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Cytokinetics

cytk · NASDAQ Healthcare
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Ticker cytk
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FY2017 Annual Report · Cytokinetics
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DEAR SHAREHOLDER,

 “Resilience is the capacity of a system, 
enterprise or person to maintain its core 
purpose  and  integrity  in  the  face  of 
dramatically  changed  circumstances,” 
wrote  Andrew  Zolli,  noted  author  and 
social  scientist.  Like  the  courageous 
(cid:83)(cid:72)(cid:82)(cid:83)(cid:79)(cid:72)(cid:3)(cid:564)(cid:74)(cid:75)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:72)(cid:89)(cid:68)(cid:86)(cid:87)(cid:68)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:71)(cid:76)(cid:86)(cid:72)(cid:68)(cid:86)(cid:72)(cid:86)(cid:3)(cid:79)(cid:76)(cid:78)(cid:72)(cid:3)
ALS, SMA and heart failure who inspire 
us  with  their  hope  and  optimism  and 
who  personify  resilience  every  day, 
Cytokinetics demonstrated extraordinary resilience in 2017. Despite 
(cid:81)(cid:72)(cid:74)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:86)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:82)(cid:88)(cid:85)(cid:3)(cid:564)(cid:85)(cid:86)(cid:87)(cid:3)(cid:51)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:22)(cid:3)(cid:70)(cid:79)(cid:76)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:15)(cid:3)(cid:90)(cid:72)(cid:3)(cid:85)(cid:72)(cid:71)(cid:72)(cid:71)(cid:76)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)
to our fundamental mission and values and advanced and expanded 
our innovative pipeline of muscle biology directed drug candidates. 

In  2017,  we  suspended  development  of  tirasemtiv,  our 
(cid:564)(cid:85)(cid:86)(cid:87)(cid:16)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:86)(cid:78)(cid:72)(cid:79)(cid:72)(cid:87)(cid:68)(cid:79)(cid:3)(cid:80)(cid:88)(cid:86)(cid:70)(cid:79)(cid:72)(cid:3)(cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:3)(cid:73)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3)(cid:85)(cid:72)(cid:89)(cid:76)(cid:72)(cid:90)(cid:3)(cid:82)(cid:73)(cid:3)(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:86)(cid:3)
(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:57)(cid:918)(cid:55)(cid:36)(cid:47)(cid:918)(cid:55)(cid:60)(cid:16)(cid:36)(cid:47)(cid:54)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:51)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:22)(cid:3)(cid:70)(cid:79)(cid:76)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3)(cid:72)(cid:89)(cid:68)(cid:79)(cid:88)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:76)(cid:87)(cid:86)(cid:3)(cid:72)(cid:909)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)
in  patients  with  ALS.  We  were  profoundly  disappointed  that 
VITALITY-ALS  did  not  deliver  on  either  its  primary  or  secondary 
endpoints. However, we believe that data from VITALITY-ALS validate 
the mechanism of action and that our next-generation skeletal muscle 
activator, reldesemtiv (CK-2127107), may address certain limitations of 
tirasemtiv. Recently published Phase 1 data demonstrate reldesemtiv 
may be more potent and potentially better tolerated than tirasemtiv. 

Like patients battling diseases of muscle dysfunction, we push 
forward  with  renewed  hope  and  resilience.  Reldesemtiv  is  the 
subject of a broad clinical trials program under our collaboration 
with Astellas. Cytokinetics is conducting neuromuscular trials and 
Astellas is conducting non-neuromuscular trials. In 2017, we began 
(cid:41)(cid:50)(cid:53)(cid:55)(cid:918)(cid:55)(cid:56)(cid:39)(cid:40)(cid:16)(cid:36)(cid:47)(cid:54)(cid:15)(cid:3)(cid:68)(cid:3)(cid:51)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:21)(cid:3)(cid:70)(cid:79)(cid:76)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:71)(cid:72)(cid:86)(cid:76)(cid:74)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:3)(cid:72)(cid:909)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)(cid:82)(cid:81)(cid:3)
SVC and other measures of muscle function after treatment with 
reldesemtiv in patients living with ALS. We also continued conduct 
(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:51)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3)(cid:21)(cid:3)(cid:70)(cid:79)(cid:76)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3)(cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:3)(cid:72)(cid:909)(cid:72)(cid:70)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)reldesemtiv on multiple 
measures  of  muscle  function  in  ambulatory  and  non-ambulatory 
patients  with  SMA.  In  2017,  Astellas  conducted  clinical  trials  of 
reldesemtiv in patients with COPD as well as in elderly adults with 
limited mobility, in both cases, to assess measures of physical function 
and exercise stamina. Maintaining muscle strength and endurance 
are  essentials  to  sustain  independence  and  minimize  risks  of 
disability.  We  and  Astellas  share  a  commitment  to  investigate 
the  potential  of  reldesemtiv  to  increase  healthspan  for  an  aging 
demographic.  We  remain  enthusiastic  about  the  potential  of 
reldesemtiv to increase muscle force, power and the time to muscle 
fatigue  in  rare  diseases  and  conditions  associated  with  aging.

Furthermore, we continue to conduct joint research activities with 
Astellas  and  expect  to  advance  yet  another  skeletal  muscle 
activator potential drug candidate into development in 2018. 

(cid:42)(cid:36)(cid:47)(cid:36)(cid:38)(cid:55)(cid:918)(cid:38)(cid:16)(cid:43)(cid:41)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:74)(cid:79)(cid:82)(cid:69)(cid:68)(cid:79)(cid:3) (cid:51)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3) (cid:22)(cid:3) (cid:82)(cid:88)(cid:87)(cid:70)(cid:82)(cid:80)(cid:72)(cid:86)(cid:3) (cid:70)(cid:79)(cid:76)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3)
omecamtiv  mecarbil,  our  cardiac  muscle  activator,  continued  to 
enroll  patients  in  2017  and  is  proceeding  on  schedule.  This 
8,000-patient clinical trial is designed to determine if omecamtiv 
mecarbil, when added to standard of care, can reduce the risk of 
cardiovascular death or heart failure events in patients with high 
risk heart failure. GALACTIC-HF is being conducted by Amgen in 
(cid:70)(cid:82)(cid:79)(cid:79)(cid:68)(cid:69)(cid:82)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:38)(cid:92)(cid:87)(cid:82)(cid:78)(cid:76)(cid:81)(cid:72)(cid:87)(cid:76)(cid:70)(cid:86)(cid:17)(cid:3)(cid:55)(cid:75)(cid:72)(cid:3)(cid:564)(cid:85)(cid:86)(cid:87)(cid:3)(cid:83)(cid:68)(cid:87)(cid:76)(cid:72)(cid:81)(cid:87)(cid:3)(cid:90)(cid:68)(cid:86)(cid:3)(cid:71)(cid:82)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:45)(cid:68)(cid:83)(cid:68)(cid:81)(cid:3)
in 2017 prompting a $10 million milestone payment from Amgen to 
Cytokinetics. Additionally, in 2017, we sold to Royalty Pharma a 4.5% 
royalty on potential worldwide sales of omecamtiv mecarbil in a $100 
million  transaction.  We  had  previously  exercised  our  option  to 
(cid:70)(cid:82)(cid:16)(cid:76)(cid:81)(cid:89)(cid:72)(cid:86)(cid:87)(cid:3) (cid:7)(cid:23)(cid:19)(cid:3) (cid:80)(cid:76)(cid:79)(cid:79)(cid:76)(cid:82)(cid:81)(cid:3) (cid:76)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:51)(cid:75)(cid:68)(cid:86)(cid:72)(cid:3) (cid:22)(cid:3) (cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) omecamtiv 
mecarbil  in  exchange  for  an  incremental  royalty  of  up  to  4%  on 
(cid:76)(cid:81)(cid:70)(cid:85)(cid:72)(cid:68)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)(cid:90)(cid:82)(cid:85)(cid:79)(cid:71)(cid:90)(cid:76)(cid:71)(cid:72)(cid:3)(cid:86)(cid:68)(cid:79)(cid:72)(cid:86)(cid:3)(cid:82)(cid:88)(cid:87)(cid:86)(cid:76)(cid:71)(cid:72)(cid:3)(cid:45)(cid:68)(cid:83)(cid:68)(cid:81)(cid:17)(cid:3)(cid:36)(cid:86)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:15)(cid:3)(cid:90)(cid:72)(cid:3)(cid:74)(cid:68)(cid:76)(cid:81)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)
right to co-promote omecamtiv mecarbil in institutional care settings 
in North America, with reimbursement by Amgen for certain sales 
force activities. A joint operating team comprising representatives 
of both companies will be responsible to plan commercialization 
activities. Our 2017 deal with Royalty Pharma provided important 
non-dilutive capital to fund our continuing operations. With Amgen, 
we also continued joint research activities and recently advanced a 
next-generation cardiac muscle activator into early development. 

2017 was a year that tested our resolve. The enduring power of our 
(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:70)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:564)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:68)(cid:3)(cid:71)(cid:76)(cid:89)(cid:72)(cid:85)(cid:86)(cid:76)(cid:564)(cid:72)(cid:71)(cid:3)(cid:83)(cid:76)(cid:83)(cid:72)(cid:79)(cid:76)(cid:81)(cid:72)(cid:3)(cid:86)(cid:87)(cid:85)(cid:68)(cid:87)(cid:72)(cid:74)(cid:92)(cid:3)(cid:70)(cid:68)(cid:80)(cid:72)(cid:3)(cid:76)(cid:81)(cid:87)(cid:82)(cid:3)
clear focus during the past year. We now press forward with two 
(cid:564)(cid:85)(cid:86)(cid:87)(cid:16)(cid:76)(cid:81)(cid:16)(cid:70)(cid:79)(cid:68)(cid:86)(cid:86)(cid:3) (cid:80)(cid:88)(cid:86)(cid:70)(cid:79)(cid:72)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:68)(cid:87)(cid:82)(cid:85)(cid:86)(cid:3) (cid:76)(cid:81)(cid:3) (cid:70)(cid:79)(cid:76)(cid:81)(cid:76)(cid:70)(cid:68)(cid:79)(cid:3) (cid:87)(cid:85)(cid:76)(cid:68)(cid:79)(cid:86)(cid:15)(cid:3) (cid:81)(cid:72)(cid:91)(cid:87)(cid:16)(cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)
compounds  proceeding 
in  early  development,  productive 
collaborations with Astellas and Amgen, and a reinforced balance 
sheet, all of which provide a solid foundation on which we are planning 
for a prosperous future. Like patients with ALS and other diseases of 
severe  muscle  dysfunction,  we  persevere,  remain  resilient  and 
(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:82)(cid:909)(cid:72)(cid:85)(cid:3)(cid:80)(cid:88)(cid:70)(cid:75)(cid:16)(cid:81)(cid:72)(cid:72)(cid:71)(cid:72)(cid:71)(cid:3)(cid:75)(cid:82)(cid:83)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:83)(cid:68)(cid:87)(cid:76)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:76)(cid:85)(cid:3)(cid:70)(cid:68)(cid:85)(cid:72)(cid:74)(cid:76)(cid:89)(cid:72)(cid:85)(cid:86)(cid:3)
that  we  aim  to  serve.  We  look  forward  to  updating  you  on  our 
continued progress and remain grateful for your persistent support.

Robert I. Blum
(cid:51)(cid:85)(cid:72)(cid:86)(cid:76)(cid:71)(cid:72)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:38)(cid:75)(cid:76)(cid:72)(cid:73)(cid:3)(cid:40)(cid:91)(cid:72)(cid:70)(cid:88)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:50)(cid:605)(cid:70)(cid:72)(cid:85)

PRE-CLINICAL

PHASE 1

PHASE 2

PHASE 3

SKELETAL MUSCLE
Tirasemtiv (ALS)

Reldesemtiv (SMA)

Reldesemtiv (COPD)

Reldesemtiv (ALS)

Reldesemtiv (Frailty)

Next-Generation FSTA

CARDIAC MUSCLE
Omecamtiv Mecarbil (heart failure)

Next-Generation Cardiac Sarcomere Activator

Cardiac Sarcomere Directed Compound

RESEARCH
Next Generation Skeletal Muscle Activators

Other Muscle Biology Directed Research

SUSPENDED*

ASTELLAS COLLABORATION

ASTELLAS COLLABORATION

ASTELLAS COLLABORATION

ASTELLAS COLLABORATION

ASTELLAS COLLABORATION

ST

AMGEN COLLABORATION

AMGEN COLLABORATION

M

UNPARTNERED

N

ASTELLAS COLLABORATION

A

*Astellas Option Outside North America & Europe

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

Form 10-K

(Mark One)
(cid:3) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2017

or

(cid:4) TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

From the transition period from      to      

Commission file number: 000-50633

CYTOKINETICS, INCORPORATED

(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of
incorporation or organization)

280 East Grand Avenue
South San Francisco, CA
(Address of principal executive offices)

94-3291317
(I.R.S. Employer
Identification No.)

94080
(Zip Code)

(650) 624-3000
(Registrant’s telephone number, including area code)

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

Title of each class
Common Stock, $0.001 par value

Name of each exchange on which registered
The NASDAQ Capital Market

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes  (cid:4)    No  (cid:3)

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes  (cid:4)    No  (cid:3)

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  (cid:3)    No  (cid:4)

Indicate by check mark whether the Registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to 
be  submitted  and  posted  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 and post such files).    Yes  (cid:3)    No  (cid:4)

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) 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.    (cid:3)

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

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

Large accelerated filer  (cid:4)
Emerging growth company  (cid:4)

   Accelerated filer  (cid:3)

   Non-accelerated filer  (cid:4)

Smaller reporting company  (cid:4)

(Do not check if a smaller reporting company)

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

revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.     (cid:3)    

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  (cid:4)    No  (cid:3)

The aggregate market value of the voting and non-voting common equity held by non-affiliates was $630.8 million, computed by reference to the last sales price 
of $12.10 as reported by the NASDAQ Market as of June 30, 2017. This calculation does not reflect a determination that certain persons are affiliates of the Registrant 
for any other purpose. The number of shares of common stock held by non-affiliates excluded 452,562 shares of common stock held by directors, officers and affiliates 
of directors. The number of shares owned by affiliates of directors was determined based upon information supplied by such persons and upon Schedules 13D and 13G, 
if any, filed with the SEC. Exclusion of shares held by any person should not be construed to indicate that such person possesses the power, direct or indirect, to direct 
or  cause  the  direction  of  the  management  or  policies  of  the  Registrant,  that  such  person  is  controlled  by  or  under  common  control  with  the  Registrant,  or  that  such 
persons are affiliates for any other purpose.

The number of shares outstanding of the Registrant’s common stock on February 23, 2018 was 54,008,113 shares.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Registrant’s Proxy Statement for its 2018 Annual Meeting of Stockholders to be filed with the Securities and Exchange Commission, no later 

than 120 days after the end of the fiscal year, are incorporated by reference into Part III of this Annual Report on Form 10-K.

 
 
 
 
 
 
 
 
 
 
  
[THIS PAGE INTENTIONALLY LEFT BLANK]

CYTOKINETICS, INCORPORATED

FORM 10-K
Year Ended December 31, 2017

INDEX

PART I

Page

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

Item 5.

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

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

   Business...............................................................................................................................................................  
2  
   Risk Factors .........................................................................................................................................................   16  
   Unresolved Staff Comments................................................................................................................................   42  
   Properties.............................................................................................................................................................   42  
   Legal Proceedings ...............................................................................................................................................   42  
   Mine Safety Disclosures......................................................................................................................................   42  

PART II

Market  for  Registrant’s  Common  Equity,  Related  Stockholder  Matters  and  Issuer  Purchases  of  Equity 
Securities .............................................................................................................................................................   43  
   Selected Financial Data .......................................................................................................................................   45  
   Management’s Discussion and Analysis of Financial Condition and Results of Operations .............................   45  
   Quantitative and Qualitative Disclosures About Market Risk ............................................................................   54  
   Financial Statements and Supplementary Data ...................................................................................................   55  
   Changes in and Disagreements with Accountants on Accounting and Financial Disclosure .............................   82  
   Controls and Procedures......................................................................................................................................   82  
   Other Information................................................................................................................................................   82  

PART III

   Directors, Executive Officers and Corporate Governance ..................................................................................   83  
   Executive Compensation .....................................................................................................................................   83  
   Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters ...........   83  
   Certain Relationships and Related Transactions, and Director Independence....................................................   83  
   Principal Accounting Fees and Services .............................................................................................................   83  

Item 15.
Item 16.
Signatures .........................................................................................................................................................................................

   Exhibits and Financial Statement Schedules.......................................................................................................   84  
   Form 10-K Summary...........................................................................................................................................   90  
  91  

PART IV

 
  
[THIS PAGE INTENTIONALLY LEFT BLANK]

PART I

This  report  contains  forward-looking  statements  indicating  expectations  about  future  performance  and  other  forward-looking 
statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), Section 21E of the 
Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the Private Securities Litigation Reform Act of 1995, that 
involve  risks  and  uncertainties.  We  intend  that  such  statements  be  protected  by  the  safe  harbor  created  thereby.  Forward-looking 
statements  involve  risks  and  uncertainties  and  our  actual  results  and  the  timing  of  events  may  differ  significantly  from  the  results 
discussed in the forward-looking statements. Examples of such forward-looking statements include, but are not limited to, statements 
about or relating to:

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guidance concerning revenues, research and development expenses and general and administrative expenses for 2018;

the sufficiency of existing resources to fund our operations for at least the next 12 months;

our capital requirements and needs for additional financing;

the initiation, design, conduct, enrollment, progress, timing and scope of clinical trials and development activities for our 
drug  candidates  conducted  by  ourselves  or  our  partners,  Amgen  Inc.  (“Amgen”)  and  Astellas  Pharma  Inc.  (“Astellas”), 
including  the  anticipated  timing  for  initiation  of  clinical  trials,  anticipated  rates  of  enrollment  for  clinical  trials  and 
anticipated timing of results becoming available or being announced from clinical trials;

the results from the clinical trials, the non-clinical studies and chemistry, manufacturing, and controls (“CMC”) activities 
of our drug candidates and other compounds, and the significance and utility of such results;

anticipated interactions with regulatory authorities;

the suspended development of tirasemtiv for the potential treatment of amyotrophic lateral sclerosis (“ALS”);

our and our partners’ plans or ability to conduct the continued research and development of our drug candidates and other 
compounds;

the advancement of omecamtiv mecarbil in Phase 3 clinical development;

our expected roles in research, development or commercialization under our strategic alliances with Amgen and Astellas;

the  properties  and  potential  benefits  of,  and  the  potential  market  opportunities  for,  our  drug  candidates  and  other 
compounds, including the potential indications for which they may be developed;

the sufficiency of the clinical trials conducted with our drug candidates to demonstrate that they are safe and efficacious;

our  receipt  of  milestone  payments,  royalties,  reimbursements  and  other  funds  from  current  or  future  partners  under 
strategic alliances, such as with Amgen or Astellas;

our ability to continue to identify additional potential drug candidates that may be suitable for clinical development;

our  plans  or  ability  to  commercialize  drugs,  with  or  without  a  partner,  including  our  intention  to  develop  sales  and 
marketing capabilities;

the focus, scope and size of our research and development activities and programs;

the utility of our focus on the biology of muscle function, and our ability to leverage our experience in muscle contractility 
to other muscle functions;

our ability to protect our intellectual property and to avoid infringing the intellectual property rights of others;

future payments and other obligations under loan and lease agreements;

potential competitors and competitive products;

retaining key personnel and recruiting additional key personnel; and

the potential impact of recent accounting pronouncements on our financial position or results of operations.

Such forward-looking statements involve risks and uncertainties, including, but not limited to:

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Amgen’s decisions with respect to the timing, design and conduct of research and development activities for omecamtiv 
mecarbil  and related  compounds,  including  decisions  to  postpone  or  discontinue  research  or  development  activities 
relating to omecamtiv mecarbil and related compounds;

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Astellas’ decisions with respect to the timing, design and conduct of research and development activities for CK-2127107  
(now referred to by the generic name, reldesemtiv) and other skeletal muscle activators, including decisions to postpone or 
discontinue  research  or  development  activities  relating  to  reldesemtiv  and  other  skeletal  muscle  activators,  as  well  as 
Astellas’  decisions  with  respect  to  its  option  to  enter  into  a  global  collaboration  for  the  development  and 
commercialization of tirasemtiv;

our ability to enter into strategic partnership agreements for any of our programs on acceptable terms and conditions or in 
accordance with our planned timelines;

our ability to obtain additional financing on acceptable terms, if at all;

our receipt of funds and access to other resources under our current or future strategic alliances;

difficulties or delays in the development, testing, manufacturing or commercialization of our drug candidates;

difficulties or delays, or slower than anticipated patient enrollment, in our or partners’ clinical trials;

difficulties or delays in the manufacture and supply of clinical trial materials;

failure by our contract research organizations, contract manufacturing organizations and other vendors to properly fulfill 
their obligations or otherwise perform as expected;

results from non-clinical studies that may adversely impact the timing or the further development of our drug candidates 
and other compounds;

the  possibility  that  the  FDA  or  foreign  regulatory  agencies  may  delay  or  limit  our  or  our  partners’  ability  to  conduct 
clinical trials or may delay or withhold approvals for the manufacture and sale of our products;

changing standards of care and the introduction of products by competitors or alternative therapies for the treatment of 
indications we target that may limit the commercial potential of our drug candidates;

difficulties or delays in achieving market access and reimbursement for our drug candidates and the potential impacts of 
health care reform;

changes in laws and regulations applicable to drug development, commercialization or reimbursement;

the uncertainty of protection for our intellectual property, whether in the form of patents, trade secrets or otherwise;

potential infringement or misuse by us of the intellectual property rights of third parties;

activities and decisions of, and market conditions affecting, current and future strategic partners;

accrual  information  provided  by  our  contract  research  organizations  (“CROs”),  contract  manufacturing  organizations 
(“CMOs”), and other vendors;

potential ownership changes under Internal Revenue Code Section 382; and

the timeliness and accuracy of information filed with the U.S. Securities and Exchange Commission (the “SEC”) by third 
parties.

In addition, such statements are subject to the risks and uncertainties discussed in the “Risk Factors” section and elsewhere in 
this document. Such statements speak only as of the date on which they are made, and, except as required by law, we undertake no 
obligation to update any forward-looking statement to reflect events or circumstances after the date on which the statement is made or 
to reflect the occurrence of unanticipated events. New factors emerge from time to time, and it is not possible for us to predict which 
factors  will  arise.  In  addition,  we  cannot  assess  the  impact  of  each  factor  on  our  business  or  the  extent  to  which  any  factor,  or 
combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements.

Item 1.

Business

When  used  in  this  report,  unless  otherwise  indicated,  “Cytokinetics,”  “the  Company,”  “we,”  “our”  and  “us”  refers  to 
Cytokinetics, Incorporated. CYTOKINETICS, and our logo used alone and with the mark CYTOKINETICS, are registered service 
marks and trademarks of Cytokinetics. Other service marks, trademarks and trade names referred to in this report are the property of 
their respective owners.

2

Overview

We  were  incorporated  in  Delaware  in  August  1997  as  Cytokinetics,  Incorporated.  We  are  a  late-stage  biopharmaceutical 
company focused on the discovery and development of first-in-class muscle activators as potential treatments for debilitating diseases 
in  which  muscle  performance  is  compromised  and/or  declining.  Our  research  and  development  activities  relating  to  the  biology  of 
muscle function have evolved from our knowledge and expertise regarding the cytoskeleton, a complex biological infrastructure that 
plays a fundamental role within every human cell. Our most advanced research and development programs relate to the biology of 
muscle function and are directed to small molecule modulators of the contractility of cardiac muscle or skeletal muscle. We are also 
conducting  earlier-stage  research  directed  to  other  compounds  with  the  potential  to  modulate  muscle  contractility  and  other  muscle 
functions.

Our  drug  candidates  currently  in  clinical  development  are  omecamtiv  mecarbil,  a  novel  cardiac  myosin  activator,  and 
reldesemtiv,  a  next-generation  fast  skeletal  muscle  troponin  activator  (“FSTA”)  with  orphan  drug  designation  from  FDA  for  the 
potential  treatment  of  spinal  muscular  atrophy  (“SMA”).  In  November  2017,  we  announced  that  VITALITY-ALS  (Ventilatory 
Investigation  of  Tirasemtiv  and  Assessment  of  Longitudinal  Indices  after  Treatment  for  a  Year  in  ALS),  the  international  Phase  3 
clinical trial of our first-generation FSTA, tirasemtiv, in patients with ALS, did not meet its primary endpoint or secondary endpoints 
and that we decided to suspend development of tirasemtiv. We believe that VITALITY-ALS demonstrated pharmacologic activity for 
the mechanism of action and that limitations of tirasemtiv may be addressed with our next-generation FSTA, reldesemtiv.

Omecamtiv  mecarbil  is  being  evaluated  for  the  potential  treatment  of  heart  failure  under  a  strategic  alliance  with  Amgen 
established in 2006 to discover, develop, and commercialize novel small molecule therapeutics designed to activate cardiac muscle, 
including omecamtiv mecarbil, for the potential treatment of heart failure (the “Amgen Agreement”). Amgen, in collaboration with 
Cytokinetics,  is  conducting  GALACTIC-HF  (Global  Approach  to  Lowering  Adverse  Cardiac  Outcomes  Through  Improving 
Contractility in Heart Failure), a Phase 3 cardiovascular outcomes clinical trial of omecamtiv mecarbil in heart failure. Cytokinetics 
and Amgen are also planning a second Phase 3 clinical trial intended to evaluate its potential to increase exercise performance, a trial 
to be conducted by Cytokinetics.

Reldesemtiv  is  structurally  distinct  from  tirasemtiv  and  selectively  activates  the  fast  skeletal  muscle  troponin  complex  in  the 
sarcomere by increasing its sensitivity to calcium, leading to an increase in skeletal muscle contractility. Cytokinetics and Astellas are 
developing reldesemtiv under the Amended and Restated License and Collaboration Agreement dated December 22, 2014, as further 
amended in 2016 and 2017 (the “Astellas Agreement”). Astellas holds an exclusive license to develop and commercialize reldesemtiv 
worldwide,  subject  to  our  development  and  commercialization  participation  rights.  We  conducted  five  Phase  1  clinical  trials  of 
reldesemtiv. In collaboration with Astellas, we are conducting two Phase 2 clinical trials of reldesemtiv, one in patients with spinal 
muscular  atrophy  (“SMA”)  and  one  in  patients  with  amyotrophic  lateral  sclerosis  (“ALS”),  called  FORTITUDE-ALS  (Functional 
Outcomes  in  a  Randomized  Trial  of  Investigational  Treatment  with  CK-2127107  to  Understand  Decline  in  Endpoints  –  in  ALS). 
Astellas, in collaboration with Cytokinetics, is conducting a Phase 2 clinical trial of reldesemtiv in patients with chronic obstructive 
pulmonary disease (“COPD”) and a Phase 1b clinical trial of reldesemtiv in elderly subjects with limited mobility. We and Astellas 
are continuing to conduct a joint research program through 2019 focused on next-generation skeletal muscle activators. In 2016, we 
granted  Astellas  an  option  to  enter  into  a  pre-negotiated  agreement  for  a  global  collaboration  for  the  development  and 
commercialization of tirasemtiv (the “Option on Tirasemtiv”).

All of our drug candidates have demonstrated evidence of potentially clinically relevant pharmacodynamic activity in humans. 
We expect to continue to focus on translating the observed pharmacodynamic activity of these compounds into potentially meaningful 
clinical benefits for patients. All of our drug candidates have arisen from our cytoskeletal research activities. Our focus on the biology 
of  the  cytoskeleton  distinguishes  us  from  other  biopharmaceutical  companies,  and  potentially  positions  us  to  discover  and  develop 
novel therapeutics that may be useful for the treatment of severe diseases and medical conditions. Each of our drug candidates has a 
novel  mechanism  of  action  compared  to  currently  marketed  drugs,  which  we  believe  validates  our  focus  on  the  cytoskeleton  as  a 
productive area for drug discovery and development. We intend to leverage our experience in muscle contractility in order to expand 
our current pipeline, and expect to identify additional potential drug candidates that may be suitable for clinical development.

As we mark our 20th anniversary, our research continues to drive innovation and leadership in muscle biology, evidenced by 
three novel mechanistic compounds that have recently advanced in development: a next-generation cardiac muscle activator under our 
collaboration  with  Amgen,  a  next-generation  skeletal  muscle  activator  under  our  collaboration  with  Astellas,  and  an  unpartnered 
cardiac sarcomere-directed compound. We and Astellas have recently agreed to extend our joint research program through 2019 while 
our scientists continue independent research activities directed to our other muscle biology programs.  

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Corporate Strategy 

We are a late-stage biopharmaceutical company focused on discovering, developing and commercializing first-in-class muscle 
activators as potential treatments for debilitating diseases in which muscle performance is compromised and/or declining. As a leader 
in  muscle  biology  and  the  mechanics  of  muscle  performance,  we  are  developing  small  molecule  drug  candidates  specifically 
engineered to increase muscle function and contractility. Our goal is to discover, develop and commercialize novel drug products that 
modulate muscle function that may benefit people living with serious diseases or medical conditions, with the intent of establishing a 
fully-integrated biopharmaceutical company. 

The key components of our Corporate Strategy, “Vision 2020: Empowering Our Future,” are: 

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Progress proprietary research programs focused on muscle into development under new collaborations.    We believe that 
our extensive understanding of muscle biology and our proprietary research technologies should enable us to discover and 
potentially to develop drug candidates with novel mechanisms of action that may offer potential benefits not provided by 
existing drugs and which may have application across a broad array of diseases and medical conditions. We expect that 
we  may  be  able  to  leverage  our  expertise  in  muscle  contractility  to  expand  programs  related  to  other  areas  of  muscle 
function  and  which  may  extend  to  the  potential  treatment  of  other  serious  medical  diseases  and  conditions  under  new 
collaborations.  Progressing  related  programs  in  parallel  may  afford  us  an  opportunity  to  build  a  broader  business  that 
could  benefit  from  multiple  products  that  serve  related  clinical  and  commercial  needs  associated  with  impaired  muscle 
function, muscle weakness and fatigue. In addition, this strategy may enable us to diversify certain technical, financial and 
operating risks by advancing several drug candidates in parallel. 

Advance  next-generation  skeletal  and  cardiac  muscle  activator  compounds  into  clinical  development  by  leveraging 
existing  research  collaborations.    We  take  a  purpose-driven  approach  by  leveraging  our  extensive  muscle  biology 
expertise to engineer compounds with specific characteristics aimed at treating diseases that impact muscle function. By 
increasing muscle strength and performance, our drug candidates may preserve and extend independence and self-reliance 
in  people  suffering  from  debilitating  diseases.  We  have  established  select  strategic  alliances  to  support  our  drug 
development  programs  while  preserving  significant  development  and  commercialization  rights.  We  believe  that  such 
alliances may allow us to obtain financial support and to capitalize on the therapeutic area expertise and resources of our 
partners that can potentially accelerate the development and commercialization of our drug candidates. Where we deem 
appropriate, we plan to retain certain rights to participate in the development and commercialization of drug candidates 
arising  from  our  programs  and  alliances,  so  that  we  can  expand  and  capitalize  on  our  own  internal  development 
capabilities and build our commercialization capabilities. 

Conduct late-stage clinical development of novel, first-in-class muscle activators for the potential treatment of ALS, SMA, 
heart  failure  and  other  diseases  impacting  muscle  function.    Our  portfolio  consists  of  products  that  are  in  mid  to  late 
stage  clinical  development  in  three  therapeutic  areas,  namely  ALS,  SMA,  heart  failure  and  other  diseases  impacting 
muscle  function.  We  believe  that  by  focusing  on  these  disease  areas  characterized  by  well-organized  physician-
investigator  groups,  significant  unmet  clinical  needs,  and  strong  patient  and  disease  advocacy,  we  may  enhance  our 
effectiveness  in  enrolling  and  conducting  clinical  trials  to  answer  important  questions  about  the  dosing,  tolerability, 
pharmacokinetics and pharmacodynamics as well as the potential safety and efficacy of our drug candidates. We believe 
that our considered clinical trial designs and well-executed development programs can improve our ability to realize value 
from  our  and  our  partners’  clinical  development  activities.  As  we  advance  our  drug  candidates  into  later-stage  clinical 
development,  we  extensively  evaluate  previous  clinical  trial  designs  and  results  to  assess  key  learnings  that  may  be 
applied to our late-stage clinical development activities. We believe this may result in more successful later-stage clinical 
development  activities  that  may  increase  the  likelihood  of  developing  effective  therapies  that  can  address  the  needs  of 
people living with these devastating diseases. 

Collaborate  with  patient  communities  to  support  the  urgent  development  of  new  medicines  for  diseases  of  impaired 
muscle function with pressing unmet medical needs.    Central to our corporate strategy are the people living with a disease 
or  medical  condition  characterized  by  impaired  muscle  function.  We  focus  our  development  and  commercialization 
activities on diseases that lack effective therapies and, in some cases, those with no approved medicines. We recognize 
that by applying our extensive knowledge of muscle biology towards the development of novel therapies for the people 
living  with  these  diseases,  we  aim  to  improve  lives  of  not  only  patients  but  also  their  caregivers  and  families.  We 
collaborate with these individuals and their communities to ensure our potential drugs address their urgent needs and that 
we  understand  and  appreciate  the  issues  associated  with  these  diseases  and  conditions.  We  work  collaboratively  with 
entities, such as patient advocacy groups, that focus on policies, guidelines and practices to accelerate development and 
commercialization  of  novel  therapies,  when  possible  and  appropriate,  and  on  ensuring  that  the  voice  of  their 
constituencies are heard. 

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Mature  our  company’s  operations  to  enable  development,  registration  and  commercialization  of  muscle  biology  drug 
candidates across North America and Europe.    With a focus on disease areas for which there are serious unmet medical 
needs,  we  direct  our  activities  to  potential  commercial  opportunities  in  concentrated  and  tractable  customer  segments, 
such as hospital specialists and disease-specific centers of excellence, which may be addressed by smaller, targeted sales 
forces. In preparing for the potential commercialization of our drug candidates directed to these markets, we are focusing 
our  activities  on  a  broad  range  of  issues  facing  patients  and  payors,  including  the  principal  drivers  of  clinical  and 
economic  burdens  associated  with  these  diseases.  We  also  focus  on  opportunities  that  the  multiple  constituencies  and 
stakeholders for these markets may recognize as creating value. Accordingly, targeting unmet medical needs in these areas 
may provide us competitive opportunities and support development of a franchise in diseases involving muscle weakness, 
wasting  and  fatigue.  In  these  markets,  we  believe  that  a  company  with  limited  resources  may  be  able  to  compete 
effectively  against  larger,  more  established  companies  with  greater  financial  and  commercial  resources.  For  these 
opportunities,  we  intend  to  develop  clinical  development  and  sales  and  marketing  capabilities  in  North  America  and 
Europe with the goal of becoming a fully-integrated biopharmaceutical company. 

Research and Development Programs

Our  long-standing  interest  in  the  cytoskeleton  has  led  us  to  focus  our  research  and  development  activities  on  the  biology  of 
muscle function and, in particular, small molecule modulation of muscle contractility. We believe that our expertise in the modulation 
of muscle contractility is an important differentiator for us. Our preclinical and clinical experience in muscle contractility may position 
us  to  discover  and  develop  additional  novel  therapies  that  have  the  potential  to  improve  the  health  of  patients  with  severe  and 
debilitating diseases or medical conditions.

Small  molecules  that  affect  muscle  contractility  may  have  several  applications  for  a  variety  of  serious  diseases  and  medical 
conditions. For example, heart failure is a disease often characterized by impaired cardiac muscle contractility which may be treated 
by modulating the contractility of cardiac muscle. Similarly, certain diseases and medical conditions associated with muscle weakness 
may  be  amenable  to  treatment  by  enhancing  the  contractility  of  skeletal  muscle.  Because  the  modulation  of  the  contractility  of 
different types of muscle, such as cardiac and skeletal muscle, may be relevant to multiple diseases or medical conditions, we believe 
we  can  leverage  our  expertise  in  these  areas  to  more  efficiently  discover  and  develop  potential  drug  candidates  that  modulate  the 
applicable muscle type for multiple indications.

We segment our research and development activities related to muscle contractility by our cardiac muscle contractility program 
and our skeletal muscle contractility program.  We also conduct research and development on novel treatments for disorders involving 
muscle function beyond muscle contractility.

Our  research  and  development  expenses  were  $90.3  million,  $59.9 million  and  $46.4 million  for  2017,  2016  and  2015, 

respectively. 

Cardiac Muscle Contractility Program

Our cardiac muscle contractility program is focused on the cardiac sarcomere, the basic unit of muscle contraction in the heart. 
The cardiac sarcomere is a highly ordered cytoskeletal structure composed of cardiac myosin, actin and a set of regulatory proteins. 
Cardiac myosin is the cytoskeletal motor protein in the cardiac muscle cell. It is directly responsible for converting chemical energy 
into the mechanical force, resulting in cardiac muscle contraction. This program is based on the hypothesis that activators of cardiac 
myosin may address certain adverse properties of existing positive inotropic agents. Current positive inotropic agents, such as beta-
adrenergic  receptor  agonists  or  inhibitors  of  phosphodiesterase  activity,  increase  the  concentration  of  intracellular  calcium, thereby 
increasing cardiac sarcomere contractility. The effect on calcium levels, however, also has been linked to potentially life-threatening 
side effects. In contrast, our novel cardiac myosin activators work by a mechanism that directly stimulates the activity of the cardiac 
myosin motor protein, without increasing the intracellular calcium concentration. They accelerate the rate-limiting step of the myosin 
enzymatic  cycle  and  shift  it  in  favor  of  the  force-producing  state.  Rather  than  increasing  the  velocity  of  cardiac  contraction,  this 
mechanism  instead  lengthens  the  systolic  ejection  time,  which  results  in  increased  cardiac  function  in  a  potentially  more  oxygen-
efficient manner.

Omecamtiv mecarbil

Our lead drug candidate from our cardiac contractility program is omecamtiv mecarbil, a novel cardiac myosin activator. We 
expect omecamtiv mecarbil to be developed as a potential treatment across the continuum of care in heart failure both for use in the 
hospital setting and for use in the outpatient setting. Omecamtiv mecarbil is the subject of a Phase 3 development program under our 
strategic alliance with Amgen.

5

Amgen Strategic Alliance

Our  strategic  alliance  with  Amgen  to  discover,  develop,  and  commercialize  novel  small  molecule  therapeutics  designed  to 
activate  cardiac  muscle,  including  omecamtiv  mecarbil,  for  the  potential  treatment  of  heart  failure  is  governed  by  the  Amgen 
Agreement.  Amgen  has  exclusive,  worldwide  rights  to  develop  and  commercialize  omecamtiv  mecarbil  and  related  compounds 
subject  to  our  specified  development  and  commercial  participation  rights.  Amgen  has  also  entered  an  alliance  with  Servier 
Laboratoires  (“Servier”)  for  exclusive  commercialization  rights  in  Europe  as  well  as  the  Commonwealth  of  Independent  States, 
including Russia. Servier contributes funding for development and provides strategic support to the program.

Under  the  Amgen  Agreement  we  are  eligible  for  potential  additional  pre-commercialization  and  commercialization  milestone 
payments of over $600.0 million in the aggregate on omecamtiv mecarbil and other potential products arising from research under the 
collaboration,  and  royalties  that  escalate  based  on  increasing  levels  of  annual  net  sales  of  products  commercialized  under  the 
agreement. The Amgen Agreement also provides for us to receive increased royalties by co-funding the Phase 3 development program 
for omecamtiv mecarbil and other drug candidates under the collaboration.

We have exercised our option under the Amgen Agreement to fully co-invest $40.0 million in the Phase 3 development program 
of  omecamtiv  mecarbil  in  exchange  for  a  total  incremental  royalty  from  Amgen  of  up  to  4%  on  increasing  worldwide  sales  of 
omecamtiv mecarbil outside Japan and the right to co-promote omecamtiv mecarbil in institutional care settings in North America, 
with  reimbursement  by  Amgen  for  certain  sales  force  activities.  A  joint  commercial  operating  team  comprising  representatives  of 
Cytokinetics  and  Amgen  will  then  be  responsible  for  the  day-to-day  management  of  the  commercialization  program  of  omecamtiv 
mecarbil. 

Amgen  generally  has  discretion  to  elect  whether  to  pursue  or  abandon  the  development  of  omecamtiv  mecarbil  and  may 
terminate our strategic alliance for any reason upon six months’ prior notice. With our consent, Amgen granted Servier an option to 
commercialize omecamtiv mecarbil in Europe and the CIS, including Russia, which Servier decided to exercise. In August 2016, we 
entered into a letter agreement with Amgen and Servier, which provides that if Amgen’s rights to omecamtiv mecarbil are terminated 
with respect to the territory subject to Servier’s sublicense, the sublicensed rights previously granted by Amgen to Servier with respect 
to omecamtiv mecarbil, will remain in effect and become a direct license or sublicense of such rights by us to Servier, on substantially 
the same terms as those in the Option, License and Collaboration Agreement between Amgen and Servier.

Omecamtiv Mecarbil: Clinical Development

GALACTIC-HF:  GALACTIC-HF  (Global  Approach  to  Lowering  Adverse  Cardiac  Outcomes  Through  Improving 
Contractility in Heart Failure) is a Phase 3 cardiovascular outcomes clinical trial of omecamtiv mecarbil which is being conducted by 
Amgen, in collaboration with Cytokinetics. Coincident with the start of the trial, Amgen made a $26.7 million milestone payment to 
Cytokinetics. The primary objective of this double-blind, randomized, placebo-controlled multicenter clinical trial is to determine if 
treatment with omecamtiv mecarbil when added to standard of care is superior to standard of care plus placebo in reducing the risk of 
cardiovascular death or heart failure events in patients with high risk chronic heart failure and reduced ejection fraction. GALACTIC-
HF  is  being  conducted  under  a  Special  Protocol  Assessment  (“SPA”)  with  the  U.S.  FDA.  GALACTIC-HF  is  planned  to  enroll 
approximately 8,000 symptomatic chronic heart failure patients in over 900 sites in 35 countries who are either currently hospitalized 
for a primary reason of heart failure or have had a hospitalization or admission to an emergency room for heart failure within one year 
prior to screening. In order to be eligible to participate in GALACTIC-HF patients should have an LVEF (cid:3) 35%, be NYHA class II to 
IV, and have an elevated BNP or NT-proBNP. Patients will be randomized to either placebo or omecamtiv mecarbil with dose titration 
up to a maximum dose of 50 mg twice daily based on the plasma concentration of omecamtiv mecarbil after initiation of drug therapy. 
The  primary  endpoint  is  a  composite  of  time  to  cardiovascular  death  or  first  heart  failure  event,  which  is  defined  as  either  a 
hospitalization  for  heart  failure  or  other  urgent  treatment  for  worsening  heart  failure.  Secondary  endpoints  include  time  to 
cardiovascular  death;  patient  reported  outcomes  as  measured  by  the  Kansas  City  Cardiomyopathy  Questionnaire  Total  Symptom 
Score; time to first heart failure hospitalization; and all-cause death.

Cytokinetics and Amgen are planning a second Phase 3 trial of omecamtiv mecarbil which is intended to evaluate its potential to 

increase exercise performance in patients with heart failure.

In April 2016, we announced the start of a Phase 2 clinical trial of omecamtiv mecarbil in Japanese subjects with chronic heart 
failure  and  reduced  ejection  fraction.  In  August  2017,  we  announced  that  this  trial  met  its  pharmacokinetic  primary  endpoint  and 
demonstrated statistically significant improvements in systolic ejection time, a secondary endpoint. In September 2017, we announced 
the first dosing of a patient in Japan in GALACTIC-HF for which Amgen has paid us a $10.0 million milestone payment.

6

Omecamtiv Mecarbil: Heart Failure Commercial Market

Heart failure is a widespread and debilitating syndrome affecting millions of people in the United States. The high and rapidly 
growing  prevalence  of  heart  failure  translates  into  significant  hospitalization  rates  and  associated  societal  costs.  About  6.4 million 
people in the United States have heart failure, resulting in nearly one million hospital discharges with the primary diagnosis of heart 
failure and approximately 300,000 deaths each year. For people over 65 years of age, heart failure incidences approach 10 per 1000 
and approximately 50% of people diagnosed with heart failure will die within 5 years of diagnosis. These numbers are increasing due 
to the aging of the U.S. population and an increased likelihood of survival following acute myocardial infarctions. 

The  costs  to  society  attributable  to  the  prevalence  of  heart  failure  are  high,  especially  as  many  chronic  heart  failure  patients 
suffer  repeated  acute  episodes.  Despite  currently  available  therapies,  readmission  rates  for  heart  failure  patients  remain  high.  In 
general, the mortality following hospitalization for patients with heart failure is 10.4% at 30 days, 22% at one year and 42.3% at 5 
years, despite the availability of therapeutic alternatives for treatment of these patients. These poor outcomes in the setting of current 
therapies  points  to  the  need  for  novel  therapeutics  that  may  offer  further  reductions  in  morbidity  and  mortality.  The  annual  cost  of 
heart failure to the U.S. health care system is estimated to be $32 billion and is predicted to grow 120% to almost $70 billion by the 
year 2030. Today, a portion of that cost is attributable to drugs used to treat each of chronic and acute heart failure. Approximately 
70% of those costs are due to hospitalization, home health and physician care. In the U.S., Medicare is one of the largest payors for 
heart  failure  related  costs.  Approximately  50%  of  Medicare  beneficiaries  with  heart  failure  are  concentrated  in  the  top  20%  of the 
hospital referral regions in the U.S. New drug therapies that could reduce the number of hospitalizations could decrease the cost to the 
health care system.

Ongoing Research in Cardiac Muscle Contractility    

In January 2018, we announced that, under our strategic alliance with Amgen, a next-generation cardiac muscle activator was 
nominated as a development candidate by the Joint Research Committee. This milestone triggered a $1 million payment from Amgen 
to Cytokinetics. 

Skeletal Muscle Contractility Program

Our skeletal muscle contractility program is focused on the activation of the skeletal sarcomere, the basic unit of skeletal muscle 
contraction. The skeletal sarcomere is a highly ordered cytoskeletal structure composed of skeletal muscle myosin, actin, and a set of 
regulatory  proteins,  which  include  the  troponins  and  tropomyosin.  This  program  leverages  our  expertise  developed  in  our  ongoing 
discovery and development of cardiac sarcomere activators, including the cardiac myosin activator, omecamtiv mecarbil.

We  believe  that  our  skeletal  sarcomere  activators  may  lead  to  new  therapeutic  options  for  diseases  and  medical  conditions 
associated  with  aging,  muscle  weakness  and  wasting  and  neuromuscular  dysfunction.  The  clinical  effects  of  muscle  weakness  and 
wasting, fatigue and loss of mobility can range from decreased quality of life to, in some instances, life-threatening complications. By 
directly improving skeletal muscle function, a small molecule activator of the skeletal sarcomere potentially could enhance functional 
performance and quality of life in patients suffering from diseases or medical conditions associated with skeletal muscle weakness or 
wasting, such as ALS, SMA, COPD or sarcopenia (general frailty associated with aging).

Reldesemtiv

CK-2127107  is  our  next-generation  FSTA.  It  is  structurally  distinct  from  tirasemtiv  and  selectively  activates  the  fast  skeletal 
muscle  troponin  complex  in  the  sarcomere  by  increasing  its  sensitivity  to  calcium,  leading  to  an  increase  in  skeletal  muscle 
contractility.  CK-2127107  has  demonstrated  pharmacological  activity  in  preclinical  models  and  evidence  of  potentially  clinically 
relevant pharmacodynamic effects in humans. The FDA has granted CK-2127107 orphan drug designation for the potential treatment 
of  SMA.  We  recently  gained  approval  for  use  of  reldesemtiv  as  the  International  Nonproprietary  Name  from  the  World  Health 
Organization and the United States Adopted Name Council and now refer to CK-2127107 by this generic name.

Astellas Strategic Alliance 

Our  strategic  alliance  with  Astellas  to  advance  novel  therapies  for  diseases  and  medical  conditions  associated  with  muscle 
impairment and weakness is governed by the Astellas Agreement. We initially exclusively licensed to Astellas rights to co-develop 
and potentially co-commercialize reldesemtiv in non-neuromuscular indications. Subsequently, we and Astellas expanded the strategic 
alliance to include certain neuromuscular indications, including SMA, and to advance reldesemtiv into Phase 2 clinical development, 
initially in SMA. In 2016, we and Astellas further expanded the strategic alliance to include the development of reldesemtiv for the 
potential treatment of ALS, as well as the possible development in ALS of other FSTAs previously licensed by us to Astellas, and 
granted  Astellas  an  option  for  a  global  collaboration  for  the  development  and  commercialization  of  tirasemtiv  (the  “Option  on 
Tirasemtiv”).

7

The  strategic  alliance  with  Astellas  includes  a  joint  research  program  focused  on  the  discovery  of  additional  next-generation 

skeletal muscle activators, including sponsored research at Cytokinetics. This research program has been extended through 2019.

We  have  options  to  conduct  early-stage  development  for  certain  agreed  indications  at  our  initial  expense,  subject  to 
reimbursement  if  development  continues  under  the  strategic  alliance;  to  co-promote  collaboration  products  containing  FSTAs  for 
neuromuscular indications in the U.S., Canada and Europe; and to co-promote other collaboration products in the U.S. and Canada. 
Astellas will reimburse us for certain expenses associated with our co-promotion activities. 

Astellas is primarily responsible for the development of reldesemtiv in ALS, but we conduct FORTITUDE-ALS and will share 
in the operational responsibility for later clinical trials. Subject to specified guiding principles, decision making will be by consensus, 
subject  to  escalation  and,  if  necessary,  Astellas’  final  decision  making  authority  on  the  development  (including  regulatory  affairs), 
manufacturing,  medical  affairs  and  commercialization  of  reldesemtiv  and  other  fast  skeletal  troponin  activators  in  ALS.  We  and 
Astellas share equally the costs of developing reldesemtiv in ALS for potential registration and marketing authorization in the U.S. 
and Europe, provided that (i) Astellas has agreed to solely fund Phase 2 development costs of reldesemtiv in ALS subject to a right to 
recoup our share of such costs plus a 100% premium by reducing future milestone and royalty payments to us and (ii) we may defer 
(but  not  eliminate)  a  portion  of  our  co-funding  obligation  for  development  activities  after  Phase  2  for  up  to  18  months,  subject  to 
certain conditions. We have the right to co-fund our share of such Phase 2 development costs on a current basis, in which case there 
would  not  be  a  premium  due  to  Astellas.  Cytokinetics  will  also  receive  additional  development  funding  which  includes  Astellas’ 
funding of our conduct of the Phase 2 clinical development of reldesemtiv in ALS. 

Based on the achievement of pre-specified criteria, we may receive over $600.0 million in milestone payments relating to the 
development  and  commercial  launch  of  collaboration  products,  including  up  to  $112.0  million  (of  which  we  have  received  $17.0 
million)  relating  to  early  development  of  reldesemtiv  and  for  later-stage  development  and  commercial  launch  milestones  for 
reldesemtiv  in  non-neuromuscular  indications,  and  over  $100.0  million  in  development  and  commercial  launch  milestones  for 
reldesemtiv  in  each  of  SMA  and  other  neuromuscular  indications.  We  may  also  receive  up  to  $200.0  million  in  payments  for 
achievement of pre-specified sales milestones related to net sales of all collaboration products. 

If  Astellas  commercializes  any  collaboration  products,  we  will  also  receive  royalties  on  sales  of  such  collaboration  products, 
including royalties ranging from the high single digits to the high teens on sales of products containing reldesemtiv. We can co-fund 
certain  development  costs  for  reldesemtiv  and  other  compounds  in  exchange  for  increased  milestone  payments  and  royalties;  such 
royalties may increase under certain scenarios to exceed twenty percent. In addition to the foregoing development, commercial launch 
and  sales  milestones,  we  may  also  receive  payments  for  the  achievement  of  pre-specified  milestones  relating  to  the  joint  research 
program.

Astellas generally has discretion to elect whether to pursue or abandon the development of reldesemtiv. Astellas may terminate 
our strategic alliance in whole or in part for any reason upon six months’ prior notice at any time following expiration of the strategic 
alliance’s research term, which will expire December 31, 2019.

Astellas’ Option on Tirasemtiv:  If Astellas were to exercise the Option on Tirasemtiv, we would grant Astellas an exclusive 
license to develop and commercialize tirasemtiv outside our commercialization territory of North America, Europe and other select 
countries under a license and collaboration agreement for tirasemtiv and each party would then be primarily responsible for the further 
development  of  tirasemtiv  in  its  territory  and  have  the  exclusive  right  to  commercialize  tirasemtiv  in  its  territory.  Should  Astellas 
exercise  this  option,  we  would  receive  an  option  exercise  payment  ranging  from  $25.0  million  to  $80.0  million  and  a  milestone 
payment  of  $30.0  million  from  Astellas  associated  with  the  initiation  of  the  open-label  extension  trial  for  tirasemtiv,  VIGOR-ALS 
(Ventilatory Investigations in Global Open-Label Research in ALS). If Astellas were to exercise the option after the defined review 
period following receipt of data from VITALITY-ALS, Astellas would reimburse us for a share of any additional costs incurred after 
such review period. In addition, the parties will share the future development costs of tirasemtiv in North America, Europe and certain 
other countries (with Cytokinetics bearing 75% of such shared costs and Astellas bearing 25% of such costs), and Astellas would be 
solely responsible for the development costs of tirasemtiv specific to its commercialization territory. Contingent upon the successful 
development of tirasemtiv, we may receive from Astellas milestone payments up to $100.0 million for the initial indication and up to 
$50.0  million  for  each  subsequent  indication.  If  tirasemtiv  is  were  to  be  commercialized,  Astellas  would  pay  us  royalties  (at  rates 
ranging from the mid-teens to twenty percent) on sales of tirasemtiv in Astellas’ territory, and we would pay Astellas royalties (at rates 
up to the mid-teens) on sales of tirasemtiv in our territory, in each case subject to various possible adjustments.

Reldesemtiv: Clinical Development 

SMA: We, in collaboration with Astellas, are conducting a Phase 2 double-blind, randomized, placebo-controlled clinical trial of 
reldesemtiv  in  patients  with  SMA  designed  to  assess  effects  of  reldesemtiv  on  multiple  measures  of  muscle  function  in  both 
ambulatory  and  non-ambulatory  patients  with  SMA.  The  primary  objective  of  this  clinical  trial  is  to  determine  the  potential 
pharmacodynamic effects of a suspension formulation of reldesemtiv following multiple oral doses in patients with Type II, Type III, 

8

or Type IV SMA. Secondary objectives are to evaluate the safety, tolerability and pharmacokinetics of reldesemtiv. Our objective was 
to enroll seventy-two patients in two sequential, ascending dose cohorts (two cohorts of 36 patients each, stratified approximately half 
ambulatory and half non-ambulatory). 

The first cohort of patients, which completed enrollment in March 2017, received 150 mg of reldesemtiv dosed twice daily for 
eight weeks. The second cohort of patients receives 450 mg of reldesemtiv dosed twice daily. Multiple assessments of skeletal muscle 
function  and  fatigability  will  be  performed  including  respiratory  assessments,  upper  limb  strength  and  functionality  for  non-
ambulatory  patients,  as  well  as  six-minute  walk  and  timed-up-and-go  for  ambulatory  patients.  Based  on  a  blinded  analysis  of 
variability  for  the  change  from  baseline  of  several  of  our  efficacy  measures,  the  clinical  trial  appears  to  have  sufficient  statistical 
power  to  detect  differences  versus  placebo  in  the  efficacy  endpoints  that  are  less  than  that  which  represents  generally  accepted 
“clinically  meaningful”  differences.  Therefore,  in  consultation  with  Astellas  we  have  elected  to  conclude  enrollment  in  the  first 
quarter of 2018 and expect results from this trial in the second quarter of 2018.

COPD: Astellas, in collaboration with Cytokinetics, is conducting a Phase 2 randomized, double-blind, placebo controlled, two 
period crossover clinical trial of reldesemtiv in patients with COPD designed to assess the effect of reldesemtiv on physical function in 
patients with COPD. The trial is expected to enroll approximately 40 patients in the United States and is designed to assess the effect 
of reldesemtiv compared to placebo on exercise tolerance. Additionally, the trial will assess the cardiopulmonary and neuromuscular 
effect of reldesemtiv relative to placebo and the effect of reldesemtiv on resting spirometry relative to placebo. The safety, tolerability 
and pharmacokinetics of reldesemtiv also will be assessed. We expect results from a Phase 2 clinical trial of reldesemtiv in patients 
with COPD in the second half of 2018.

Frailty:  In  June  2017,  Astellas,  in  collaboration  with  Cytokinetics,  started  a  Phase  1b  clinical  trial  of  reldesemtiv  in  elderly 
subjects  with  limited  mobility.  This  trial  is  expected  to  enroll  at  least  60  elderly  adults  with  limited  mobility.  Patients  will  be 
randomized  to  one  of  two  treatment  sequences  in  a  1:1  ratio  to  receive  both  reldesemtiv  and  placebo  over  two  14-day  treatment 
periods, separated by a 14-day washout period. During treatment periods, patients will receive 500 mg of reldesemtiv or placebo twice 
daily, except on days 1 and 14, when they receive 500 mg of reldesemtiv once daily. The total study duration including the screening 
period and follow-up visit will be approximately 12 weeks for each patient. The trial is designed to assess the effect of reldesemtiv on 
skeletal muscle fatigue assessed as change from baseline versus 14 days of treatment in sum of peak torque during isokinetic knee 
extensions. The trial will also assess the effects of reldesemtiv on physical performance via a short physical performance battery, stair-
climb  test  and  6-minute  walk  test  as  well  as  the  safety,  tolerability  and  pharmacokinetics  of  reldesemtiv.  We  expect  results  from  a 
Phase 1b clinical trial of reldesemtiv in adults with limited mobility in the second half of 2018.

ALS: In July 2017, in collaboration with Astellas, we started FORTITUDE-ALS. Approximately 450 eligible ALS patients will 
be randomized (1:1:1:1) to receive either 150 mg, 300 mg or 450 mg of reldesemtiv dosed orally twice daily or placebo for 12 weeks. 
The  primary  efficacy  endpoint  is  the  change  from  baseline  in  the  percent  predicted  slow  vital  capacity  (“SVC”)  at  12  weeks. 
Secondary  endpoints  include  slope  of  the  change  from  baseline  in  the  mega-score  of  muscle  strength  measured  by  hand  held 
dynamometry  (HHD)  and  handgrip  dynamometry  in  patients  on  reldesemtiv;  change  from  baseline  in  the  ALS  Functional  Rating 
Scale – Revised (“ALSFRS-R”); incidence and severity of treatment-emergent adverse events (TEAEs); and plasma concentrations of 
reldesemtiv at the sampled time points during the study.  Exploratory endpoints will be measured including the effect of reldesemtiv 
versus placebo on self-assessments of respiratory function made at home by the patient with help as needed by the caregiver; disease 
progression through quantitative measurement of speech production characteristics over time; disease progression through quantitative 
measurement of handwriting abilities over time; and change from baseline in quality of life (as measured by the ALSAQ-5) in patients 
on reldesemtiv. We expect results from a Phase 2 clinical trial of reldesemtiv in patients with ALS in second half of 2018.

The clinical trials program for reldesemtiv may proceed for several years, and we may not generate any revenues or material net 
cash flows from sales of this drug candidate until the program is successfully completed, regulatory approval is achieved, and the drug 
is commercialized. We cannot predict if or when this may occur. 

Our expenditures will increase if Astellas terminates development of reldesemtiv or related compounds and we elect to develop 
them  independently,  or  if  we  conduct  early-stage  development  for  certain  agreed  indications  at  our  initial  expense,  subject  to 
reimbursement if development continues under the collaboration. 

9

Ongoing Research in Skeletal Muscle Activators 

Our research program with Astellas has been extended through 2019. Our research on the direct activation of skeletal muscle 
continues in two areas. We are conducting translational research in preclinical models of disease and muscle function with FSTAs to 
explore  the  potential  clinical  applications  of  this  novel  mechanism  in  diseases  or  conditions  associated  with  skeletal  muscle 
dysfunction.  We  also  intend  to  conduct  preclinical  research  on  other  chemically  and  pharmacologically  distinct  mechanisms  to 
activate the skeletal sarcomere. 

Tirasemtiv

We  were  awarded  a  $1.5  million  grant  from  The  ALS  Association  to  support  the  conduct  of  VITALITY-ALS  as  well  as  the 
collection of clinical data and plasma samples from patients in VITALITY-ALS in order to help advance the discovery of potentially 
useful biomarkers in ALS. The grant provides funding for collaboration among Cytokinetics, The ALS Association and the Barrow 
Neurological Institute to enable collected plasma samples to be added to The Northeastern ALS Consortium (NEALS) Repository, a 
resource  for  the  academic  research  community  to  identify  biomarkers  that  may  help  to  assess  disease  progression  and  underlying 
disease mechanisms in ALS. In 2017, we achieved all remaining milestones and received all $1.5 million available to us under this 
grant.

In March 2017, in collaboration with Origent Data Sciences, Inc. (“Origent”) we announced the advancement of our research 
collaboration to prospectively validate Origent’s computer model to predict the course of ALS disease progression using data from 
VITALITY-ALS.  This  collaboration,  funded  by  a  grant  from  The  ALS  Association  to  Origent,  is  designed  to  enable  the  first 
prospective validation of their predictive model in a clinical trial for ALS. 

In November 2017, we announced that VITALITY-ALS did not meet its primary endpoint of change from baseline in slow vital 
capacity  which  was  evaluated  at  24  weeks  following  randomization  or  any  of  the  secondary  endpoints  in  the  trial  which  were 
evaluated at 48 weeks and we suspended development of tirasemtiv. No new safety or tolerability findings related to tirasemtiv were 
identified  in  VITALITY-ALS.  Serious  adverse  events  were  similar  between  patients  who  received  tirasemtiv  or  placebo  but  more 
patients  discontinued  double-blind  treatment  on  tirasemtiv  than  on  placebo  primarily  due  to  non-serious  adverse  events  related  to 
tolerability. The decline in SVC from baseline to 24 weeks was smaller in patients who received any dose of tirasemtiv in VITALITY-
ALS  compared  to  the  decline  in  patients  receiving  placebo.  The  largest  differences  from  placebo  were  observed  in  patients 
randomized  to  the  mid-  and  high-dose  groups  of  tirasemtiv  who  could  tolerate  and  remain  on  their  target  dose,  although  those 
differences were not statistically significant.

Notwithstanding  suspension  of  development  of  tirasemtiv,  we  currently  continue  to  conduct  VIGOR-ALS  (Ventilatory 
Investigations in Global Open-Label Research in ALS), an open-label extension clinical trial designed to assess the long-term safety 
and tolerability of tirasemtiv in patients with ALS who have completed their participation in VITALITY-ALS. We plan to continue to 
consult with regulatory authorities and patient advocacy groups and others regarding future plans for VIGOR-ALS. 

Commercial Market for ALS: Limited options exist for the treatment of patients with ALS, which affects as many as 30,000 
Americans, with an estimated 5,600 new cases diagnosed each year in the U.S. Based on our primary market research, the per capita 
prevalence and incidence appears similar in the major European markets. ALS is 20% more common in men than women; however, 
with increasing age, the prevalence becomes more equal between men and women. The life expectancy of an ALS patient averages 
two to five years from the time of diagnosis, mostly due to respiratory issues. Of the patients diagnosed with ALS, 5 to 10% have a 
family history of the disease (familial ALS) and remaining 90 to 95% have the sporadic form. The majority of patients with ALS in 
the  U.S.  and  Europe  receive  treatment  at  a  concentrated  number  of  multidisciplinary  centers  that  specialize  in  the  unique  needs  of 
these patients. In the U.S., there are approximately 150 ALS multidisciplinary clinics, according to either the ALS Association or the 
Muscular  Dystrophy  Association.  For  most  patients  with  ALS,  death  is  usually  due  to  respiratory  failure  because  of  diminished 
strength in the skeletal muscles responsible for breathing. We believe that there is an urgent need for novel therapies to address the 
unmet medical issues of this patient population which could be addressed by a small, targeted sales force. 

Commercial Market for SMA: SMA is a severe neuromuscular disease that occurs in 1 in every 6,000 to 10,000 live births each 
year resulting in a prevalence of 10,000 to 25,000 patients in the U.S., and is one of the most common fatal genetic disorders. SMA 
manifests in various degrees of severity as progressive muscle weakness resulting in respiratory and mobility impairment. There are 
four types of SMA, distinguished by the time of the initial onset of muscle weakness and the severity of related symptoms: Type I 
(severe), Type II (intermediate), Type III (juvenile) and Type IV (adult onset). Life expectancy and disease severity varies by type of 
SMA from Type I, who have the worst prognosis and a life expectancy of approximately two years from birth, to Type IV, who have a 
normal life span but with gradual weakness in the proximal muscles of the extremities resulting in mobility issues. Type II, III and IV 
patients are often characterized by their ambulatory status as it is an important driver of clinical decisions and care, and constitute 50% 
of  the  incident  patient  population  but  as  much  as  90%  of  the  prevalent  patient  population.  Few  treatment  options  exist  for  these 
patients,  resulting  in  a  high  unmet  need  for  new  therapeutic  options  to  ameliorate  symptoms,  improve  muscle  function  and  modify 
disease progression. 

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Other Commercial Markets for Skeletal Muscle Activators: We are continuing to evaluate the potential commercial markets for 

other potential indications for skeletal muscle activators, including COPD and frailty.

Beyond Muscle Contractility

We developed preclinical expertise in the mechanics of skeletal, cardiac and smooth muscle that extends from proteins to tissues 
to intact animal models. Our translational research in muscle contractility has enabled us to better understand the potential impact of 
small molecule compounds that increase skeletal or cardiac muscle contractility and to apply those findings to the further evaluation of 
our drug candidates in clinical populations. In addition to contractility, other major functions of muscle play a role in certain diseases 
that could benefit from novel mechanism treatments. Accordingly, our knowledge of muscle contractility may serve as an entry point 
to the discovery of novel treatments for disorders involving muscle functions other than muscle contractility. We are leveraging our 
current  understandings  of  muscle  biology  to  investigate  new  ways  of  modulating  these  other  aspects  of  muscle  function  for  other 
potential therapeutic applications.

Intellectual Property

Our  policy  is  to  seek  patent  protection  for  the  technologies,  inventions  and  improvements  that  we  develop  that  we  consider 
important to the advancement of our business. As of December 31, 2017, we owned or co-owned or licensed 88 issued U.S. patents, 
over 330 issued patents in various foreign jurisdictions, and over 200 additional pending U.S. and foreign patent applications. We also 
rely  on  trade  secrets,  technical  know-how  and  continuing  innovation  to  develop  and  maintain  our  competitive  position.  Our 
commercial success will depend on obtaining and maintaining patent protection and trade secret protection for our drug candidates and 
technologies  and  our  successfully  defending  these  patents  against  third-party  challenges.  We  will  only  be  able  to  protect  our 
technologies from unauthorized use by third parties to the extent that valid and enforceable patents cover them or we maintain them as 
trade secrets.

With regard to our drug candidates directed to muscle biology targets, we have a U.S. patent covering omecamtiv mecarbil and 
U.S. patents covering our skeletal muscle sarcomere activators including, but not limited to, tirasemtiv and reldesemtiv, which expire 
in  2027,  2027  and  2031,  respectively,  unless  extended  or  otherwise  adjusted.  We  also  have  issued  patents  in  various  foreign 
jurisdictions  and  additional  U.S. and  foreign  patent  applications  pending  for  each  of  our  drug  candidates.  It  is  not  known  or 
determinable whether other patents will issue from any of our other pending applications or what the expiration dates would be for any 
other patents that do issue.

Our drug candidates omecamtiv mecarbil and reldesemtiv are still in clinical development and have not yet been approved by 
the FDA, and development of tirasemtiv has been suspended. If either of these drug candidates is approved, then pursuant to federal 
law, we may apply for an extension of the U.S. patent term for one patent covering the approved drug, which could extend the term of 
the applicable patent by up to a maximum of five additional years.

The degree of future protection of our proprietary rights is uncertain because legal means may not adequately protect our rights 
or  permit  us  to  gain  or  keep  our  competitive  advantage.  Due  to  evolving  legal  standards  relating  to  the  patentability,  validity  and 
enforceability of patents covering pharmaceutical inventions and the claim scope of these patents, our ability to enforce our existing 
patents  and  to  obtain  and  enforce  patents  that  may  issue  from  any  pending  or  future  patent  applications  is  uncertain  and  involves 
complex legal, scientific and factual questions. The standards that the U.S. Patent and Trademark Office and its foreign counterparts 
use  to  grant  patents  are  not  always  applied  predictably  or  uniformly  and  are  subject  to  change.  To  date,  no  consistent  policy  has 
emerged  regarding  the  breadth  of  claims  allowed  in  biotechnology  and  pharmaceutical  patents.  Thus,  we  cannot  be  sure  that  any 
patents will issue from any pending or future patent applications owned by or licensed to us. Even if patents do issue, we cannot be 
sure that the claims of these patents will be held valid or enforceable by a court of law, will provide us with any significant protection 
against competitive products, or will afford us a commercial advantage over competitive products. For example:

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•

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•

we  or  our  licensors  might  not  have  been  the  first  to  make  the  inventions  covered  by  each  of  our  pending  patent 
applications and issued patents;

we  or  our  licensors  might  not  have  been  the  first  to  file  patent  applications  for  the  inventions  covered  by  our  pending 
patent applications and issued patents;

others  may  independently  develop  similar  or  alternative  technologies  or  duplicate  any  of  our  technologies  without 
infringing our intellectual property rights;

some or all of our or our licensors’ pending patent applications may not result in issued patents or the claims that issue 
may be narrow in scope and not provide us with competitive advantages;

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•

•

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•

our  and  our  licensors’  issued  patents  may  not  provide  a  basis  for  commercially  viable  drugs  or  therapies  or  may  be 
challenged and invalidated by third parties;

our or our licensors’ patent applications or patents may be subject to interference, post-grant proceedings, opposition or 
similar administrative proceedings that may result in a reduction in their scope or their loss altogether;

we may not develop additional proprietary technologies or drug candidates that are patentable; or

the patents of others may prevent us or our partners from discovering, developing or commercializing our drug candidates.

The defense and prosecution of intellectual property infringement suits, interferences, post-grant proceedings, oppositions and 
related legal and administrative proceedings are costly, time-consuming to pursue and divert resources. The outcome of these types of 
proceedings is uncertain and could significantly harm our business.

Our ability to commercialize drugs depends on our ability to use, manufacture and sell those drugs without infringing the patents 
or other proprietary rights of third parties. U.S. and foreign issued patents and pending patent applications owned by third parties exist 
that may be relevant to the therapeutic areas and chemical compositions of our drug candidates. While we are aware of certain relevant 
patents and patent applications owned by third parties, there may be issued patents or pending applications of which we are not aware 
that  could  cover  our  drug  candidates.  Because  patent  applications  are  often  not  published  immediately  after  filing,  there  may  be 
currently pending applications, unknown to us, which could later result in issued patents that our activities with our drug candidates 
could infringe.

The  development  of  our  drug  candidates  and  the  commercialization  of  any  resulting  drugs  may  be  impacted  by  patents  of 
companies engaged in competitive programs with significantly greater resources. This could result in the expenditure of significant 
legal fees and management resources.

We also rely on trade secrets to protect our technology, especially where we do not believe patent protection is appropriate or 
obtainable. However, trade secrets are often difficult to protect, especially outside of the United States. While we believe that we use 
reasonable efforts to protect our trade secrets, our employees, consultants, contractors, partners and other advisors may unintentionally 
or  willfully  disclose  our  trade  secrets  to  competitors.  Enforcing  a  claim  that  a  third  party  illegally  obtained  and  is  using  our  trade 
secrets would be expensive and time-consuming, and the outcome would be unpredictable. Even if we are able to maintain our trade 
secrets as confidential, our competitors may independently develop information that is equivalent or similar to our trade secrets.

We seek to protect our intellectual property by requiring our employees, consultants, contractors and other advisors to execute 
nondisclosure and invention assignment agreements upon commencement of their employment or engagement, through which we seek 
to protect our intellectual property. Agreements with our employees also preclude them from bringing the proprietary information or 
materials  of  third  parties  to  us.  We  also  require  confidentiality  agreements  or  material  transfer  agreements  from  third  parties  that 
receive our confidential information or materials.

For  further  details  on  the  risks  relating  to  our  intellectual  property,  please  see  the  risk  factors  under  Item 1A  of  this  report, 
including,  but  not  limited  to,  the  risk  factors  entitled  “Our  success  depends  substantially  upon  our  ability  to  obtain  and  maintain 
intellectual  property  protection  relating  to  our  drug  candidates  and  research  technologies”  and  “If  we  are  sued  for  infringing  third 
party intellectual property rights, it will be costly and time-consuming, and an unfavorable outcome would have a significant adverse 
effect on our business.”

Government Regulation

The  FDA  and  comparable  regulatory  agencies  in  state  and  local  jurisdictions  and  in  foreign  countries  impose  substantial 
requirements upon the clinical development, manufacture, marketing and distribution of drugs. These agencies and other federal, state 
and local entities regulate research and development activities and the testing, manufacture, quality control, labeling, storage, record 
keeping, approval, advertising and promotion of our drug candidates and drugs.

In the United States, the FDA regulates drugs under the Federal Food, Drug and Cosmetic Act and implementing regulations. 

The process required by the FDA before our drug candidates may be marketed in the United States generally involves the following:

•

•

completion of extensive preclinical laboratory tests, preclinical animal studies and formulation studies, all performed in 
accordance with the FDA’s good laboratory practice regulations;

submission to the FDA of an investigational new drug application (“IND”), which must become effective before clinical 
trials may begin;

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•

performance of adequate and well-controlled clinical trials to establish the safety and efficacy of the drug candidate for 
each proposed indication in accordance with good clinical practices;

submission  of  a  new  drug  application  (“NDA”)  to  the  FDA,  which  must  usually  be  accompanied  by  payment  of  a 
substantial user fee;

satisfactory completion of an FDA preapproval inspection of the manufacturing facilities at which the product is produced 
to assess compliance with current good manufacturing practice (“cGMP”) regulations and FDA audits of select clinical 
investigator sites to assess compliance with good clinical practices (“GCP”); and

FDA review and approval of the NDA prior to any commercial marketing, sale or shipment of the drug.

Similar  regulatory  procedures  generally  apply  in  countries  outside  of  the  United  States.  This  testing  and  approval  process 
requires substantial time, effort and financial resources, and we cannot be certain that any approvals for our drug candidates will be 
granted on a timely basis, if at all.

Nonclinical tests include laboratory evaluation of product chemistry, formulation and stability, and studies to evaluate toxicity 
and  pharmacokinetics  in  animals.  The  results  of  nonclinical  tests,  together  with  manufacturing  information  and  analytical  data,  are 
submitted  as  part  of  an  IND  application  to  the  FDA.  The  IND  automatically  becomes  effective  30 days  after  receipt  by  the  FDA, 
unless the FDA, within the 30-day period, raises concerns or questions about the conduct of the clinical trial, including concerns that 
human research subjects may be exposed to unreasonable health risks. In such a case, the IND sponsor and the FDA must resolve any 
outstanding  concerns  before  the  clinical  trial  can  begin.  Our  submission  of  an  IND  or  a  foreign  equivalent,  or  those  of  our 
collaborators,  may  not  result  in  authorization  from  the  FDA  or  its  foreign  equivalent  to  commence  a  clinical  trial.  A  separate 
submission to an existing IND must also be made for each successive clinical trial conducted during product development. Further, an 
independent institutional review board (“IRB”) or its foreign equivalent for each medical center proposing to conduct the clinical trial 
must review and approve the plan for any clinical trial before it commences at that center and it must monitor the clinical trial until 
completed.  The  FDA,  the  IRB  or  their  foreign  equivalents,  or  the  clinical  trial  sponsor  may  suspend  a  clinical  trial  at  any  time  on 
various grounds, including a finding that the subjects or patients are being exposed to an unacceptable health risk.

Clinical Trials.     For purposes of an NDA or equivalent submission and approval, clinical trials are typically conducted in the 

following three sequential phases, which may overlap:

•

•

•

Phase 1:     Phase 1 includes the initial introduction of a drug candidate into humans. These studies may be conducted in 
patients, but are usually conducted in healthy volunteer subjects. These studies are designed to determine the metabolic 
and  pharmacologic  actions  of  the  drug  candidate  in  humans,  the  side  effects  associated  with  increasing  doses,  and,  if 
possible,  to  gain  early  evidence  on  effectiveness.  During  Phase  1,  sufficient  information  about  the  drug  candidate’s 
pharmacokinetics  and  pharmacological  effects  should  be  obtained  to  permit  the  design  of  well-controlled,  scientifically 
valid, Phase 2 trials.

Phase  2:      Phase  2  includes  the  early  controlled  clinical  studies  conducted  to  obtain  some  preliminary  data  on  the 
effectiveness of the drug candidate for a particular indication or indications in patients with the disease or condition. This 
phase  of  testing  also  helps  determine  the  common  short-term  side  effects  and  risks  associated  with  the  drug  candidate. 
These clinical trials are generally conducted in a limited patient population to identify possible adverse effects and safety 
risks, to make an initial determination of potential efficacy of the drug candidate for specific targeted indications and to 
determine dose tolerance and optimal dosage. Multiple Phase 2 clinical trials may be conducted by the sponsor to obtain 
information  prior  to  beginning  larger  and  more  expensive  Phase 3  clinical  trials.  Phase  2a  clinical  trials  generally  are 
designed to study the pharmacokinetic or pharmacodynamic properties and to conduct a preliminary assessment of safety 
of the drug candidate over a measured dose response range. In some cases, a sponsor may decide to conduct a Phase 2b 
clinical  trial,  which  is  a  second,  typically  larger,  confirmatory  Phase 2  trial  that  could,  if  positive  and  accepted  by  a 
regulatory authority, support approval of a drug candidate.

Phase 3:     If the Phase 2 clinical trials demonstrate that a dose range of the drug candidate is potentially effective and has 
an  acceptable  safety  profile,  Phase 3  clinical  trials  are  then  undertaken  in  large  patient  populations  to  further  evaluate 
dosage, to provide substantial evidence of clinical efficacy and to further test for safety in an expanded and diverse patient 
population at multiple, geographically dispersed clinical trial sites. Phase 3 trials are also intended to provide an adequate 
basis for extrapolating the results to the general population and transmitting that information in the drug labeling. Phase 3 
studies usually include several hundred to several thousand people, and are usually longer in duration than Phase 2 trials.

At any time during the conduct of a clinical trial, the FDA or a foreign equivalent can impose a clinical hold on the trial if it 
believes the trial is unsafe or that the protocol is clearly deficient in design in meeting its stated objectives, which requires the conduct 
of  the  trial  to  cease  until  the  clinical  hold  is  removed.  In  some  cases,  the  FDA  or  foreign  equivalent  may  condition  approval  of 
marketing approval for a drug candidate on the sponsor’s agreement to conduct additional clinical trials to further assess the drug’s 
safety and effectiveness after marketing approval, known as Phase 4 clinical trials.

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The  clinical  trials  we  conduct  for  our  drug  candidates,  both  before  and  after  approval,  and  the  results  of  those  trials,  are 
generally required to be included in a clinical trials registry database that is available and accessible to the public via the internet. A 
failure by us to properly participate in the clinical trial database registry could subject us to significant civil monetary penalties.

Health  care  providers  in  the  United  States,  including  research  institutions  from  which  we  or  our  partners  obtain  patient 
information,  are  subject  to  privacy  rules  under  the  Health  Insurance  Portability  and  Accountability  Act  of  1996  and  state  and  local 
privacy laws. In the European Union, these entities are subject to the Directive 95/46-EC of the European Parliament on the protection 
of individuals with regard to the processing of personal data and individual European Union member states implementing additional 
legislation. Other countries have similar privacy legislation. We could face substantial penalties if we knowingly receive individually 
identifiable  health  information  from  a  health  care  provider  that  has  not  satisfied  the  applicable  privacy  laws.  In  addition,  certain 
privacy laws and genetic testing laws may apply directly to our operations and/or those of our partners and may impose restrictions on 
the use and dissemination of individuals’ health information and use of biological samples.

New Drug/Marketing Approval Application.     The results of drug candidate development, preclinical testing and clinical trials 
are submitted to the FDA as part of an NDA. The NDA also must contain extensive manufacturing information. In addition, the FDA 
may require that a proposed Risk Evaluation and Mitigation Strategy, also known as a REMS, be submitted as part of the NDA if the 
FDA determines that it is necessary to ensure that the benefits of the drug outweigh its risks. Similar, and in some cases additional, 
requirements apply in foreign jurisdictions for marketing approval applications for drugs in those jurisdictions. The FDA may refer the 
NDA  to  an  advisory  committee  for  review,  evaluation  and  recommendation  as  to  whether  the  application  should  be  approved.  The 
FDA often, but not always, follows the advisory committee’s recommendations. The FDA may deny approval of an NDA by issuing a 
complete response letter if the applicable regulatory criteria are not satisfied, or it may require additional clinical data, including data 
in a pediatric population, or an additional Phase 3 clinical trial or impose other conditions that must be met in order to secure final 
approval for an NDA.

Even if such data are submitted, the FDA may ultimately decide that the NDA does not satisfy the criteria for approval. Data 
from clinical trials are not always conclusive and the FDA may interpret data differently than we or our partners do. Once issued, the 
FDA or foreign equivalent may withdraw a drug approval if ongoing regulatory requirements are not met or if safety problems occur 
after  the  drug  reaches  the  market.  In  addition,  the  FDA  or  its  foreign  counterparts  may  require  further  testing,  including  Phase 4 
clinical  trials,  and  surveillance  or  restrictive  distribution  programs  to  monitor  the  effect  of  approved  drugs  which  have  been 
commercialized. The FDA and its foreign counterparts have the power to prevent or limit further marketing of a drug based on the 
results  of  these  post-marketing  programs.  Drugs  may  be  marketed  only  for  the  approved  indications  and  in  accordance  with  the 
provisions  of  the  approved  label.  Further,  if  there  are  any  modifications  to  a  drug,  including  changes  in  indications,  labeling  or 
manufacturing  processes  or  facilities,  we  may  be  required  to  submit  and  obtain  prior  FDA  approval  of  a  new  NDA  or  NDA 
supplement, or the foreign equivalent, which may require us to develop additional data or conduct additional preclinical studies and 
clinical trials.

Satisfaction  of  FDA  regulations  and  requirements  or  similar  requirements  of  state,  local  and  foreign  regulatory  agencies 
typically takes several years. The actual time required may vary substantially based upon the type, complexity and novelty of the drug 
candidate  or  disease.  Typically,  if  a  drug  candidate  is  intended  to  treat  a  chronic  disease,  as  is  the  case  with  some  of  our  drug 
candidates, safety and efficacy data must be gathered over an extended period of time. Government regulation may delay or prevent 
marketing  of  drug  candidates  for  a  considerable  period  of  time  and  impose  costly  procedures  upon  our  activities.  The  FDA  or  any 
other regulatory agency may not grant approvals for new indications for our drug candidates on a timely basis, if at all. Even if a drug 
candidate  receives  regulatory  approval,  the  approval  may  be  significantly  limited  to  specific  disease  states,  patient  populations  and 
dosages or restrictive distribution programs. Further, even after regulatory approval is obtained, later discovery of previously unknown 
problems  with  a  drug  may  result  in  restrictions  on  the  drug  or  even  complete  withdrawal  of  the  drug  from  the  market.  Delays  in 
obtaining, or failures to obtain, regulatory approvals for any of our drug candidates would harm our business. In addition, we cannot 
predict what future U.S. or foreign governmental regulations may be implemented.

Orphan Drug Designation.     Some jurisdictions, including the United States, may designate drugs for relatively small patient 
populations as orphan drugs. The FDA grants orphan drug designation to drugs 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. For example, the FDA has granted 
tirasemtiv an orphan drug designation for the treatment of ALS. In addition, the European Medicines Agency has granted tirasemtiv 
orphan medicinal product status for the treatment of ALS. We have been granted orphan drug designation in the U.S. by the FDA for 
reldesemtiv for the potential treatment of SMA.

An  FDA  orphan  drug  designation  does  not  shorten  the  duration  of  the  regulatory  review  and  approval  process.  If  a  drug 
candidate that has an orphan drug designation receives the first FDA marketing approval for the indication for which the designation 
was  granted,  then  the  approved  drug  is  entitled  to  orphan  drug  exclusivity.  This  means  that  the  FDA  may  not  approve  another 
company’s application to market the same drug for the same indication for a period of seven years, except in certain circumstances, 

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such as a showing of clinical superiority to the drug with orphan exclusivity or if the holder of the orphan drug designation cannot 
assure the availability of sufficient quantities of the orphan drug to meet the needs of patients with the disease or condition for which 
the designation was granted. Competitors may receive approval of different drugs or biologics for the indications for which the orphan 
drug has exclusivity.

Fast Track Designation.     Fast track is a process designed by the FDA to facilitate the development and expedite the review of 
drugs to treat serious diseases and fill an unmet medical need. Tirasemtiv has been granted fast track designation by the FDA for the 
treatment of ALS. Although fast track designation does not affect the standards for approval, the benefits of this designation include 
scheduled  meetings  to  seek  FDA  input  into  development  plans,  the  option  of  submitting  an  NDA  in  sections  rather  than  all 
components simultaneously, and the potential eligibility for priority review if supported by clinical data.

Other Regulatory Requirements.     Any drugs manufactured or distributed by us or our partners pursuant to FDA approvals or 
their  foreign  counterparts  are  subject  to  continuing  regulation  by  the  applicable  regulatory  authority,  including  recordkeeping 
requirements and reporting of adverse experiences associated with the drug. Drug manufacturers and their subcontractors are required 
to  register  their  establishments  with  the  FDA  and  other  applicable  regulatory  authorities,  and  are  subject  to  periodic  unannounced 
inspections  by  these  regulatory  authorities  for  compliance  with  ongoing  regulatory  requirements,  including  cGMPs,  which  impose 
certain procedural and documentation requirements upon us and our third-party manufacturers. Failure to comply with the statutory 
and regulatory requirements can subject a manufacturer to possible legal or regulatory action, such as warning letters, suspension of 
manufacturing, seizure of product, injunctive action or possible civil penalties. We cannot be certain that we or our present or future 
third-party manufacturers or suppliers will be able to comply with the cGMP regulations and other ongoing FDA and other regulatory 
requirements. If our present or future third-party manufacturers or suppliers are not able to comply with these requirements, the FDA 
or  its  foreign  counterparts  may  halt  our  or  our  partners’  clinical  trials,  require  us  to  recall  a  drug  from  distribution,  or  withdraw 
approval of the NDA for that drug.

For further details on the risks relating to government regulation of our business, please see the risk factors under Item 1A of 
this report, including, but not limited to, the risk factor entitled “The regulatory approval process is expensive, time-consuming and 
uncertain and may prevent our partners or us from obtaining approvals to commercialize some or all of our drug candidates.”

Competition

We  compete  in  the  segments  of  the  pharmaceutical,  biotechnology  and  other  related  markets  that  address  neuromuscular  and 
cardiovascular diseases and other diseases relating to muscle dysfunction, each of which is highly competitive. We face significant 
competition  from  most  pharmaceutical  companies  and  biotechnology  companies  that  are  also  researching  and  selling  products 
designed  to  address  cardiovascular  diseases  and  diseases  and  medical  conditions  associated  with  skeletal  muscle  weakness  and 
wasting. Many of our competitors have significantly greater financial, manufacturing, marketing and drug development resources than 
we  do.  Large  pharmaceutical  companies  in  particular  have  extensive  experience  in  clinical  testing  and  in  obtaining  regulatory 
approvals for drugs. These companies also have significantly greater research capabilities than we do. In addition, many universities 
and private and public research institutes are active in research of neuromuscular and cardiovascular diseases and other diseases where 
there is muscle dysfunction, some in direct competition with us.

We believe that our ability to successfully compete will depend on, among other things:

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•

•

•

•

•

•

•

•

•

our drug candidates’ efficacy, safety and tolerability;

the speed and cost-effectiveness with which we develop our drug candidates;

the selection of suitable indications for which to develop our drug candidates;

the successful completion of clinical development and laboratory testing of our drug candidates;

the timing and scope of any regulatory approvals we or our partners obtain for our drug candidates;

our or our partners’ ability to manufacture and sell commercial quantities of our approved drugs to meet market demand;

acceptance of our drugs by physicians and other health care providers;

the willingness of third party payors to provide reimbursement for the use of our drugs;

our ability to protect our intellectual property and avoid infringing the intellectual property of others;

the quality and breadth of our technology;

our employees’ skills and our ability to recruit and retain skilled employees;

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our cash flows under existing and potential future arrangements with licensees, partners and other parties; and

the availability of substantial capital resources to fund development and commercialization activities.

Our competitors may develop drug candidates and market drugs that are less expensive and more effective than our future drugs 
or that may render our drugs obsolete. Our current or future competitors may also commercialize competing drugs before we or our 
partners  can  launch  any  drugs  developed  from  our  drug  candidates.  These  organizations  also  compete  with  us  to  attract  qualified 
personnel and potential parties for acquisitions, joint ventures or other strategic alliances.

If omecamtiv mecarbil is approved for marketing by the FDA or other regulatory authorities for the treatment of heart failure, it 
would  compete  against  other  drugs  used  for  the  treatment  of  chronic  heart  failure.  These  include  generic  drugs,  such  as  milrinone, 
dobutamine  or  digoxin  and  branded  drugs  such  as  Corlanor  (ivabradine),  and  Entresto  (LCZ696).  Omecamtiv  mecarbil  could  also 
potentially  compete  against  other  novel  drug  candidates  and  therapies  in  development,  such  as  those  being  developed  by  ARCA 
biopharma,  Inc.,  Novartis,  Bayer,  Merck,  Theravance  Biopharma,  Capricor,  Cardiorentis  AG,  Ono  Pharmaceutical  Company, 
ARMGO  Pharma,  Inc,  Stealth  Biotherapeutics,  Bristol-Myers  Squibb  Company,  Zensun  Sci &  Tech,  Ltd.,  and  Tenax  Therapeutics 
(formerly  known  as  Oxygen  Biotherapeutics,  Inc.).  In  addition,  there  are  a  number  of  medical  devices  both  marketed  and  in 
development for the potential treatment of heart failure.

If reldesemtiv is approved by the FDA or other regulatory authorities for the treatment of ALS, it may then compete with other 
drugs  used  for  the  treatment  of  ALS  including  Radicava  (edaravone)  and  potential  new  therapies  for  ALS  that  are  currently  being 
developed  by  companies  such  as  Neuraltus  Pharmaceuticals,  Inc.,  Ionis  Pharmaceuticals,  Inc.  (in  collaboration  with  Biogen), 
Genervon  Biopharmaceuticals,  LLC,  Orion  Pharmaceuticals,  Orphazyme,  Eisai  Co.,  Ltd.,  Genentech,  Inc.  Edison  Pharma,  Q 
Therapeutics,  AB  Science,  VM  Biopharm,  Mallinckrodt  Pharmaceuticals,  Chronos  Therapeutics,  and  MediciNova,  Inc.  In  addition, 
BrainStorm Cell Therapeutics and Neuralstem, Inc. are each conducting clinical development of stem cell therapies for the potential 
treatment of ALS. If reldesemtiv is approved by the FDA or other regulatory authorities for the potential treatment of SMA, potential 
competitors  include  Roche  (in  collaboration  with  PTC  Therapeutics),  AveXis,  Inc.,  Biogen,  Inc.  (in  collaboration  with  Ionis 
Pharmaceuticals, Inc.) Novartis AG, and Bioblast Pharma, Ltd. Drugs that could compete with reldesemtiv could also compete against 
tirasemtiv in ALS or other neuromuscular diseases, should the appropriate clinical trials be conducted. If reldesemtiv is approved by 
the FDA for the potential treatment of non-neuromuscular indications associated with muscle weakness, potential competitors include 
Ligand  Pharmaceuticals,  Inc.,  GTx,  Inc.,  Regeneron  Pharmaceuticals,  Inc.  (in  collaboration  with  Sanofi),  Eli  Lilly &  Company, 
Acceleron  Pharma,  Stealth  Biotherapeutics,  Scholar  Rock,  Summit  Therapeutics,  Pfizer  Inc.,  and  Novartis  (in  collaboration  with 
Morphosys AG).

Employees

As of December 31, 2017, we had 137 full-time employees.

We  have  no  collective  bargaining  agreements  with  our  employees,  and  we  have  not  experienced  any  work  stoppages.  We 

believe that our relations with our employees are good.

Investor Information

We file electronically with the SEC our annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on 
Form 8-K pursuant to Section 13 or 15(d) of the Exchange Act. The public may read or copy any materials we file with the SEC at the 
SEC’s Public Reference Room at 100 F Street, NE, Washington, DC 20549. The public may obtain information on the operation of 
the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC maintains an Internet site that contains reports, proxy 
and information statements, and other information regarding issuers that file electronically with the SEC. The address of that site is 
www.sec.gov.

You may obtain a free copy of our annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-
K and amendments to those reports on the day of filing with the SEC on our website at www.cytokinetics.com or by contacting the 
Investor Relations Department at our corporate offices by calling 650-624-3060. The information found on our website is not part of 
this or any other report filed with or furnished to the SEC.

Item 1A.

Risk Factors

In evaluating our business, you should carefully consider the following risks in addition to the other information in this report. 
Any  of  the  following  risks  could  materially  and  adversely  affect  our  business,  results  of  operations,  financial  condition  or  your 
investment  in  our  securities,  and  many  are  beyond  our  control.  The  risks  and  uncertainties  described  below  are  not  the  only  ones 
facing us. Additional risks and uncertainties not presently known to us, or that we currently see as immaterial, may also adversely 
affect our business.

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Risks Related To Our Business

We have a history of significant losses and may not achieve or sustain profitability and, as a result, you may lose all or part of 
your investment.

We have generally incurred operating losses in each year since our inception in 1997, due to costs incurred in connection with 
our research and development activities and general and administrative costs associated with our operations. Our drug candidates are 
all in early through late-stage clinical testing, and we and our partners must conduct significant additional clinical trials before we and 
our partners can seek the regulatory approvals necessary to begin commercial sales of our drugs. We expect to incur increasing losses 
for at least several more years, as we continue our research activities and conduct development of, and seek regulatory approvals for, 
our drug candidates, and commercialize any approved drugs. If our drug candidates fail or do not gain regulatory approval, or if our 
drugs do not achieve market acceptance, we will not be profitable. If we fail to become and remain profitable, or if we are unable to 
fund our continuing losses, you could lose all or part of your investment.

We will need substantial additional capital in the future to sufficiently fund our operations.

We  have  consumed  substantial  amounts  of  capital  to  date,  and  our  operating  expenditures  will  increase  over  the  next  several 
years  if  we  expand  our  research  and  development  activities.  We  have  funded  all  of  our  operations  and  capital  expenditures  with 
proceeds from private and public sales of our equity securities, strategic alliances with Amgen, Astellas and others, long term debt, 
equipment  financings,  interest  on  investments,  government  grants  and  other  grants.  We  believe  that  our  existing  cash  and  cash 
equivalents,  short-term  investments  and  interest  earned  on  investments  should  be  sufficient  to  meet  our  projected  operating 
requirements for at least the next 12 months. We have based this estimate on assumptions that may prove to be wrong, and we could 
utilize  our  available  capital  resources  sooner  than  we  currently  expect.  Because  of  the  numerous  risks  and  uncertainties  associated 
with  the  development  of  our  drug  candidates  and  other  research  and  development  activities,  including  risks  and  uncertainties  that 
could impact the rate of progress of our development activities, we are unable to estimate with certainty the amounts of capital outlays 
and operating expenditures associated with these activities.

For  the  foreseeable  future,  our  operations  will  require  significant  additional  funding,  in  large  part  due  to  our  research  and 
development  expenses  and  the  absence  of  any  revenues  from  product  sales.  For  example,  we  will  require  significant  additional 
funding to enable us to conduct further development of our product candidates. Until we can generate a sufficient amount of product 
revenue, we expect to raise future capital through strategic alliance and licensing arrangements, public or private equity offerings and 
debt  financings.  We  do  not  currently  have  any  commitments  for  future  funding  other  than  reimbursements,  milestone  and  royalty 
payments that we may receive under our collaboration agreements with Amgen and Astellas. We may not receive any further funds 
under those agreements. Our ability to raise funds may be adversely impacted by current economic conditions. As a result of these and 
other factors, we do not know whether additional financing will be available when needed, or that, if available, such financing would 
be on terms favorable to our stockholders or us.

To the extent that we raise additional funds through strategic alliances or licensing and other arrangements with third parties, we 
will likely have to relinquish valuable rights to our technologies, research programs or drug candidates, or grant licenses on terms that 
may not be favorable to us. To the extent that we raise additional funds by issuing equity securities, our stockholders will experience 
additional dilution and our share price may decline. To the extent that we raise additional funds through debt financing, the financing 
may  involve  covenants  that  restrict  our  business  activities.  In  addition,  funding  from  any  of  these  sources,  if  needed,  may  not  be 
available to us on favorable terms, or at all, or in accordance with our planned timelines.

If  we  cannot  raise  the  funds  we  need  to  operate  our  business,  we  will  need  to  delay  or  discontinue  certain  research  and 

development activities, and our stock price may be negatively affected.

Covenants in our loan and security agreement restrict our business and operations in many ways and if we do not effectively 
manage  our  covenants,  our  financial  conditions  and  results  of  operations  could  be  adversely  affected.  In  addition,  our 
operations may not provide sufficient revenue to meet the condition required in order to access the final loan available under 
the agreement and may also not provide sufficient cash to meet the repayment obligations of our debt incurred under the loan 
and security agreement.

Our loan and security agreement with Oxford Finance LLC and Silicon Valley Bank provides for up to $50.0 million in term 
loans due on October 1, 2022, of which $32.0 million in term loans has been borrowed to date. All of our current and future assets, 
except  for  intellectual  property,  are  secured  for  our  borrowings  under  the  loan  and  security  agreement.  The  loan  and  security 
agreement  requires  that  we  comply  with  certain  covenants  applicable  to  us,  including  among  other  things,  covenants  restricting 
dispositions, changes in business, management, ownership or business locations, mergers or acquisitions, indebtedness, encumbrances, 
distributions, investments, transactions with affiliates and subordinated debt, any of which could restrict our business and operations, 
particularly  our  ability  to  respond  to  changes  in  our  business  or  to  take  specified  actions  to  take  advantage  of  certain  business 

17

opportunities that may be presented to us. Our failure to comply with any of the covenants could result in a default under the loan and 
security agreement, which could permit the lenders to declare all or part of any outstanding borrowings to be immediately due and 
payable, or to refuse to permit additional borrowings under the loan and security agreement. If we are unable to repay those amounts, 
the  lenders  under  the  loan  and  security  agreement  could  proceed  against  the  collateral  granted  to  them  to  secure  that  debt,  which 
would seriously harm our business. In addition, should we be unable to comply with these covenants or if we default on any portion of 
our outstanding borrowings, the lenders can also impose a 5.0% penalty and restrict access to additional borrowings under the loan 
and security agreement. Our ability to draw a second tranche of $8.0 million under the loan and security agreement was subject to our 
ability  to  achieve  certain  conditions  related  to  the  outcome  of  the  VITALITY-ALS  trial,  which  conditions  we  did  not  satisfy.  Our 
ability  to  access  the  remaining  $10.0 million  under  the  loan  and  security  agreement  is  subject  to  our  ability  to  achieve  certain 
conditions related to Phase 2 data for reldesemtiv in SMA, which conditions we may not be able to meet. In addition, although we 
expect to borrow additional funds under the loan and security agreement, before we do so, we must first satisfy ourselves that we will 
have access to future alternate sources of capital, including cash flow from our own operations, equity capital markets or debt capital 
markets in order to repay any principal borrowed, which we may be unable to do, in which case, our liquidity and ability to fund our 
operations may be substantially impaired.

We have never generated, and may never generate, revenues from commercial sales of our drugs and we will not have drugs to 
market for at least several years, if ever.

We currently have no drugs for sale and we cannot guarantee that we will ever develop or obtain approval to market any drugs. 
To  receive  marketing  approval  for  any  drug  candidate,  we  must  demonstrate  that  the  drug  candidate  satisfies  rigorous  standards of 
safety and efficacy to the FDA in the United States and other regulatory authorities abroad. We and our partners will need to conduct 
significant additional research and preclinical and clinical testing before we or our partners can file applications with the FDA or other 
regulatory authorities for approval of any of our drug candidates. In addition, to compete effectively, our drugs must be easy to use, 
cost-effective and economical to manufacture on a commercial scale, compared to other therapies available for the treatment of the 
same  conditions.  We  may  not  achieve  any  of  these  objectives.  Currently,  our  only  drug  candidates  in  clinical  development  are 
omecamtiv mecarbil for the potential treatment of heart failure and reldesemtiv for the potential treatment of SMA, COPD, limited 
mobility, ALS and potentially other neuromuscular and non-neuromuscular indications associated with muscle weakness. We cannot 
be certain that the clinical development of these or any future drug candidates will be successful, that they will receive the regulatory 
approvals required to commercialize them, that they will ultimately be accepted by prescribers or reimbursed by insurers or that any of 
our other research programs will yield a drug candidate suitable for clinical testing or commercialization. Our commercial revenues, if 
any, will be derived from sales of drugs that we do not expect to be commercially marketed for at least several years, if at all. The 
development of any one or all of these drug candidates may be discontinued at any stage of our clinical trials programs and we may 
not generate revenue from any of these drug candidates.

Clinical  trials  may  fail  to  demonstrate  the  desired  safety  and  efficacy  of  our  drug  candidates,  which  could  prevent  or 
significantly delay completion of clinical development and regulatory approval.

Prior to receiving approval to commercialize any of our drug candidates, we or our partners must adequately demonstrate to the 
satisfaction  of  FDA  and  foreign  regulatory  authorities  that  the  drug  candidate  is  sufficiently  safe  and  effective  with  substantial 
evidence from well-controlled clinical trials. We or our partners will need to demonstrate efficacy in clinical trials for the treatment of 
specific  indications  and  monitor  safety  throughout  the  clinical  development  process  and  following  approval.  None  of  our  drug 
candidates have yet met the safety and efficacy standards required for regulatory approval for commercialization and they may never 
do  so.  In  addition,  for  each  of  our  preclinical  compounds,  we  or  our  partners  must  adequately  demonstrate  satisfactory  chemistry, 
formulation,  quality,  stability  and  toxicity  in  order  to  submit  an  investigational  new  drug  application  (“IND”)  to  the  FDA,  or  an 
equivalent application in foreign jurisdictions, that would allow us to advance that compound into clinical trials. Furthermore, we or 
our partners may need to submit separate INDs (or foreign equivalent) to different divisions within the FDA (or foreign regulatory 
authorities) in order to pursue clinical trials in different therapeutic areas. Each new IND (or foreign equivalent) must be reviewed by 
the  new  division  before  the  clinical  trial  under  its  jurisdiction  can  proceed,  entailing  all  the  risks  of  delay  inherent  to  regulatory 
review. If our or our partners’ current or future preclinical studies or clinical trials are unsuccessful, our business will be significantly 
harmed and our stock price could be negatively affected.

All of our drug candidates are prone to the risks of failure inherent in drug development. Preclinical studies may not yield results 
that would adequately support the filing of an IND (or a foreign equivalent) with respect to our potential drug candidates. Even if the 
results  of  preclinical  studies  for  a  drug  candidate  are  sufficient  to  support  such  a  filing,  the  results  of  preclinical  studies  do  not 
necessarily predict the results of clinical trials. As an example, because the physiology of animal species used in preclinical studies 
may vary substantially from other animal species and from humans, it may be difficult to assess with certainty whether a finding from 
a  study  in  a  particular  animal  species  will  result  in  similar  findings  in  other  animal  species  or  in  humans.  For  any  of  our  drug 
candidates, the results from Phase 1 clinical trials in healthy volunteers and clinical results from Phase 1 and 2 trials in patients are not 
necessarily indicative of the results of later and larger clinical trials that are necessary to establish whether the drug candidate is safe 

18

and effective for the applicable indication. Likewise, interim results from a clinical trial may not be indicative of the final results from 
that trial, and results from early Phase 2 clinical trials may not be indicative of the results from later clinical trials. For example, early 
Phase  2  clinical  trials  of  tirasemtiv  in  patients  with  ALS  showed  encouraging  dose-related  trends  in  measurements  of  the  ALS 
Functional Rating Scale in its revised form (ALSFRS-R), a clinically validated instrument designed to measure disease progression 
and changes in functional status, for patients receiving tirasemtiv compared to those receiving placebo. However, BENEFIT-ALS, a 
Phase 2b clinical trial of tirasemtiv in patients with ALS, did not achieve its primary efficacy endpoint, the mean change from baseline 
in the ALSFRS-R for patients receiving tirasemtiv compared to those receiving placebo, and in November 2017, we announced that 
VITALITY-ALS,  a  Phase  3  clinical  trial  of  tirasemtiv  in  patients  with  ALS,  did  not  achieve  its  primary  endpoint  or  secondary 
endpoints. Following the results of VITALITY-ALS, we suspended development of tirasemtiv.

In  addition,  while  the  clinical  trials  of  our  drug  candidates  are  designed  based  on  the  available  relevant  information,  such 
information may not accurately predict what actually occurs during the course of the trial itself, which may have consequences for the 
conduct of an ongoing clinical trial or for the eventual results of that trial. For example, the number of patients planned to be enrolled 
in a placebo-controlled clinical trial is determined in part by estimates relating to expected treatment effect and variability about the 
primary endpoint. These estimates are based upon earlier nonclinical and clinical studies of the drug candidate itself and clinical trials 
of  other  drugs  thought  to  have  similar  effects  in  a  similar  patient  population.  If  information  gained  during  the  conduct  of  the  trial 
shows these estimates to be inaccurate, we may elect to adjust the enrollment accordingly, which may cause delays in completing the 
trial, additional expense or a statistical penalty to apply to the evaluation of the trial results.

Furthermore, in view of the uncertainties inherent in drug development, such clinical trials may not be designed with focus on 
indications,  patient  populations,  dosing  regimens,  endpoints,  safety,  efficacy  or  pharmacokinetic  parameters  or  other  variables  that 
will provide the necessary safety or efficacy data to support regulatory approval to commercialize the resulting drugs. For example, 
we believe that effects on respiratory function, including SVC, may be appropriate as a clinical endpoint for reldesemtiv; however, 
regulatory  authorities  may  not  accept  these  effects  as  a  clinical  endpoint  to  support  registration  of  reldesemtiv  for  the  treatment  of 
ALS. Clinical trials of our drug candidates are designed based on guidance or advice from regulatory agencies, which is subject to 
change during the development of the drug candidate at any time. Such a change in a regulatory agency’s guidance or advice may 
cause that agency to deem results from trials to be insufficient to support approval of the drug candidate and require further clinical 
trials of that drug candidate to be conducted. In addition, individual patient responses to the dose administered of a drug may vary in a 
manner that is difficult to predict. Also, the methods we select to assess particular safety, efficacy or pharmacokinetic parameters may 
not yield the same statistical precision in estimating our drug candidates’ effects as may other methodologies. Even if we believe the 
data collected from clinical trials of our drug candidates are promising, these data may not be sufficient to support approval by the 
FDA or foreign regulatory authorities. Non-clinical and clinical data can be interpreted in different ways. Accordingly, the FDA or 
foreign regulatory authorities could interpret these data in different ways from us or our partners, which could delay, limit or prevent 
regulatory approval.

Administering  any  of  our  drug  candidates  or  potential  drug  candidates  may  produce  undesirable  side  effects,  also  known  as 
adverse  events.  Toxicities  and  adverse  events  observed  in  preclinical  studies  for  some  compounds  in  a  particular  research  and 
development  program  may  also  occur  in  preclinical  studies  or  clinical  trials  of  other  compounds  from  the  same  program.  Potential 
toxicity  issues  may  arise  from  the  effects  of  the  active  pharmaceutical  ingredient  itself  or  from  impurities  or  degradants  that  are 
present in the active pharmaceutical ingredient or could form over time in the formulated drug candidate or the active pharmaceutical 
ingredient. These toxicities or adverse events could delay or prevent the filing of an IND (or a foreign equivalent) with respect to our 
drug candidates or potential drug candidates or cause us, our partners or the FDA or foreign regulatory authorities to modify, suspend 
or terminate clinical trials with respect to any drug candidate at any time during the development program. Further, the administration 
of two or more drugs contemporaneously can lead to interactions between them, and our drug candidates may interact with other drugs 
that trial subjects are taking. If the adverse events are severe or frequent enough to outweigh the potential efficacy of a drug candidate, 
the FDA or other regulatory authorities could deny approval of that drug candidate for any or all targeted indications. Even if one or 
more of our drug candidates were approved for sale as drugs, the occurrence of even a limited number of toxicities or adverse events 
when  used  in  large  populations  may  cause  the  FDA  or  foreign  regulatory  authorities  to  impose  restrictions  on,  or  stop,  the  further 
marketing  of  those  drugs.  Indications  of  potential  adverse  events  or  toxicities  which  do  not  seem  significant  during  the  course  of 
clinical trials may later turn out to actually constitute serious adverse events or toxicities when a drug is used in large populations or 
for extended periods of time.

We have observed certain adverse events in the clinical trials conducted with our drug candidates. For example, in clinical trials 
of omecamtiv mecarbil, adverse events of chest discomfort, palpitations, dizziness and feeling hot, increases in heart rate, declines in 
blood  pressure,  electrocardiographic  changes  consistent  with  acute  myocardial  ischemia  and  transient  rises  in  the  MB  fraction  of 
creatine  kinase  and  cardiac  troponins  I  and  T,  which  are  indicative  of  myocardial  infarction  were  observed  during  treatment  with 
omecamtiv mecarbil.

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In  addition,  clinical  trials  of  reldesemtiv  and  omecamtiv  mecarbil  enroll  patients  who  typically  suffer  from  serious  diseases 
which put them at increased risk of death. These patients may die while receiving our drug candidates. In such circumstances, it may 
not be possible to exclude with certainty a causal relationship to our drug candidate, even though the responsible clinical investigator 
may view such an event as not study drug-related.

Any failure or significant delay in completing preclinical studies or clinical trials for our drug candidates, or in receiving and 
maintaining  regulatory  approval  for  the  sale  of  any  resulting  drugs,  may  significantly  harm  our  business  and  negatively  affect  our 
stock price.

The  failure  of  a  number  of  Phase  3  clinical  trials  evaluating  other  compounds  as  potential  treatments  for  patients  with  ALS 
may suggest an increased risk that our clinical development program of reldesemtiv in patients with ALS will also fail.

In  recent  years,  a  number  of  Phase  3  clinical  trials  of  potential  treatments  for  ALS  have  failed  to  demonstrate  the  requisite 
efficacy for approval or for their continued development. These include our trial of tirasemtiv known as VITALITY-ALS, Biogen’s 
trial of dexpramipexole, known as EMPOWER, the National Institute of Neurological Disorders and Stroke’s trial of ceftriaxone, and 
Trophos  SA’s  trial  of  olesoxime.  Reldesemtiv,  like  these  compounds,  may  fail  in  clinical  development  if  it  does  not  show  a 
statistically significant level of clinical efficacy or if the adverse event profile is too great compared to it benefits. Further, even if we 
believe  the  data  collected  from  Astellas’  planned  clinical  development  program  of  reldesemtiv  are  promising  and  should  support 
approval, the FDA or other regulatory authorities may not deem these data to be sufficient to support approval.

Clinical trials are expensive, time-consuming and subject to delay.

Clinical  trials  are  subject  to  rigorous  regulatory  requirements  and  are  very  expensive,  difficult  and  time-consuming  to  design 
and implement. The length of time and number of trial sites and patients required for clinical trials vary substantially based on the 
type, complexity, novelty, intended use of the drug candidate and safety concerns. We estimate that the clinical trials of our current 
drug candidates will each continue for several more years. However, the clinical trials for all or any of our drug candidates may take 
significantly  longer  to  complete.  The  commencement  and  completion  of  our  or  our  partners’  clinical  trials  could  be  delayed  or 
prevented by many factors, including, but not limited to:

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delays  in  obtaining,  or  inability  to  obtain,  regulatory  or  other  approvals  to  commence  and  conduct  clinical  trials  in  the 
manner  we  or  our  partners  deem  necessary  for  the  appropriate  and  timely  development  of  our  drug  candidates  and 
commercialization of any resulting drugs;

delays  in  identifying  and  reaching  agreement,  or  inability  to  identify  and  reach  agreement,  on  acceptable  terms,  with 
prospective clinical trial sites and other entities involved in the conduct of our or our partners’ clinical trials;

delays  or  additional  costs  in  developing,  or  inability  to  develop,  appropriate  formulations  of  our  drug  candidates  for 
clinical trial use;

slower than expected rates of patient recruitment and enrollment;

for those drug candidates that are the subject of a strategic alliance, delays in reaching agreement with our partner as to 
appropriate development strategies;

a regulatory authority may require changes to a protocol for a clinical trial that then may require approval from regulatory 
agencies in other jurisdictions where the trial is being conducted;

an  institutional  review  board  (“IRB”)  or  its  foreign  equivalent  may  require  changes  to  a  protocol  that  then  require 
approval  from  regulatory  agencies  and  other  IRBs  and  their  foreign  equivalents,  or  regulatory  authorities  may  require 
changes to a protocol that then require approval from the IRBs or their foreign equivalents;

for  clinical  trials  conducted  in  foreign  countries,  the  time  and  resources  required  to  identify,  interpret  and  comply  with 
foreign regulatory requirements or changes in those requirements, and political instability or natural disasters occurring in 
those countries;

lack of effectiveness of our drug candidates during clinical trials;

unforeseen safety issues;

inadequate supply, or delays in the manufacture or supply, of clinical trial materials;

uncertain dosing issues;

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failure by us, our partners, or clinical research organizations, investigators or site personnel engaged by us or our partners 
to  comply  with  good  clinical  practices  and  other  applicable  laws  and  regulations,  including  those  concerning  informed 
consent;

inability or unwillingness of investigators or their staffs to follow clinical protocols;

failure by our clinical research organizations, clinical manufacturing organizations and other third parties supporting our 
or our partners’ clinical trials to fulfill their obligations;

inability to monitor patients adequately during or after treatment;

introduction of new therapies or changes in standards of practice or regulatory guidance that render our drug candidates or 
their clinical trial endpoints obsolete; and

results from non-clinical studies that may adversely impact the timing or further development of our drug candidates.

We do not know whether planned clinical trials will begin on time, or whether planned or currently ongoing clinical trials will 
need  to  be  restructured  or  will  be  completed  on  schedule,  if  at  all.  Significant  delays  in  clinical  trials  will  impede  our  ability  to 
commercialize our drug candidates and generate revenue and could significantly increase our development costs.

If  we  encounter  difficulties  enrolling  patients  in  our  clinical  trials,  our  clinical  development  activities  could  be  delayed  or 
otherwise adversely affected.

The timely completion of clinical trials in accordance with their protocols depends, among other things, on our ability to enroll a 
sufficient  number  of  patients  who  remain  in  the  study  until  its  conclusion.  We  may  experience  difficulties  in  patient  enrollment  in 
clinical trials for a variety of reasons. The enrollment of patients depends on many factors, including:

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the patient eligibility criteria defined in the protocol;

the size of the patient population required for analysis of the trial’s primary endpoints;

the proximity of patients to study sites;

the design of the trial;

the ability to recruit clinical trial investigators with the appropriate competencies and experience;

clinicians’  and  patients’  perceptions  as  to  the  potential  advantages  of  the  product  candidate  being  studied  in  relation  to 
other  available  therapies  or  clinical  trials,  including  any  new  drugs  that  may  be  approved  for  the  indications  we  are 
investigating or clinical trial results;

the ability to obtain and maintain patient consents; and

the risk that patients enrolled in clinical trials will drop out of the trials before completion.

In addition, our and our partners’ clinical trials will compete with other clinical trials for product candidates that are in the same 
therapeutic  areas  as  our  and  our  partners’  product  candidates,  and  this  competition  will  reduce  the  number  and  types  of  patients 
available to us, because some patients who might have opted to enroll in our or our partners’ trials may instead opt to enroll in a trial 
being conducted by one of our competitors. Since the number of qualified clinical investigators is limited, we expect to conduct some 
of our or our partners’ clinical trials at the same clinical trial sites that some of our competitors use, which will reduce the number of 
patients who are available for our clinical trials in such clinical trial site. 

Delays in patient enrollment may result in increased costs or may affect the timing or outcome of the planned clinical trials, 

which could prevent completion of these trials and adversely affect our and our partners’ ability to advance the development of 
product candidates.

We depend on Amgen for the conduct and funding of the development and commercialization of omecamtiv mecarbil.

Under  our  strategic  alliance,  Amgen  holds  an  exclusive  worldwide  license  to  our  drug  candidate  omecamtiv  mecarbil.  As  a 
result, Amgen is responsible for the development and obtaining and maintaining regulatory approval of omecamtiv mecarbil for the 
potential treatment of heart failure worldwide.

While we announced in December 2016 that Amgen started GALACTIC-HF, a Phase 3 clinical trial of omecamtiv mecarbil, we 
do not control the development activities being conducted or that may be conducted in the future by Amgen, including, but not limited 
to, the timing of initiation, termination or completion of clinical trials, the analysis of data arising out of those clinical trials or the 

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timing  of  release  of  data  concerning  those  clinical  trials,  which  may  impact  our  ability  to  report  on  Amgen’s  results.  Amgen  may 
conduct these activities more slowly or in a different manner than we would if we controlled the development of omecamtiv mecarbil. 
Amgen  is  responsible  for  submitting  future  applications  with  the  FDA  and  other  regulatory  authorities  for  approval  of  omecamtiv 
mecarbil  and  will  be  the  owner  of  marketing  approvals  issued  by  the  FDA  or  other  regulatory  authorities  for  omecamtiv  mecarbil, 
subject to Servier’s exclusive rights for the commercialization of omecamtiv mecarbil in Europe, as well as the CIS, including Russia. 
If the FDA or other regulatory authorities approve omecamtiv mecarbil, Amgen will also be responsible for the marketing and sale of 
the resulting drug, subject to our right to co-promote omecamtiv mecarbil in North America in connection with the exercise of our 
option to co-fund Phase 3 development costs of omecamtiv mecarbil under the collaboration and subject to Servier’s exclusive rights 
for  the  commercialization  of  omecamtiv  mecarbil  in  Europe,  as  well  as  the  CIS,  including  Russia.  However,  we  cannot  control 
whether  Amgen  will  devote  sufficient  attention  and  resources  to  the  development  of  omecamtiv  mecarbil  or  will  proceed  in  an 
expeditious manner, even with our exercise of our option and co-funding of the Phase 3 development program of omecamtiv mecarbil. 
Even  if  the  FDA  or  other  regulatory  agencies  approve  omecamtiv  mecarbil,  Amgen  or  Servier  may  elect  not  to  proceed  with  the 
commercialization of the resulting drug in one or more countries.

Disputes  may  arise  between  us  and  Amgen,  which  may  delay  or  cause  the  termination  of  any  clinical  trials  of  omecamtiv 
mecarbil, result in significant litigation or cause Amgen to act in a manner that is not in our best interest. The costs associated with the 
continuing  development  of  omecamtiv  mecarbil  may  cause  Amgen  to  reconsider  the  terms  of  its  investment  and  seek  to  amend  or 
terminate our collaboration agreement or to suspend the development of omecamtiv mecarbil. If development of omecamtiv mecarbil 
does not progress for these or any other reasons, we would not receive further milestone payments or royalties on product sales from 
Amgen with respect to omecamtiv mecarbil. If the results of one or more clinical trials with omecamtiv mecarbil do not meet Amgen’s 
expectations at any time, Amgen may elect to terminate further development of omecamtiv mecarbil or certain of the potential clinical 
trials  for  omecamtiv  mecarbil,  even  if  the  actual  number  of  patients  treated  at  that  time  is  relatively  small.  In  addition,  Amgen 
generally  has  discretion  to  elect  whether  to  pursue  or  abandon  the  development  of  omecamtiv  mecarbil  and  may  terminate  our 
strategic alliance for any reason upon six months prior notice. With our consent, Amgen granted Servier an option to commercialize 
omecamtiv mecarbil in Europe and the CIS, including Russia, which Servier decided to exercise. In August 2016, we entered into a 
letter agreement with Amgen and Servier, which provides that if Amgen’s rights to omecamtiv mecarbil are terminated with respect to 
the territory subject to Servier’s sublicense, the sublicensed rights previously granted by Amgen to Servier with respect to omecamtiv 
mecarbil,  will  remain  in  effect  and  become  a  direct  license  or  sublicense  of  such  rights  by  us  to  Servier,  on  substantially  the  same 
terms  as  those  in  the  Option,  License  and  Collaboration  Agreement  between  Amgen  and  Servier.  If  Amgen  abandons  omecamtiv 
mecarbil,  it  would  result  in  a  delay  in  or  could  prevent  us  from  commercializing  omecamtiv  mecarbil,  and  would  delay  and  could 
prevent us from obtaining revenues for this drug candidate. In addition, we would be required to provide Servier with a direct license 
or sublicense and the rights to commercialize omecamtiv mecarbil in Europe and the CIS, including Russia on terms that were not 
negotiated by us. There can be no assurance that we would be able to negotiate and enter into a definitive agreement with Servier on 
terms favorable or acceptable to us, or at all.

If  Amgen  abandons  development  of  omecamtiv  mecarbil  prior  to  regulatory  approval  or  if  it  elects  not  to  proceed  with 
commercialization  of  the  resulting  drug  following  regulatory  approval,  we  would  have  to  seek  a  new  partner  for  development  or 
commercialization, curtail or abandon that development or commercialization, or undertake and fund the development of omecamtiv 
mecarbil or commercialization of the resulting drug ourselves. If we seek a new partner but are unable to do so on acceptable terms, or 
at all, or do not have sufficient funds to conduct the development or commercialization of omecamtiv mecarbil ourselves, we would 
have to curtail or abandon that development or commercialization, which could harm our business.

We depend on Astellas for the conduct and funding of the development and commercialization of reldesemtiv.

In  December  2014,  we  expanded  our  strategic  alliance  with  Astellas  focused  on  the  research,  development  and 
commercialization  of  skeletal  muscle  activators,  other  than  tirasemtiv  and  certain  related  compounds.  The  primary  objective  of the 
strategic alliance is to advance novel therapies for indications associated with muscle weakness.

Under  this  strategic  alliance,  we  have  granted  Astellas  an  exclusive  license  to  co-develop  and  commercialize  reldesemtiv  for 
potential application in certain neuromuscular and non-neuromuscular indications worldwide. We are conducting a Phase 2 clinical 
trial in patients with SMA and Astellas is conducting a Phase 2 clinical trial of reldesemtiv in patients with COPD as well as a Phase 
1b clinical trial in elderly subjects with limited mobility.

In 2016, we expanded our collaboration with Astellas and granted Astellas an option to enter into a pre-negotiated agreement for 
a  global  collaboration  for  the  development  and  commercialization  of  tirasemtiv,  including  worldwide  commercialization  rights  for 
Astellas  outside  our  commercialization  territory  in  North  America,  Europe  and  other  select  countries.  In  addition,  under  this  2016 
expansion,  we  will  collaborate  with  Astellas  to  develop  reldesemtiv  in  ALS.  Astellas  will  be  primarily  responsible  for  the 
development of reldesemtiv in ALS, and we are responsible for conducting the Phase 2 clinical trial of reldesemtiv in ALS, which we 
commenced in July 2017.

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We  do  not  control  the  development  activities  that  may  be  conducted  by  Astellas,  including,  but  not  limited  to,  the  timing  of 
initiation, termination or completion of clinical trials, the analysis of data arising out of those clinical trials or the timing of release of 
data concerning those clinical trials, which may impact our ability to report on Astellas’ results. Astellas may conduct these activities 
more  slowly  or  in  a  different  manner  than  we  would.  In  general,  Astellas  is  responsible  for  submitting  future  applications  with the 
FDA or other regulatory authorities for approval of reldesemtiv and will be the owner of any marketing approvals issued by the FDA 
or other regulatory authorities for reldesemtiv. If the FDA or other regulatory authorities approve reldesemtiv, Astellas will also be 
responsible for the marketing and sale of the resulting drug, subject to our right to co-promote the drug in the United States, Canada 
and,  for  neuromuscular  indications,  Europe.  However,  we  cannot  control  whether  Astellas  will  devote  sufficient  attention  and 
resources to the development of reldesemtiv or will proceed in an expeditious manner. Even if the FDA or other regulatory agencies 
approve reldesemtiv, Astellas may elect not to proceed with the commercialization of the resulting drug in one or more countries.

If the results of one or more clinical trials with reldesemtiv do not meet Astellas’ expectations at any time, Astellas may elect to 
terminate  further  development  of  reldesemtiv  or  certain  of  the  potential  clinical  trials  for  reldesemtiv,  even  if  the  actual  number  of 
patients treated at that time is relatively small. In addition, Astellas generally has discretion to elect whether to pursue or abandon the 
development of reldesemtiv. Astellas may terminate our strategic alliance in whole or in part for any reason upon six months prior 
notice  at  any  time  following  expiration  of  the  strategic  alliance’s  research  term,  which  will  expire  December 31,  2019.  If  Astellas 
abandons reldesemtiv, it would result in a delay in or could prevent us from further developing or commercializing reldesemtiv, and 
would delay and could prevent us from obtaining revenues for this drug candidate. Disputes may arise between us and Astellas, which 
may delay or cause the termination of any reldesemtiv clinical trials, result in significant litigation or cause Astellas to act in a manner 
that is not in our best interest. If development of reldesemtiv does not progress for these or any other reasons, we would not receive 
further milestone payments or royalties on product sales from Astellas with respect to reldesemtiv. If Astellas abandons development 
of  reldesemtiv  prior  to  regulatory  approval  or  if  it  elects  not  to  proceed  with  commercialization  of  the  resulting  drug  following 
regulatory approval, we would have to seek a new partner for development or commercialization, curtail or abandon that development 
or commercialization, or undertake and fund the development of reldesemtiv or commercialization of the resulting drug ourselves. If 
we  seek  a  new  partner  but  are  unable  to  do  so  on  acceptable  terms,  or  at  all,  or  do  not  have  sufficient  funds  to  conduct  the 
development  or  commercialization  of  reldesemtiv  ourselves,  we  would  have  to  curtail  or  abandon  that  development  or 
commercialization, which could harm our business.

If we do not enter into strategic alliances for our unpartnered drug candidates or research and development programs or fail to 
successfully maintain our current or future strategic alliances, we may have to reduce, delay or discontinue our advancement of 
our drug candidates and programs or expand our research and development capabilities and increase our expenditures.

Drug  development  is  complicated  and  expensive.  We  currently  have  limited  financial  and  operational  resources  to  carry  out 
drug development. Our strategy for developing, manufacturing and commercializing our drug candidates currently requires us to enter 
into  and  successfully  maintain  strategic  alliances  with  pharmaceutical  companies  or  other  industry  participants  to  advance  our 
programs and reduce our expenditures on each program. Accordingly, the success of our development activities depends in large part 
on our current and future strategic partners’ performance, over which we have little or no control.

Our ability to commercialize drugs that we develop with our partners and that generate royalties from product sales depends on 
our partners’ abilities to assist us in establishing the safety and efficacy of our drug candidates, obtaining and maintaining regulatory 
approvals  and  achieving  market  acceptance  of  the  drugs  once  commercialized.  Our  partners  may  elect  to  delay  or  terminate 
development of one or more drug candidates, independently develop drugs that could compete with ours or fail to commit sufficient 
resources to the marketing and distribution of drugs developed through their strategic alliances with us. Our partners may not proceed 
with the development and commercialization of our drug candidates with the same degree of urgency as we would because of other 
priorities  they  face.  In  addition,  new  business  combinations  or  changes  in  a  partner’s  business  strategy  may  adversely  affect  its 
willingness or ability to carry out its obligations under a strategic alliance.

If  we  are  not  able  to  successfully  maintain  our  existing  strategic  alliances  or  establish  and  successfully  maintain  additional 
strategic alliances, we will have to limit the size or scope of, or delay or discontinue, one or more of our drug development programs 
or research programs, or undertake and fund these programs ourselves. Alternatively, if we elect to continue to conduct any of these 
drug development programs or research programs on our own, we will need to expand our capability to conduct clinical development 
by  bringing  additional  skills,  technical  expertise  and  resources  into  our  organization.  This  would  require  significant  additional 
funding, which may not be available to us on acceptable terms, or at all.

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To  the  extent  we  elect  to  fund  the  development  of  a  drug  candidate,  such  as  reldesemtiv,  or  omecamtiv  mecarbil,  or  the 
commercialization of a drug at our expense, we will need substantial additional funding.

The  discovery,  development  and  commercialization  of  new  drugs  is  costly.  As  a  result,  to  the  extent  we  elect  to  fund  the 
development  of  a  drug  candidate,  such  as  reldesemtiv  or  omecamtiv  mecarbil,  or  the  commercialization  of  a  drug,  we  will  need  to 
raise additional capital to:

•

•

•

•

•

•

•

fund clinical trials and seek regulatory approvals;

expand our development capabilities;

engage third party manufacturers for such drug candidate or drug;

build or access commercialization capabilities;

implement additional internal systems and infrastructure;

maintain, defend and expand the scope of our intellectual property; and

hire and support additional management and scientific personnel.

Our future funding requirements will depend on many factors, including, but not limited to:

•

•

•

•

•

•

•

the rate of progress and costs of our or our partners’ clinical trials and other research and development activities;

the costs and timing of seeking and obtaining regulatory approvals;

the costs associated with establishing manufacturing and commercialization capabilities;

the costs of filing, prosecuting, defending and enforcing any patent claims and other intellectual property rights;

the costs of acquiring or investing in businesses, products and technologies;

the effect of competing technological and market developments; and

the status of, payment and other terms, and timing of any strategic alliance, licensing or other arrangements that we have 
entered into or may establish.

Until  we  can  generate  a  sufficient  amount  of  product  revenue  to  finance  our  cash  requirements,  which  we  may  never  do,  we 
expect to continue to finance our future cash needs primarily through strategic alliances, public or private equity offerings and debt 
financings. We cannot be certain that additional funding will be available on acceptable terms, or at all. If we are not able to secure 
additional funding when needed, we may have to delay, reduce the scope of or eliminate one or more of our clinical trials or research 
and development programs or future commercialization initiatives.

We  depend  on  contract  research  organizations  (“CROs”)  to  conduct  our  clinical  trials  and  have  limited  control  over  their 
performance. If these CROs do not successfully carry out their contractual duties or meet expected deadlines, or if we lose any 
of our CROs, we may not be able to obtain regulatory approval for or commercialize our product candidates on a timely basis, if 
at all.

We  have  used  and  intend  to  continue  to  use  a  limited  number  of  CROs  within  and  outside  of  the  United  States  to  conduct 
clinical trials of our drug candidates, such as reldesemtiv and omecamtiv mecarbil, and related activities. We do not have control over 
many  aspects  of  our  CROs’  activities,  and  cannot  fully  control  the  amount,  timing  or  quality  of  resources  that  they  devote  to  our 
programs. CROs may not assign as high a priority to our programs or pursue them as diligently as we would if we were undertaking 
these  programs  ourselves.  The  activities  conducted  by  our  CROs  therefore  may  not  be  completed  on  schedule  or  in  a  satisfactory 
manner. CROs may also give higher priority to relationships with our competitors and potential competitors than to their relationships 
with us. Outside of the United States, we are particularly dependent on our CROs’ expertise in communicating with clinical trial sites 
and regulatory authorities and ensuring that our clinical trials and related activities and regulatory filings comply with applicable laws.

Our CROs’ failure to carry out development activities on our behalf as agreed and in accordance with our and the FDA’s or 
other regulatory agencies’ requirements and applicable U.S. and foreign laws, or our failure to properly coordinate and manage these 
activities, could increase the cost of our operations and delay or prevent the development, approval and commercialization of our drug 
candidates. For example, in June 2013, we learned from our data management vendor for BENEFIT-ALS that a programming error in 
the  electronic  data  capture  system  controlling  study  drug  assignment  caused  58  patients  initially  randomized  to  and  treated  with 
tirasemtiv  to  receive  placebo  instead  at  a  certain  trial  visit  and  for  the  remainder  of  the  trial.  In  order  to  maintain  the  originally 
intended statistical power of the trial, we amended the protocol to permit enrollment of approximately 680 patients, or 180 patients in 
addition to the 500 patients allowed under the existing protocol. This protocol amendment resulted in additional costs and delays in 

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conducting  BENEFIT-ALS.  Further,  for  the  quarter  ended  September 30,  2016,  we  determined  that  there  was  an  error  in  the 
accounting  for  the  recognition  of  clinical  research  and  development  expenses  related  to  the  information  received  from  one  of  our 
CROs, which resulted in a restatement of our clinical research and development expenses, related clinical accrual accounts and related 
financial disclosures as of and for the three and nine month periods ended September 30, 2016. In addition, if a CRO fails to perform 
as  agreed,  our  ability  to  collect  damages  may  be  contractually  limited.  If  we  fail  to  effectively  manage  the  CROs  carrying  out the 
development of our drug candidates or if our CROs fail to perform as agreed, the commercialization of our drug candidates will be 
delayed  or  prevented.  In  many  cases,  our  CROs  have  the  right  to  terminate  their  agreements  with  us  in  the  event  of  an  uncured 
material breach. Identifying, qualifying and managing performance of third-party service providers can be difficult, time consuming 
and cause delays in our development programs. In addition, there is a natural transition period when a new CRO commences work and 
the new CRO may not provide the same type or level of services as the original provider. If any of our relationships with our third-
party CROs terminate, we may not be able to enter into arrangements with alternative CROs or to do so timely or on commercially 
reasonable terms.

We have no manufacturing capacity and depend on our strategic partners and contract manufacturers to produce our clinical 
trial  materials,  including  our  drug  candidates,  and  anticipate  continued  reliance  on  contract  manufacturers  for  the 
development and commercialization of our potential drugs.

We  do  not  currently  operate  manufacturing  facilities  for  clinical  or  commercial  production  of  our  drug  candidates.  We  have 
limited experience in drug formulation and manufacturing, and we lack the resources and the capabilities to manufacture any of our 
drug  candidates  on  a  clinical  or  commercial  scale.  Amgen  has  assumed  responsibility  to  conduct  these  activities  for  the  ongoing 
development  of  omecamtiv  mecarbil  worldwide.  Following  our  conduct  of  the  early  development  of  reldesemtiv,  including  the 
ongoing  Phase  2  clinical  trial  in  patients  with  SMA  and  ALS,  Astellas  will  assume  primary  responsibility  to  conduct  the 
manufacturing  for  the  ongoing  development  of  reldesemtiv  worldwide.  We  expect  to  rely  on  contract  manufacturers  to  supply  all 
future drug candidates for which we conduct development, as well as other materials required to conduct our clinical trials. If any of 
our existing or future contract manufacturers fail to perform satisfactorily, it could delay development or regulatory approval of our 
drug  candidates  or  commercialization  of  our  drugs,  producing  additional  losses  and  depriving  us  of  potential  product  revenues.  In 
addition, if a contract manufacturer fails to perform as agreed, our ability to collect damages may be contractually limited.

Our  drug  candidates  require  precise  high-quality  manufacturing.  The  failure  to  achieve  and  maintain  high  manufacturing 
standards, including failure to detect or control anticipated or unanticipated manufacturing errors or the frequent occurrence of such 
errors, could result in patient injury or death, discontinuance or delay of ongoing or planned clinical trials, delays or failures in product 
testing or delivery, cost overruns, product recalls or withdrawals and other problems that could seriously hurt our business. Contract 
drug  manufacturers  often  encounter  difficulties  involving  production  yields,  quality  control  and  quality  assurance  and  shortages  of 
qualified  personnel.  These  manufacturers  are  subject  to  stringent  regulatory  requirements,  including  the  FDA’s  current  good 
manufacturing  practices  regulations  and  similar  foreign  laws  and  standards.  Each  contract  manufacturer  must  pass  a  pre-approval 
inspection before we can obtain marketing approval for any of our drug candidates and following approval will be subject to ongoing 
periodic  unannounced  inspections  by  the  FDA,  the  U.S.  Drug  Enforcement  Agency  and  other  regulatory  agencies,  to  ensure  strict 
compliance with current good manufacturing practices and other applicable government regulations and corresponding foreign laws 
and  standards.  We  seek  to  ensure  that  our  contract  manufacturers  comply  fully  with  all  applicable  regulations,  laws  and  standards. 
However, we do not have control over our contract manufacturers’ compliance with these regulations, laws and standards. If one of 
our contract manufacturers fails to pass its pre-approval inspection or maintain ongoing compliance at any time, the production of our 
drug candidates could be interrupted, resulting in delays or discontinuance of our clinical trials, additional costs and potentially lost 
revenues.  In  addition,  failure  of  any  third  party  manufacturers  or  us  to  comply  with  applicable  regulations,  including  pre-  or  post-
approval inspections and the current good manufacturing practice requirements of the FDA or other comparable regulatory agencies, 
could result in sanctions being imposed on us. These sanctions could include fines, injunctions, civil penalties, failure of regulatory 
authorities  to  grant  marketing  approval  of  our  products,  delay,  suspension  or  withdrawal  of  approvals,  license  revocation,  product 
seizures  or  recalls,  operational  restrictions  and  criminal  prosecutions,  any  of  which  could  significantly  and  adversely  affect  our 
business.

In  addition,  our  existing  and  future  contract  manufacturers  may  not  perform  as  agreed  or  may  not  remain  in  the  contract 
manufacturing business for the time required to successfully produce, store and distribute our drug candidates. If a natural disaster, 
business  failure,  strike  or  other  difficulty  occurs,  we  may  be  unable  to  replace  these  contract  manufacturers  in  a  timely  or  cost-
effective manner and the production of our drug candidates would be interrupted, resulting in delays and additional costs.

Switching  manufacturers  or  manufacturing  sites  would  be  difficult  and  time-consuming  because  the  number  of  potential 
manufacturers is limited. In addition, before a drug from any replacement manufacturer or manufacturing site can be commercialized, 
the FDA and, in some cases, foreign regulatory agencies, must approve that site. These approvals would require regulatory testing and 
compliance  inspections.  A  new  manufacturer  or  manufacturing  site  also  would  have  to  be  educated  in,  or  develop  substantially 
equivalent processes for, production of our drugs and drug candidates. It may be difficult or impossible to transfer certain elements of 
a manufacturing process to a new manufacturer or for us to find a replacement manufacturer on acceptable terms quickly, or at all, 
either of which would delay or prevent our ability to develop drug candidates and commercialize any resulting drugs.

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We may not be able to successfully manufacture our drug candidates in sufficient quality and quantity, which would delay or 
prevent us from developing our drug candidates and commercializing resulting approved drugs, if any.

To date, our drug candidates have been manufactured in quantities adequate for preclinical studies and early through late-stage 
clinical trials. In order to conduct large scale clinical trials for a drug candidate and for commercialization of the resulting drug if that 
drug candidate is approved for sale, we will need to manufacture some drug candidates in larger quantities. We may not be able to 
successfully repeat or increase the manufacturing capacity for any of our drug candidates, whether in collaboration with third-party 
manufacturers  or  on  our  own,  in  a  timely  or  cost-effective  manner  or  at  all.  If  a  contract  manufacturer  makes  improvements  in  the 
manufacturing  process  for  our  drug  candidates,  we  may  not  own,  or  may  have  to  share,  the  intellectual  property  rights  to  those 
improvements. Significant changes or scale-up of manufacturing may require additional validation studies, which are costly and which 
regulatory  authorities  must  review  and  approve.  In  addition,  quality  issues  may  arise  during  those  changes  or  scale-up  activities 
because of the inherent properties of a drug candidate itself or of a drug candidate in combination with other components added during 
the manufacturing and packaging process, or during shipping and storage of the finished product or active pharmaceutical ingredients. 
If we are unable to successfully manufacture of any of our drug candidates in sufficient quality and quantity, the development of that 
drug candidate and regulatory approval or commercial launch for any resulting drugs may be delayed or there may be a shortage in 
supply,  which  could  significantly  harm  our  business.  In  addition,  data  demonstrating  the  stability  of  both  drug  substance  and  drug 
product,  using  the  commercial  manufacturing  process  and  at  commercial  scale,  are  required  for  marketing  applications.  Failure  to 
produce  drug  substance  and  drug  products  in  a  timely  manner  and  obtain  stability  data  could  result  in  delay  of  submission  of 
marketing applications.

The mechanisms of action of our drug candidates are unproven, and we do not know whether we will be able to develop any 
drug of commercial value.

We have discovered and are currently developing drug candidates that have what we believe are novel mechanisms of action 
directed against cytoskeletal targets, and intend to continue to do so. Because no currently approved drugs appear to operate via the 
same biochemical mechanisms as our compounds, we cannot be certain that our drug candidates will result in commercially viable 
drugs  that  safely  and  effectively  treat  the  indications  for  which  we  intend  to  develop  them.  The  results  we  have  seen  for  our 
compounds in preclinical models may not translate into similar results in humans, and results of early clinical trials in humans may not 
be predictive of the results of larger clinical trials that may later be conducted with our drug candidates. Even if we are successful in 
developing and receiving regulatory approval for a drug candidate for the treatment of a particular disease, we cannot be certain that it 
will be accepted by prescribers or be reimbursed by insurers or that we will also be able to develop and receive regulatory approval for 
that  or  other  drug  candidates  for  the  treatment  of  other  diseases.  If  we  or  our  partners  are  unable  to  successfully  develop  and 
commercialize our drug candidates, our business will be materially harmed.

Our success depends substantially upon our ability to obtain and maintain intellectual property protection relating to our drug 
candidates, compounds and research technologies.

We  own,  or  hold  exclusive  licenses  to,  a  number  of  U.S.  and  foreign  patents  and  patent  applications  directed  to  our  drug 
candidates, compounds and research technologies. Our success depends on our ability to obtain patent protection both in the United 
States  and  in  other  countries  for  our  drug  candidates,  their  methods  of  manufacture  and  use,  and  our  technologies.  Our  ability  to 
protect our drug candidates, compounds and technologies from unauthorized or infringing use by third parties depends substantially on 
our  ability  to  obtain  and  enforce  our  patents.  If  our  issued  patents  and  patent  applications,  if  granted,  do  not  adequately  describe, 
enable or otherwise provide coverage of our technologies and drug candidates, including reldesemtiv and omecamtiv mecarbil, we or 
our licensees would not be able to exclude others from developing or commercializing these drug candidates. Furthermore, the degree 
of future protection of our proprietary rights is uncertain because legal means may not adequately protect our rights or permit us to 
gain or keep our competitive advantage.

Due  to  evolving  legal  standards  relating  to  the  patentability,  validity  and  enforceability  of  patents  covering  pharmaceutical 
inventions and the claim scope of these patents, our ability to enforce our existing patents and to obtain and enforce patents that may 
issue  from  any  pending  or  future  patent  applications  is  uncertain  and  involves  complex  legal,  scientific  and  factual  questions.  The 
standards  which  the  U.S.  Patent  and  Trademark  Office  and  its  foreign  counterparts  use  to  grant  patents  are  not  always  applied 
predictably or uniformly and are subject to change. To date, no consistent policy has emerged regarding the breadth of claims allowed 
in biotechnology and pharmaceutical patents. Thus, we cannot be sure that any patents will issue from any pending or future patent 
applications owned by or licensed to us. Even if patents do issue, we cannot be sure that the claims of these patents will be held valid 
or  enforceable  by  a  court  of  law,  will  provide  us  with  any  significant  protection  against  competitive  products,  or  will  afford  us  a 
commercial advantage over competitive products. In particular:

•

we  or  our  licensors  might  not  have  been  the  first  to  make  the  inventions  covered  by  each  of  our  pending  patent 
applications and issued patents;

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•

•

•

•

•

•

we  or  our  licensors  might  not  have  been  the  first  to  file  patent  applications  for  the  inventions  covered  by  our  pending 
patent applications and issued patents;

others  may  independently  develop  similar  or  alternative  technologies  or  duplicate  any  of  our  technologies  without 
infringing our intellectual property rights;

some or all of our or our licensors’ pending patent applications may not result in issued patents or the claims that issue 
may be narrow in scope and not provide us with competitive advantages;

our  and  our  licensors’  issued  patents  may  not  provide  a  basis  for  commercially  viable  drugs  or  therapies  or  may  be 
challenged and invalidated by third parties;

our  or  our  licensors’  patent  applications  or  patents  may  be  subject  to  interference,  opposition  or  similar  administrative 
proceedings that may result in a reduction in their scope or their loss altogether;

we may not develop additional proprietary technologies or drug candidates that are patentable; or

the patents of others may prevent us or our partners from discovering, developing or commercializing our drug candidates.

Patent protection is afforded on a country-by-country basis. Some foreign jurisdictions do not protect intellectual property rights 
to  the  same  extent  as  in  the  United  States.  Many  companies  have  encountered  significant  difficulties  in  protecting  and  defending 
intellectual property rights in foreign jurisdictions. Some of our development efforts are performed in countries outside of the United 
States through third party contractors. We may not be able to effectively monitor and assess intellectual property developed by these 
contractors.  We  therefore  may  not  be  able  to  effectively  protect  this  intellectual  property  and  could  lose  potentially  valuable 
intellectual  property  rights.  In  addition,  the  legal  protection  afforded  to  inventors  and  owners  of  intellectual  property  in  countries 
outside  of  the  United  States  may  not  be  as  protective  of  intellectual  property  rights  as  in  the  United  States.  Therefore,  we  may  be 
unable to acquire and protect intellectual property developed by these contractors to the same extent as if these development activities 
were  being  conducted  in  the  United  States.  If  we  encounter  difficulties  in  protecting  our  intellectual  property  rights  in  foreign 
jurisdictions, our business prospects could be substantially harmed.

We rely on intellectual property assignment agreements with our corporate partners, employees, consultants, scientific advisors 
and other collaborators to grant us ownership of new intellectual property that is developed. These agreements may not result in the 
effective assignment to us of that intellectual property. As a result, our ownership of key intellectual property could be compromised.

Changes in either the patent laws or their interpretation in the United States or other countries may diminish the value of our 
intellectual property or our ability to obtain patents. For example, the America Invents Act of 2011 may affect the scope, strength and 
enforceability of our patent rights in the United States or the nature of proceedings which may be brought by us related to our patent 
rights in the United States.

If  one  or  more  products  resulting  from  our  drug  candidates  is  approved  for  sale  by  the  FDA  and  we  do  not  have  adequate 
intellectual property protection for those products, competitors could duplicate them for approval and sale in the United States without 
repeating  the  extensive  testing  required  of  us  or  our  partners  to  obtain  FDA  approval.  Regardless  of  any  patent  protection,  under 
current law, an application for a generic version of a new chemical entity cannot be approved until at least five years after the FDA 
has approved the original product. When that period expires, or if that period is altered, the FDA could approve a generic version of 
our product regardless of our patent protection. An applicant for a generic version of our product may only be required to conduct a 
relatively  inexpensive  study  to  show  that  its  product  is  bioequivalent  to  our  product,  and  may  not  have  to  repeat  the  lengthy  and 
expensive  clinical  trials  that  we  or  our  partners  conducted  to  demonstrate  that  the  product  is  safe  and  effective.  In  the  absence  of 
adequate patent protection for our products in other countries, competitors may similarly be able to obtain regulatory approval in those 
countries of generic versions of our products.

We  also  rely  on  trade  secrets  to  protect  our  technology,  particularly  where  we  believe  patent  protection  is  not  appropriate  or 
obtainable.  However,  trade  secrets  are  often  difficult  to  protect,  especially  outside  of  the  United  States.  While  we  endeavor  to  use 
reasonable efforts to protect our trade secrets, our or our partners’ employees, consultants, contractors or scientific and other advisors 
may unintentionally or willfully disclose our information to competitors. In addition, confidentiality agreements, if any, executed by 
those individuals may not be enforceable or provide meaningful protection for our trade secrets or other proprietary information in the 
event  of  unauthorized  use  or  disclosure.  Pursuing  a  claim  that  a  third  party  had  illegally  obtained  and  was  using  our  trade  secrets 
would be expensive and time-consuming, and the outcome would be unpredictable. Even if we are able to maintain our trade secrets 
as confidential, if our competitors independently develop information equivalent or similar to our trade secrets, our business could be 
harmed.

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If we are not able to defend the patent or trade secret protection position of our technologies and drug candidates, then we will 
not be able to exclude competitors from developing or marketing competing drugs, and we may not generate enough revenue from 
product sales to justify the cost of development of our drugs or to achieve or maintain profitability.

If we are sued for infringing third party intellectual property rights, it will be costly and time-consuming, and an unfavorable 
outcome could have a significant adverse effect on our business.

Our ability to commercialize drugs depends on our ability to use, manufacture and sell those drugs without infringing the patents 
or other proprietary rights of third parties. Numerous U.S. and foreign issued patents and pending patent applications owned by third 
parties  exist  in  the  therapeutic  areas  in  which  we  are  developing  drug  candidates  and  seeking  new  potential  drug  candidates.  In 
addition,  because  patent  applications  can  take  several  years  to  issue,  there  may  be  currently  pending  applications,  unknown  to  us, 
which  could  later  result  in  issued  patents  that  our  activities  with  our  drug  candidates  could  infringe.  There  may  also  be  existing 
patents, unknown to us, that our activities with our drug candidates could infringe.

Other  future  products  of  ours  may  be  impacted  by  patents  of  companies  engaged  in  competitive  programs  with  significantly 

greater resources. Further development of these products could be impacted by these patents and result in significant legal fees.

If a third party claims that our actions infringe its patents or other proprietary rights, we could face a number of issues that could 

seriously harm our competitive position, including, but not limited to:

•

•

•

•

infringement and other intellectual property claims that, even if meritless, can be costly and time-consuming to litigate, 
delay the regulatory approval process and divert management’s attention from our core business operations;

substantial damages for past infringement which we may have to pay if a court determines that our drugs or technologies 
infringe a third party’s patent or other proprietary rights;

a  court  prohibiting  us  from  selling  or  licensing  our  drugs  or  technologies  unless  the  holder  licenses  the  patent  or  other 
proprietary rights to us, which it is not required to do; and

if a license is available from a holder, we may have to pay substantial royalties or grant cross-licenses to our patents or 
other proprietary rights.

If any of these events occur, it could significantly harm our business and negatively affect our stock price.

We may undertake infringement or other legal proceedings against third parties, causing us to spend substantial resources on 
litigation and exposing our own intellectual property portfolio to challenge.

Third  parties  may  infringe  our  patents.  To  prevent  infringement  or  unauthorized  use,  we  may  need  to  file  infringement  suits, 
which  are  expensive  and  time-consuming.  In  an  infringement  proceeding,  a  court  may  decide  that  one  or  more  of  our  patents  is 
invalid, unenforceable, or both. In this case, third parties may be able to use our technology without paying licensing fees or royalties. 
Even  if  the  validity  of  our  patents  is  upheld,  a  court  may  refuse  to  stop  the  other  party  from  using  the  technology  at  issue  on  the 
ground  that  the  other  party’s  activities  are  not  covered  by  our  patents.  Policing  unauthorized  use  of  our  intellectual  property  is 
difficult, and we may not be able to prevent misappropriation of our proprietary rights, particularly in countries where the laws may 
not protect such rights as fully as in the United States. In addition, third parties may affirmatively challenge our rights to, or the scope 
or validity of, our patent rights.

We may become involved in disputes with our strategic partners over intellectual property ownership, and publications by our 
research collaborators and clinical investigators could impair our ability to obtain patent protection or protect our proprietary 
information, either of which would have a significant impact on our business.

Inventions  discovered  under  our  current  or  future  strategic  alliance  agreements  may  become  jointly  owned  by  our  strategic 
partners and us in some cases, and the exclusive property of one of us in other cases. Under some circumstances, it may be difficult to 
determine who owns a particular invention or whether it is jointly owned, and disputes could arise regarding ownership or use of those 
inventions. These disputes could be costly and time-consuming, and an unfavorable outcome could have a significant adverse effect 
on our business if we were not able to protect or license rights to these inventions. In addition, our research collaborators and clinical 
investigators generally have contractual rights to publish data arising from their work. Publications by our research collaborators and 
clinical investigators relating to our research and development programs, either with or without our consent, could benefit our current 
or  potential  competitors  and  may  impair  our  ability  to  obtain  patent  protection  or  protect  our  proprietary  information,  which  could 
significantly harm our business.

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

Many  of  our  employees  were  previously  employed  at  universities  or  other  biotechnology  or  pharmaceutical  companies, 
including our competitors or potential competitors. Although no claims against us are currently pending, we may be subject to claims 
that these employees or we have inadvertently or otherwise used or disclosed trade secrets or other proprietary information of their 
former  employers.  Litigation  may  be  necessary  to  defend  against  these  claims.  If  we  fail  in  defending  these  claims,  in  addition  to 
paying monetary damages, we may lose valuable intellectual property rights or personnel. A loss of key research personnel or their 
work  product  could  hamper  or  prevent  our  ability  to  develop  and  commercialize  certain  potential  drugs,  which  could  significantly 
harm our business. Even if we are successful in defending against these claims, litigation could result in substantial costs and distract 
management.

Our competitors may develop drugs that are less expensive, safer or more effective than ours, which may diminish or eliminate 
the commercial success of any drugs that we may commercialize.

We compete with companies that have developed drugs or are developing drug candidates for cardiovascular diseases, diseases 
and  conditions  associated  with  muscle  weakness  or  wasting  and  other  diseases  for  which  our  drug  candidates  may  be  useful 
treatments. For example, if reldesemtiv is approved for marketing by the FDA or other regulatory authorities for the treatment of ALS, 
it may then compete with other potential new therapies for ALS that are currently being developed by companies including, but not 
limited to, Neuraltus Pharmaceuticals, Inc., Ionis Pharmaceuticals, Inc. (in collaboration with Biogen Inc.), AB Science, Mitsubishi 
Tanabe Pharma Corporation and Treeway, Genentech, Inc., and BrainStorm Cell Therapeutics.  In addition, in May 2017, the FDA 
approved Mitsubishi Tanabe Pharma America, Inc.’s RADICAVATM (edaravone), a free radical scavenger, as an intravenous infusion 
treatment for ALS, which was the first FDA approved drug for the treatment of ALS since riluzole in 1995. If reldesemtiv is approved 
by the FDA or other regulatory authorities for the treatment of SMA, potential competitors include, but are not limited to, Roche (in 
collaboration with PTC Therapeutics and Trophos SA), AveXis, Inc., and Ionis Pharmaceuticals, Inc. (in collaboration with Biogen 
Inc.).  If  reldesemtiv  is  approved  by  the  FDA  for  the  potential  treatment  of  non-neuromuscular  indications  associated  with  muscle 
weakness,  potential  competitors  include,  but  are  not  limited  to,  Regeneron  Pharmaceuticals,  Inc.  (in  collaboration  with  Sanofi),  Eli 
Lilly and Company, Acceleron Pharma, Stealth Biotherapeutics, and Novartis (in collaboration with Morphosys AG). In addition, in 
December 2016, the FDA approved SPINRAZA® (nusinersen), a survival motor neuron-2 (SMN2)-directed antisense oligonucleotide 
indicated for the treatment of SMA in pediatric and adult patients. SPINRAZA is the first FDA approved drug for the treatment of 
SMA. Biogen Inc. licensed the global rights to develop, manufacture and commercialize SPINRAZA from Ionis Pharmaceuticals, Inc.

If omecamtiv mecarbil is approved for marketing by the FDA or other regulatory authorities for the treatment of heart failure, it 
would  compete  against  other  drugs  used  for  the  treatment  of  acute  and  chronic  heart  failure.  These  include  generic  drugs,  such  as 
milrinone,  dobutamine  or  digoxin  and  branded  drugs  such  as  Natrecor®  (nesiritide),  Corlanor®  (ivabradine),  and  Entresto® 
(sacubitril/valsartan).  Omecamtiv  mecarbil  could  also  potentially  compete  against  other  novel  drug  candidates  and  therapies  in 
development,  such  as  those  being  developed  by,  but  not  limited  to,  Novartis;  Bayer;  Stealth  Biotherapeutics;  and  MyoKardia.  In 
addition, there are a number of medical devices both marketed and in development for the potential treatment of heart failure.

Our competitors may:

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•

develop drug candidates and market drugs that are less expensive or more effective than our future drugs;

commercialize competing drugs before we or our partners can launch any drugs developed from our drug candidates;

hold or obtain proprietary rights that could prevent us from commercializing our products;

initiate or withstand substantial price competition more successfully than we can;

more successfully recruit skilled scientific workers and management from the limited pool of available talent;

more effectively negotiate third-party licenses and strategic alliances;

take advantage of acquisition or other opportunities more readily than we can;

develop drug candidates and market drugs that increase the levels of safety or efficacy that our drug candidates will need 
to show in order to obtain regulatory approval; or

introduce therapies or market drugs that render the market opportunity for our potential drugs obsolete.

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We will compete for market share against large pharmaceutical and biotechnology companies and smaller companies that are 
collaborating with larger pharmaceutical companies, new companies, academic institutions, government agencies and other public and 
private  research  organizations.  Many  of  these  competitors,  either  alone  or  together  with  their  partners,  may  develop  new  drug 
candidates that will compete with ours. Many of these competitors have larger research and development programs or substantially 
greater financial resources than we do. Our competitors may also have significantly greater experience in:

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developing drug candidates;

undertaking preclinical testing and clinical trials;

building relationships with key customers and opinion-leading physicians;

obtaining and maintaining FDA and other regulatory approvals of drug candidates;

formulating and manufacturing drugs; and

launching, marketing and selling drugs.

If  our  competitors  market  drugs  that  are  less  expensive,  safer  or  more  efficacious  than  our  potential  drugs,  or  that  reach  the 
market sooner than our potential drugs, we may not achieve commercial success. In addition, the life sciences industry is characterized 
by rapid technological change. If we fail to stay at the forefront of technological change, we may be unable to compete effectively. 
Our competitors may render our technologies obsolete by improving existing technological approaches or developing new or different 
approaches,  potentially  eliminating  the  advantages  in  our  drug  discovery  process  that  we  believe  we  derive  from  our  research 
approach and proprietary technologies.

We have been granted orphan designations in the U.S. for reldesemtiv; however, there can be no guarantee that we will receive 
orphan approval for reldesemtiv, nor that we will be able to prevent third parties from developing and commercializing products 
that are competitive to reldesemtiv.

We have been granted orphan drug designation in the U.S. by the FDA for reldesemtiv for the potential treatment of SMA. In 
the U.S., upon approval from the FDA of an NDA, products granted orphan drug approval are generally provided with seven years of 
marketing exclusivity in the U.S., meaning the FDA will generally not approve applications for other product candidates for the same 
orphan  indication  that  contain  the  same  active  ingredient.  Even  if  we  are  the  first  to  obtain  approval  of  an  orphan  product  and  are 
granted exclusivity in the U.S., there are limited circumstances under which a later competitor product may be approved for the same 
indication during the seven-year period of marketing exclusivity, such as if the later product is shown to be clinically superior to our 
product or due to an inability to assure a sufficient quantity of the orphan drug.

Orphan  medicinal  product  status  in  Europe  Union  can  provide  up  to  10  years  of  marketing  exclusivity,  meaning  that  another 
application for marketing authorization of a later similar medicinal product for the same therapeutic indication will generally not be 
approved  in  the  European  Union.  Although  we  may  have  drug  candidates  that  may  obtain  orphan  drug  exclusivity  in  Europe,  the 
orphan approval and associated exclusivity period may be modified for several reasons, including a significant change to the orphan 
medicinal  product  designations  or  approval  criteria  after-market  authorization  of  the  orphan  product  (e.g.,  product  profitability 
exceeds the criteria for orphan drug designation), problems with the production or supply of the orphan drug or a competitor drug, 
although similar, is safer, more effective or otherwise clinically superior than the initial orphan drug.

We  are  not  guaranteed  to  maintain  orphan  status  for  reldesemtiv  or  to  receive  orphan  status  for  reldesemtiv  for  any  other 
indication or for any of our other drug candidates for any indication. If our drug candidates that are granted orphan status were to lose 
their status as orphan drugs or the marketing exclusivity provided for them in the U.S. or the European Union, our business and results 
of  operations  could  be  materially  adversely  affected.  While  orphan  status  for  any  of  our  products,  if  granted  or  maintained,  would 
provide market exclusivity in the U.S. and the European Union for the time periods specified above, we would not be able to exclude 
other  companies  from  manufacturing  and/or  selling  products  using  the  same  active  ingredient  for  the  same  indication  beyond  the 
exclusivity period applicable to our product on the basis of orphan drug status. Moreover, we cannot guarantee that another company 
will not receive approval before we do of an orphan drug application in the U.S. or the European Union for a product candidate that 
has the same active ingredient or is a similar medicinal product for the same indication as any of our drug candidates for which we 
plan  to  file  for  orphan  designation  and  status.  If  that  were  to  happen,  our  orphan  drug  applications  for  our  drug  candidate  for  that 
indication may not be approved until the competing company’s period of exclusivity has expired in the U.S. or the European Union, as 
applicable.  Further,  application  of  the  orphan  drug  regulations  in  the  U.S.  and  Europe  is  uncertain,  and  we  cannot  predict  how the 
respective regulatory bodies will interpret and apply the regulations to our or our competitors’ products.

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Our failure to attract and retain skilled personnel could impair our drug development and commercialization activities.

Our business depends on the performance of our senior management and key scientific and technical personnel. The loss of the 
services  of  any  member  of  our  senior  management  or  key  scientific  or  technical  staff  may  significantly  delay  or  prevent  the 
achievement  of  drug  development  and  other  business  objectives  by  diverting  management’s  attention  to  transition  matters  and 
identifying suitable replacements. We also rely on consultants and advisors to assist us in formulating our research and development 
strategy. All of our consultants and advisors are either self-employed or employed by other organizations, and they may have conflicts 
of  interest  or  other  commitments,  such  as  consulting  or  advisory  contracts  with  other  organizations,  that  may  affect  their  ability  to 
contribute to us. In addition, if and as our business grows, we will need to recruit additional executive management and scientific and 
technical personnel. There is intense competition for skilled executives and employees with relevant scientific and technical expertise, 
and this competition is likely to continue. Our inability to attract and retain sufficient scientific, technical and managerial personnel 
could  limit  or  delay  our  product  development  activities,  which  would  adversely  affect  the  development  of  our  drug  candidates  and 
commercialization of our potential drugs and growth of our business.

Any future workforce and expense reductions may have an adverse impact on our internal programs and our ability to hire and 
retain skilled personnel.

Our  future  success  will  depend  in  large  part  upon  our  ability  to  attract  and  retain  highly  skilled  personnel.  In  light  of  our 
continued need for funding and cost control, we may be required to implement future workforce and expense reductions, which could 
further limit our research and development activities. For example, in October 2011, we reduced our workforce by approximately 18% 
in order to reduce expenses and to focus resources primarily on our later-stage development programs for tirasemtiv and omecamtiv 
mecarbil and certain other research and development programs also directed to muscle biology. These headcount reductions and the 
cost control measures we have implemented may negatively affect our productivity and limit our research and development activities. 
We  may  have  difficulty  retaining  and  attracting  such  personnel  as  a  result  of  a  perceived  risk  of  future  workforce  reductions.  In 
addition, the implementation of any additional workforce or expense reduction programs may divert the efforts of our management 
team and other key employees, which could adversely affect our business.

We may expand our development and clinical research capabilities and, as a result, we may encounter difficulties in managing 
our growth, which could disrupt our operations.

We  may  have  growth  in  our  expenditures,  the  number  of  our  employees  and  the  scope  of  our  operations,  in  particular  with 
respect to those drug candidates that we elect to develop or commercialize independently or together with a partner. To manage our 
anticipated future growth, we must continue to implement and improve our managerial, operational and financial systems, expand our 
facilities  and  continue  to  recruit  and  train  additional  qualified  personnel.  Due  to  our  limited  resources,  we  may  not  be  able  to 
effectively manage the expansion of our operations or recruit and train additional qualified personnel. The physical expansion of our 
operations may lead to significant costs and may divert our management and business development resources. Any inability to manage 
growth could delay the execution of our business plans or disrupt our operations.

We  currently  have  no  sales  or  marketing  capabilities  and,  if  we  are  unable  to  enter  into  or  maintain  strategic  alliances  with 
marketing partners or to develop our own sales and marketing capabilities, we may not be successful in commercializing our 
potential drugs.

We  currently  have  no  sales,  marketing  or  distribution  capabilities.  We  plan  to  commercialize  drugs  that  can  be  effectively 
marketed and sold in concentrated markets that do not require a large sales force to be competitive. To achieve this goal, we will need 
to  establish  our  own  specialized  sales  force  and  marketing  organization  with  technical  expertise  and  supporting  distribution 
capabilities. Developing such an organization is expensive and time-consuming and could delay a product launch. In addition, we may 
not be able to develop this capacity efficiently, cost-effectively or at all, which could make us unable to commercialize our drugs. If 
we  determine  not  to  market  our  drugs  on  our  own,  we  will  depend  on  strategic  alliances  with  third  parties,  such  as  Amgen  and 
Astellas, which have established distribution systems and direct sales forces to commercialize them. If we are unable to enter into such 
arrangements  on  acceptable  terms,  we  may  not  be  able  to  successfully  commercialize  these  drugs.  To  the  extent  that  we  are  not 
successful in commercializing any drugs ourselves or through a strategic alliance, our product revenues and business will suffer and 
our stock price would decrease.

Our internal computer systems, or those of our CROs, CMOs, supply chain partners, collaboration partners or other contractors 
or  consultants,  may  fail  or  suffer  security  breaches,  which  could  result  in  a  material  disruption  of  our  drug  development 
programs.

Despite the implementation of security measures, our internal computer systems and those of our CROs, CMOs, supply chain 
partners, collaboration partners and other contractors and consultants are vulnerable to damage from computer viruses, unauthorized 
access,  natural  disasters,  terrorism,  war  and  telecommunication  and  electrical  failures.  While  we  have  not  experienced  any  such 

31

system failure, accident or security breach to date, if such an event were to occur and cause interruptions in our operations, it could 
result  in  a  material  disruption  of  our  drug  development  programs.  For  example,  the  loss  of  clinical  study  data  from  completed  or 
ongoing  clinical  studies  for  any  of  our  drug  candidates  could  result  in  delays  in  our  regulatory  approval  efforts  and  significantly 
increase our costs to recover or reproduce the data. To the extent that any disruption or security breach were to result in a loss of or 
damage to our data or applications, or inappropriate disclosure of confidential or proprietary information, we could incur liability and 
the further development of our product candidates could be delayed.

We are obligated to develop and maintain proper and effective internal control over financial reporting. In the future, we may 
not complete our execution of our internal control over financial reporting in a timely manner, or these internal controls may 
not  be  determined  to  be  effective,  which  may  result  in  additional  material  misstatements  in  our  consolidated  financial 
statements and may adversely affect investor confidence in our company and, as a result, the value of our common stock.

We are required, pursuant to Section 404 of the Sarbanes-Oxley Act, to furnish a report by management on, among other things, 

the effectiveness of our internal control over financial reporting.

Complying with Section 404 requires a rigorous compliance program as well as adequate time and resources. We may not be 
able to complete our internal control evaluation, testing and any required remediation in a timely fashion. Additionally, if we identify 
one or more material weaknesses in our internal control over financial reporting, we will not be able to assert that our internal controls 
are  effective.  For  example,  our  management  concluded  that  our  internal  controls  over  financial  reporting  were  not  effective  as  of 
September 30,  2016,  because  a  material  weakness  existed  in  our  internal  control  over  financial  reporting  related  to  research  and 
development  expenses  associated  with  the  review  of  clinical  trial  expenses  incurred  under  our  clinical  research  organization  trial 
agreements, including in part, our review of information received from third party service providers that is used in the operation of this 
control. Even though we remediated this material weakness as of December 31, 2016, if other material weaknesses are identified in 
the future or we are not able to comply with the requirements of Section 404 in a timely manner, our reported financial results could 
be  materially  misstated,  we  would  receive  an  adverse  opinion  regarding  our  internal  controls  over  financial  reporting  from  our 
independent registered public accounting firm, and we could be subject to investigations or sanctions by regulatory authorities, which 
would require additional financial and management resources, and the value of our common stock could decline. In addition, because 
we  concluded  that  our  internal  control  over  financial  reporting  were  not  effective  as  of  September 30,  2016,  and  to  the  extent  we 
identify  future  weaknesses  or  deficiencies,  there  could  be  material  misstatements  in  our  consolidated  financial  statements  and  we 
could  fail  to  meet  our  financial  reporting  obligations.  As  a  result,  our  ability  to  obtain  additional  financing,  or  obtain  additional 
financing  on  favorable  terms,  could  be  materially  and  adversely  affected  which,  in  turn,  could  materially  and  adversely  affect  our 
business, our financial condition and the value of our common stock. If we are unable to assert that our internal control over financial 
reporting is effective in the future, or if our independent registered public accounting firm is unable to express an opinion or expresses 
an adverse opinion on the effectiveness of our internal controls in the future, investor confidence in the accuracy and completeness of 
our financial reports could be further eroded, which would have a material adverse effect on the price of our common stock.

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

Our  business  is  increasingly  dependent  on  complex  and  interdependent  information  technology  systems,  including  internet-
based systems, databases and programs, to support our business processes as well as internal and external communications. As use of 
information technology systems has increased, deliberate attacks and attempts to gain unauthorized access to computer systems and 
networks  have  increased  in  frequency  and  sophistication.  Our  information  technology,  systems  and  networks  are  potentially 
vulnerable  to  breakdown,  malicious  intrusion  and  computer  viruses  which  may  result  in  the  impairment  of  production  and  key 
business processes or loss of data or information. We are also potentially vulnerable to data security breaches—whether by employees 
or others—which may expose sensitive data to unauthorized persons. We have in the past and may in the future be subject to security 
breaches. For example, in February 2018, we discovered that our e-mail server suffered unauthorized intrusions in which proprietary 
business  information  was  accessed.  Although  we  do  not  believe  that  we  have  experienced  any  material  losses  related  to  security 
breaches,  including  recent  cybersecurity  incidents,  there  can  be  no  assurance  that  we  will  not  suffer  such  losses  in  the 
future.  Breaches and other inappropriate access can be difficult to detect and any delay in identifying them could increase their harm. 
While we have implemented security measures to protect our data security and information technology systems, such measures may 
not prevent such events. Any such breaches of security and inappropriate access could disrupt our operations, harm our reputation or 
otherwise have a material adverse effect on our business, financial condition and results of operations.

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Our reported financial results may be adversely affected by changes in accounting principles generally accepted in the U.S.

We prepare our financial statements in conformity with accounting principles generally accepted in the U.S. These accounting 
principles  are  subject  to  interpretation  by  the  Financial  Accounting  Standards  Board  (“FASB”)  and  the  SEC.  A  change  in  these 
policies or interpretations could have a significant effect on our reported financial results, may retroactively affect previously reported 
results,  could  cause  unexpected  financial  reporting  fluctuations,  and  may  require  us  to  make  costly  changes  to  our  operational 
processes and accounting systems. 

Our  revenue  to  date  has  been  primarily  derived  from  our  research  and  license  agreements,  which  can  result  in  significant 
fluctuation  in  our  revenue  from  period  to  period,  and  our  past  revenue  is  therefore  not  necessarily  indicative  of  our  future 
revenue.

Our  revenue  is  primarily  derived  from  our  research  and  license  agreements,  from  which  we  receive  upfront  fees,  contract 
research payments, milestone and other contingent payments based on clinical progress, regulatory progress or net sales achievements 
and  royalties.  Significant  variations  in  the  timing  of  receipt  of  cash  payments  and  our  recognition  of  revenue  can  result  from 
significant  payments  based  on  the  execution  of  new  research  and  license  agreements,  the  timing  of  clinical  outcomes,  regulatory 
approval, commercial launch or the achievement of certain annual sales thresholds. The amount of our revenue derived from research 
and  license  agreements  in  any  given  period  will  depend  on  a  number  of  unpredictable  factors,  including  our  ability  to  find  and 
maintain suitable collaboration partners, the timing of the negotiation and conclusion of collaboration agreements with such partners, 
whether  and  when  we  or  our  collaboration  partners  achieve  clinical,  regulatory  and  sales  milestones,  the  timing  of  regulatory 
approvals in one or more major markets, reimbursement levels by private and government payers, and the market introduction of new 
drugs or generic versions of the approved drug, as well as other factors. The application of ASC 606, Revenue from Contracts with 
Customers,  which  applies  beginning  in  the  first  quarter  of  2018,  may  have  a  material  impact  on  revenue  recognition  under  our 
research and license agreements. Our past revenue generated from these agreements is not necessarily indicative of our future revenue. 
If  any  of  our  existing  or  future  collaboration  partners  fails  to  develop,  obtain  regulatory  approval  for,  manufacture  or  ultimately 
commercialize any product candidate under our collaboration agreement, our business, financial condition, and results of operations 
could be materially and adversely affected. 

Risks Related To Our Industry

The  regulatory  approval  process  is  expensive,  time-consuming  and  uncertain  and  may  prevent  our  partners  or  us  from 
obtaining approvals to commercialize some or all of our drug candidates.

The research, testing, manufacturing, selling and marketing of drugs are subject to extensive regulation by the FDA and other 
regulatory  authorities  in  the  United  States  and  other  countries,  and  regulations  differ  from  country  to  country.  Neither  we  nor  our 
partners are permitted to market our potential drugs in the United States until we receive approval of a new drug application (“NDA”) 
from the FDA. Neither we nor our partners have received NDA or other marketing approval for any of our drug candidates.

Obtaining  NDA  approval  is  a  lengthy,  expensive  and  uncertain  process.  In  addition,  failure  to  comply  with  FDA  and  other 
applicable foreign and U.S. regulatory requirements may subject us to administrative or judicially imposed sanctions. These include 
warning  letters,  civil  and  criminal  penalties,  injunctions,  product  seizure  or  detention,  product  recalls,  total  or  partial  suspension  of 
production, and refusal to approve pending NDAs or supplements to approved NDAs.

Regulatory approval of an NDA or NDA supplement is never guaranteed, and the approval process typically takes several years 
and is extremely expensive. The FDA and foreign regulatory agencies also have substantial discretion in the drug approval process, 
and the guidance and advice issued by such agencies is subject to change at any time. Despite the time and efforts exerted, failure can 
occur  at  any  stage,  and  we  may  encounter  problems  that  cause  us  to  abandon  clinical  trials  or  to  repeat  or  perform  additional 
preclinical testing and clinical trials. The number and focus of preclinical studies and clinical trials that will be required for approval 
by the FDA and foreign regulatory agencies varies depending on the drug candidate, the disease or condition that the drug candidate is 
designed to address, and the regulations applicable to any particular drug candidate. In addition, the FDA may require that a proposed 
Risk  Evaluation  and  Mitigation  Strategy  (“REMS”)  be  submitted  as  part  of  an  NDA  if  the  FDA  determines  that  it  is  necessary  to 
ensure that the benefits of the drug outweigh its risks. The FDA and foreign regulatory agencies can delay, limit or deny approval of a 
drug candidate for many reasons, including, but not limited to:

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they might determine that a drug candidate is not safe or effective;

they might not find the data from nonclinical testing and clinical trials sufficient and could request that additional trials be 
performed;

they might not approve our, our partner’s or the contract manufacturer’s processes or facilities; or

they might change their approval policies or adopt new regulations.

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Even if we receive regulatory approval to manufacture and sell a drug in a particular regulatory jurisdiction, other jurisdictions’ 
regulatory authorities may not approve that drug for manufacture and sale. If we or our partners fail to receive and maintain regulatory 
approval for the sale of any drugs resulting from our drug candidates, it would significantly harm our business and negatively affect 
our stock price.

If we or our partners receive regulatory approval for our drug candidates, we or they will be subject to ongoing obligations to 
and continued regulatory review by the FDA and foreign regulatory agencies, and may be subject to additional post-marketing 
obligations, all of which may result in significant expense and limit commercialization of our potential drugs.

Any regulatory approvals that we or our partners receive for our drug candidates may be subject to limitations on the indicated 
uses for which the drug may be marketed or require potentially costly post-marketing follow-up studies or compliance with a REMS. 
In  addition,  if  the  FDA  or  foreign  regulatory  agencies  approves  any  of  our  drug  candidates,  the  labeling,  packaging,  adverse  event 
reporting, storage, advertising, promotion and record-keeping for the drug will be subject to extensive regulatory requirements. The 
subsequent discovery of previously unknown problems with the drug, including adverse events of unanticipated severity or frequency, 
or  the  discovery  that  adverse  events  or  toxicities  observed  in  preclinical  research  or  clinical  trials  that  were  believed  to  be  minor 
actually constitute much more serious problems, may result in restrictions on the marketing of the drug or withdrawal of the drug from 
the market.

The FDA and foreign regulatory agencies may change their policies and additional government regulations may be enacted that 
could  prevent  or  delay  regulatory  approval  of  our  drug  candidates.  We  cannot  predict  the  likelihood,  nature  or  extent  of  adverse 
government regulation that may arise from future legislation or administrative action, either in the United States or abroad. If we are 
not able to maintain regulatory compliance, we might not be permitted to market our drugs and our business would suffer.

If physicians and patients do not accept our drugs, we may be unable to generate significant revenue, if any.

Even  if  our  drug  candidates  obtain  regulatory  approval,  the  resulting  drugs,  if  any,  may  not  gain  market  acceptance  among 
physicians, healthcare payors, patients and the medical community. Even if the clinical safety and efficacy of drugs developed from 
our  drug  candidates  are  established  for  purposes  of  approval,  physicians  may  elect  not  to  recommend  these  drugs  for  a  variety  of 
reasons including, but not limited to:

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introduction of competitive drugs to the market;

clinical safety and efficacy of alternative drugs or treatments;

cost-effectiveness;

availability of coverage and reimbursement from health maintenance organizations and other third-party payors;

convenience and ease of administration;

prevalence and severity of adverse events;

other potential disadvantages relative to alternative treatment methods; or

insufficient marketing and distribution support.

If  our  drugs  fail  to  achieve  market  acceptance,  we  may  not  be  able  to  generate  significant  revenue  and  our  business  would 

suffer.

Recently  enacted  and  future  legislation,  including  potentially  unfavorable  pricing  regulations  or  other  healthcare  reform 
initiatives,  may  increase  the  difficulty  and  cost  for  us  to  obtain  regulatory  approval  of  and  commercialize  our  product 
candidates and affect the prices we may obtain.

The  regulations  that  govern,  among  other  things,  regulatory  approvals,  coverage,  pricing  and  reimbursement  for  new  drug 
products  vary  widely  from  country  to  country.  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  regulatory 
approval of our product candidates, restrict or regulate post-approval activities and affect our ability to successfully sell any product 
candidates for which we obtain regulatory approval. In particular, in March 2010, the Patient Protection and Affordable Care Act, as 
amended  by  the  Health  Care  and  Education  Reconciliation  Act,  collectively,  the  Affordable  Care  Act,  was  enacted,  which 
substantially changes the way health care is financed by both governmental and private insurers, and significantly impacts the U.S. 
pharmaceutical  industry.   The  Affordable  Care  Act  and  its  implementing  regulations,  among  other  things,  addressed  a  new 
methodology by which rebates owed by manufacturers under the Medicaid Drug Rebate Program are calculated for certain drugs and 
biologics,  including  our  product  candidates,  that  are  inhaled,  infused,  instilled,  implanted  or  injected,  increased  the  minimum 

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Medicaid rebates owed by manufacturers under the Medicaid Drug Rebate Program, extended the Medicaid Drug Rebate Program to 
utilization  of  prescriptions  of  individuals  enrolled  in  Medicaid  managed  care  organizations,  subjected  manufacturers  to  new  annual 
fees  and  taxes  for  certain  branded  prescription  drugs,  provided  incentives  to  programs  that  increase  the  federal  government’s 
comparative effectiveness research and established a new Medicare Part D coverage gap discount program, in which manufacturers 
must agree to offer 50% point-of-sale discounts off negotiated prices of applicable brand drugs to eligible beneficiaries during their 
coverage gap period, as a condition for the manufacturer’s outpatient drugs to be covered under Medicare Part D.

Other legislative changes have been proposed and adopted in the United States since the Affordable Care Act was enacted. In 
August 2011, the Budget Control Act of 2011, among other things, created measures for spending reductions by Congress. A Joint 
Select Committee on Deficit Reduction, tasked with recommending a targeted deficit reduction of at least $1.2 trillion for the years 
2013 through 2021, was unable to reach required goals, thereby triggering the legislation’s automatic reduction to several government 
programs. This includes aggregate reductions of Medicare payments to providers of 2% per fiscal year, which went into effect in April 
2013,  and  will  remain  in  effect  through  2025  unless  additional  Congressional  action  is  taken.  In  January  2013,  President  Obama 
signed  into  law  the  American  Taxpayer  Relief  Act  of  2012,  or  the  ATRA,  which,  among  other  things,  further  reduced  Medicare 
payments to several providers, including hospitals and cancer treatment centers, and increased the statute of limitations period for the 
government to recover overpayments to providers from three to five years. 

There  have  been,  and  likely  will  continue  to  be,  legislative  and  regulatory  proposals  at  the  foreign,  federal  and  state  levels 
directed at broadening the availability of healthcare and containing or lowering the cost of healthcare. We cannot predict the initiatives 
that may be adopted in the future. The continuing efforts of the government, insurance companies, managed care organizations and 
other payors of healthcare services to contain or reduce costs of healthcare and/or impose price controls may adversely affect:

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the demand for our product candidates, if we obtain regulatory approval;

our ability to set a price that we believe is fair for our products;

our ability to generate revenue and achieve or maintain profitability;

the level of taxes that we are required to pay; and

the availability of capital.

Any reduction in reimbursement from Medicare or other government programs may result in a similar reduction in payments 

from private payors, which may adversely affect our future profitability.

Since its enactment, there have been judicial and Congressional challenges to numerous provisions of the Affordable Care Act, 
as well as recent efforts by the Trump administration to repeal or replace certain aspects of the Affordable Care Act.  Since January 
2017, President Trump has signed two Executive Orders designed to delay the implementation of certain provisions of the Affordable 
Care Act or otherwise circumvent some of the requirements for health insurance mandated by the Affordable Care Act. Concurrently, 
Congress has considered legislation that would repeal or repeal and replace all or part of the Affordable Care Act. While Congress has 
not  passed  comprehensive  repeal  legislation,  two  bills  affecting  the  implementation  of  certain  taxes  under  the  Affordable  Care Act 
have been enacted. The Tax Cuts and Jobs Act of 2017 includes a provision repealing, effective January 1, 2019, the tax-based shared 
responsibility payment imposed by the Affordable Care Act on certain individuals who fail to maintain qualifying health coverage for 
all or part of a year that is commonly referred to as the “individual mandate”. Additionally, on January 22, 2018, President Trump 
signed a continuing resolution on appropriations for fiscal year 2018 that delayed the implementation of certain mandated fees under 
the Affordable Care Act, including the so-called “Cadillac” tax on certain high cost employer-sponsored insurance plans, the annual 
fee imposed on certain health insurance providers based on market share, and the medical device excise tax on non-exempt medical 
devices. Congress may consider other legislation to repeal and replace elements of the Affordable Care Act. Any repeal and replace 
legislation may have the effect of limiting the amounts that government agencies will pay for healthcare products and services, which 
could result in reduced demand for our products or additional pricing pressure, or may lead to significant deregulation, which could 
make the introduction of competing products and technologies much easier. Policy changes, including potential modification or repeal 
of all or parts of the Affordable Care Act or the implementation of new health care legislation could result in significant changes to the 
health care system, which could have a material adverse effect on our business, results of operations and financial condition.

Legislative and regulatory proposals have been made to expand post-approval requirements and restrict sales and promotional 
activities for pharmaceutical products. We cannot be sure whether additional legislative changes will be enacted, or whether the FDA 
regulations,  guidance  or  interpretations  will  be  changed,  or  what  the  impact  of  such  changes  on  the  regulatory  approvals  of  our 
product candidates, if any, may be.

In  the  United  States,  the  European  Union  and  other  potentially  significant  markets  for  our  product  candidates,  government 
authorities  and  third-party  payors  are  increasingly  attempting  to  limit  or  regulate  the  price  of  medical  products  and  services, 
particularly  for  new  and  innovative  products  and  therapies,  which  has  resulted  in  lower  average  selling  prices.  For  example,  in  the 

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United States, there have been several recent Congressional inquiries and proposed bills designed to, among other things, bring more 
transparency  to  drug  pricing,  review  the  relationship  between  pricing  and  manufacturer  patient  programs,  and  reform  government 
program  reimbursement  methodologies  for  drugs.  Further,  Congress  and  the  Trump  administration  have  each  indicated  that  it  will 
continue to seek new legislative and/or administrative measures to control drug costs. 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,  to  encourage  importation  from  other  countries  and  bulk  purchasing.  Furthermore,  the  increased 
emphasis on managed healthcare in the United States and on country and regional pricing and reimbursement controls in the European 
Union will put additional pressure on product pricing, reimbursement and usage, which may adversely affect our future product sales 
and  results  of  operations.  These  pressures  can  arise  from  rules  and  practices  of  managed  care  groups,  judicial  decisions  and 
governmental laws and regulations related to Medicare, Medicaid and healthcare reform, pharmaceutical reimbursement policies and 
pricing in general.

We may be subject to costly product liability or other liability claims and may not be able to obtain adequate insurance.

The  use  of  our  drug  candidates  in  clinical  trials  may  result  in  adverse  events.  We  cannot  predict  all  the  possible  harms  or 
adverse events that may result from our clinical trials. We currently maintain limited product liability insurance. We may not have 
sufficient resources to pay for any liabilities resulting from a personal injury or other claim excluded from, or beyond the limit of, our 
insurance coverage. Our insurance does not cover third parties’ negligence or malpractice, and our clinical investigators and sites may 
have inadequate insurance or none at all. In addition, in order to conduct clinical trials or otherwise carry out our business, we may 
have  to  contractually  assume  liabilities  for  which  we  may  not  be  insured.  If  we  are  unable  to  look  to  our  own  or  a  third  party’s 
insurance to pay claims against us, we may have to pay any arising costs and damages ourselves, which may be substantial.

In  addition,  if  we  commercially  launch  drugs  based  on  our  drug  candidates,  we  will  face  even  greater  exposure  to  product 
liability  claims.  This  risk  exists  even  with  respect  to  those  drugs  that  are  approved  for  commercial  sale  by  the  FDA  and  foreign 
regulatory  agencies  and  manufactured  in  licensed  and  regulated  facilities.  We  intend  to  secure  additional  limited  product  liability 
insurance coverage for drugs that we commercialize, but may not be able to obtain such insurance on acceptable terms with adequate 
coverage,  or  at  reasonable  costs.  Even  if  we  are  ultimately  successful  in  product  liability  litigation,  the  litigation  would  consume 
substantial amounts of our financial and managerial resources and may create adverse publicity, all of which would impair our ability 
to generate sales of the affected product and our other potential drugs. Moreover, product recalls may be issued at our discretion or at 
the direction of the FDA and foreign regulatory agencies, other governmental agencies or other companies having regulatory control 
for drug sales. Product recalls are generally expensive and often have an adverse effect on the reputation of the drugs being recalled 
and of the drug’s developer or manufacturer.

We  may  be  required  to  indemnify  third  parties  against  damages  and  other  liabilities  arising  out  of  our  development, 
commercialization and other business activities, which could be costly and time-consuming and distract management. If third parties 
that have agreed to indemnify us against damages and other liabilities arising from their activities do not fulfill their obligations, then 
we may be held responsible for those damages and other liabilities.

Our  relationships  with  customers,  healthcare  providers,  clinical  trial  sites  and  professionals  and  third-party  payors  will  be 
subject  to  applicable  anti-kickback,  fraud  and  abuse  and  other  laws  and  regulations,  which  could  expose  us  to  criminal 
sanctions, civil penalties, contractual damages, reputational harm and diminished profits and future earnings.

Healthcare providers, physicians and third-party payors play a primary role in the recommendation and prescription of any drug 
candidates  for  which  we  may  obtain  marketing  approval.  Our  arrangements  with  customers,  healthcare  providers  and  professionals 
and  third-party  payors  may  expose  us  to  broadly  applicable  fraud  and  abuse  and  other  healthcare  laws  and  regulations  that  may 
constrain the business or financial arrangements and relationships through which we develop, and may 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:

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The  federal  healthcare  anti-kickback  statute  prohibits,  among  other  things,  persons  from  knowingly  and  willfully 
soliciting,  offering,  receiving  or  providing  remuneration,  directly  or  indirectly,  in  cash  or  in  kind,  to  induce  or  reward 
either  the  referral  of  an  individual  for,  or  the  purchase,  order  or  recommendation  of,  any  good  or  service,  for  which 
payment may be made under federally funded healthcare programs such as Medicare and Medicaid. This statute has been 
broadly interpreted to apply to manufacturer arrangements with prescribers, purchasers and formulary managers, among 
others. Several other countries, including the United Kingdom, have enacted similar anti-kickback, fraud and abuse, and 
healthcare laws and regulations.

The federal False Claims Act imposes civil penalties, including civil whistleblower or qui tam actions, against individuals 
or entities for knowingly presenting, or causing to be presented, to the federal government, claims for payment that are 

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false or fraudulent or making a false statement to avoid, decrease or conceal an obligation to pay money to the federal 
government.  The  government  and  qui  tam  relators  have  brought  False  Claims  Act  actions  against  pharmaceutical 
companies on the theory that their practices have caused false claims to be submitted to the government. There is also a 
separate false claims provision imposing criminal penalties.

The  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996,  or  HIPAA,  as  amended  by  the  Health 
Information  Technology  for  Economic  and  Clinical  Health  Act,  imposes  criminal  and  civil  liability  for  executing  a 
scheme  to  defraud  any  healthcare  benefit  program.  HIPAA  also  imposes  obligations,  including  mandatory  contractual 
terms, with respect to safeguarding the privacy, security and transmission of individually identifiable health information. 
HIPAA also imposes criminal liability for knowingly and willfully falsifying, concealing or covering up a material fact or 
making  any  materially  false  statement  in  connection  with  the  delivery  of  or  payment  for  healthcare  benefits,  items  or 
services.

The federal Physician Payments Sunshine Act requires manufacturers of drugs, devices, biologics and medical supplies to 
report to the Department of Health and Human Services information related to payments and other transfers of value made 
to  or  at  the  request  of  covered  recipients,  such  as  physicians  and  teaching  hospitals,  and  physician  ownership  and 
investment interests in such manufacturers. Payments made to physicians and research institutions for clinical trials are 
included within the ambit of this law.

Analogous state laws and regulations, such as state anti-kickback and false claims laws, may apply to sales or marketing 
arrangements  and  claims  involving  healthcare  items  or  services  reimbursed  by  non-governmental  third-party  payors, 
including  private  insurers,  and  some  state  laws  require  pharmaceutical  companies  to  comply  with  the  pharmaceutical 
industry’s voluntary compliance guidelines and the relevant compliance guidance promulgated by the federal government 
in addition to requiring drug manufacturers to report information related to payments to physicians and other health care 
providers or marketing expenditures.

Efforts to ensure that our business arrangements with third parties will comply with applicable healthcare laws and regulations 
will involve substantial costs. It is possible that governmental authorities will conclude that our business practices may not comply 
with current or future statutes, regulations or case law involving applicable fraud and abuse or other healthcare laws and regulations. If 
our operations are found to be in violation of any of these laws or any other governmental regulations that may apply to us, we may be 
subject  to  significant  civil,  criminal  and  administrative  penalties,  damages,  fines,  exclusion  from  government  funded  healthcare 
programs,  such  as  Medicare  and  Medicaid,  and  the  curtailment  or  restructuring  of  our  operations.  Exclusion,  suspension  and 
debarment  from  government  funded  healthcare  programs  would  significantly  impact  our  ability  to  commercialize,  sell  or  distribute 
any drug. 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 may be subject to criminal, civil or administrative sanctions, including exclusions from government funded 
healthcare programs.

In  addition,  health  care  providers  in  the  United  States,  including  research  institutions  from  which  we  or  our  partners  obtain 
patient information, are subject to privacy rules under HIPAA and state and local privacy laws. In the European Union, these entities 
are  subject  to  the  Directive  95/46-EC  of  the  European  Parliament  on  the  protection  of  individuals  with  regard  to  the  processing  of 
personal data and individual European Union member states implementing additional legislation. Other countries have similar privacy 
legislation. We could face substantial penalties if we knowingly receive individually identifiable health information from a health care 
provider that has not satisfied the applicable privacy laws. In addition, certain privacy laws and genetic testing laws may apply directly 
to  our  operations  and/or  those  of  our  partners  and  may  impose  restrictions  on  the  use  and  dissemination  of  individuals’  health 
information and use of biological samples.

Responding to any claims relating to improper handling, storage or disposal of the hazardous chemicals and radioactive and 
biological materials we use in our business could be time-consuming and costly.

Our research and development processes involve the controlled use of hazardous materials, including chemicals and radioactive 
and biological materials. Our operations produce hazardous waste products. We cannot eliminate the risk of accidental contamination 
or discharge and any resultant injury from those materials. Federal, state and local laws and regulations govern the use, manufacture, 
storage, handling and disposal of hazardous materials. We may be sued for any injury or contamination that results from our or third 
parties’ use of these materials. Compliance with environmental laws and regulations is expensive, and current or future environmental 
regulations may impair our research, development and production activities.

Our  facilities  in  California  are  located  near  an  earthquake  fault,  and  an  earthquake  or  other  types  of  natural  disasters, 
catastrophic events or resource shortages could disrupt our operations and adversely affect our results.

All of our facilities and our important documents and records, such as hard and electronic copies of our laboratory books and 
records  for  our  drug  candidates  and  compounds  and  our  electronic  business  records,  are  located  in  our  corporate  headquarters  at  a 

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single location in South San Francisco, California near active earthquake zones. If a natural disaster, such as an earthquake, fire or 
flood,  a  catastrophic  event  such  as  a  disease  pandemic  or  terrorist  attack,  or  a  localized  extended  outage  of  critical  utilities  or 
transportation systems occurs, we could experience a significant business interruption. Our partners and other third parties on which 
we  rely  may  also  be  subject  to  business  interruptions  from  such  events.  In  addition,  California  from  time  to  time  has  experienced 
shortages of water, electric power and natural gas. Future shortages and conservation measures could disrupt our operations and cause 
expense, thus adversely affecting our business and financial results.

Risks Related To an Investment in Our Securities

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

The stock market, particularly in recent years, has experienced significant volatility, particularly with respect to pharmaceutical, 
biotechnology  and  other  life  sciences  company  stocks,  which  often  does  not  relate  to  the  operating  performance  of  the  companies 
represented by the stock. Factors that could cause volatility in the market price of our common stock include, but are not limited to:

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announcements  concerning  any  of  the  clinical  trials  for  our  drug  candidates,  such  as  reldesemtiv  for  the  potential 
treatment of SMA, COPD, limited mobility, ALS or other indications associated with muscle weakness and omecamtiv 
mecarbil for the potential treatment of heart failure (including, but not limited to, the timing of initiation or completion of 
such  trials  and  the  results  of  such  trials,  and  delays  or  discontinuations  of  such  trials,  including  delays  resulting  from 
slower  than  expected  or  suspended  patient  enrollment  or  discontinuations  resulting  from  a  failure  to  meet  pre-defined 
clinical end points);

announcements concerning our strategic alliance with Amgen or Astellas or future strategic alliances;

failure or delays in entering additional drug candidates into clinical trials;

failure or discontinuation of any of our research programs;

issuance of new or changed securities analysts’ reports or recommendations;

failure or delay in establishing new strategic alliances, or the terms of those alliances;

market conditions in the pharmaceutical, biotechnology and other healthcare-related sectors;

actual or anticipated fluctuations in our quarterly financial and operating results;

developments or disputes concerning our intellectual property or other proprietary rights;

introduction of technological innovations or new products by us or our competitors;

issues in manufacturing, packaging, labeling and distribution of our drug candidates or drugs;

market acceptance of our drugs;

third-party healthcare coverage and reimbursement policies;

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

litigation or public concern about the safety of our drug candidates or drugs;

additions or departures of key personnel;

substantial sales of our common stock by our existing stockholders, whether or not related to our performance;

automated trading activity by algorithmic and high-frequency trading programs; and

volatility in the stock prices of other companies in our industry or in the stock market generally.

These and other external factors may cause the market price and demand for our common stock to fluctuate substantially, which 
may limit or prevent investors from readily selling their shares of common stock and may otherwise negatively affect the liquidity of 
our common stock. In addition, when the market price of a stock has been volatile, holders of that stock have instituted securities class 
action  litigation  against  the  company  that  issued  the  stock.  If  any  of  our  stockholders  brought  a  lawsuit  against  us,  we  could incur 
substantial costs defending the lawsuit. Such a lawsuit could also divert our management’s time and attention.

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If  securities  or  industry  analysts  publish  inaccurate  or  unfavorable  research  about  our  business,  our  stock  price  and  trading 
volume could decline.

The trading market for our common stock depends in part on the research and reports that securities or industry analysts publish 
about us or our business. If one or more of the analysts who covers us downgrades our stock or publishes inaccurate or unfavorable 
research about our business, our stock price may decline. If one or more of these analysts ceases coverage of our company or fails to 
publish  reports  on  us  regularly,  demand  for  our  stock  could  decrease,  which  might  cause  our  stock  price  and  trading  volume  to 
decline.  

In  addition,  as  required  by  the  new  revenue  recognition  standards  under  ASC  606,  Revenue  from  Contracts  with  Customers, 
which  applies  beginning  in  the  first  quarter  of  2018,  we  will  disclose  the  aggregate  amount  of  transaction  price  allocated  to 
performance  obligations  that  are  unsatisfied  (or  partially  unsatisfied)  as  of  the  end  of  the  reporting  period.  Market  practices 
surrounding  the  calculation  of  this  measure  are  still  evolving.  It  is  possible  that  analysts  and  investors  could  misinterpret  our 
disclosure or that the terms of our research or license agreements or other circumstances could cause our methods for preparing this 
disclosure to differ significantly from others, which could lead to inaccurate or unfavorable forecasts by analysts and investors.

Regardless  of  accuracy,  unfavorable  interpretations  of  our  financial  information  and  other  public  disclosures  could  have  a 
negative impact on our stock price. If our financial performance fails to meet analyst estimates, for any of the reasons discussed above 
or otherwise, or one or more of the analysts who cover us downgrade our common stock or change their opinion of our common stock, 
our stock price would likely decline.

If  the  ownership  of  our  common  stock  continues  to  be  highly  concentrated,  it  may  prevent  you  and  other  stockholders  from 
influencing significant corporate decisions and may result in conflicts of interest that could cause our stock price to decline.

As  of  February 23,  2018,  our  executive  officers,  directors  and  their  affiliates  beneficially  owned  or  controlled  approximately 
8.4% of the outstanding shares of our common stock (after giving effect to the exercise of all outstanding vested and unvested options, 
restricted stock units and warrants). Accordingly, these executive officers, directors and their affiliates, acting as a group, will have 
substantial  influence  over  the  outcome  of  corporate  actions  requiring  stockholder  approval,  including  the  election  of  directors,  any 
merger, consolidation or sale of all or substantially all of our assets or any other significant corporate transactions. These stockholders 
may  also  delay  or  prevent  a  change  of  control  of  us,  even  if  such  a  change  of  control  would  benefit  our  other  stockholders.  The 
significant concentration of stock ownership may adversely affect the trading price of our common stock due to investors’ perception 
that conflicts of interest may exist or arise.

Volatility in the stock prices of other companies may contribute to volatility in our stock price.

The stock market in general, and the NASDAQ stock exchanges and the market for technology companies in particular, have 
experienced significant price and volume fluctuations that have often been unrelated or disproportionate to the operating performance 
of those companies. Further, there has been particular volatility in the market prices of securities of early stage and clinical stage life 
sciences companies. These broad market and industry factors may seriously harm the market price of our common stock, regardless of 
our operating performance. In the past, following periods of volatility in the market price of a company’s securities, securities class 
action litigation has often been instituted. A securities class action suit against us could result in substantial costs, potential liabilities 
and the diversion of management’s attention and resources, and could harm our reputation and business.

Our common stock is thinly traded and there may not be an active, liquid trading market for our common stock.

There is no guarantee that an active trading market for our common stock will be maintained on NASDAQ, or that the volume 
of trading will be sufficient to allow for timely trades. Investors may not be able to sell their shares quickly or at the latest market price 
if trading in our stock is not active or if trading volume is limited. In addition, if trading volume in our common stock is limited, trades 
of relatively small numbers of shares may have a disproportionate effect on the market price of our common stock.

Our  stockholders  will  experience  substantial  additional  dilution  if  outstanding  equity  awards  are  exercised  or  settled  for 
common stock.

The  exercise  of  stock  options  or  settlement  of  equity  awards  for  common  stock  would  be  substantially  dilutive  to  the 
outstanding shares of common stock. Any dilution or potential dilution may cause our stockholders to sell their shares, which would 
contribute to a downward movement in the stock price of our common stock.

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The recently passed comprehensive tax reform bill could adversely affect our business and financial condition.

On December 22, 2017, President Trump signed into law new tax legislation, or the Tax Act, which significantly reforms the 
Internal Revenue Code of 1986, as amended (the “Code”). The Tax Act, among other things, contains significant changes to corporate 
taxation,  including  reduction  of  the  corporate  tax  rate  from  a  top  marginal  rate  of  35%  to  a  flat  rate  of  21%;  limitation  of  the  tax 
deduction for interest expense to 30% of adjusted earnings (except for certain small businesses); limitation of the deduction for net 
operating  losses  generated  after  2017  to  80%  of  current  year  taxable  income,  indefinite  carryforward  of  net  operating  losses  and 
elimination of net operating loss carrybacks; changes in the treatment of offshore earnings regardless of whether they are repatriated; 
mandatory capitalization of research and development expenses beginning in 2022; immediate deductions for certain new investments 
instead  of  deductions  for  depreciation  expense  over  time;  further  deduction  limits  on  executive  compensation;  and  modifying, 
repealing and creating many other business deductions and credits, including the reduction in the orphan drug credit from 50% to 25% 
of qualifying expenditures. Federal net operating loss carryovers generated after 2017 will be carried forward indefinitely pursuant to 
the Tax Act. We continue to examine the impact this tax reform legislation may have on our business. Notwithstanding the reduction 
in  the  corporate  income  tax  rate,  the  overall  impact  of  the  Tax  Act  is  uncertain  and  our  business  and  financial  condition  could  be 
adversely affected. The impact of this tax reform on holders of our common stock is also uncertain and could be adverse. This periodic 
report does not discuss any such tax legislation or the manner in which it might affect us or our stockholders in the future. We urge our 
stockholders to consult with their legal and tax advisors with respect to such legislation.

Our  ability  to  use  net  operating  loss  carryforwards  to  offset  future  taxable  income,  and  our  ability  to  use  tax  credit 
carryforwards,  may  be  subject  to  certain  limitations,  and  Ownership  changes  may  limit  our  ability  to  use  our  net  operating 
losses and tax credits in the future.

Our  ability  to  use  our  federal  and  state  net  operating  losses,  or  NOLs,  to  offset  potential  future  taxable  income  and  related 
income  taxes  that  would  otherwise  be  due  is  dependent  upon  our  generation  of  future  taxable  income,  and  we  cannot  predict  with 
certainty when, or whether, we will generate sufficient taxable income to use all of our NOLs. 

As  of  December  31,  2017,  we  reported  U.S.  federal  and  state  NOLs  of  approximately  $382.8  million,  $244.8  million, 
respectively. These federal NOLs generated prior to 2018 will continue to be governed by the NOL tax rules as they existed prior to 
the  adoption  of  the  new  Tax  Act,  which  means  that  generally  they  will  expire  20  years  after  they  were  generated  if  not  used  prior 
thereto.  Many states have similar laws.  Accordingly, these federal and state NOLs could expire unused and be unavailable to offset 
future income tax liabilities.  Under the newly enacted Tax Act, federal NOLs incurred in 2018 and in future years may be carried 
forward indefinitely, but the deductibility of such federal NOLs is limited to 80% of current year taxable income.  It is uncertain if and 
to what extent various states will conform to the newly enacted federal tax law.  

In addition, under the Code, our ability to utilize these NOLs and other tax attributes, such as federal tax credits, in any taxable 
year may be limited if we have experienced an “ownership change.” Generally, a Section 382 ownership change occurs if one or more 
stockholders  or  groups  of  stockholders  who  owns  at  least  5%  of  a  corporation’s  stock  increases  its  ownership  by  more  than  50 
percentage  points  over  its  lowest  ownership  percentage  within  a  three-year  testing  period.  Similar  rules  may  apply  under  state  tax 
laws. We do not believe that we have experienced an ownership change that we believe under Section 382 of the Code will result in 
limitations in our ability to use certain of our NOLs and credits since 2006. However, we may experience future ownership changes as 
a  result  of  future  offerings  or  other  changes  in  the  ownership  of  our  stock,  some  of  which  are  beyond  our  control.  As  a  result,  the 
amount  of  the  NOLs  and  tax  credit  carryforwards  presented  in  our  financial  statements  could  be  limited  and,  in  the  case  of  NOLs 
generated  in  2017  and  before,  may  expire  unused.  Any  such  material  limitation  or  expiration  of  our  NOLs  may  harm  our  future 
operating results by effectively increasing our future tax obligations.

Evolving  regulation  of  corporate  governance  and  public  disclosure  may  result  in  additional  expenses,  use  of  resources  and 
continuing uncertainty.

Changing laws, regulations and standards relating to corporate governance and public disclosure, including the Sarbanes-Oxley 
Act  of  2002,  the  Dodd-Frank  Wall  Street  Reform  and  Consumer  Protection  Act  of  2010  and  new  SEC  regulations  and  NASDAQ 
Stock  Market  LLC  rules  create  uncertainty  for  public  companies.  We  regularly  evaluate  and  monitor  developments  with  respect  to 
new  and  proposed  laws,  regulations  and  standards.  We  cannot  accurately  predict  or  estimate  the  amount  of  the  additional  costs  we 
may  incur  in  connection  with  complying  with  such  laws,  regulations  and  standards  or  the  timing  of  these  costs.  For  example, 
compliance  with  the  internal  control  requirements  of  Section 404  of  the  Sarbanes-Oxley  Act  has  to  date  required  us  to  commit 
significant resources to document and test the adequacy of our internal control over financial reporting. We can provide no assurance 
as  to  conclusions  of  management  or  by  our  independent  registered  public  accounting  firm  with  respect  to  the  effectiveness  of  our 
internal  control  over  financial  reporting  in  the  future.  In  addition,  the  SEC  has  adopted  regulations  that  require  us  to  file  corporate 
financial  statement  information  in  an  interactive  data  format  known  as  XBRL.  We  may  incur  significant  costs  and  need  to  invest 
considerable resources to remain in compliance with these regulations.

40

These new or changed laws, regulations and standards are subject to varying interpretations, in many cases due to their lack of 
specificity,  and,  as  a  result,  their  application  in  practice  may  evolve  over  time  as  new  guidance  is  provided  by  regulatory  and 
governing bodies. This could result in continuing uncertainty regarding compliance matters and higher costs necessitated by ongoing 
revisions to disclosure and governance practices.

We  intend  to  maintain  high  standards  of  corporate  governance  and  public  disclosure.  As  a  result,  we  intend  to  invest  the 
resources necessary to comply with evolving laws, regulations and standards, and this investment may result in increased general and 
administrative expenses and a diversion of management time and attention from revenue-generating activities to compliance activities. 
If  our  efforts  to  comply  with  new  or  changed  laws,  regulations  and  standards  differ  from  the  activities  intended  by  regulatory  or 
governing bodies, due to ambiguities related to practice or otherwise, regulatory authorities may initiate legal proceedings against us, 
which could be costly and time-consuming, and our reputation and business may be harmed.

We  have  never  paid  dividends  on  our  capital  stock,  and  we  do  not  anticipate  paying  any  cash  dividends  in  the  foreseeable 
future.

We  have  paid  no  cash  dividends  on  any  of  our  classes  of  capital  stock  to  date  and  we  currently  intend  to  retain  our  future 
earnings,  if  any,  to  fund  the  development  and  growth  of  our  businesses.  In  addition,  the  terms  of  existing  or  any  future  debts  may 
preclude us from paying these dividends.

41

Item 1B.

Unresolved Staff Comments

None.

Item 2.

Properties

Our facilities consist of approximately 81,587 square feet of leased research and office space in South San Francisco, California. 

Our lease expires in June 2021. We believe that these facilities are suitable and adequate for our current needs.

Item 3.

Legal Proceedings

We are not currently subject to any material legal proceedings.

Item 4.

Mine Safety Disclosures

Not applicable.

42

Item 5.

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

The following table sets forth the high and low closing sales price per share of our common stock as reported on the NASDAQ 

Capital Market for the periods indicated.

PART II

2016:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

2017:

First Quarter
Second Quarter
Third Quarter
Fourth Quarter

Closing Sale Price

High

Low

  $
  $
  $
  $

  $
  $
  $
  $

10.60   $
9.49   $
12.26   $
12.55   $

13.65   $
17.00   $
15.00   $
15.65   $

6.17 
7.18 
8.55 
8.83 

10.05 
11.20 
12.00 
7.25  

On February 23, 2018, the last reported sale price for our common stock on the NASDAQ Capital Market was $7.90 per share. 
We currently expect to retain future earnings, if any, for use in the operation and expansion of our business and have not paid and do 
not in the foreseeable future anticipate paying any cash dividends. As of February 23, 2018, there were 56 holders of record of our 
common stock.

Equity Compensation Information

Information regarding our equity compensation plans and the securities authorized for issuance thereunder is set forth in Part III, 

Item 12.

43

 
 
 
 
 
   
 
   
     
  
   
     
  
Comparison  of  Historical  Cumulative  Total  Return  Among  Cytokinetics,  Incorporated,  the  NASDAQ  Stock  Market  (U.S.) 
Index and the NASDAQ Biotechnology Index (*)

$350.00

$300.00

$250.00

$200.00

$150.00

$100.00

$50.00

$-

12/31/2012

12/31/2013

12/31/2014

12/31/2015

12/31/2016

12/31/2017

Cytokinetics, Incorporated

NASDAQ Composite Index

NASDAQ Biotechnology Index

(*)

The  above  graph  shows  the  cumulative  total  stockholder  return  of  an  investment  of  $100  in  cash  from  December 31,  2012 
through  December 31,  2017  for:  (i) our  common  stock;  (ii) the  NASDAQ  Stock  Market  (U.S.)  Index;  and  (iii) the  NASDAQ 
Biotechnology Index. All values assume reinvestment of the full amount of all dividends. Stockholder returns over the indicated 
period should not be considered indicative of future stockholder returns.

Cytokinetics, Incorporated
NASDAQ Composite Index
NASDAQ Biotechnology Index

12/31/12

12/31/13

12/31/14

12/31/15

12/31/16

12/31/17

  $
  $
  $

100.00    $
100.00    $
100.00    $

164.15    $
138.32    $
165.61    $

202.28    $
156.85    $
222.08    $

264.15    $
165.84    $
247.44    $

306.83    $
178.28    $
193.79    $

205.81 
228.63 
234.60  

The  information  contained  under  this  caption  “Comparison  of  Historical  Cumulative  Total  Return  Among  Cytokinetics, 
Incorporated, the NASDAQ Stock Market (U.S.) Index and the NASDAQ Biotechnology Index” shall not be deemed to be soliciting 
material or to be filed with the SEC, nor shall such information be incorporated by reference into any future filing under the Securities 
Act or the Exchange Act, except to the extent that we specifically incorporate it by reference into such filing.

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 6.

Selected Financial Data

The  following  selected  financial  data  should  be  read  in  conjunction  with  Item 7,  “Management’s  Discussion  and  Analysis  of 

Financial Condition and Results of Operations” and Item 8, “Financial Statements and Supplemental Data” of this report on Form 10-K.

2017

Year Ended December 31,
2016
2014
2015
(In thousands, except per share amounts)

2013

Statement of Operations Data:
Revenues:

Research and development, grant and other 
revenues, net
License revenues
Total revenues

Operating expenses:

Research and development
General and administrative

Total operating expenses

Operating (loss) income
Interest expense
Non-cash interest expense on liability related to sale of 
future royalties
Interest and other income, net
Net (loss) income
Net (loss) income per share:

  $

  $

4,569    $
8,799     
13,368     

44,236    $
62,171     
106,407     

14,740    $
13,918     
28,658     

37,104    $
9,836     
46,940     

90,296     
36,468     
126,764     
(113,396)    
(3,016)    

59,897     
27,823     
87,720     
18,687     
(2,698)    

46,398     
19,667     
66,065     
(37,407)    
(268)    

44,426     
17,268     
61,694     
(14,754)    
—     

(13,980)    
2,602     
(127,790)   $

—     
464     
16,453    $

—     
174     
(37,501)   $

—     
108     
(14,646)   $

9,566 
21,082 
30,648 

49,450 
15,092 
64,542 
(33,894)
— 

— 
177 
(33,717)

Basic
Diluted

  $
  $

(2.59)   $
(2.59)   $

0.41    $
0.39    $

(0.97)   $
(0.97)   $

(0.41)   $
(0.41)   $

(1.24)
(1.24)

Weighted average shares used in computing net
   (loss) income per share:

Basic
Diluted

49,404     
49,404     

39,943     
42,561     

38,814     
38,814     

35,709     
35,709     

27,275 
27,275  

2017

2016

As of December 31,
2015
(In thousands)

2014

2013

Balance Sheet Data:
Cash and cash equivalents, and investments
Working capital
Total assets
Long-term debt
Liability related to the sale of future royalties, net
Accumulated deficit
Total stockholders’ equity

  $

285,409    $
241,850     
294,810     
31,777     
104,650     
(646,081)    
109,842     

163,921    $
125,375     
170,142     
27,381     
—     
(518,291)    
94,361     

111,621    $
81,458     
115,237     
14,639     
—     
(534,744)    
68,590     

83,228    $
107,276     
132,968     
—     
—     
(497,243)    
92,064     

80,230 
52,634 
83,188 
— 
— 
(482,597)
54,442  

Item 7.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

This  discussion  and  analysis  should  be  read  in  conjunction  with  our  financial  statements  and  accompanying  notes  included 

elsewhere in this report. Operating results are not necessarily indicative of results that may occur in future periods.

45

 
 
 
 
 
   
   
   
   
 
 
 
 
   
      
      
      
      
  
   
      
      
      
      
  
   
   
   
      
      
      
      
  
   
   
   
   
   
   
   
   
      
      
      
      
  
   
      
      
      
      
  
   
   
 
 
 
 
 
   
   
   
   
 
 
 
 
   
      
      
      
      
  
   
   
   
   
   
   
 
Overview

We  were  incorporated  in  Delaware  in  August  1997  as  Cytokinetics,  Incorporated.  We  are  a  late-stage  biopharmaceutical 
company focused on the discovery and development of first-in-class muscle activators as potential treatments for debilitating diseases 
in  which  muscle  performance  is  compromised  and/or  declining.  Our  research  and  development  activities  relating  to  the  biology  of 
muscle function have evolved from our knowledge and expertise regarding the cytoskeleton, a complex biological infrastructure that 
plays a fundamental role within every human cell. Our most advanced research and development programs relate to the biology of 
muscle function and are directed to small molecule modulators of the contractility of cardiac muscle or skeletal muscle. We are also 
conducting  earlier-stage  research  directed  to  other  compounds  with  the  potential  to  modulate  muscle  contractility  and  other  muscle 
functions.

Our  drug  candidates  currently  in  clinical  development  are  omecamtiv  mecarbil,  a  novel  cardiac  myosin  activator,  and 
reldesemtiv,  a  next-generation  fast  skeletal  muscle  troponin  activator  (“FSTA”)  with  orphan  drug  designation  from  FDA  for  the 
potential  treatment  of  spinal  muscular  atrophy  (“SMA”).  In  November  2017,  we  announced  that  VITALITY-ALS  (Ventilatory 
Investigation  of  Tirasemtiv  and  Assessment  of  Longitudinal  Indices  after  Treatment  for  a  Year  in  ALS),  the  international  Phase  3 
clinical trial of our first-generation FSTA, tirasemtiv, in patients with ALS, did not meet its primary endpoint or secondary endpoints 
and that we decided to suspend development of tirasemtiv. We believe that VITALITY-ALS demonstrated pharmacologic activity for 
the mechanism of action and that limitations of tirasemtiv may be addressed with our next-generation FSTA, reldesemtiv.

Omecamtiv  mecarbil  is  being  evaluated  for  the  potential  treatment  of  heart  failure  under  a  strategic  alliance  with  Amgen 
established in 2006 to discover, develop, and commercialize novel small molecule therapeutics designed to activate cardiac muscle, 
including omecamtiv mecarbil, for the potential treatment of heart failure (the “Amgen Agreement”). Amgen, in collaboration with 
Cytokinetics,  is  conducting  GALACTIC-HF  (Global  Approach  to  Lowering  Adverse  Cardiac  Outcomes  Through  Improving 
Contractility in Heart Failure), a Phase 3 cardiovascular outcomes clinical trial of omecamtiv mecarbil in heart failure. Cytokinetics 
and Amgen are also planning a second Phase 3 clinical trial intended to evaluate its potential to increase exercise performance, a trial 
to be conducted by Cytokinetics.

Reldesemtiv  is  structurally  distinct  from  tirasemtiv  and  selectively  activates  the  fast  skeletal  muscle  troponin  complex  in  the 
sarcomere by increasing its sensitivity to calcium, leading to an increase in skeletal muscle contractility. Cytokinetics and Astellas are 
developing reldesemtiv under the Amended and Restated License and Collaboration Agreement dated December 22, 2014, as further 
amended in 2016 and 2017 (the “Astellas Agreement”). Astellas holds an exclusive license to develop and commercialize reldesemtiv 
worldwide,  subject  to  our  development  and  commercialization  participation  rights.  We  conducted  five  Phase  1  clinical  trials  of 
reldesemtiv. In collaboration with Astellas, we are conducting two Phase 2 clinical trials of reldesemtiv, one in patients with spinal 
muscular  atrophy  (“SMA”)  and  one  in  patients  with  amyotrophic  lateral  sclerosis  (“ALS”),  called  FORTITUDE-ALS  (Functional 
Outcomes  in  a  Randomized  Trial  of  Investigational  Treatment  with  CK-2127107  to  Understand  Decline  in  Endpoints  –  in  ALS). 
Astellas, in collaboration with Cytokinetics, is conducting a Phase 2 clinical trial of reldesemtiv in patients with chronic obstructive 
pulmonary disease (“COPD”) and a Phase 1b clinical trial of reldesemtiv in elderly subjects with limited mobility. We and Astellas 
are continuing to conduct a joint research program through 2019 focused on next-generation skeletal muscle activators. In 2016, we 
granted  Astellas  an  option  to  enter  into  a  pre-negotiated  agreement  for  a  global  collaboration  for  the  development  and 
commercialization of tirasemtiv (the “Option on Tirasemtiv”).

All of our drug candidates have demonstrated evidence of potentially clinically relevant pharmacodynamic activity in humans. 
We expect to continue to focus on translating the observed pharmacodynamic activity of these compounds into potentially meaningful 
clinical benefits for patients. All of our drug candidates have arisen from our cytoskeletal research activities. Our focus on the biology 
of  the  cytoskeleton  distinguishes  us  from  other  biopharmaceutical  companies,  and  potentially  positions  us  to  discover  and  develop 
novel therapeutics that may be useful for the treatment of severe diseases and medical conditions. Each of our drug candidates has a 
novel  mechanism  of  action  compared  to  currently  marketed  drugs,  which  we  believe  validates  our  focus  on  the  cytoskeleton  as  a 
productive area for drug discovery and development. We intend to leverage our experience in muscle contractility in order to expand 
our current pipeline, and expect to identify additional potential drug candidates that may be suitable for clinical development.

As we mark our 20th anniversary, our research continues to drive innovation and leadership in muscle biology, evidenced by 
three novel mechanistic compounds that have recently advanced in development:   a next-generation cardiac muscle activator under 
our collaboration with Amgen, a next-generation skeletal muscle activator under our collaboration with Astellas, and an unpartnered 
cardiac sarcomere-directed compound. We and Astellas have recently agreed to extend our joint research program through 2019 while 
our scientists continue independent research activities directed to our other muscle biology programs.  

Critical Accounting Polices and Significant Estimates

Our  discussion  and  analysis  of  our  financial  condition  and  results  of  operations  are  based  on  our  financial  statements,  which 
have  been  prepared  in  accordance  with  accounting  principles  generally  accepted  in  the  United States.  The  preparation  of  these 
financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities and expenses 
and  related  disclosure  of  contingent  assets  and  liabilities.  We  review  our  estimates  on  an  ongoing  basis.  We  base  our  estimates  on 
historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual results may 

46

differ from these estimates under different assumptions or conditions. While our significant accounting policies are described in more 
detail  in  the  notes  to  our  financial  statements  included  in  this  Annual  Report  on  Form 10-K,  we  believe  the  following  accounting 
policies to be critical to the judgments and estimates used in the preparation of our financial statements.

Revenue Recognition

We recognize revenue when the following criteria have been met: persuasive evidence of an arrangement exists; delivery has 
occurred or services have been rendered; the fee is fixed or determinable; and collectability is reasonably assured. Determination of 
whether persuasive evidence of an arrangement exists and whether delivery has occurred or services have been rendered are based on 
management’s  judgments  regarding  the  fixed  nature  of  the  fee  charged  for  research  performed  and  milestones  met,  and  the 
collectability of those fees. Should changes in conditions cause management to determine these criteria are not met for certain future 
transactions, revenue recognized for any reporting period could be adversely affected.

Revenue under our license and collaboration arrangements is recognized based on the performance requirements of the contract. 
Research  and  development  revenues,  which  are  earned  under  agreements  with  third  parties  for  agreed  research  and  development 
activities,  may  include  non-refundable  license  fees,  research  and  development  funding,  cost  reimbursements  and  contingent 
milestones and royalties. Our license and collaboration arrangements with multiple elements were evaluated to determine whether the 
delivered elements under these arrangements have value to our collaboration partner on a stand-alone basis and whether objective and 
reliable  evidence  of  fair  value  of  the  undelivered  item  exists.  If  we  determine  that  multiple  deliverables  exist,  the  consideration  is 
allocated to one or more units of accounting based upon the best estimate of the selling price of each deliverable. The selling price 
used  for  each  deliverable  will  be  based  on  vendor-specific  objective  evidence,  if  available,  third-party  evidence  if  vendor-specific 
objective  evidence  is  not  available,  or  estimated  selling  price  if  neither  vendor-specific  or  third-party  evidence  is  available.  A 
delivered item or items that do not qualify as a separate unit of accounting within the arrangement shall be combined with the other 
applicable undelivered items within the arrangement. The allocation of arrangement consideration and the recognition of revenue then 
shall be determined for those combined deliverables as a single unit of accounting. A delivered item or items that do not have stand-
alone value to our collaboration partner shall be combined with the other applicable undelivered items within the arrangement. The 
allocation of arrangement consideration and the recognition of revenue then shall be determined for those combined deliverables as a 
single unit of accounting. For a combined unit of accounting, non-refundable upfront fees and milestones are recognized in a manner 
consistent with the final deliverable, which has generally been ratably over the period of the research and development obligation. For 
certain arrangements, the period of time over which certain deliverables will be provided is not contractually defined. Accordingly, 
management is required to make estimates and assumptions that affect the amounts reported in the consolidated financial statements 
and accompanying notes.

Upfront, non-refundable licensing payments are assessed to determine whether or not the licensee is able to obtain stand-alone 
value from the license. Where the license does not have stand-alone value, non-refundable license fees are recognized as revenue as 
we  perform  under  the  applicable  agreement.  Where  the  level  of  effort  is  relatively  consistent  over  the  performance  period,  we 
recognize  total  fixed  or  determined  revenue  on  a  straight-line  basis  over  the  estimated  period  of  expected  performance.  Where  the 
license has stand-alone value, we recognize total license revenue at the time all revenue recognition criteria have been met.

We  account  for  milestone  payments  under  the  provisions  of  ASC  605-28.  We  consider  an  event  to  be  a  milestone  if  there  is 
substantive uncertainty at the date the arrangement is entered into that the event will be achieved, if the event can only be achieved 
with our performance, and if the achievement of the event results in payment to us. If we determine a milestone is substantive, we 
recognize revenue when payment is earned and becomes payable. For a milestone to be considered substantive, it must be achieved 
with  our  performance,  be  reasonable  relative  to  the  terms  of  the  arrangement  and  be  commensurate  with  our  effort  to  achieve  the 
milestone or commensurate with the enhanced value of the delivered item(s) as a result of the milestone achievement. If we determine 
a milestone is not substantive, we defer the payment and recognize revenue over the estimated period of performance as we complete 
our performance obligations, if any.

Research and development revenues and cost reimbursements are based upon negotiated rates for our FTEs and actual out-of-
pocket costs. FTE rates are negotiated rates that are based upon our costs, and which we believe approximate fair value. Any amounts 
received in advance of performance are recorded as deferred revenue. None of the revenues recognized to date are refundable if the 
relevant research effort is not successful. In revenue arrangements in which both parties make payments to each other, we evaluate the 
payments  to  determine  whether  payments  made  by  us  will  be  recognized  as  a  reduction  of  revenue  or  as  expense.  Revenue  we 
recognize may be reduced by payments made to the other party under the arrangement unless we receive a separate and identifiable 
benefit in exchange for the payments and we can reasonably estimate the fair value of the benefit received. In arrangements in which 
we are the primary obligor, we record expense reimbursements from the other party as research and development revenue. If we are 
not the primary obligor, we record payments as a reduction of revenue.

Funds  received  from  third  parties  under  grant  arrangements  are  recorded  as  revenue  if  we  are  deemed  to  be  the  principal 
participant in the grant arrangement as the activities under the grant are part of our development programs. If we are not the principal 

47

participant, the grant funds are recorded as a reduction to research and development expense. Grant funds received are not refundable 
and are recognized when the related qualified research and development costs are incurred and when there is reasonable assurance that 
the funds will be received. Funds received in advance are recorded as deferred revenue.

Preclinical Study and Clinical Trial Accruals

We  use  third-party  contract  research  organizations  (“CROs”)  and  other  vendors  to  conduct  a  substantial  portion  of  our 
preclinical studies and all of our clinical trials. For preclinical studies, the significant factors used in estimating accruals include the 
percentage  of  work  completed  to  date  and  contract  milestones  achieved.  For  clinical  trial  expenses,  the  significant  factors  used  in 
estimating  accruals  include  the  number  of  patients  enrolled,  duration  of  enrollment  and  percentage  of  work  completed  to  date.  We 
monitor  patient  enrollment  levels  and  related  activities  to  the  extent  possible  through  internal  reviews,  correspondence  and  status 
meetings with CROs and review of contractual terms. Our estimates are dependent on the timeliness and accuracy of data provided by 
our CROs and other vendors. If we have incomplete or inaccurate data, we may under- or overestimate activity levels associated with 
various  studies  or  clinical  trials  at  a  given  point  in  time.  In  this  event,  we  could  record  adjustments  to  research  and  development 
expenses in future periods when the actual activity levels become known.

Stock-Based Compensation

We  account  for  share-based  awards  made  to  employees  and  directors,  including  employee  stock  options  and  employee  stock 
awards. We measure stock-based compensation cost at the grant date based on the calculated fair value of the award, and recognize 
this compensation as a non-cash expense on a straight-line basis over the requisite service period, generally the vesting period of the 
award.

We measure the fair value of share-based awards to non-employees each period until the award is fully vested. 

We measure compensation for restricted stock awards that contain performance conditions on the grant date fair value of the 
award and recognize this compensation as non-cash expense over the implicit or explicit requisite service period based on our best 
estimate as to whether it is probable that the award is expected to vest.

We  review  our  valuation  assumptions  at  each  grant  date  and  the  valuation  assumptions  we  use  to  value  share  based  awards 
granted in future periods may differ from those used for grants made in prior periods. The assumptions used in calculating stock-based 
compensation  are  based  on  management  estimates  and  judgment  and  involve  inherent  uncertainties.  For  example,  we  estimate  an 
expected forfeiture rate for stock options and restricted stock awards and recognize expense only for those shares we expect to vest. If 
we  use  different  assumptions  in  a  future  period,  future  stock-based  compensation  expense  could  be  materially  different  that  the 
expense we have recognized to date.

Non-Cash Interest Expense on Liability Related to Sale of Future Royalties

We account for the Liability related to sale of future royalties as a debt financing. We have a significant continuing involvement 
in  the  generation  of  related  royalty  streams.  We  accrete  this  liability  and  recognize  non-cash  interest  expense  using  the  effective 
interest  rate  method  over  the  life  of  the  related  royalty  stream,  based  on  our  current  estimates  of  future  royalty  payments.  These 
estimates  include  projections  we  make  and  projections  from  outside  the  Company  and  involve  significant  judgement  and  involve 
inherent uncertainties. We periodically re-assess the projections and, to the extent our future estimates of future royalty payments are 
greater or less than its previous estimates or the estimated timing of such payments is materially different than its previous estimates, 
we will adjust the Liability related to sale of future royalties and prospectively recognize related non-cash interest expense.

Income Taxes

We account for income taxes under the asset and liability method and determine deferred tax assets and liabilities based on the 
difference  between  the  financial  statement  and  tax  basis  of  assets  and  liabilities  using  enacted  tax  rates  for  the  year  in  which  the 
differences are expected to be realized. We did not record an income tax provision in the years ended December 31, 2017, 2016, and 
2015 because the Company either had net taxable losses or was able to utilize tax attributes to offset taxable income

We  establish  valuation  allowances  when  necessary  to  reduce  the  deferred  tax  assets  to  the  amounts  expected  to  be  realized. 
Based upon the weight of available evidence, which includes our historical operating performance, reported cumulative net losses, and 
expected future losses we recognized a valuation allowance to fully offset net deferred tax assets as of December 31, 2017, 2016 and 
2015.  We  assessed  both  positive  and  negative  evidence  to  determine  whether  it  is  more  likely  than  not  our  deferred  tax  assets  are 

48

recoverable. We intend to maintain a full valuation allowance on the U.S. deferred tax assets until sufficient positive evidence exists to 
support reversal of the valuation allowance.

Results of Operations

Revenues

Our revenue since inception has been generated primarily from our strategic alliances, including with Amgen and Astellas, and 
grant revenues from the ALS Association (the “ALSA”). We have not generated any revenue from commercial product sales to date. 
Under  our  agreements  with  Amgen  and  Astellas,  we  received  payments  including  non-refundable  upfront  license  fees, 
reimbursements of internal costs of certain full-time employee equivalents and costs to support research and development programs, 
and milestone payments.

We  may  also  be  entitled  to  additional  milestone  payments  and  other  contingent  payments  upon  the  occurrence  of  specific 
events.  Due  to  the  nature  of  these  collaboration  agreements  and  the  nonlinearity  of  the  earnings  process  associated  with  certain 
payments and milestones, we expect that our revenue will continue to fluctuate in future periods.

Research and development, grant and other revenues, 
net
License revenues
Total revenues

  $

  $

4.6    $
8.8     
13.4    $

44.2    $
62.2     
106.4    $

14.8    $
13.9     
28.7    $

(39.6)   $
(53.4)    
(93.0)   $

29.4 
48.3 
77.7  

2017

Years Ended December 31,
2016

2015
(In millions)

Increase (Decrease)

2017

2016

Our  revenues  are  primarily  from  our  strategic  alliances  with  Astellas  and  Amgen.  Research  and  development  revenues  from 
Astellas were $11.9 million, $15.1 million, and $12.2 million for years ended December 31, 2017, 2016 and 2015, respectively, and 
consisted  of  reimbursements  of  internal  costs  for  certain  full-time  employee  equivalents,  and  other  research  and  development 
expenses.  Revenues  from  Astellas  in  2016  included  $2.0 million  in  milestone  revenues.  Research  and  development  revenues  from 
Amgen during the year ended December 31, 2017 included $11.0 million in milestones earned as well as $1.3 million of research and 
development revenues. These revenues were offset by $20.0 million (out of the total $40.0 million) for payments to Amgen related to 
our option to co-fund the Phase 3 development program of omecamtiv mecarbil in exchange for an increased royalty upon potential 
commercialization.  Research  and  development  revenues  related  to  Amgen  in  2016  and  2015  were  $27.9 million  and  $2.5 million, 
respectively. Revenues from Amgen in 2016 included $26.7 million in milestone revenues.

License revenues come from our strategic alliances with Astellas and Amgen. License revenues from Astellas were $8.8 million, 
$62.2 million, and $13.9 million for the years ended December 31, 2017, 2016, and 2015, respectively. License revenue from Astellas 
in  2016  consisted  of  the  recognition  of  the  $50.0 million  upfront  license  fee  received  from  Astellas  under  the  2016  Astellas 
Amendment, and the recognition of a portion of the $30.0 million upfront license fee received from Astellas in January 2015. License 
revenue from Astellas in 2015 consisted of the recognition of a portion of the $30.0 million upfront license fee received from Astellas 
in  January  2015  and  the  recognition  of  a  portion  of  the  $16.0 million  upfront  license  fee  received  from  Astellas  in  July  2013. The 
upfront license fees were recognized using the proportional performance model and continued to be recognized through December 31, 
2017.

Prior to April 1, 2017, we considered Astellas and Amgen to be a related party, due in part to their equity ownership percentage, 
and reported revenue under the Astellas Agreement and the Amgen Agreement to be revenues from a related party. Effective April 1, 
2017,  in  part  due  to  a  decrease  in  each  of  Astellas’  and  Amgen’s  equity  ownership  percentage,  the  Company  no  longer  considers 
either Astellas or Amgen to be a related party.

Research and development expenses

We incur research and development expenses associated with both partnered and our own research activities. 

Research and development expenses related to any development we elect to fund consist primarily of employee compensation, 

supplies and materials, costs for consultants and contract research and manufacturing, facilities costs and depreciation of equipment.

Research and development expenses

  $

90.3    $

59.9    $

46.4    $

30.4    $

13.5  

2017

Years Ended December 31,
2016

2015
(In millions)

Increase (Decrease)

2017

2016

49

 
 
   
 
 
 
   
   
   
   
 
 
 
 
   
 
 
   
 
 
 
   
   
   
   
 
 
 
 
The  increase  in  research  and  development  expenses  in  2017  as  compared  to  2016  was  primarily  due  to  increased  clinical 
activity, including activity for VITALITY-ALS and other activities intended to support potential regulatory filings and registration of 
tirasemtiv in North America and Europe, increased clinical trials activity for reldesemtiv, as well as increased personnel.

The increase in research and development expenses in 2016 compared to 2015 was primarily due to an increase in outsourced 
clinical  and  research  costs,  personnel  related  expenses  and  non-cash  stock  compensation  expense,  partially  offset  by  a  decrease  in 
outsourced preclinical costs mainly associated with clinical manufacturing activities. 

Research and development expenses by program for the years ended December 31, 2017, 2016, and 2015 were:

Cardiac muscle contractility
Skeletal muscle contractility
Smooth muscle contractility
All other research programs

2017

  $

Total research and development expenses

  $

Years Ended December 31,
2016

2015
(In millions)

Increase (Decrease)

2017

2016

10.6    $
75.4     
—     
4.3     
90.3    $

8.1    $
49.2     
—     
2.6     
59.9    $

5.8    $
36.3     
0.2     
4.1     
46.4    $

2.5    $
26.2     
—     
1.7     
30.4    $

2.3 
12.9 
(0.2)
(1.5)
13.5  

From  a  program  perspective,  the  increase  in  research  and  development  expenses  for  the  year  ended  December  31,  2017, 
compared to the same periods in each of 2016 and 2015 was primarily due to increased activity for our skeletal muscle contractility 
program, which included our skeletal muscle contractility program for tirasemtiv for the treatment of ALS and the clinical program for 
reldesemtiv under our collaboration with Astellas.

We expect our research and development expenditures to decrease in 2018 compared to 2017 primarily because in November 
2017 we suspended development of tirasemtiv. Under our strategic alliance with Astellas, we expect to continue development of our 
drug  candidate  reldesemtiv  for  the  potential  treatment  of  SMA  and  ALS  and  potentially  other  diseases  and  medical  conditions 
associated  with  muscle  weakness  or  wasting.  Under  our  strategic  alliance  with  Amgen,  we  expect  to  continue  the  Phase  3 
development of our drug candidate omecamtiv mecarbil for the potential treatment of heart failure.

Clinical development timelines, the likelihood of success and total completion costs vary significantly for each drug candidate 
and are difficult to estimate. We anticipate that we will determine on an ongoing basis which research and development programs to 
pursue and how much funding to direct to each program, taking into account the scientific and clinical success of each drug candidate. 
The lengthy process of seeking regulatory approvals and subsequent compliance with applicable regulations requires the expenditure 
of  substantial  resources.  Any  failure  by  us  to  obtain  and  maintain,  or  any  delay  in  obtaining,  regulatory  approvals  could  cause  our 
research and development expenditures to increase and, in turn, could have a material adverse effect on our results of operations.

General and administrative expenses

General and administrative expenses consist primarily of compensation for employees in executive and administrative functions, 
including,  but  not  limited  to,  finance,  human  resources,  legal,  business  and  commercial  development  and  strategic  planning.  Other 
significant  costs  include  facilities  costs,  consulting  costs  and  professional  fees  for  accounting  and  legal  services,  including  legal 
services associated with obtaining and maintaining patents and regulatory compliance. 

General and administrative expenses for the years ended December 31, 2017 were:

2017

Years Ended December 31,
2016

2015
(In millions)

Increase (Decrease)

2017

2016

General and administrative expenses

  $

36.5    $

27.8    $

19.7    $

8.7    $

8.1  

The  increase  in  general  and  administrative  expenses  in  2017  as  compared  to  2016  was  primarily  due  to  increased  personnel, 
non-cash stock compensation expense, increased commercial readiness activities, and accounting and finance and recruitment related 
costs.

50

 
 
   
 
 
 
   
   
   
   
 
 
 
 
   
   
   
 
 
   
 
 
 
   
   
   
   
 
 
 
 
General and administrative expenses increased 2016 compared to 2015 primarily due to increased spending in personnel-related 
expenses due to increased headcount and non-cash stock compensation expense, an increase in corporate and patent legal fees, and an 
increase in outsourced costs related to commercial development, grants and sponsorships, and accounting and finance and recruitment 
related costs. 

We expect that general and administrative expenses in 2018 will decrease compared to 2017, primarily because we expect lower 

commercial development expenses in 2018 as compared to 2017 following suspension of commercial development of tirasemtiv.

Interest expense

Interest expense for 2015, 2016 and 2017 primarily consisted of interest expense related to the loan and security agreement with 
the  Loan  and  Security  Agreement,  dated  as  of  October  19,  2015  and  amended  on  October  27,  2017  by  and  among  the  Company, 
Oxford Finance LLC and Silicon Valley Bank, as amended (the “Loan Agreement”). Interest expense increased in 2017 compared to 
2016  primarily  due  to  higher  average  loan  balances  outstanding  in  2017  compared  to  2016.  Interest  expense  increased  in  2016 
compared to 2015 due to interest expense related to the long-term debt obligations which commenced in fourth quarter 2015.

Non-cash interest expense on liability related to sale of future royalties

Non-cash  interest  expense  related  to  Liability  related  to  sale  of  future  royalties  in  2017  results  from  accretion  of  the  liability 
related to sale of future royalties in 2017. We anticipate that this non-cash interest expense will increase in the future primarily due to 
accretion of the liability over time.

Interest and Other Income, net

Interest and other income, net for the years ended December 31, 2017, 2016 and 2015, primarily consisted of interest income 
generated  from  our  cash,  cash  equivalents  and  investments.  Other  income  consisted  of  net  gains  on  upon  disposal  of  certain 
equipment.

Liquidity and Capital Resources

At December 31, 2017, our cash, cash equivalents and marketable securities totaled $285.4 million.

     Sources and Uses of Cash

From  inception,  we  funded  our  operations  through  the  sale  of  equity  securities,  non-equity  payments  from  collaborators,  a 
royalty  monetization  agreement,  long  term  debt,  capital  equipment  financings,  grants  and  interest  income.  We  have  generated 
significant operating losses since our inception. Our expenditures are primarily related to research and development activities. 

In February 2017, we entered into the Royalty Agreement by and between the Company and RPI Finance Trust (“RPI”), dated 
February  1,  2017  (the  “Royalty  Agreement”).  Under  the  Royalty  Agreement,  we  sold  a  portion  of  our  right  to  receive  royalties  on 
future  net  sales  of  omecamtiv  mecarbil  (and  potentially  other  compounds  with  the  same  mechanism  of  action)  under  the  Amgen 
Agreement  to  RPI  for  a  payment  of  $90.0 million.  In  addition,  RPI  purchased  $10.0 million  of  our  common  stock  pursuant  to  a 
concurrently executed Common Stock Purchase Agreement with RPI. 

In  June  2017,  we  completed  a  public  offering  of  our  common  stock  and  issued  6,049,000  shares  for  net  proceeds  of  $82.8 

million, before expenses.

Net cash used in operating activities was $101.8 million in the year ended December 31, 2017 and was largely due to our net 
loss  of  $127.8  million  less  noncash  charges  such  as  stock-based  compensation  expense  and  non-cash  interest  expense  on  liability 
related to sale of future royalties of $9.0 million and $14.0 million, respectively.

Net cash provided by operating activities was $37.0 million in the year ended December 31, 2016 and was largely due to the 
receipt of $65.0 million from Astellas in October 2016, the receipt of a $26.7 million milestone payment from Amgen in December 
2016,  partially  offset  by  cash  used  by  operations  due  to  the  ongoing  research  and  development  activities,  and  general  and 
administrative  spend  to  support  those  activities.  Net  income  for  the  year  ended  December 31,  2016  included  non-cash  stock  based 
compensation of $7.1 million. At December 31, 2016, deferred revenue of $23.1 million related primarily to the deferral of revenue 
for Astellas’ Option on Tirasemtiv.

51

Net  cash  provided  by  operating  activities  was  $4.9 million  in  the  year  ended  December 31,  2015  and  was  largely  due  to  the 
receipt of $45.0 million from Astellas in January 2015, partially offset by cash used by operations due to the ongoing research and 
development  activities.  The  net  loss  for  the  year  ended  December 31,  2015  included  non-cash  stock  based  compensation  of 
$4.6 million. At December 31, 2015, deferred revenue of $20.9 million related primarily to the deferral of revenue for Astellas based 
on the proportional performance model.

Net cash used in investing activities of $65.8 million in the year ended December 31, 2017 was primarily due to purchases of 
investments of $240.4 million and purchases  of  property and  equipment  of  $2.9 million,  partially offset by cash proceeds from  the 
maturities of investments of $177.5 million.

Net cash used in investing activities of $52.1 million in the year ended December 31, 2016 was primarily due to purchases of 
investments  of  $145.2 million  and  purchases  of  property  and  equipment  of  $1.6 million,  partially  offset  by  cash  proceeds  from  the 
maturities of investments of $94.6 million. Net cash provided by investing activities of $16.1 million in the year ended December 31, 
2015 was primarily due to proceeds from the maturity of investments of $132.2 million which exceeded purchases of investments by 
$16.6 million, partially offset by cash used by investing activities for purchases of property and equipment. 

Net  cash  provided  by  financing  activities  was  $226.0 million  in  the  year  ended  December 31,  2017  was  primarily  due  to  net 
proceeds  from  the  public  offering  of  our  Common  Stock  with  net  proceeds  to  us  of  $82.4  million,  net  proceeds  from  the  liability 
related to sales of future royalties of $90.6 million, net proceeds pursuant to the Committed Equity Offering (“CE Offering”) of $29.9 
million, net proceeds from the issuance of common stock to RPI of $7.6 million, and proceeds from common stock issuances from 
warrant exercises of $14.3 million. 

Net  cash  provided  by  financing  activities  was  $16.9 million  in  the  year  ended  December 31,  2016  was  primarily  due  to  net 
proceeds from the Loan Agreement of $14.9 million, proceeds from common stock purchases under our employee stock purchase plan 
of $0.9 million, proceeds from common stock issuances from warrant exercises of $0.6 million, and net proceeds from issuances of 
restricted  stock  to  employees  and  employee  stock  option  exercises  of  $0.4 million.  Net  cash  provided  by  financing  activities  was 
$23.9 million in the year ended December 31, 2015 was primarily due to net proceeds from the Loan Agreement of $14.9 million, net 
proceeds pursuant to the CE Offering of $8.7 million, and net proceeds from issuances of restricted stock to employees and employee 
stock option exercises of $0.4 million. 

Contractual Obligations and Commitments

Our contractual obligations for the next five years and thereafter are as follows (in thousands):

2018

2019

2020

2021

2022

  Beyond  

Total

Payments Due by Period

Long-term debt
Interest obligation on long-term debt
Operating lease obligations (1)
Co-investment option (2)
Liability related to sale of future royalties (3)   $
Total obligations

—    $
  $
2,615    $
  $
  $
3,789    $
  $ 18,750    $
—    $

—    $ 32,000 
9,366    $ 7,805    $
—    $ 10,358 
1,051    $ 2,371    $
—    $ 15,782 
2,465    $ —    $
—    $ —    $
—    $ 18,750 
—    $ —    $104,650    $ 104,650 
  $ 25,154    $ 12,645    $ 16,033    $ 12,882    $ 10,176    $104,650    $ 181,540  

9,366    $
1,821    $
4,846    $
—    $
—    $

5,463    $
2,500    $
4,682    $
—    $
—    $

(1) Operating lease obligations relates to future payments under our facility lease in South San Francisco, California, which expires 

in 2021.

(2)

(3)

Payments for our co-invest option in the Phase 3 development program of omecamtiv mecarbil under the Amgen Agreement. 

Liability related to sale of future royalties represents the carrying value at the latest balance sheet date of payments we would 
make to RPI under the Royalty Agreement, based on estimated future sales of omecamtiv mecarbil. Actual payments may be 
significantly higher or lower based on actual future sales of omecamtiv mecarbil, assuming omecamtiv mecarbil is approved and 
commercialized.  For  further  discussion  regarding  the  liability  related  to  the  sale  of  future  royalties,  see  Note  9  –  Liability 
Related to Sale of Future Royalties of the Notes to the Condensed Consolidated Financial Statements.

In future periods, we expect to incur substantial costs as we continue to expand our research programs and related research and 
development  activities.  We  expect  to  incur  significant  research  and  development  expenses  as  we  advance  the  research  and 
development of compounds from our other muscle biology programs through research to candidate selection to clinical development.

52

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our  future  capital  uses  and  requirements  depend  on  numerous  factors.  These  factors  include,  but  are  not  limited  to,  the 

following:

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

the  initiation,  progress,  timing,  scope  and  completion  of  preclinical  research,  non-clinical  development,  chemistry, 
manufacturing, and controls (“CMC”), and clinical trials for our drug candidates and other compounds;

the time and costs involved in obtaining regulatory approvals;

delays that may be caused by requirements of regulatory agencies;

Amgen’s  decisions  with  regard  to  funding  of  development  and  commercialization  of  omecamtiv  mecarbil  or  other 
compounds for the potential treatment of heart failure under the Amgen Agreement;

Astellas’ decisions with regard to funding of development and commercialization of reldesemtiv or other skeletal muscle 
activators under the Astellas Agreement;

our level of funding for the development of current or future drug candidates;

the number of drug candidates we pursue;

the costs involved in filing and prosecuting patent applications and enforcing or defending patent claims;

our  ability  to  establish  and  maintain  selected  strategic  alliances  required  for  the  development  of  drug  candidates  and 
commercialization of our potential drugs;

our plans or ability to expand our drug development capabilities, including our capabilities to conduct clinical trials for 
our drug candidates;

our plans or ability to engage third party manufacturers for our drug candidates and potential drugs;

our  plans  or  ability  to  build  or  access  sales  and  marketing  capabilities  and  to  achieve  market  acceptance  for  potential 
drugs;

the expansion and advancement of our research programs;

the hiring of additional employees and consultants;

the expansion of our facilities;

the acquisition of technologies, products and other business opportunities that require financial commitments; and

our revenues, if any, from successful development of our drug candidates and commercialization of potential drugs.

We  have  incurred  an  accumulated  deficit  of  $646.1 million  since  inception  and  there  can  be  no  assurance  that  we  will  attain 
profitability.  We  are  subject  to  risks  common  to  clinical-stage  companies  including,  but  not  limited  to, development  of  new  drug 
candidates, dependence on key personnel, and the ability to obtain additional capital as needed to fund our future plans. Our liquidity 
will  be  impaired  if  sufficient  additional  capital  is  not  available  on  terms  acceptable  to  us,  if  at  all.  To  date,  we  have  funded  our 
operations primarily through sales of our common stock and convertible preferred stock, contract payments under our collaboration 
agreements, debt financing arrangements, grants and interest income. Until we achieve profitable operations, we intend to continue to 
fund operations through payments from strategic collaborations, additional sales of equity securities, grants and debt financings. We 
have never generated revenues from commercial sales of our drugs and may not have drugs to market for at least several years, if ever. 
Our success is dependent on our ability to obtain additional capital by entering into new strategic collaborations and/or through equity 
or debt financings, and ultimately on our and our collaborators’ ability to successfully develop and market one or more of our drug 
candidates.  We  cannot  be  certain  that  sufficient  funds  will  be  available  from  such  collaborators  or  financings  when  needed  or  on 
satisfactory  terms.  Additionally,  there  can  be  no  assurance  that  any  of  drugs  based  on  our  drug  candidates  will  be  accepted  in  the 
marketplace or that any future products can be developed or manufactured at an acceptable cost. These factors could have a material 
adverse effect on our future financial results, financial position and cash flows.

Based on the current status of our development plans, we believe that our existing cash and cash equivalents, investments and 
interest earned on investments will be sufficient to meet our projected operating requirements for at least the next 12 months. If, at any 
time, our prospects for internally financing our research and development programs decline, we may decide to reduce research and 
development expenses by delaying, discontinuing or reducing our funding of development of one or more of our drug candidates or of 
other  research  and  development  programs.  Alternatively,  we  might  raise  funds  through  strategic  relationships,  public  or  private 
financings or other arrangements. There can be no assurance that funding, if needed, will be available on attractive terms, or at all, or 
in  accordance  with  our  planned  timelines.  Furthermore,  financing  obtained  through  future  strategic  relationships  may  require  us  to 
forego certain commercialization and other rights to our drug candidates. Similarly, any additional equity financing may be dilutive to 
stockholders and debt financing, if available, may involve restrictive covenants. Our failure to raise capital as and when needed could 
have a negative impact on our financial condition and our ability to pursue our business strategy.

53

Off-balance Sheet Arrangements

We are not party to any off-balance sheet arrangements that have, or are reasonably likely to have, a material current or future 

effect on our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Recent Accounting Pronouncements

See  “Recent  Accounting  Pronouncements”  in  Note 1,  “Organization  and  Significant  Accounting  Policies”  in  the  Notes  to 
Consolidated Financial Statements for a discussion of recently adopted accounting pronouncements and accounting pronouncements 
not yet adopted, and their expected impact on our financial position and results of operations.

Item 7A.

Quantitative and Qualitative Disclosures About Market Risk

Interest Rate and Market Risk

Cash, Cash Equivalents and Investments

As of December 31, 2017, we had cash, cash equivalents and investments of $285.4 million, which consisted of bank deposits, 
money market funds, agency bonds, U.S. government bonds and equity. Such interest-earning instruments carry a degree of interest 
rate risk.

We do not invest for trading or speculative purposes. We do not have any derivative financial instruments to manage our interest 
rate risk exposure. The average duration of all of our investments held as of December 31, 2017 was less than 12 months. We believe 
there  is  no  material  exposure  to  interest  rate  risk  or  market,  arising  from  our  financial  instruments  at  December  31,  2017. A 
hypothetical 10% change in interest rates at December 31, 2017 would not result in a significant change in the fair market value of our 
portfolio.

Long Term Debt

At December 31, 2017, our long-term debt was $31.8 million, which approximated the fair value of the debt. Principal payments 
on our debt are made in 41 equal monthly installments beginning on June 2019. Our debt carries a fixed interest rate of 8.05% per 
year. Changes in market interest rates may affect the fair value of the debt, but will not impact earnings or cash flows. 

The following are future payments for our long-term debt (in thousands):

2018
2019
2020
2021
2022
Total minimum payments
Less: Interest and final payment

Future payments

  $

  $

2,615 
7,964 
11,187 
10,416 
10,176 
42,358 
(10,358)
32,000  

54

   
   
   
   
   
   
Item 8.

Financial Statements and Supplementary Data 

CYTOKINETICS, INCORPORATED
INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm .........................................................................................................    56  
Consolidated Balance Sheets.........................................................................................................................................................    57  
Consolidated Statement of Operations and Comprehensive (Loss) Income .................................................................................    58  
Consolidated Statements of Stockholders’ Equity ........................................................................................................................    59  
Consolidated Statements of Cash Flows .......................................................................................................................................    60  
Notes to Consolidated Financial Statements .................................................................................................................................    61  

Page

55

 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Cytokinetics, Incorporated:

Opinions on the Financial Statements and Internal Control over Financial Reporting

We have audited the accompanying consolidated balance sheets of Cytokinetics, Incorporated and its subsidiary as of December 
31, 2017 and 2016, and the related consolidated statements of operations and comprehensive (loss) income, stockholders’ equity and 
cash flows for each of the three years in the period ended December 31, 2017, including the related notes (collectively referred to as 
the “consolidated financial statements”). We also have audited the Company's internal control over financial reporting as of December 
31,  2017,  based  on  criteria  established  in  Internal  Control  -  Integrated  Framework  (2013)  issued  by  the  Committee  of  Sponsoring 
Organizations of the Treadway Commission (COSO).  

In  our  opinion,  the  consolidated  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  financial 
position of the Company as of December 31, 2017 and 2016, and the results of their operations and their cash flows for each of the 
three years in the period ended December 31, 2017 in conformity with accounting principles generally accepted in the United States of 
America.  Also in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as 
of December 31, 2017, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO.

Basis for Opinions

The Company's management is responsible for these consolidated financial statements, for maintaining effective internal control 
over  financial  reporting,  and  for  its  assessment  of  the  effectiveness  of  internal  control  over  financial  reporting,  included  in 
Management's Report on Internal Control over Financial Reporting appearing under Item 9A. Our responsibility is to express opinions 
on  the  Company’s  consolidated  financial  statements  and  on  the  Company's  internal  control  over  financial  reporting  based  on  our 
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") 
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable 
rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB.  Those standards require that we plan and perform the 
audits to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether 
due to error or fraud, and whether effective internal control over financial reporting was maintained in all material respects.  

Our audits of the consolidated financial statements included performing procedures to assess the risks of material misstatement 
of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks.  Such 
procedures  included  examining,  on  a  test  basis,  evidence  regarding  the  amounts  and  disclosures  in  the  consolidated  financial 
statements.  Our audits also included evaluating the accounting principles used and significant estimates made by management, as well 
as evaluating the overall presentation of the consolidated financial statements.  Our audit of internal control over financial reporting 
included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and 
testing and evaluating the design and operating effectiveness of internal control based on the assessed risk.  Our audits also included 
performing such other procedures as we considered necessary in the circumstances. We believe that our audits provide a reasonable 
basis for our opinions.

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 (i) 
pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the 
assets of the company; (ii) 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  (iii)  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/ PricewaterhouseCoopers LLP 

San Jose, California
March 5, 2018

We have served as the Company’s auditor since 1999.  

56

CYTOKINETICS, INCORPORATED
CONSOLIDATED BALANCE SHEETS

ASSETS

 $

 $
LIABILITIES AND STOCKHOLDERS’ EQUITY

Current assets:

Cash and cash equivalents
Short-term investments
Accounts receivable
Prepaid and other current assets

Total current assets

Long-term investments
Property and equipment, net
Other assets

Total assets

Current liabilities:

Accounts payable
Accrued liabilities
Deferred revenue, current
Current portion of long-term debt
Other current liabilities

Total current liabilities

Long-term debt
Liability related to the sale of future royalties, net
Deferred revenue, non-current
Other long-term liabilities

Total liabilities

Commitments and contingencies (Note 10)
Stockholders’ equity:

Preferred stock, $0.001 par value:

Authorized: 10,000,000 shares; Issued and outstanding: none

Common stock, $0.001 par value:
Authorized: 163,000,000
Issued and outstanding: 53,960,832 shares at December 31, 2017
   and 40,646,595 shares at December 31, 2016

Additional paid-in capital
Accumulated other comprehensive income
Accumulated deficit

Total stockholders’ equity
Total liabilities and stockholders’ equity

December 31,

2017

2016

(In thousands, except
share and per share data)

125,206    $
143,685   
1,112   
4,292   
274,295   
16,518   
3,568   
429   
294,810    $

5,253    $
17,392   
9,572   
—   
227   
32,444   
31,777   
104,650   
15,000   
1,097   
184,968   

66,874 
89,375 
24 
2,360 
158,633 
7,672 
3,637 
200 
170,142 

4,236 
18,047 
8,060 
2,500 
415 
33,258 
27,381 
— 
15,000 
142 
75,781 

—   

— 

54   
755,526   
343   
(646,081)  
109,842   
294,810    $

41 
612,474 
137 
(518,291)
94,361 
170,142  

 $

 $

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

57

 
 
 
 
 
 
 
 
 
 
 
 
  
    
 
  
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
  
    
 
  
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
    
 
  
  
    
 
  
  
    
 
  
  
 
  
    
 
  
  
    
 
  
  
 
  
 
  
 
  
 
  
 
CYTOKINETICS, INCORPORATED
CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME

2017

Years Ended December 31,
2016
(In thousands, except per share data)

2015

Revenues:

Research and development, grant and other revenues, net
License revenues
Total revenues

  $

4,569    $
8,799     
13,368     

44,236    $
62,171     
106,407     

Operating expenses:

Research and development
General and administrative

Total operating expenses

Operating (loss) income
Interest expense
Non-cash interest expense on liability related to sale of future
   royalties
Interest and other income, net
Net (loss) income
Net (loss) income per share — basic
Net (loss) income per share — diluted
Weighted-average number of shares used in computing net
   (loss) income per share — basic
Weighted-average number of shares used in computing net
   (loss) income per share — diluted
Other comprehensive (loss) income:

90,296     
36,468     
126,764     
(113,396)    
(3,016)    

(13,980)    
2,602     
(127,790)   $
(2.59)   $
(2.59)   $

59,897     
27,823     
87,720     
18,687     
(2,698)    

—     
464     
16,453    $
0.41    $
0.39    $

  $
  $
  $

14,740 
13,918 
28,658 

46,398 
19,667 
66,065 
(37,407)
(268)

— 
174 
(37,501)
(0.97)
(0.97)

49,404     

39,943     

38,814 

49,404     

42,561     

38,814 

Unrealized (losses) gains on available-for-sale securities, net

Comprehensive (loss) income

206     
(127,584)   $

  $

(12)    
16,441    $

153 
(37,348)

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

58

 
 
 
 
 
   
   
 
 
 
 
   
      
      
  
   
   
   
      
      
  
   
   
   
   
   
   
   
   
   
   
      
      
  
   
CYTOKINETICS, INCORPORATED
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

Balance, December 31, 2014
Exercise of stock options
Issuance of common stock under Employee
   Stock Purchase Plan
Vesting of restricted stock
   units, net of taxes withheld
Exercise of warrants
Issuance of common stock under CE Offering at
   net of commission and issuance costs of $205
Issuance of warrants
Stock-based compensation
Other comprehensive income

Net loss

Balance, December 31, 2015
Exercise of stock options
Issuance of common stock under Employee
   Stock Purchase Plan
Vesting of restricted stock
   units, net of taxes withheld
Exercise of warrants
Issuance of warrants
Stock-based compensation
Other comprehensive loss

Net income
Balance, December 31, 2016
Exercise of stock options
Issuance of common stock under Employee
   Stock Purchase Plan
Vesting of restricted stock
   units, net of taxes withheld
Exercise of warrants
Issuance of common stock under secondary offering
   net of issuance costs of $3,400
Issuance of common stock under CE Offering at
   net of commission and issuance costs of $992
Issuance of common stock pursuant to
   Royalty Purchase Agreement
Stock-based compensation
Other comprehensive loss

Net loss

Balance, December 31, 2017

Common Stock

Shares

Amount

Additional
Paid-In
Capital

Accumulated
Other
Comprehensive
(Loss)
Income

  Accumulated  
Deficit

Total
Stockholders’  
Equity

    38,659,738    $
68,635     

(In thousands, except share and per share data)
(4)   $
39    $
—     
—     

589,272    $
427     

(497,243)   $
—     

92,064 
427 

21,167     

23,725     
234     

808,193     
—     
—     
—     
—     
    39,581,692    $
74,556     

—     

—     
—     

1     
—     
—     
—     
—     
40    $
—     

69     

(144)    
—     

8,672     
282     
4,567     
—     
—     
603,145    $
503     

—     

—     
—     

—     
—     
—     
153     
—     
149    $
—     

—     

—     
—     

—     
—     
—     
—     
(37,501)    
(534,744)   $
—     

69 

(144)
— 

8,673 
282 
4,567 
153 
(37,501)
68,590 
503 

129,604     

—     

917     

—     

—     

917 

25,745     
834,998     
—     
—     
—     
—     
    40,646,595    $
264,164     

—     
1     
—     
—     
—     
—     
41    $
—     

(135)    
610     
288     
7,146     
—     
—     
612,474    $
1,918     

120,959     

—     

1,167     

128,711     
3,450,122     

—     
3     

(904)    
12,068     

6,049,000     

6     

82,364     

2,425,625     

3     

29,852     

—     
—     
—     
—     
(12)    
—     
137    $
—     

—     

—     
—     

—     

—     

—     
—     
—     
—     
—     
16,453     
(518,291)   $
—     

(135)
611 
288 
7,146 
(12)
16,453 
94,361 
1,918 

—     

1,167 

—     
—     

(904)
12,071 

—     

82,370 

—     

29,855 

875,656     
—     
—     
—     
    53,960,832    $

1     
—     
—     
—     
54    $

7,559     
9,028     
—     
—     
755,526    $

—     
—     
206     
—     
343    $

—     
—     
—     
(127,790)    
(646,081)   $

7,560 
9,028 
206 
(127,790)
109,842  

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

59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
CYTOKINETICS, INCORPORATED
CONSOLIDATED STATEMENTS OF CASH FLOWS

2017

Years Ended December 31,
2016
(In thousands)

2015

  $

(127,790)   $

16,453    $

(37,501)

Cash flows from operating activities:
Net (loss) income
Adjustments to reconcile net (loss) income to net cash provided by
   (used in) operating activities:

Depreciation and amortization of property and equipment
Net gain on disposal of equipment
Non-cash interest expense related to long-term debt
Non-cash interest expense on liability related to sale of future
   royalties
Non-cash stock-based compensation
Gain on sale of investments
Changes in operating assets and liabilities:

Accounts receivable
Prepaid and other assets
Accounts payable
Accrued and other liabilities
Deferred revenue

Net cash (used in) provided by operating activities

Cash flows from investing activities:
Purchases of investments
Sales and maturities of investments
Purchases of property and equipment
Sales of property and equipment

Net cash (used in) provided by investing activities

Cash flows from financing activities:
Proceeds from public offerings of common stock, net of issuance
   costs
Proceeds from sale of future royalties, net of issuance costs
Proceeds from issuance of common stock related to sale of future royalties,
   net of issuance costs
Net proceeds from long term debt, net of debt discount and issuance costs
Proceeds from stock based award activities and warrants, net
Net cash provided by financing activities

Net increase in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
Supplemental disclosure of cash flow information
Cash paid for interest
Cash paid for taxes

  $

1,920     
(67)    
635     

14,028     
9,028     
—     

(1,088)    
(2,161)    
1,457     
766     
1,513     
(101,759)    

(240,413)    
177,462     
(2,877)    
—     
(65,828)    

112,224     
90,621     

7,560     
1,261     
14,253     
225,919     
58,332     
66,874     
125,206    $

741     
(18)    
534     

—     
7,146     
—     

(12)    
(707)    
1,698     
8,945     
2,202     
36,982     

(145,158)    
94,645     
(1,596)    
33     
(52,076)    

—     
—     

—     
14,996     
1,896     
16,892     
1,798     
65,076     
66,874    $

2,128     
1     

1,899     
1     

589 
(18)
3 

— 
4,567 
(3)

46,634 
(396)
755 
2,995 
(12,742)
4,883 

(115,566)
132,190 
(562)
1 
16,063 

8,673 
— 

— 
14,890 
352 
23,915 
44,861 
20,215 
65,076 

94 
1  

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

60

 
 
 
 
 
   
   
 
 
 
 
   
      
      
  
   
      
      
  
   
   
   
   
   
   
   
      
      
  
   
   
   
   
   
   
   
      
      
  
   
   
   
   
   
   
      
      
  
   
   
   
   
   
   
   
   
     
       
       
 
   
   
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 1 — Organization and Significant Accounting Policies

Organization

Cytokinetics,  Incorporated  (the  “Company”,  “we”  or  “our”)  was  incorporated  under  the  laws  of  the  state  of  Delaware  on 
August 5, 1997. The Company is a late stage biopharmaceutical company focused on the discovery and development of novel small 
molecule therapeutics that modulate muscle function for the potential treatment of serious diseases and medical conditions.

The  Company’s  financial  statements  contemplate  the  conduct  of  the  Company’s  operations  in  the  normal  course  of  business. 
The Company has incurred an accumulated deficit of $646.1 million since inception and there can be no assurance that the Company 
will attain profitability. The Company had a net loss of $127.8 million and net cash used in operations of $101.8 million for the year 
ended  December 31,  2017.  Cash,  cash  equivalents  and  investments  increased  to  $285.4  million  at  December 31,  2017  from 
$163.9 million  at  December 31,  2016.  The  Company  anticipates  that  it  will  have  operating  losses  and  net  cash  outflows  in  future 
periods.

The Company is subject to risks common to late stage biopharmaceutical companies including, but not limited to, development 
of new drug candidates, dependence on key personnel, and the ability to obtain additional capital as needed to fund its future plans. 
The Company’s liquidity will be impaired if sufficient additional capital is not available on terms acceptable to the Company. To date, 
the  Company  has  funded  its  operations  primarily  through  sales  of  its  common  stock  and  convertible  preferred  stock,  contract 
payments  under  its  collaboration  agreements,  sale  of  future  royalties,  debt  financing  arrangements,  government  grants  and  interest 
income. Until it achieves profitable operations, the Company intends to continue to fund operations through payments from strategic 
collaborations,  additional  sales  of  equity  securities,  grants  and  debt  financings.  The  Company  has  never  generated  revenues  from 
commercial sales of its drugs and may not have drugs to market for at least several years, if ever. The Company’s success is dependent 
on its ability to enter into new strategic collaborations and/or raise additional capital and to successfully develop and market one or 
more  of  its  drug  candidates.  As  a  result,  the  Company  may  choose  to  raise  additional  capital  through  equity  or  debt  financings  to 
continue  to  fund  its  operations  in  the  future.  The  Company  cannot  be  certain  that  sufficient  funds  will  be  available  from  such  a 
financing  or  through  a  collaborator  when  required  or  on  satisfactory  terms.  Additionally,  there  can  be  no  assurance  that  the 
Company’s drug candidates will be accepted in the marketplace or that any future products can be developed or manufactured at an 
acceptable cost. These factors could have a material adverse effect on the Company’s future financial results, financial position and 
cash flows.

Based on the current status of its research and development plans, the Company believes that its existing cash, cash equivalents 
and investments will be sufficient to fund its cash requirements for at least the next 12 months after the issuance of the consolidated 
financial  statements.  If,  at  any  time,  the  Company’s  prospects  for  financing  its  research  and  development  programs  decline,  the 
Company may decide to reduce research and development expenses by delaying, discontinuing or reducing its funding of one or more 
of  its  research  or  development  programs.  Alternatively,  the  Company  might  raise  funds  through  strategic  collaborations,  public  or 
private financings or other arrangements. Such funding, if needed, may not be available on favorable terms, or at all. The financial 
statements do not include any adjustments that might result from the outcome of this uncertainty.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires 
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent 
assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting 
period. Actual results could differ from those estimates.

Basis of Presentation

The  consolidated  financial  statements  include  the  accounts  of  Cytokinetics  and  its  wholly  owned  subsidiary  and  have  been 
prepared  in  accordance  with  U.S.  generally  accepted  accounting  principles  (“US  GAAP”).  Intercompany  transactions  and  balances 
have been eliminated in consolidation.

Concentration of Credit Risk and Other Risks and Uncertainties

Financial  instruments  that  potentially  subject  the  Company  to  concentrations  of  risk  consist  principally  of  cash  and  cash 

equivalents, investments, long term debt and accounts receivable.

61

CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

The  Company’s  cash,  cash  equivalents  and  investments  are  invested  in  deposits  with  three  major  financial  institutions  in  the 

United States. Deposits in these banks may exceed the amount of insurance provided on such deposits. 

The Company’s exposure to credit risk associated with non-payment is limited to its strategic partners Amgen Inc., (“Amgen”) 
and  Astellas  Pharma  Inc.,  (“Astellas”)  and  any  material  non-payment  from  our  partners  would  result  in  a  material  breach  of  the 
agreements underlying the strategic partnerships.          

Drug candidates developed by the Company may require approvals or clearances from the U.S. Food and Drug Administration 
(“FDA”) or other regulatory agencies prior to commercial sales. There can be no assurance that the Company’s drug candidates will 
receive any of the required approvals or clearances. If the Company was to be denied approval or clearance or any such approval or 
clearance was to be delayed, it would have a material adverse impact on the Company.

Cash and Cash Equivalents

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

equivalents.

Investments

Available-for-sale  investments.      The  Company’s  investments  consist  of  U.S. Treasury  securities,  agency  bonds,  and  money 
market funds. The Company designates all investments as available-for-sale and therefore reports them at fair value, based on quoted 
marked prices, with unrealized gains and losses recorded in accumulated other comprehensive loss. The cost of securities sold is based 
on the specific-identification method. Investments with original maturities greater than three months and remaining maturities of one 
year  or  less  are  classified  as  short-term  investments.  Investments  with  remaining  maturities  greater  than  one  year  are  classified  as 
long-term investments. The amortized cost of debt securities in this category is adjusted for amortization of premiums and accretion of 
discounts to maturity. Such amortization is included in interest income. Recognized gains and losses and declines in value judged to 
be  other-than-temporary,  if  any,  on  available-for-sale  securities  are  included  in  other  income  or  expense.  Interest  and  dividends  on 
securities classified as available-for-sale are included in Interest and other, net.

Other-than-temporary impairment.     All of the Company’s available-for-sale investments are subject to a periodic impairment 
review.  The  Company  recognizes  an  impairment  charge  when  a  decline  in  the  fair  value  of  its  investments  below  the  cost  basis  is 
judged to be other-than-temporary. Factors considered by management in assessing whether an other-than-temporary impairment has 
occurred include: the nature of the investment; whether the decline in fair value is attributable to specific adverse conditions affecting 
the investment; the financial condition of the investee; the severity and the duration of the impairment; and whether the Company has 
the intent and ability to hold the investment to maturity. When the Company determines that an other-than-temporary impairment has 
occurred,  the  investment  is  written  down  to  its  market  value  at  the  end  of  the  period  in  which  it  is  determined  that  an  other-than-
temporary decline has occurred.

Property and Equipment, net

Property  and  equipment  are  stated  at  cost  less  accumulated  depreciation  and  are  depreciated  on  a  straight-line  basis  over  the 
estimated  useful  lives  of  the  related  assets,  which  are  generally  three  years  for  computer  equipment  and  software,  five  years  for 
laboratory  equipment  and  office  equipment,  and  seven  years  for  furniture  and  fixtures.  Amortization  of  leasehold  improvements  is 
computed using the straight-line method over the shorter of the remaining lease term or the estimated useful life of the related assets, 
typically  ranging  from  three  to  seven  years.  Upon  sale  or  retirement  of  assets,  the  costs  and  related  accumulated  depreciation  and 
amortization are removed from the balance sheet and the resulting gain or loss is reflected in operations. 

Impairment of Long-lived Assets

Long-lived  assets,  the  Company  reviews  long-lived  assets,  including  property  and  equipment,  are  reviewed  for  impairment 
whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. 
Impairment is measured as the amount by which the carrying amount of a long-lived asset exceeds its fair value. The Company would 
recognize  an  impairment  loss  when  estimated  undiscounted  future  cash  flows  expected  to  result  from  the  use  of  the  asset  and  its 
eventual disposition are materially less than its carrying amount. 

62

        
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Revenue Recognition

The  Company  recognizes  revenue  after  the  following  criteria  are  met:  (i) persuasive  evidence  of  an  arrangement  exists; 
(ii) delivery  has  occurred  or  services  have  been  rendered;  (iii) the  fee  is  fixed  or  determinable;  and  (iv) collectability  is  reasonably 
assured. Determination of whether persuasive evidence of an arrangement exists and whether delivery has occurred or services have 
been  rendered  are  based  on  management’s  judgments  regarding  the  fixed  nature  of  the  fee  charged  for  research  performed  and 
milestones met, and the collectability of those fees. Should changes in conditions cause management to determine these criteria are not 
met for certain future transactions, revenue recognized for any reporting period could be adversely affected.

Revenue  under  the  Company’s  strategic  alliances  are  recognized  based  on  the  performance  requirements  of  the  alliance. 
Revenues  may  include  research  and  development  revenues  earned  for  research  and  development  activities,  non-refundable  license 
fees, milestones and royalties. 

In order to account for multiple element arrangements, we identify the deliverables at the inception of the arrangement and each 
deliverable within a multiple deliverable revenue arrangement is accounted for as a separate unit of accounting if both of the following 
criteria  are  met:  (1)  the  delivered  item  or  items  have  value  to  the  customer  on  a  standalone  basis  and  (2)  for  an  arrangement  that 
includes  a  general  right  of  return  relative  to  the  delivered  items,  delivery  or  performance  of  the  undelivered  items  is  considered 
probable  and  substantially  in  our  control.  A  delivered  item  or  items  that  do  not  qualify  as  a  separate  unit  of  accounting  within  the 
arrangement is combined with the other applicable undelivered items within the arrangement. For a combined unit of accounting, non-
refundable  upfront  payments  are  recognized  in  a  manner  consistent  with  the  final  deliverable,  generally  ratably  over  the  period  we 
provide  research  and  development  services.  If  we  determine  that  multiple  deliverables  exist  for  consideration  received,  the 
consideration is allocated to one or more units of accounting based upon the best estimate of the selling price (“BESP”), third-party 
evidence (“TPE”), or vendors specific objective evidence (“VSOE”) of each deliverable. The selling price used for each deliverable is 
based on vendor-specific objective evidence, if available, third-party evidence if vendor-specific objective evidence is not available, or 
estimated selling price if neither vendor-specific or third-party evidence is available.  

Amounts received in advance of our service performance are recorded as deferred revenue and are recognized as revenue as we 
perform  services  over  estimated  performance  period.  We  review  the  estimated  periods  of  performance.  Our  estimates  of  our 
performance period may change over the course of the collaboration term. Such a change in a current period could have a material 
impact on the amount of revenue we recognize in current and future periods.

Payments that are contingent upon achievement of a substantive event that can only be achieved based on our performance and 
there is substantive uncertainty about whether the event will be achieved at the inception of the arrangement, commonly referred to as 
a  milestone,  are  recognized  as  revenue  in  their  entirety  in  the  period  in  which  the  milestone  is  achieved.  Payments  for  a  milestone 
must relate solely to prior performance, be reasonable relative to all of the deliverables and payment terms within the agreement and 
commensurate  with  our  performance  to  achieve  the  milestone  after  commencement  of  the  agreement.  Payments  contingent  upon 
achievement of events that are not considered substantive milestones are allocated to the respective arrangements unit of accounting 
when received and recognized as revenue based on the revenue recognition policy for that unit of accounting. Other contingent event-
based payments received for which payments are the result of a collaborative partner’s performance are not considered milestones and 
recognized when the four criteria are met.

Research  and  development  revenues  and  cost  reimbursements  are  based  upon  negotiated  rates  for  the  Company’s  full-time 
employee  equivalents  (“FTE”)  and  actual  out-of-pocket  costs.  FTE  rates  are  set  based  upon  the  Company’s  costs,  and  which  the 
Company believes approximate fair value. None of the revenues recognized to date are refundable if the relevant research effort is not 
successful.  In  arrangements  in  which  both  parties  make  payments  to  each  other,  the  Company  evaluates  the  payments  for 
arrangements  under  which  consideration  is  given  to  determine  whether  payments  made  by  us  will  be  recognized  as  a  reduction  of 
revenue or as expense. Revenue may be reduced by payments made by us to another party unless the Company receives a separate and 
identifiable benefit in exchange for the payments and the Company can reasonably estimate the fair value of the benefit received. In 
arrangements  in  which  the  Company  is  the  primary  obligor,  the  Company  records  payments  from  the  other  party  as  research  and 
development revenue. If the Company is not the primary obligor, the Company records payments as a reduction of revenue.

Funds  received  from  third  parties  under  grant  arrangements  may  be  treated  as  revenue  if  the  Company  is  deemed  to  be  the 
principal participant in the grant arrangement where the activities under the grant are part of the Company’s development program. 
Otherwise,  the  funds  received  are  recognized  as  a  reduction  to  research  and  development  expense.  Non-refundable  grant  funds 
received  are  recognized  when  the  related  qualified  research  and  development  costs  are  incurred.  Funds  received  in  advance  are 
deferred revenue.

63

CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Preclinical Studies and Clinical Trial Accruals

A substantial portion of the Company’s preclinical studies and all of the Company’s clinical trials have been performed by third-
party  contract  research  organizations  (“CROs”)  and  other  vendors  and  our  accruals  for  expenses  for  preclinical  studies  and  clinical 
trials  may  be  significant.  For  preclinical  studies,  the  significant  factors  used  in  estimating  accruals  include  the  percentage of  work 
completed  to  date  and  contract  milestones  achieved.  For  clinical  trial  expenses,  the  significant  factors  used  in  estimating  accruals 
include the number of patients enrolled, duration of enrollment, milestones achieved and percentage of work completed to date. The 
Company monitors patient enrollment levels and related activities to the extent practicable through internal reviews, correspondence 
and  status  meetings  with  CROs,  and  review  of  contractual  terms.  The  Company  depends  on  the  timeliness  and  accuracy  of  data 
provided  by  its  CROs  and  other  vendors  to  accrue  expenses.  If  the  Company  receives  and  relies  on  incomplete  or  inaccurate  data 
accruals and expenses may be too high or too low at a given point in time and corresponding adjustments to accruals and expenses 
would be made in future periods when the actual expense becomes known.

Research and Development Expenditures

Research and development costs are charged to operations as incurred. Research and development expenses consist primarily of 
clinical manufacturing costs, preclinical study expenses, consulting and other third party costs, employee compensation, supplies and 
materials, allocation of overhead and occupancy costs, facilities costs and depreciation of equipment.

Income Taxes

The  Company  accounts  for  income  taxes  under  the  asset  and  liability  method.  Under  this  method,  deferred  tax  assets  and 
liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted 
tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established 
when necessary to reduce deferred tax assets to the amounts expected to be realized.

The  Company  recognizes  uncertain  tax  positions  taken  or  expected  to  be  taken  on  a  tax  return.  Tax  positions  are  initially 
recognized  when  it  is  more  likely  than  not  that  the  position  will  be  sustained  upon  examination  by  the  tax  authorities.  Such  tax 
positions are initially and subsequently measured as the largest amount of tax benefit that is more likely than not of being realized 
upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

The Company recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense.

Stock-Based Compensation

The Company calculates non-cash stock-based compensation for stock-based awards made to employees and directors, at the 
grant date based on the calculated fair value of the award, and recognizes expense on a straight-line basis over the requisite service 
period, generally the vesting period of the award. Stock compensation for non-employees is measured at the fair value of the award for 
each period until the award is fully vested. Compensation cost for restricted stock awards that contain performance conditions is based 
on the grant date fair value of the award and compensation expense is recorded over the implicit or explicit requisite service period 
based on management’s best estimate as to whether it is probable that the shares awarded are expected to vest.

The Company reviews the valuation assumptions at each grant date and, as a result, assumptions used to value awards in one 
period may differ significantly from another period. The assumptions used in estimating the fair value of share-based payment awards 
involve inherent uncertainties and the application of management judgment and represent management’s best estimates at the time the 
Company estimates the expected forfeiture rate and recognizes expense only for those shares expected to vest. If the actual forfeiture 
rate  in  the  future  is  materially  different  from  our  estimate,  stock-based  compensation  expense  could  be  significantly  different  from 
what has been recorded in the current period.

During  2017,  the  Company  adopted  ASU  No.  2016-09,  Stock  Compensation  on  a  modified  retrospective  approach.    the 
Company  recognizes  all  excess  tax  benefits  and  tax  deficiencies  as  income  tax  expense  or  benefit  in  the  income  statement  and 
recognizes previously unrecognized excess tax benefits upon adoption as a cumulative-effect adjustment in retained earnings. As of 
January 1, 2017, the Company recognized excess tax benefit of $0.7 million as an increase to deferred tax assets. This increase was 
fully offset by a valuation allowance. Accordingly, no cumulative-effect adjustment to retained earnings was recorded as of December 
31, 2017. The Company estimates forfeitures expected to occur to determine stock-based compensation expense. The adoption of this 
aspect of the guidance did not have a material impact on our financial statements and disclosures.

64

CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Non-Cash Interest Expense on Liability Related to Sale of Future Royalties

The  Company  treated  the  Liability  related  to  sale  of  future  royalties  as  a  debt  financing,  to  be  amortized  under  the  effective 

interest rate method over the life of the related royalty stream.

The Liability related to sale of future royalties and the debt amortization are based on the Company’s current estimates of future 
royalties expected to be paid over the life of the arrangement. The Company will periodically assess the expected royalty payments 
using  a  combination  of  internal  projections  and  forecasts  from  external  sources.  To  the  extent  the  Company’s  future  estimates  of 
future royalty payments are greater or less than its previous estimates or the estimated timing of such payments is materially different 
than its previous estimates, the Company will adjust the Liability related to sale of future royalties and prospectively recognize related 
non-cash interest expense.

Prior Year’s Presentations

Certain  amounts  in  the  prior  year’s  presentations  have  been  reclassified  to  conform  to  the  current  presentation.  These 

reclassifications had no effect on previously reported net income.

Recent Accounting Pronouncements

In August 2016, the FASB issued ASU 2016-15, ‘Statement of cash flows (Topic 230): Classification of certain cash receipts 
and  cash  payments’.  ASU 2016-15  issued  guidance  to  clarify  how  certain  cash  receipts  and  payments  should  be  presented  in  the 
statement of cash flows. ASU 2016-15 is effective for annual and interim reporting periods beginning after December 15, 2017 and 
early  adoption  is  permitted.  The  Company  does  not  expect  the  adoption  of  this  standard  to  have  a  material  effect  on  its  financial 
statements or disclosures.

In  June  2016,  the  FASB  issued  ASU  2016-13,  ‘Financial  Instruments  —  Credit  Losses  —  Measurement  of  Credit  Losses  on 
Financial  Instruments.  ASU 2016-13  changes  the  impairment  model  for  most  financial  assets  and  certain  other  instruments.  ASU 
2016-13 is effective for annual and interim reporting periods beginning after December 15, 2019. The Company is in the process of 
evaluating the impact the adoption of this standard would have on its financial statements and disclosures.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires management to record right-to-
use asset and lease liability on the statement of financial position for operating leases. ASU 2016-02 is effective for annual and interim 
reporting periods beginning on or after December 15, 2018 and the modified retrospective approach is required. The Company is in 
the process of evaluating the impact the adoption of this standard would have on its financial statements and disclosures.

In March 2016, the FASB issued ASU 2016-09, Stock compensation (Topic 718). ASU 2016-09 simplifies various aspects of 
accounting for share-based payments and presentation in the financial statements. During the three months ended March 31, 2017, the 
Company  adopted  ASU  No.  2016-09  on  a  modified  retrospective  approach.  The  guidance  requires  us  to  recognize  all  excess  tax 
benefits and tax deficiencies as income tax expense or benefit in the income statement and recognize previously unrecognized excess 
tax benefits upon adoption as a cumulative-effect adjustment in retained earnings, which eliminates the need to track unrecognized 
excess  tax  benefits  for  both  new  and  existing  awards.  As  of  January  1,  2017,  the  Company  recognized  excess  tax  benefit  of  $0.7 
million as an increase to deferred tax assets related to tax loss carryover. However, the entire amount was offset by a full valuation 
allowance. Accordingly, no cumulative-effect adjustment to retained earnings was recorded as of December 31, 2017. The Company 
will  maintain  its  current  forfeiture  policy  to  estimate  forfeitures  expected  to  occur  to  determine  stock-based  compensation 
expense. The adoption of this aspect of the guidance did not have a material impact on our financial statements and disclosures. 

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires management to record right-to-
use asset and lease liability on the statement of financial position for operating leases. ASU 2016-02 is effective for annual and interim 
reporting periods beginning on or after December 15, 2018 and modified retrospective approach is required. The Company is in the 
process of evaluating the impact the adoption of this standard would have on its financial statements and disclosures.

In January 2016, the FASB issued ASU 2016-01, Financial instruments (Subtopic 825-10). ASU 2016-01 requires management 
to measure equity investments at fair value with changes in fair value recognized in net income. ASU 2016-01 is effective for annual 
and interim reporting periods beginning on or after December 15, 2017 and early adoption is not permitted. The Company does not 
expect the adoption of ASU 2016-01 to have a material effect upon its financial statements or disclosures.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which requires an entity to 
recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The 
ASU  will  replace  most  existing  revenue  recognition  guidance  in  U.S.  GAAP  when  it  becomes  effective.  The  new  standard  will 
become effective and the Company will adopt the standard on January 1, 2018. The standard permits the use of either the modified 

65

CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

retrospective method or full retrospective approach for all periods presented. The Company currently anticipates adopting the standard 
using the modified retrospective method. The Company has performed a preliminary assessment and continues to evaluate the impact 
of  the  pending  adoption  of  the  new  revenue  standard  on  its  consolidated  financial  statements  and  has  determined  that  the 
collaborations  with  both  Amgen  and  Astellas  are  within  its  scope.  Upon  completion  of  the  Company’s  analysis,  the  Company  will 
determine  the  cumulative  effect  of  initially  applying  the  new  standard,  including  areas  we  expect  to  be  impacted  such  as  license-
related revenue and payments in connection with the Co-invest Option. The Company is also currently updating its accounting policy 
and designing and implementing the necessary changes to processes and controls to account for revenue under the new standard and 
anticipates completing its implementation in connection with its first quarter 2018 interim financial statements. 

Note 2 — Net (Loss) Income Per Share

Basic net (loss) income per share is computed by dividing net (loss) income by the weighted average number of vested common 
shares  outstanding  during  the  period.  Diluted  net  (loss)  income  per  share  is  computed  by  giving  effect  to  all  potentially  dilutive 
common  shares,  including  outstanding  stock  options,  unvested  restricted  stock,  warrants,  convertible  preferred  stock  and  shares 
issuable under the Company’s Employee Stock Purchase Plan (“ESPP”), by applying the treasury stock method. The following is the 
calculation of basic and diluted net (loss) income per share (in thousands, except per share data):

Net (loss) income
Weighted-average shares used in computing net
   (loss) income per share — basic
Effect of dilutive securities:
Warrants to purchase common stock
Options to purchase common stock
Restricted stock units
Shares issuable related to the ESPP
Dilutive potential common shares
Weighted-average shares used in computing net
   (loss) income per share — diluted
Net (loss) income per share — basic
Net (loss) income per share — diluted

Years Ended December 31,
2016

2017
(127,790)  $

  $

16,453    $

2015
(37,501)

49,404     

39,943     

38,814 

—     
—     
—     
—     
—     

2,019     
409     
181     
9     
2,618     

— 
— 
— 
— 
— 

49,404     
(2.59)  $
(2.59)  $

42,561     
0.41    $
0.39    $

38,814 
(0.97)
(0.97)

  $
  $

The following instruments were excluded from the computation of diluted net (loss) income per share for the periods presented 

because their effect would have been antidilutive (in thousands):

Options to purchase common stock
Warrants to purchase common stock
Restricted and Performance stock units
Shares issuable related to the ESPP

Total shares

2017

December 31,
2016

5,957 
100 
457 
20 
6,534 

3,688 
— 
— 
— 
3,688 

2015

4,835 
5,641 
757 
16 
11,249  

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CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Note 3 — Cash Equivalents and Investments

Cash Equivalents and Available for Sale Investments

The amortized cost and fair value of cash equivalents and available for sale investments at December 31, 2017 and 2016 were as 

follows (in thousands):

Cash equivalents —
   U. S. Treasury securities
   and money market funds
Short-term investments —
   U.S. Treasury securities
   and Agency bonds
Long-term investments — Equity
   and U.S. Treasury securities

Cash equivalents —
   U. S. Treasury securities
   and money market funds
Short-term investments —
   U.S. Treasury securities
Long-term investments — Equity
   and U.S. Treasury securities

Amortized
Cost

December 31, 2017

Unrealized
Gains

Unrealized
Losses

Fair
Value

  $

111,501    $

—    $

—    $

111,501 

  $

  $

  $

  $

  $

143,895    $

16,538    $

—    $

—    $

(210)   $

143,685 

(20)   $

16,518  

Amortized
Cost

December 31, 2016

Unrealized
Gains

Unrealized
Losses

Fair
Value

55,658    $

89,396    $

—    $

2    $

—    $

55,658 

(23)   $

89,375 

7,513    $

176    $

(17)   $

7,672  

As of December 31, 2017, the Company’s long-term investments in U.S. Treasury securities have maturity dates less than 1.5 
years. As of December 31, 2017, none of the investments were other-than temporarily impaired, no investment was in a continuous 
unrealized  loss  position  for  more  than  one  year,  unrealized  losses  were  not  due  to  change  in  credit  risk  and  the  Company  believes 
investments with an unrealized loss would be held until maturity. 

Note 4 — Fair Value Measurements

The Company values its financial assets and liabilities at fair value, defined as the price that would be received for assets when 
sold  or  paid  to  transfer  a  liability  in  an  orderly  transaction  between  market  participants  at  the  measurement  date  (exit  price).  The 
Company utilizes market data or assumptions that the Company believes market participants would use in pricing the asset or liability, 
including  assumptions  about  risk  and  the  risks  inherent  in  the  inputs  to  the  valuation  technique.  These  inputs  can  be  readily 
observable, market corroborated or generally unobservable.

The  Company  primarily  applies  the  market  approach  for  recurring  fair  value  measurements  and  endeavors  to  utilize  the  best 
information reasonably available. Accordingly, the Company utilizes valuation techniques that maximize the use of observable inputs 
and minimize the use of unobservable inputs to the extent possible, and considers the security issuers’ and the third-party insurers’ 
credit risk in its assessment of fair value.

The  Company  classifies  the  determined  fair  value  based  on  the  observability  of  those  inputs.  Fair  value  accounting  guidance 
establishes  a  fair  value  hierarchy  that  prioritizes  the  inputs  used  to  measure  fair  value.  The  hierarchy  gives  the  highest  priority  to 
unadjusted  quoted  prices  in  active  markets  for  identical  assets  or  liabilities  (Level 1  measurement)  and  the  lowest  priority  to 
unobservable inputs (Level 3 measurement). The three defined levels of the fair value hierarchy are as follows:

Level 1 — Observable inputs, such as quoted prices in active markets for identical assets or liabilities;

Level 2 —  Inputs,  other  than  the  quoted  prices  in  active  markets,  that  are  observable  either  directly  or  through  corroboration 

with observable market data; and

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CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Level 3 —  Unobservable  inputs,  for  which  there  is  little  or  no  market  data  for  the  assets  or  liabilities,  such  as  internally-

developed valuation models.

Financial assets measured at fair value on a recurring basis as of December 31, 2017 and 2016 are classified in the table below 

in one of the three categories described above (in thousands):

December 31, 2017

Fair Value Measurements Using
Level 2

Level 3

Level 1

Assets:
Money market funds
U.S. Treasury securities
Agency bonds
Equity securities
Total

Amounts included in:

Cash and cash equivalents
Short-term investments
Long-term investments

Total

Assets:
Money market funds
U.S. Treasury securities
Equity securities
Total

Amounts included in:

Cash and cash equivalents
Short-term investments
Long-term investments

Total

  $

  $

  $

  $

  $

  $

  $

  $

51,001    $
165,801     
—     
573     
217,375    $

111,501    $
89,356     
16,518     
217,375    $

—    $
—     
54,329     
—     
54,329    $

—    $
54,329     
—     
54,329    $

December 31, 2016

Fair Value Measurements Using
Level 2

Level 3

Level 1

52,657    $
99,872     
176     
152,705    $

55,658    $
89,375     
7,672     
152,705    $

—    $
—     
—     
—    $

—    $
—     
—     
—    $

Assets
    At Fair Value  

—    $
—     

—     
—    $

—    $
—     
—     
—    $

51,001 
165,801 
54,329 
573 
271,704 

111,501 
143,685 
16,518 
271,704  

Assets
  At Fair Value  

—    $
—     
—     
—    $

—    $
—     
—     
—    $

52,657 
99,872 
176 
152,705 

55,658 
89,375 
7,672 
152,705  

 The carrying amount of the Company’s accounts receivable and accounts payable approximates fair value due to the short-term 

nature of these instruments.

Fair value of financial liabilities:

As  of  December 31,  2017  and  December 31,  2016,  the  fair  value  of  the  long-term  debt,  payable  in  installments  through  year 
ended  2020,  approximated  its  carrying  value  of  $31.8 million  and  $29.9 million,  respectively,  because  it  is  carried  at  a  market 
observable interest rate, which are considered Level 2.

As  of  December 31,  2017,  the  fair  value  of  liability  related  to  the  sale  of  future  royalties  is  based  on  the  Company’s  current 
estimates of future royalties expected to be paid to RPI Finance Trust (“RPI”), an entity related to Royalty Pharma, over the life of the 
arrangement, which are considered Level 3 (See Note 9 – “Liability Related to Sale of Future Royalties”). 

There were no transfers between Level 1, Level 2, and Level 3 during the periods presented. 

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CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Note 5 — Balance Sheet Components

Property and equipment balances were as follows (in thousands):

Property and equipment, net:
Laboratory equipment
Computer equipment and software
Office equipment, furniture and fixtures
Leasehold improvements

Total property and equipment

Less: Accumulated depreciation and amortization
Total property and equipment, net

December 31,

2017

2016

  $

  $

17,100    $
2,890     
1,137     
5,067     
26,194     
(22,626)   
3,568    $

16,742 
2,699 
856 
4,458 
24,755 
(21,118)
3,637  

Depreciation expense was $1.9 million, $0.7 million and $0.6 million for the years ended December 31, 2017, 2016, and 2015 

respectively.

Accrued liabilities were as follows (in thousands):

Accrued liabilities:

Clinical and preclinical costs
Bonus
Other payroll related
Other accrued expenses
Consulting and professional fees
Leasehold improvements

Total accrued liabilities

December 31,

2017

2016

  $

  $

8,370   $
4,054    
2,207    
1,426    
1,335    
—    
17,392   $

10,092 
3,800 
1,888 
897 
698 
672 
18,047  

The  Company  sponsors  a  401(k)  defined  contribution  plan  covering  all  employees.  In  2017,  2016  and  2015,  employer 

contributions to the 401(k) plan were $0.5 million, $0.5 million and $0.4 million, respectively.

Note 6 — Research and Development Arrangements

Amgen Inc. (“Amgen”)

The  Company  and  Amgen  collaborate  on  a  worldwide  basis  to  discover,  develop  and  commercialize  novel  small  molecule 
therapeutics,  including  omecamtiv  mecarbil,  that  activate  cardiac  muscle  contractility  for  potential  applications  in  the  treatment  of 
heart  failure  under  the  Collaboration  and  Option  Agreement  dated  December  29,  2006,  as  amended  (the  “Amgen  Agreement”). 
Amgen  is  responsible  for  the  development  and  commercialization  of  omecamtiv  mecarbil  and  related  compounds  at  its  expense 
worldwide, subject to the Company’s development and commercialization participation rights. The Company recognizes research and 
development  revenue  from  Amgen  for  reimbursement  of  internal  costs  of  certain  full-time  employee  equivalents,  supporting  a 
collaborative  research  program  directed  to  the  discovery  of  next-generation  cardiac  sarcomere  activator  compounds  and  the 
development program for omecamtiv mecarbil, and other costs related to the research and development program.

In 2016, Amgen and Les Laboratories Servier and Institut de Researches Servier (“Servier”) announced Servier’s decision to 
exercise  its  option  to  commercialize  omecamtiv  mecarbil  in  Europe  as  well  as  the  Commonwealth  of  Independent  States  (“CIS”), 
including Russia. The option and related commercialization sublicense to Servier is subject to the terms and conditions of the Amgen 
Agreement. Amgen remains responsible for the performance of its obligations under the Amgen Agreement, including the payment of 
milestones and royalties relating to the development and commercialization of omecamtiv mecarbil in Europe and the CIS.

69

 
 
 
 
 
 
 
 
   
      
  
   
   
   
   
   
 
 
 
 
 
   
 
   
     
  
   
   
   
   
   
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Under the Amgen Agreement, the Company is eligible to receive development milestone payments which are based on various 
clinical milestones, including the initiation of certain clinical studies, the submission of an application for marketing authorization for 
a drug candidate to certain regulatory authorities and the receipt of such approvals. Additionally, the Company is eligible to receive 
commercial milestone payments provided certain sales targets are met. Due to the nature of drug development, including the inherent 
risk  of  development  and  approval  of  drug  candidates  by  regulatory  authorities,  it  is  not  possible  to  estimate  if  and  when  these 
milestone payments could be achieved or become due. The achievement of each of these milestones is dependent upon the results of 
Amgen’s development and commercialization activities.

The Company provided notice of its exercise of its option to co-invest $40.0 million in the Phase 3 development program of 
omecamtiv mecarbil in exchange for a total incremental royalty from Amgen of up to 4% on increasing worldwide sales of omecamtiv 
mecarbil outside Japan (the “Co-invest Option”). Through December 31, 2017, the Company paid $21.3 million of the $40.0 million 
co-investment and the remaining $18.8 million is scheduled to be paid quarterly through the third calendar quarter of 2018. Because 
these Co-Investment Option payments are contingent on Amgen continuing the development program of omecamtiv mecarbil and the 
benefit to be received in exchange for these payments are not sufficiently separable from the Amgen Agreement, the payments made 
are recorded as contra-revenue to research and development revenues. 

Revenue from Amgen

Revenue from Amgen for the years ended December 31, 2017, 2016, and 2015 was as follows (in thousands):

Research and development revenues
Reimbursement of internal costs
Research and development milestone fees
Co-invest option payment
Allocated consideration
Total net revenues from Amgen

Years Ended December 31,
2016

2015

2017

  $

  $

1,279    $
11,000     
(20,000)   
—     
(7,721)  $

2,466    $
26,666     
(1,250)   
—     
27,882    $

2,460 
— 
— 
21 
2,481  

Accounts receivable due from Amgen was $1.0 million at December 31, 2017 and zero at December 31, 2016.

During the year ended December 31, 2017, the Company recognized $11.0 million in milestone fees, consisting of $10.0 million 
related to the start in Japan of GALACTIC-HF, the Phase 3 cardiovascular outcomes clinical trial of omecamtiv mecarbil and $1.0 
million related to a next-generation cardiac muscle activator that was nominated as a development candidate by the Joint Research 
Committee. During the year ended December 31, 2016, the Company recognized $26.7 million in development milestone fees related 
to the start of GALACTIC-HF as the Company has no remaining deliverables under the Amgen Agreement.

Prior  to  April  1,  2017,  the  Company  considered  Amgen  to  be  a  related  party,  due  in  part  to  Amgen’s  equity  ownership 
percentage, and reported revenue under the Amgen Agreement as revenues from a related party. Effective April 1, 2017, in part due to 
a decrease in Amgen’s equity ownership percentage, the Company no longer considers Amgen to be a related party.

Astellas Pharma Inc. (“Astellas”)

In  2013,  the  Company  and  Astellas  entered  into  a  license  and  collaboration  agreement  under  which  the  Company  granted 
Astellas an exclusive license to co-develop and jointly commercialize reldesemtiv, a fast skeletal muscle troponin activator (“FSTA”), 
for potential application in non-neuromuscular indications worldwide (the “Original Astellas Agreement”). In 2014, the Company and 
Astellas  amended  and  restated  the  license  and  collaboration  agreement  and  expanded  the  objective  of  the  collaboration  to  include 
spinal muscular atrophy (“SMA”) and potentially other neuromuscular indications for reldesemtiv and other FSTAs, in addition to the 
non-neuromuscular  indications  provided  for  in  the  Original  Astellas  Agreement  (the  “2014  Astellas  Agreement”).  In  2016, 
Cytokinetics  and  Astellas  further  amended  the  collaboration  agreement  to  expand  the  collaboration  to  include  the  development  of 
reldesemtiv for the potential treatment of ALS, as well as the possible development in ALS of other FSTAs previously licensed by us 
to Astellas (“2016 Astellas Amendment”). Together, these agreements and amendments are referred to as the Astellas Agreement. 

In collaboration with Astellas, the Company is conducting two Phase 2 clinical trials of reldesemtiv, one in patients with spinal 
muscular  atrophy  (“SMA”)  and  one  in  patients  with  amyotrophic  lateral  sclerosis  (“ALS”),  called  FORTITUDE-ALS  (Functional 
Outcomes in a Randomized Trial of Investigational Treatment with CK-2127107 to Understand Decline in Endpoints – in ALS). 

70

 
 
 
 
 
 
 
 
 
 
   
      
      
  
   
   
   
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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

The Company and Astellas share equally the costs of developing reldesemtiv in ALS for potential registration and marketing 
authorization in the U.S. and Europe, provided that (i) Astellas has agreed to solely fund Phase 2 development costs of reldesemtiv in 
ALS subject to a right to recoup the Company’s share of such costs plus a 100% premium by reducing future milestone and royalty 
payments to the Company and (ii) the Company may defer (but not eliminate) a portion of its co-funding obligation for development 
activities after Phase 2 for up to 18 months, subject to certain conditions.

In the years ended December 31, 2017, 2016 and 2015, the Company has recognized research and development revenue from 
Astellas  for  reimbursements  of  internal  costs  of  certain  full-time  employee  equivalents  supporting  collaborative  research  and 
development programs, and of other costs related to those programs. 

In  2015,  in  connection  with  the  2014  Astellas  Agreement,  Astellas  paid  the  Company  a  $30  million  non-refundable  upfront 
license  fee  and  a  $15.0  million  milestone  payment  relating  to  Astellas’  decision  to  advance  reldesemtiv  into  Phase  2  clinical 
development.  The  Company  determined  that  the  license  and  did  not  have  stand-alone  value  and  that  the  research  and  development 
services relating to the 2014 Astellas Agreement are a single unit of accounting. Accordingly, the Company recognizes this license fee 
as revenue over the specified term of the deliverables using the proportional performance model.

In  2016,  in  connection  with  the  2016  Astellas  Amendment,  Astellas  paid  the  Company  $50.0  million,  consisting  of  a  $35.0 
million  non-refundable  upfront  amendment  fee  (the  “ALS  License”)  and  an  accelerated  $15.0  million  milestone  payment  for  the 
initiation  of  the  first  Phase  2  clinical  trial  of  reldesemtiv  in  ALS  and  committed  consideration  for  additional  research  services 
(“Additional Research Services”) of $5.1 million and consideration for development services in ALS through Phase 2 activities (“ALS 
Development Services”) of $39.1 million, for total arrangement consideration of $94.2 million (the “Arrangement Consideration”).

In 2016, the Company considered the 2016 Astellas Amendment to be a modification of the 2014 Astellas Agreement. At that 
time, the remaining deliverables under the 2014 Astellas Agreement were: (1) the SMA license; (2) Research Services in connection 
with the Research Plan; and (3) SMA Development Services in connection with the Development Plan. The Company evaluated the 
components and consideration of the 2016 Astellas Amendment and determined that the 2016 deliverables had standalone value and 
are delivered at fair value. Therefore, no reallocation of consideration to the 2014 deliverables was performed.

The  Company  determined  that  the  deliverables  under  the  2016  Astellas  Amendment  included  the  ALS  License,  the  ALS 
Development Services and the Additional Research Services and that these three deliverables were two units of accounting with stand-
alone  value:  (1)  the  ALS  License  and  (2)  the  Additional  Research  Services  and  ALS  Development  Services  (“Research  and  ALS 
Development  Services”).  The  ALS  License  had  stand-alone  value  because  (i)  Astellas  received  a  worldwide  license  for  ALS  to 
perform further research in the field of ALS, to develop and use reldesemtiv and to make, have make, sell or otherwise commercialize 
reldesemtiv in ALS; (ii) Astellas received the right to sublicense the rights to reldesemtiv in ALS to a third party; and (iii) Astellas had 
the technical capabilities to advance further development on reldesemtiv in ALS without the continued involvement of the Company. 
The Company determined that the ALS Development Services and the Additional Research Services did not have standalone value 
and combined these two deliverables into one unit of accounting. 

The Company allocated the Arrangement Consideration among the two units of accounting on a relative fair value basis using 

the best estimated selling price (“BESP”), as follows (in millions):

Units of Accounting:
ALS License
Research and ALS Development Services

Total consideration

Allocated
Consideration  

Upfront
Revenue
Recognition  

Revenue
Recognition
over
Performance
Period

  $

  $

74.9    $
19.3     
94.2    $

50.0    $
—     
50.0    $

24.9 
19.3 
44.2  

The BESP of the ALS License was determined using a discounted cash flow, risk adjusted for probability of success. The BESP 
of  the  Research  and  ALS  Development  Services  was  determined  using  estimated  research  and  development  costs  included  in  a 
research and development program plan approved by the Company and Astellas.

Since  the  $50  million  upfront  consideration  was  less  than  the  $74.9  million  consideration  allocated  to  the  ALS  License,  the 
Company recognized $50.0 million of upfront consideration as license revenue in 2016 and records license revenue for the remaining 
$24.9 million as an allocation from research and development services and $19.3 million as research and development revenues, as 
those  research  and  development  services  are  performed,  using  the  proportional  performance  model  over  the  development  term, 
through the completion of the ALS Development Services.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Astellas’ Option on Tirasemtiv 

In 2016, Astellas paid the Company a $15.0 million non-refundable option fee for an option for a global collaboration for the 

development and commercialization of tirasemtiv (the “Option on Tirasemtiv”). 

While Astellas holds the Option on Tirasemtiv, the Company is responsible for the development of tirasemtiv at its own expense 
and retains the final decision making authority on the development of tirasemtiv. Therefore, the Company concluded that it had no 
obligation to Astellas related to any development services pursuant to the Option on Tirasemtiv. 

If Astellas exercises the Option on Tirasemtiv: 

•

•

•

the  Company  will  grant  Astellas  an  exclusive  license  to  develop  and  commercialize  tirasemtiv  outside  the  Company’s 
own  commercialization  territory  of  North  America,  Europe  and  other  select  countries  under  a  license  and  collaboration 
agreement  for  tirasemtiv  (the  “License  on  Tirasemtiv”).  Each  party  would  be  primarily  responsible  for  the  further 
development of tirasemtiv in its territory and have the exclusive right to commercialize tirasemtiv in its territory. 

the Company will receive an option exercise payment ranging from $25.0 million (if exercise occurs following receipt of 
data  from  VITALITY-ALS)  to  $80.0  million  (if  exercise  occurs  following  receipt  of  FDA  approval)  and  a  milestone 
payment  of  $30.0  million  from  Astellas  associated  with  the  Company’s  initiation  of  the  open-label  extension  trial  for 
tirasemtiv (VIGOR-ALS). If Astellas exercises the option after the defined review period following receipt of data from 
VITALITY-ALS, Astellas will at the time of option exercise reimburse the Company for a share of any additional costs 
incurred after such review period.

the  parties  will  share  the  future  development  costs  of  tirasemtiv  in  North  America,  Europe  and  certain  other  countries 
(with Cytokinetics bearing 75% of such shared costs and Astellas bearing 25% of such costs), and Astellas will be solely 
responsible for the development costs of tirasemtiv specific to its commercialization territory. 

Contingent upon the successful development of tirasemtiv, the Company may receive from Astellas milestone payments up to 
$100.0  million  for  the  initial  indication  and  up  to  $50.0  million  for  each  subsequent  indication.  If  tirasemtiv  is  commercialized, 
Astellas  will  pay  the  Company  royalties  (at  rates  ranging  from  the  mid-teens  to  twenty  percent)  on  sales  of  tirasemtiv  in  Astellas’ 
territory, and the Company will pay Astellas royalties (at rates up to the mid-teens) on sales of tirasemtiv in the Company’s territory, 
in each case subject to various possible adjustments. 

In  2016,  the  Company  concluded  that  the  Option  on  Tirasemtiv  was  a  substantive  option,  and  is  therefore  not  considered  a 
deliverable at the execution of the 2016 Astellas Amendment. The Company determined that the License on Tirasemtiv is contingent 
upon the exercise of the Option on Tirasemtiv, and is therefore not effective during the periods presented, since the option has not 
been exercised as of the latest balance sheet date. In addition, the Company did evaluate the consideration set to be received for the 
License on Tirasemtiv in relation to the fair value of the License on Tirasemtiv, and determined that it was not being provided at a 
significant incremental discount.

The Company further determined that the option fee of $15.0 million was deemed to be a prepayment towards the License on 
Tirasemtiv, and therefore deferred revenue recognition of the option fee either until the Option on Tirasemtiv is exercised or expires 
unexercised. Unless exercised, the Option on Tirasemtiv expires following the receipt of the approval letter for tirasemtiv from the 
FDA. If the Option on Tirasemtiv expires unexercised, the $15.0 million received would be added to the 2016 Astellas Amendment 
consideration, to be allocated to the units of accounting. 

Revenue and deferred revenue from Astellas

Research  and  development  revenue  from  Astellas  in  the  years  ended  December  31,  2017,  2016  and  2015  was  as  follows  (in 

thousands): 

License revenues
Research and development revenues
Total Revenue from Astellas

December 31,
2017

Year Ended
December 31,
2016

December 31,
2015

  $

  $

8,799    $
11,934     
20,733    $

62,171    $
15,110     
77,281    $

13,918 
12,184 
26,102  

72

 
 
 
 
 
 
   
   
 
   
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Deferred  Revenue  reflecting  the  unrecognized  portion  of  the  license  revenue,  option  fee  and  payment  of  expenses  from  the 

Astellas Agreement was as follows (in thousands): 

Deferred revenue, current
Deferred revenue, non-current

December 31,
2017

December 31,
2016

  $
  $

9,572   $
15,000   $

8,060 
15,000  

Under the Astellas Agreement, additional research and early and late state development milestone payments which are based on 
various  research  and  clinical  milestones,  including  the  initiation  of  certain  clinical  studies,  the  submission  of  an  application  for 
marketing  authorization  for  a  drug  candidate  to  certain  regulatory  authorities  and  the  commercial  launch  of  collaboration  products 
could  total  over  $600.0  million,  including  up  to  $95.0  million  relating  to  reldesemtiv  in  non-neuromuscular  indications,  and  over 
$100.0  million  related  to  reldesemtiv  in  each  of  SMA,  ALS  and  other  neuromuscular  indications.  Additionally,  $200.0  million  in 
commercial  milestones  could  be  received  under  the  Astellas  Agreement  provided  certain  sales  targets  are  met.  The  achievement  of 
each of the late stage development milestones and the commercialization milestones were determined to be dependent solely upon the 
results of Astellas’ development activities and therefore these potential milestone payments were not deemed to be substantive. The 
Company is eligible to receive up to $2.0 million in research milestone payments under the collaboration for each future potential drug 
candidate. The Company believes that each of the milestones related to research under the Astellas Agreement is substantive and can 
only be achieved with the Company’s past and current performance. Due to the nature of drug development, including the inherent 
risk  of  development  and  approval  of  drug  candidates  by  regulatory  authorities,  it  is  not  possible  to  estimate  if  and  when  these 
milestone payments could be achieved or become due. 

Note 7 — Other Research and Development Revenue Arrangements Grants

In July 2015, The ALS Association (the “ALSA Grant”) awarded to the Company a $1.5 million grant to support the conduct of 
VITALITY-ALS  as  well  as  the  collection  of  clinical  data  and  plasma  samples  from  patients  in  VITALITY-ALS  in  order  to  help 
advance the discovery of potentially useful biomarkers in ALS. On August 28, 2015, the Company achieved its first milestone under 
the ALSA Grant which triggered a payment of $0.5 million in accordance with the ALSA Grant. The Company recorded $0.3 million, 
$1.1 million, and $0.1 million, as grant revenue as qualified expenses were incurred, for years ended December 31, 2017, 2016 and 
2015, respectively. At December 31, 2017, the Company had no deferred revenue under the ALSA Grant, reflecting the unrecognized 
portion of the grant revenue.

Note 8 — Long-Term Debt

Long-term debt and unamortized debt discount balances are as follows (in thousands):

Notes payable, gross

Less: Unamortized debt discount
Accretion of final exit fee
Carrying value of notes payable
Less: Current portion of long-term debt
Long-term debt

December 31,

2017

2016

32,000    $
(325)   
102     
31,777     
—     
31,777    $

30,000 
(472)
353 
29,881 
(2,500)
27,381  

  $

  $

In  October  2017,  the  Company  entered  into  a  Second  Amendment  to  Loan  and  Security  Agreement  (the  “Amended  Loan 
Agreement”) with Oxford Finance LLC and Silicon Valley Bank to amend the Loan Agreement entered into in October 2015. Per the 
terms of the Amended Loan Agreement, upon closing, the Company immediately drew $32.0 million and retired the Company’s existing 
debt  outstanding  of $30.0  million under the existing Loan  Agreement,  and  approximately  $0.5  million related  to the  accrued  portion  of 
the final payment fee under the Loan Agreement. Payments on the new outstanding loan balance of $32.0 million will be interest only 
through May 2019, followed by 41 months of equal monthly payments of interest and principal. The Company will be required to make a 
final payment upon loan maturity of 6.5% of the amounts advanced. The interest rate under the Amended Loan Agreement is the greater 
of (a) 8.05% or (b) the sum of 6.81% plus the 30-day U.S. LIBOR rate. 

In October 2015, the Company issued warrants to purchase 65,189 shares of the Company’s common stock at an exercise price 
of  $6.90  and  in  February  2016,  the  Company  issued  warrants  to  purchase  68,285  shares  of  the  Company’s  common  stock  at  an 
exercise price of $6.59 per share. In January 2017, the Company issued 16,126 shares of common stock related to cashless exercises 
of  some  of  these  warrants.  The  loan  carries  prepayment  penalties  of  3%  and  2%  for  prepayment  within  one  and  two  years, 
respectively, of the loan origination and 1% thereafter. The warrants issued in the Loan Agreement became exercisable upon issuance 

73

 
 
 
   
 
 
 
 
 
 
   
 
   
   
   
   
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

and will remain exercisable for five years from issuance or the closing of a merger consolidation transaction in which the Company is 
not the surviving entity.

The  Loan  Agreement  contains  customary  representations  and  warranties  and  customary  affirmative  and  negative  covenants 
applicable  to  the  Company  and  its  subsidiaries,  including,  among  other  things,  restrictions  on  dispositions,  changes  in  business, 
management,  ownership  or  business  locations,  mergers  or  acquisitions,  indebtedness,  encumbrances,  distributions,  investments, 
transactions with affiliates and subordinated debt. The Agreement also includes customary events of default, including but not limited 
to the nonpayment of principal or interest, violations of covenants, material adverse changes, attachment, levy, restraint on business, 
cross-defaults  on  material  indebtedness,  bankruptcy,  material  judgments,  misrepresentations,  subordinated  debt,  governmental 
approvals,  lien  priority  and  delisting.  Upon  an  event  of  default,  the  Lenders  may,  among  other  things,  accelerate  the  loans  and 
foreclose on the collateral. The Company’s obligations under the Agreement are secured by substantially all of the Company’s current 
and future assets, other than its intellectual property.

Future minimum payments under the Loan, as of December 31, 2017 are as follows (in thousands):

2018
2019
2020
2021
2022
Total minimum payments
Less: Interest and final payment

Notes payable, gross

  $

  $

2,615 
7,963 
11,187 
10,417 
10,176 
42,358 
(10,358)
32,000  

Note 9 - Liability Related to Sale of Future Royalties

In  February  2017,  the  Company  entered  into  a  Royalty  Purchase  Agreement  (the  “Royalty  Agreement”)  with  RPI,  an  entity 
related to Royalty Pharma. Under the Royalty Agreement, the Company sold a portion of the Company’s right to receive royalties on 
potential net sales of omecamtiv mecarbil (and potentially other compounds with the same mechanism of action) under the Amgen 
Agreement to RPI for a payment of $90.0 million (the “Royalty Monetization”). The Royalty Monetization is non-refundable, even if 
omecamtiv mecarbil is never commercialized. The Company accounts for the Royalty Monetization as a liability reported as Liability 
related  to  sale  of  future  royalties,  primarily  because  the  Company  has  significant  continuing  involvement  in  generating  the  royalty 
stream under the Amgen Agreement, including the Company’s option to co-invest in the Phase 3 development program of omecamtiv 
mecarbil. The Liability related to sale of future royalties is accreted to the expected future cash flows using the interest method at an 
effective pre-tax annual interest rate of approximately 17%.

Also in February 2017, pursuant to a concurrently-executed Common Stock Purchase Agreement with RPI, the Company issued 
875,656 shares of its common stock to RPI for $10.0 million (the “RPI Common Stock”). The Company determined the fair value of 
the RPI Common Stock at March 31, 2017 to be $8.1 million, based on the closing stock price at the transaction date and adjusted for 
the trading restrictions. 

The Company concluded that there are two units of accounting for the Royalty Monetization and the RPI Common Stock: (1) 
the  liability  related  to  sale  of  future  royalties  and  (2)  the  RPI  Common  Stock.  The  Company  allocated  the  $90  million  from  the 
Royalty Monetization and the $10 million from the RPI Common Stock among the two units of accounting on a relative fair value 
basis. The Company determined the fair value for the liability related to sale of future royalties at the time of the Royalty Monetization 
to be $96.7 million, including the then statutory tax rate of 35%. As of December 31, 2017, the Company determined the fair value 
should be increased to $131.6 million due to the new statutory effective tax rate of 21%. 

74

   
   
   
   
   
   
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

At the time of the Royalty Monetization, the Company allocated the transaction consideration on a relative fair value basis to the 

liability and the common stock, as follows (in millions):

Units of Accounting:

Liability related to sale of future royalties
Common stock
Total consideration

Allocated
Consideration  

  $

  $

92.3 
7.7 
100.0 

The  Company  allocated  $1.8  million  of  transaction  costs  incurred  in  connection  with  the  Royalty  Monetization  and  the  RPI 
Common Stock to the liability and common stock in proportion to the allocation of proceeds to those components. The transaction 
costs allocated to the liability will be amortized to non-cash interest expense over the estimated term of the Royalty Agreement.

The  following  table  shows  the  activity  within  liability related  to  sale  of  future  royalties  during  the  year  ended  December 31, 

2017 (in thousands):

Liability related to sale of future royalties at
   February 1, 2017
Non-cash interest expense recognized
Liability related to sale of future royalties at
   December 31, 2017
Less: Unamortized transaction costs
Carrying value of liability related to sale of future
   royalties at December 31, 2017

  $

92,300 
13,980 

106,280 
(1,630)

104,650  

Note 10 — Commitments and Contingencies

Commitments

Operating Lease

The Company leases office space under a non-cancelable operating lease that expires in 2021. The lease terms provide for rental 
payments on a graduated scale and the Company’s payment of certain operating expenses. The Company recognizes rent expense on a 
straight-line basis over the lease period.

Rent expense was as follows (in thousands):

Rent expense

Years Ended December 31,
2016

2015

2017

  $

3,627    $

3,448    $

3,297  

As  of  December 31,  2017,  future  minimum  lease  payments  under  noncancelable  operating  leases  were  as  follows  (in 

thousands):

2018
2019
2020
2021

Total

  $

  $

3,789 
4,682 
4,846 
2,465 
15,782  

75

 
 
     
 
   
 
   
   
   
   
 
 
 
 
 
   
   
 
   
   
   
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Co-investment option

The  Company  provided  notice  to  Amgen  of  its  exercise  of  its  option  under  the  Amgen  Agreement  to  fully  co-invest  $40.0 
million in the Phase 3 development program of omecamtiv mecarbil in exchange for a total incremental royalty from Amgen of up to 
4%  on  increasing  worldwide  sales  of  omecamtiv  mecarbil  outside  Japan  and  the  right  to  co-promote  omecamtiv  mecarbil  in 
institutional care settings in North America, with reimbursement by Amgen for certain sales force activities. Quarterly co-investment 
payments are contingent on Amgen continuing the Phase 3 development program of omecamtiv mecarbil. As of December 31, 2017, a 
total of $18.8 million is scheduled to be paid through the third calendar quarter of 2018. 

Contingencies

In the ordinary course of business, the Company may provide indemnifications of varying scope and terms to vendors, lessors, 
business partners and other parties with respect to certain matters, including, but not limited to, losses arising out of the Company’s 
breach of such agreements, services to be provided by or on behalf of the Company, or from intellectual property infringement claims 
made  by  third  parties.  In  addition,  the  Company  has  entered  into  indemnification  agreements  with  its  directors  and  certain  of  its 
officers and employees that will require the Company, among other things, to indemnify them against certain liabilities that may arise 
by reason of their status or service as directors, officers or employees. The Company maintains director and officer insurance, which 
may cover certain liabilities arising from its obligation to indemnify its directors and certain of its officers and employees, and former 
officers  and  directors  in  certain  circumstances.  The  Company  maintains  product  liability  insurance  and  comprehensive  general 
liability insurance, which may cover certain liabilities arising from its indemnification obligations. It is not possible to determine the 
maximum  potential  amount  of  exposure  under  these  indemnification  obligations  due  to  the  limited  history  of  prior  indemnification 
claims  and  the  unique  facts  and  circumstances  involved  in  each  particular  indemnification  obligation.  Such  indemnification 
obligations may not be subject to maximum loss clauses. Management is not currently aware of any matters that could have a material 
adverse effect on the financial position, results of operations or cash flows of the Company.

In December 2014, the Company filed a lawsuit alleging fraudulent inducement, breach of contract and negligence on the part 
of a contract research organization for BENEFIT-ALS. In 2016, the Company received $4.5 million related to the settlement with that 
contract research organization and classified the payment as a reduction of R&D expense.

Note 11 — Stockholders’ Equity

Committed Equity Offering

In  September  2015,  the  Company  entered  into  a  Committed  Equity  Offering  (an  “CE  Offering”)  that  is  an  at-the-market 
issuance  sales  agreement  (the  “Cantor  Fitzgerald  Agreement”)  with  Cantor  Fitzgerald &  Co.  During  2015,  the  Company  issued 
808,193 shares under the CE Offering for total net proceeds of $8.9 million. During 2017, the Company issued 2,425,625 shares of 
common stock under the Cantor Fitzgerald Agreement for net proceeds totaling $29.9 million and completed the CE offering. 

Warrants

Pursuant  to  the  Loan  Agreement  described  in  Note  8  “Long  Term  Debt,”  the  Company  issued  warrants  to  purchase  65,189 
shares of the Company’s common stock at an exercise price of $6.90 per share and additional warrants to purchase 68,285 shares of 
the Company’s common stock at an exercise price of $6.59 per share. In January 2017, the Company issued 16,126 shares of common 
stock  related  to  cashless  exercises  of  some  of  these  warrants.  At  December  31,  2017,  100,106  warrants  with  a  weighted  average 
exercise price of $6.74 per share were outstanding.

In  June  2012,  the  Company  issued  warrants  with  expiration  in  June  2017  pursuant  to  public  offerings  of  our  securities  in 
2012.      In  2017  and  2016,  the  Company  issued  3,450,122  and  834,998  shares  of  common  stock  for  exercises  of  these  warrants, 
respectively. 

Equity Incentive Plan

The Company’s amended and restated 2004 Equity Incentive Plan (the “2004 Plan”) provides for the granting of incentive stock 
options,  nonstatutory  stock  options,  restricted  stock,  stock  appreciation  rights,  restricted  stock  units,  performance  shares  and 
performance units to employees, directors and consultants. Options may be granted at prices not lower than 100% of the fair market 
value  of  the  common  stock  on  the  date  of  grant  for  nonstatutory  stock  options  and  incentive  stock  options  and  may  be  granted  for 
terms of up to ten years from the date of grant. Options granted to new employees generally vest 25% after one year and monthly 
thereafter over a period of four years. Options granted to existing employees generally vest monthly over a period of four years. At the 
May 2017 Annual Meeting of Stockholders, the number of shares of common stock authorized for issuance under the 2004 Plan was 

76

CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

increased by 3.9 million. As of December 31, 2017, there were 3.8 million shares of common stock reserved and available for issuance 
under the 2004 Plan.

Stock Options

Stock Option Activity under the Equity Incentive Plan was as follows:

Balance at December 31, 2016
     Options granted
     Options exercised
     Options forfeited/expired
Balance at December 31, 2017
Exercisable at December 31, 2017
Vested and expected to vest as of
   December 31, 2017

Stock Options
Outstanding  

Weighted
Average Exercise
Price per Share -
Stock Options

Weighted
Average Remaining
Contractual Life  

Aggregate
Intrinsic
Value
(in thousands)  

5,192,813    $
1,310,674     
(264,164)    
(281,865)    
5,957,458    $
4,019,836    $

9.27     
11.74     
7.26     
24.45     
9.19     
9.01     

6.61    $
5.65    $

4,287 
3,300 

5,866,326    $

9.18     

6.57    $

4,250  

Total intrinsic value of stock options exercised, calculated as the difference between the market value at the date of exercise and 
the exercise price of the shares, was $1.8 million, $0.2 million, and $0.1 million during the years ended December 31, 2017, 2016, and 
2015, respectively. The market value as of December 31, 2017 was $8.15 per share as reported by NASDAQ. The weighted average 
grant date fair value of stock options granted was $7.95, $4.77 and $5.35 per share during the years ended December 31, 2017, 2016, 
and 2015, respectively.

The  grant  date  fair  value  of  option  shares  vested  was  $6.5 million,  $4.9 million  and  $3.6 million  in  2017,  2016  and  2015, 

respectively.

Restricted Stock Units

Restricted stock unit activity in 2017 was as follows:

Unvested restricted stock units outstanding at December 31, 2016

Restricted stock units granted
Restricted stock units released
Restricted stock units forfeited

Unvested restricted stock units outstanding at December 31, 2017

Weighted
Average Award
Date Fair Value
per Share

Number of
Shares

64,502     
269,000     
(43,500)   
(4,500)   
285,502     

7.19 
10.60 
6.67 
9.73 
10.44  

Restricted stock units generally vest monthly over 48 months. For 2017, the fair value of restricted stock units vested, calculated 

based on the units vested multiplied by the closing price of the Common Stock on the date of vesting, was $1.5 million.

Share-based Awards that Contain Performance Conditions (“Performance Units”)

Performance unit activity in 2017 was as follows:

Performance units outstanding at December 31, 2016

Performance units granted
Performance units released
Performance units forfeited

Performance units outstanding at December 31, 2017

77

Weighted
Average Award
Date Fair Value
per Share

7.00 
— 
7.00 
7.00 
7.00  

Number of
Shares
685,000    $
—     
(171,250)   
(342,500)   
171,250    $

 
 
 
 
 
 
 
     
      
  
     
      
  
     
      
  
     
      
  
     
     
     
 
 
 
 
 
   
   
   
   
   
 
 
 
 
 
   
   
   
   
   
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

During  2015,  the  Company  granted  685,000  Performance  units  with  a  grant  date  fair  value  of  $7.00  per  share.  In  2017, 
performance  criteria  for  the  342,500  Performance  units  were  met,  171,250  of  those  units  vested,  and  while  remaining  171,250  are 
expected  to  vest  in  March  2018.  In  2017,  342,500  Performance  units  were  forfeited  when  the  Company  determined  that  the 
performance criteria for those units would not be met. 

Valuation Assumptions

The Company uses the Black-Scholes option pricing model to determine the fair value of stock option grants to employees and 
directors and employee stock purchase plan shares. The key input assumptions used to estimate fair value of these awards include the 
exercise price of the award, the expected option term, the expected volatility of the Company’s stock over the option’s expected term, 
the risk-free interest rate over the option’s expected term, and the Company’s expected dividend yield, if any.

The fair value of share-based payments was estimated on the date of grant using the Black-Scholes option pricing model based 

on the following weighted average assumptions:

Risk-free interest rate
Volatility
Expected term in years
Expected dividend yield

Year Ended
December 31, 2017

Year Ended
December 31, 2016

Year Ended
December 31, 2015

Employee
Stock Options 

  ESPP

Employee
Stock Options 

  ESPP

Employee
Stock Options 

  ESPP

2.2%  
74.0%  
6.52 

0.0%  

1.3%  
74.0%  
0.50 
0.0%  

1.9%  
74.0%  
6.44 
0.0%  

0.5%  
74.0%  
0.50 

0.0%  

1.7%  
79.4%  
6.38 

0.0%  

0.3%
75.3%
0.56 
0.0%

The risk-free interest rate that the Company uses in the option pricing model is based on the U.S. Treasury zero-coupon issues 
with  remaining  terms  similar  to  the  expected  terms  of  the  options.  The  Company  does  not  anticipate  paying  dividends  in  the 
foreseeable  future  and  therefore  uses  an  expected  dividend  yield  of  zero  in  the  option  pricing  model.  The  Company  is  required  to 
estimate  forfeitures  at  the  time  of  grant  and  revise  those  estimates  in  subsequent  periods  if  actual  forfeitures  differ  from  those 
estimates.  Historical  data  is  used  to  estimate  pre-vesting  option  forfeitures  and  record  stock-based  compensation  expense  only  on 
those awards that are expected to vest.

The  Company  uses  its  own  historical  exercise  activity  and  extrapolates  the  life  cycle  of  options  outstanding  to  arrive  at  its 
estimated expected term for new option grants. The Company uses its own volatility history based on its stock’s trading history for the 
expected term. The Company measures compensation expense for awards of restricted stock and restricted stock units at fair value on 
the date of grant and recognizes the expense over the expected vesting period. The fair value for restricted stock and restricted stock 
unit awards is based on the closing price of the Company’s common stock on the date of grant.

As of December 31, 2017, there was $11.1 million of unrecognized compensation cost related to unvested stock options, which 
is expected to be recognized over a weighted-average period of 2.4 years, and there was $2.1 million of unrecognized compensation 
cost  related  to  unvested  restricted  stock  and  performance  stock  units,  which  is  expected  to  be  recognized  over  a  weighted-average 
period of 1.3 years. The fair value for restricted stock units is based on the closing price of the Company’s common stock on the grant 
date.

 Employee Stock Purchase Plans

Under the Company’s terminated 2004 Employee Stock Purchase Plan, employees purchased common stock of the Company up 

to a specified maximum amount at a price equal to 85% of the fair market value at certain plan-defined dates. 

Under the Company’s 2015 Employee Stock Purchase Plan (the “2015 ESPP”) employees may purchase common stock of the 

Company up to a specified maximum amount at a price equal to 85% of the fair market value at certain plan-defined dates.

The Company issued 120,959, 129,604 and 21,167 shares of common stock during 2017, 2016 and 2015, respectively, pursuant 

to these plans at an average price of $9.65, $7.08 and $3.24 per share, in 2017, 2016 and 2015, respectively.

At December 31, 2017 the Company had 398,439 shares of common stock reserved for issuance under the 2015 ESPP.

78

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Non-cash Stock-Based Compensation

The  Company  recognizes  non-cash  stock-based  compensation  expense  for  share-based  payment  awards  made  to  employees, 
non-employees  and  directors,  including  employee  stock  options,  and  employee  stock  purchases.  Under  this  guidance,  stock-based 
compensation cost is measured at the grant date based on the calculated fair value of the award, and is recognized as an expense on a 
straight-line basis over the employee’s requisite service period, generally the vesting period of the award.

The following table summarizes non-cash stock-based compensation related to stock options, restricted stock unit, and restricted 

stock units that contain performance criteria, as well as activity under the 2004 (in thousands):

Research and development
General and administrative
Stock-based compensation included in operating
   expenses

Years Ended December 31,
2016

2015

2017

  $

5,656    $
3,372     

4,252    $
2,894     

1,828 
2,739 

  $

9,028    $

7,146    $

4,567  

In connection with services rendered by non-employees, the Company recorded stock-based compensation expense of $532,000, 

$147,000, and $27,000 in 2017, 2016 and 2015, respectively.

Note 12 — Income Taxes 

The  Company  did  not  record  an  income  tax  provision  in  the  years  ended  December  31,  2017,  2016,  and  2015  because  the 

Company either had net taxable losses or was able to utilize tax attributes to offset taxable income.

The following is a reconciliation of the statutory federal income tax rate to the Company’s effective tax rate:

Tax at federal statutory tax rate
State income tax, net of federal tax benefit
State Apportionment
Tax credits (net)
Federal statutory rate reduction
Deferred tax assets (utilized) not benefited
Stock-based compensation
NOL Expiration
Other

Total

Years Ended December 31,
2016

2015

2017

(34)%   
— 
— 
(8)%   
51%    
(10)%   
— 
— 
1%    
0%    

34%    
2%    
(7)%   
(32)%   
— 
(15)%   
7%    
9%    
2%    
0%    

(34)%
0%
0%
(7)%
— 
37%
2%
2%
0%
0%

The significant jurisdictions in which the Company files income tax returns are the United States and California. The Company 
is subject to income tax examination for all fiscal years since inception. Income (loss) before taxes includes the following components 
(in thousands):

Years Ended December 31,
2016

2017
(127,235)  $
(555)   
(127,790)  $

16,453    $
—     
16,453    $

2015
(37,501)
— 
(37,501)

United States
Foreign
Total

  $

  $

79

 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
  
  
   
  
   
  
  
   
  
  
   
  
   
  
  
 
 
 
 
 
 
 
 
 
 
 
   
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Deferred tax assets reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for 
financial reporting purposes and the amounts used for income tax purposes. The significant components of the Company’s deferred 
tax assets and liabilities were as follows (in thousands):

Deferred tax assets:

Net operating loss ("NOL") carryforwards
Tax credits
Liability related to sale of future royalties
Reserves and accruals
Capitalized R&D
Depreciation and amortization
Total deferred tax assets

Less: Valuation allowance
Net deferred tax assets

2017

As of December 31,
2016

2015

  $

  $

98,630    $
64,185     
24,593     
10,524     
6,432     
546     
204,910     
(204,910)   
—    $

146,961    $
46,998     
—     
10,258     
11,675     
766     
216,658     
(216,658)   
—    $

153,251 
38,742 
— 
12,899 
13,150 
769 
218,811 
(218,811)
—  

At  December  31,  2017,  federal  NOL  carryforwards  were  $382.8 million  and  apportioned  state  NOL  carryforwards  before 
federal benefits were $244.8 million. If not utilized, the federal and state operating loss carryforwards will begin to expire in various 
amounts beginning 2022 and 2028, respectively. 

At December 31, 2017, tax credits were $61.1 million and $14.7 million for federal and state income tax purposes, respectively 
and consisted of Research and Development Credits and Orphan Drug Credits. If not utilized, the federal carryforwards will expire in 
various amounts beginning in 2021. California based credit carryforwards do not expire.

Realization  of  deferred  tax  assets  is  dependent  upon  future  earnings,  if  any,  the  timing  and  amount  of  which  are  uncertain. 
Based upon the weight of available evidence, which includes the Company’s historical operating performance, reported cumulative 
net  losses  since  inception,  expected  future  losses,  and  difficulty  in  accurately  forecasting  the  Company’s  future  results  and  an 
assessment  of  both  positive  and  negative  evidence  when  determining  whether  it  is  more  likely  than  not  that  deferred  tax  assets are 
recoverable, the Company maintained a full valuation allowance on the net deferred tax assets as of December 31, 2017, 2016, and 
2015. The valuation allowance decreased by $11.7 million in 2017, decreased by $2.1 million in 2016, and increased by $13.9 million 
in 2015.

In  general,  under  Section 382  of  the  Internal  Revenue  Code  (“Section 382”),  a  corporation  that  undergoes  an  ‘ownership 
change’  is  subject  to  limitations  on  its  ability  to  utilize  its  pre-change  net  operating  losses  and  tax  credits  to  offset  future  taxable 
income. The Company does not believe it has experienced an ownership change since 2006. The Company expects a portion of its 
NOLs and tax credits from prior to 2007 will be subject to limitations under Section 382.

Activity related to the Company’s gross unrecognized tax benefits were (in thousands): 

Balance at the beginning of the year

Decrease related to prior year tax positions
Increase related to current year tax positions

Balance at the end of the year

Years Ended December 31,

2017

2016

  $

  $

7,565   $
-    
1,800    
9,365   $

6,715 
5 
845 
7,565  

The significant jurisdictions in which the Company files income tax returns are the United States and California. The Company 
is subject to income tax examination for all fiscal years since inception. Included in the balance of unrecognized tax benefits as of 
December 31, 2017, 2016, and 2015 are $8.1 million, $6.3 million and $5.5 million of tax benefits, respectively, that, if recognized, 
would result in adjustments to other tax accounts, primarily deferred taxes.

80

 
 
 
 
 
 
 
 
 
 
 
   
      
      
  
   
   
   
   
   
   
   
 
 
 
 
 
 
   
 
   
   
CYTOKINETICS, INCORPORATED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Tax Reform

On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the “Tax Act”) was signed into law making significant changes to 
the  Internal  Revenue  Code.  Changes  include,  but  are  not  limited  to,  a  corporate  tax  rate  decrease  from  34%  to  21%  (the  “Rate 
Reduction”) effective for tax years beginning after December 31, 2017. The Company reduced deferred tax assets at December 31, 
2017 for the effect of the Rate Reduction. The Rate Reduction did not impact the Company's provision for income taxes for 2017 due 
to the full valuation allowance on deferred tax assets.

Staff  Accounting  Bulletin  No.  118  ("SAB  118")  was  issued  to  address  the  application  of  US  GAAP  in  situations  when  a 
registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to 
complete  the  accounting  for  certain  income  tax  effects  of  the  Act.  The  Company  determined  that  $68.3  million  of  the  reduction  in 
deferred tax assets resulting from Rate Reduction was both provisional and a reasonable estimate at December 31, 2017. Additionally, 
the Company is still in the process of analyzing certain provisions of the Act including the application of new executive compensation 
limitation provisions under Internal Revenue Section 162(m). These items are subject to revisions from further analysis of the Tax Act 
and  interpretation  of  any  additional  guidance  issued  by  the  U.S.  Treasury  Department,  IRS,  FASB,  and  other  standard-setting  and 
regulatory bodies.

Note 13 — Interest and Other Income, Net

Interest and other income, net for the years ended December 31, 2017, 2016, and 2015, primarily consisted of interest income 

generated from the Company’s cash, cash equivalents and investments. 

Note 14 — Quarterly Financial Data (Unaudited)

Quarterly results were as follows (in thousands, except per share data):

2017

Total revenues, net
Net loss
Net loss per share — basic and diluted

2016

Total revenues, net
Net income (loss)
Net income (loss) per share — basic
Net income (loss) per share —diluted

First
Quarter

Second
Quarter

Third
Quarter

Fourth
Quarter

  $

  $

  $

  $
  $

4,153    $
(25,867)    
(0.62)   $

3,053    $
(29,081)    
(0.60)   $

6,180    $
(32,357)    
(0.60)   $

(18)
(40,484)
(0.75)

8,421    $
(12,455)    
(0.31)   $
(0.31)   $

5,802    $
(11,611)    
(0.29)   $
(0.29)   $

59,047    $
33,362     
0.84    $
0.77    $

33,138 
7,157 
0.18 
0.16  

81

     
 
 
 
   
   
   
 
   
      
      
      
  
   
   
      
      
      
  
   
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 management evaluated, with the participation of our Chief Executive 
Officer  and  our  Chief  Financial  Officer,  the  effectiveness  of  our  disclosure  controls  and  procedures  (as  defined  in  Rule 13a-15(e) 
under the Exchange Act) as of the end of the period covered by this Annual Report on Form 10-K. Based on this evaluation, our Chief 
Executive Officer and our Chief Financial Officer have concluded that the Company’s disclosure controls and procedures are effective 
as of December 31, 2017.

Management’s  Report  on  Internal  Control  over  Financial  Reporting.    Our  management  is  responsible  for  establishing  and 
maintaining  adequate  internal  control  over  financial  reporting  (as  defined  in  Rule 13a-15(f)  under  the  Exchange  Act).  Our 
management  assessed  the  effectiveness  of  our  internal  control  over  financial  reporting  as  of  December 31,  2017.  In  making  this 
assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission 
in Internal Control-Integrated Framework 2013. Our management has concluded that, as of December 31, 2017, our internal control 
over financial reporting is effective based on these criteria.

Our independent registered public accounting firm, PricewaterhouseCoopers LLP, has audited the effectiveness of our internal 

control over financial reporting as of December 31, 2017, as stated in their report, which is included herein.

Changes in Internal Control over Financial Reporting.    There was no change in our internal control over financial reporting 
that occurred during the quarter ended December 31, 2017 that has materially affected, or is reasonably likely to materially affect, our 
internal control over financial reporting.

Inherent Limitations on Effectiveness of Controls.    Our management, including our Chief Executive Officer, Chief Financial 
Officer,  and  Chief  Accounting  Officer  does  not  expect  that  our  disclosure  controls  and  procedures  or  our  internal  controls,  will 
prevent  all  error  and  all  fraud.  A  control  system,  no  matter  how  well  conceived  and  operated,  can  provide  only  reasonable,  not 
absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that 
there  are  resource  constraints,  and  the  benefits  of  controls  must  be  considered  relative  to  their  costs.  Because  of  the  inherent 
limitations  in  all  control  systems,  no  evaluation  of  controls  can  provide  absolute  assurance  that  all  control  issues  and  instances  of 
fraud, if any, within Cytokinetics have been detected.

Item 9B.

Other Information

None.

82

Item 10.

Directors, Executive Officers and Corporate Governance

PART III

The  information  regarding  our  directors  and  executive  officers,  our  director  nominating  process  and  our  audit  committee  is 
incorporated by reference from our definitive Proxy Statement for our 2018 Annual Meeting of Stockholders, where it appears under the 
headings “Board of Directors” and “Executive Officers.”

Section 16(a) Beneficial Ownership Reporting Compliance

The  information  regarding  our  Section 16  beneficial  ownership  reporting  compliance  is  incorporated  by  reference  from  our 
definitive  Proxy  Statement  described  above,  where  it  appears  under  the  headings  “Section 16(a)  Beneficial  Ownership  Reporting 
Compliance.”

Code of Ethics

We have adopted a Code of Ethics that applies to all directors, officers and employees of the Company. We publicize the Code 
of  Ethics  through  posting  the  policy  on  our  website,  www.cytokinetics.com.  We  will  disclose  on  our  website  any  waivers  of,  or 
amendments to, our Code of Ethics within four business days following the date of such amendment or waiver.

Item 11.

Executive Compensation

The information required by this Item is incorporated by reference from our definitive Proxy Statement referred to in Item 10 
above,  where  it  appears  under  the  headings  “Executive  Compensation”  and  “Compensation  Committee  Interlocks  and  Insider 
Participation.”

Item 12.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The  information  required  by  this  item  is  incorporated  by  reference  from  the  applicable  information  set  forth  in  “Certain 
Relationships and Related Party Transactions” and “Corporate Governance” which will be included in our definitive Proxy Statement 
for our 2018 Annual Meeting of Stockholders to be filed with the SEC.

Item 13.

Certain Relationships and Related Transactions, and Director Independence

The information required by this Item is incorporated by reference from our definitive Proxy Statement referred to in Item 10 
above where it appears under the headings “Certain Business Relationships and Related Party Transactions” and “Board of Directors.”

Item 14.

Principal Accounting Fees and Services

The information required by this Item is incorporated by reference from our definitive Proxy Statement referred to in Item 10 

above, where it appears under the heading “Principal Accountant Fees and Services.”

83

Item 15.

Exhibits and Financial Statement Schedules

(a)

The following documents are filed as part of this Form 10-K:

(1)

Financial Statements (included in Part II of this report):

PART IV

•

•

•

•

•

•

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets

Consolidated Statements of Comprehensive Loss

Consolidated Statements of Stockholders’ Equity

Consolidated Statements of Cash Flows

Notes to Consolidated Financial Statements

(2)

Financial Statement Schedules:

None — All financial statement schedules are omitted because the information is inapplicable or presented in the 

notes to the financial statements.

(3)

Exhibits:

Item 16.

Form 10-K Summary

None.

Exhibit
No.

Exhibits

Amended and Restated 
Certificate of Incorporation.

Certificate of Amendment of 
Amended and Restated Certificate 
of Incorporation.

Certificate of Amendment of 
Amended and Restated  Certificate 
of Incorporation.

Certificate of Amendment of 
Amended and Restated Certificate 
of Incorporation

3.1

3.2

3.3

3.4

3.5

4.1

4.2

4.3

Form

S-3

10-Q

Incorporated by Reference

File No.

Filing Date

333-174869

June 13, 2011

Filed

  Herewith

Exh.
No.

3.1

000-50633

August 4, 2011

3.2

8-K

000-50633

June 25, 2013

5.1

8-K

000-50633

May 20, 2016

3.1

  Amended and Restated Bylaws.

S-1

333-112261

January 27, 2004

Specimen 
Certificate.

Common 

Stock 

10-Q

000-50633

May 9, 2007

10-Q

10-K

000-50633

August 6, 2012

000-50633

March 3, 2016

  Form of Warrant

Form  of  Common  Stock  Warrant 
Issued  Pursuant  to  that  certain 
Loan  and  Security  Agreement, 
dated  as  of  October 19,  2015,  by 
and  among  the  Company,  Oxford 
Finance  LLC  and  Silicon  Valley 
Bank

3.2

4.1

4.6

4.6

84

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
No.

10.1+

10.2+

10.3

10.4

10.5

10.6

10.7

10.8

10.9

10.10

10.11

10.12

Exhibits

Amended  and  Restated  2004 
Equity Incentive Plan

2015  Employee  Stock  Purchase 
Plan

Lease, 

Build-to-Suit 
dated 
May 27,  1997,  by  and  between 
Britannia  Pointe  Grand  Limited 
Partnership and Metaxen, LLC

First  Amendment  to  Lease,  dated 
April 13,  1998,  by  and  between 
Britannia  Pointe  Grand  Limited 
Partnership and Metaxen, LLC

Agreement, 

Sublease 
dated 
May 1,  1998,  by  and  between 
the Company and Metaxen, LLC

Sublease Agreement, dated 
March 1,  1999,  by  and  between 
Metaxen, 
and 
Exelixis Pharmaceuticals, Inc.

LLC 

Assignment 
and  Assumption 
Agreement  and  Consent,  dated 
July 11,  1999,  by  and  among 
Exelixis 
Pharmaceuticals, 
Metaxen,  LLC,  Xenova  Group 
PLC  and  Britannia  Pointe  Grande 
Limited Partnership

Second  Amendment 
to  Lease, 
dated  July 11,  1999,  by  and 
between  Britannia  Pointe  Grand 
Limited  Partnership  and  Exelixis 
Pharmaceuticals, Inc.

First  Amendment 
to  Sublease 
Agreement,  dated  July 20,  1999, 
by and between the Company and 
Metaxen

Agreement  and  Consent,  dated 
July 20,  1999,  by  and  among 
Exelixis Pharmaceuticals, Inc., the 
Company 
Britannia 
and 
Pointe Grand Limited Partnership

Amendment  to  Agreement  and 
Consent,  dated  July 31,  2000,  by 
the  Company, 
and 
Exelixis, 
and  Britannia 
Pointe Grande Limited Partnership

between 
Inc., 

Assignment  and  Assumption  of 
Lease,  dated  September 28,  2000, 
by and between the Company and 
Exelixis, Inc.

Form

10-Q

10-Q

Incorporated by Reference

File No.

Filing Date

000-50633

August 5, 2015

Filed

  Herewith

Exh.
No.

10.2

000-50633

August 5, 2015

10.42

S-1

333-112261

January 27, 2004

10.5

S-1

333-112261

January 27, 2004

10.6

S-1

S-1

333-112261

January 27, 2004

10.7

333-112261

January 27, 2004

10.8

S-1

333-112261

January 27, 2004

10.9

S-1

333-112261

January 27, 2004

10.10

S-1

333-112261

January 27, 2004

10.11

S-1

333-112261

January 27, 2004

10.12

S-1

333-112261

January 27, 2004

10.13

S-1

333-112261

January 27, 2004

10.14

85

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
No.

10.13

10.14*

10.15

10.17+

10.18+

10.19*

10.20*

10.21*

10.22*

10.23+

10.24

Exhibits

Agreement, 

Sublease 
September 28,  2000,  by 
between 
the  Company 
Exelixis, Inc.

dated 
and 
and 

and 
dated 

Option 
Collaboration 
of 
Agreement, 
as 
December 29,  2006,  by 
and 
between the Company and Amgen 
Inc.

of 

Form 
Indemnification 
Agreement  between  the  Company 
and  each  of  its  directors  and 
executive officers

Amended  and  Restated  Executive 
Employment  Agreement,  dated 
May 21, 2007, by and between the 
Company and Robert Blum

Form  of  Executive  Employment 
Agreement  between  the  Company 
and its executive officers

Amendment  No. 1,  dated  June 17, 
2008,  to  the  Collaboration  and 
and 
Option  Agreement 
between the Company and Amgen 
Inc.

by 

dated 
Amendment 
the 
September 30, 
Collaboration 
Option 
Agreement  by  and  between  the 
Company and Amgen Inc.

No. 2, 
2008, 
and 

to 

No. 3, 

dated 
Amendment 
the 
October 31, 
Collaboration 
Option 
Agreement  by  and  between  the 
Company and Amgen Inc.

2008, 
and 

to 

No. 4, 
2009, 
and 

dated 
Amendment 
the 
February 20, 
Option 
Collaboration 
Agreement  by  and  between  the 
Company and Amgen Inc.

to 

Form  of  Amendment  No. 1  to 
Amended  and  Restated  Executive 
Employment Agreements

Third Amendment to Lease, dated 
December 10,  2010,  by 
and 
and 
the  Company 
between 
Britannia  Pointe  Grand  Limited 
Partnership

Form

S-1

Incorporated by Reference

File No.

Filing Date

Exh.
No.

Filed

  Herewith

333-112261

January 27, 2004

10.15

10-K

000-50633

March 12, 2007

10.63

10-Q

000-50633

August 5, 2008

10.1

10-Q

000-50633

August 5, 2008

10.69

10-Q

000-50633

August 5, 2008

10.68

10-K

000-50633

March 12, 2009

10.62

10-K

000-50633

March 12, 2009

10.63

10-K

000-50633

March 12, 2009

10.65

10-K

000-50633

March 12, 2009

10.67

10-K

000-50633

March 12, 2009

10.68

10-K

000-50633

March 11, 2011

10.65

86

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Form

10-K

Incorporated by Reference

File No.

Filing Date

Exh.
No.

Filed

  Herewith

000-50633

March 11, 2011

10.66

8-K

000-50633

March 2, 2015

10.1

10-K

10-K

8-K

000-50633

  March 15, 2013

000-50633

March 15, 2013

10.46

10.47

000-50633

June 12, 2013

10.48

10-Q

000-50633

August 7, 2013

10.46

10-K

000-50633

March 7, 2014

10.39

8-K

000-50633

December 23, 2014

10.46

10-K

000-50633

March 6, 2015

10.40

10-Q

000-50633

May 4, 2015

10.41

8-K

000-50633

September 4, 2015

10.43

Exhibit
No.

10.25*

Exhibits

No. 5, 
2010, 
and 

dated 
Amendment 
the 
November 1, 
Collaboration 
Option 
Agreement  by  and  between  the 
Company and Amgen Inc.

to 

10.26+

2015  Compensation  Information 
for 
the  Company’s  Named 
Executive Officers

10.27+

  Form of Option Agreement

Form  of  Restricted  Stock  Unit 
Award Agreement

Common 
Purchase 
Stock 
Agreement  dated  June 11,  2013, 
by and between the Company and 
Amgen Inc.

Amendment  No. 6,  dated  June 11, 
2013,  to  the  Collaboration  and 
Option  Agreement 
and 
between the Company and Amgen 
Inc.

by 

Form  of  Executive  Employment 
Agreement  between  the  Company 
and its executive officers

Common 
Purchase 
Stock 
Agreement  by  and  between  the 
Company  and  Astellas  Pharma 
Inc. dated December 22, 2014

Amended  and  Restated  License 
and  Collaboration  Agreement, 
dated  December 22,  2014,  by  and 
between 
and 
Astellas Pharma Inc.

the  Company 

2015, 

No. 7, 

dated 
Amendment 
the 
March 19, 
Collaboration 
Option 
Agreement  by  and  between  the 
Company and Amgen Inc.

and 

to 

Controlled  Equity  Offering  Sales 
Agreement, 
of 
September 4, 
and 
between the Company and Cantor 
Fitzgerald & Co.

dated 
2015, 

as 
by 

10.28+

10.29

10.30*

10.31+

10.32

10.33*

10.34*

10.35

10.36*

Loan  and  Security  Agreement, 
dated  as  of  October 19,  2015,  by 
and  among  the  Company,  Oxford 
Finance  LLC  and  Silicon  Valley 
Bank

10-K

000-50633

March 3, 2016

10.40

87

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Form

10-Q

Incorporated by Reference

File No.

Filing Date

Exh.
No.

Filed

  Herewith

000-50633

May 5, 2016

10.41

10-Q/A

000-50633

January 20, 2017

10.42

10-Q

000-50633

November 3, 2016

10.43

10-K

000-50633

March 6, 2017

10.44

10-K

000-50633

March 6, 2017

10.45

10-Q

000-50633

August 4, 2017

10.1

10-Q

000-50633

November 3, 2017

10.1

8-K

000-50633

November 6, 2017

10.1

Exhibits

Fourth  Amendment  to  Build  to 
Suit  Lease,  dated  March 1,  2016, 
by and between the Company and 
Britannia  Pointe  Grand  Limited 
Partnership

License 

Amendment  to  the  Amended  and 
Restated 
and 
Collaboration  Agreement  between 
the Company and Astellas Pharma 
Inc., dated July 27, 2016

Letter  of  Agreement  by  and 
between the Company and Amgen 
Inc.  and  Les  Laboratoires  Servier 
de  Recherches 
and 
Institut 
Internationales 
dated 
Servier, 
August 29, 2016

Royalty  Purchase  Agreement  by 
and  between  the  Company  and 
RPI 
dated 
Finance 
February 1, 2017

Trust, 

Common 
Purchase 
Stock 
Agreement  by  and  between  the 
Company  and  RPI  Finance  Trust, 
dated February 1, 2017

Amendment 
to  Collaboration 
Agreement  between  the  Company 
and  Astellas  Pharma  Inc.,  dated 
April 11, 2017

Amendment  to  the  Amended  and 
Restated  2004  Equity  Incentive 
Plan

Controlled  Equity  Offering  Sales 
Agreement, dated as of November 
3,  2017,  by  and  between  the 
Company and Cantor Fitzgerald & 
Co.

Second  Amendment  to  Loan  and 
Security Agreement by and among 
the  Company,  Oxford  Finance 
LLC  and  Silicon  Valley  Bank, 
dated as of October 27, 2017

Exhibit
No.

10.37

10.38*

10.39*

10.40*

10.41

10.42*

10.43

10.44

10.45

10.46

10.47

X

X

Compensation 
Named Executive Officers

Information 

for 

8-K

000-50633

February 28, 2017

10.1

Fifth  Amendment  to  Lease,  dated 
December  18,  2017,  by  and 
and 
between 
Britannia  Pointe  Grand  Limited 
Partnership

the  Company 

88

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit
No.

Exhibits

Form

File No.

Filing Date

Exh.
No.

Filed

  Herewith

Incorporated by Reference

X

X

X

X

X

X

X

X

X

X

X

X

X

10.48** Amendment 

to  Collaboration 
Agreement  between  the  Company 
and  Astellas  Pharma  Inc.,  dated 
December 21, 2017

23.1

24.1

31.1

31.2

31.3

32.1

Consent of Independent registered 
public accounting firm

Power of Attorney (included in the 
signature page to this report)

Certification of Principal Executive 
Officer  pursuant  to  Section 302  of 
the Sarbanes-Oxley Act of 2002

Certification of Principal Financial 
Officer pursuant to Section 302 of 
the Sarbanes-Oxley Act of 2002

of 

Certification 
Principal 
Accounting  Officer  pursuant  to 
Section 302 of the Sarbanes-Oxley 
Act of 2002

Certifications  of 
the  Principal 
Executive  Officer,  the  Principal 
Financial  Officer, 
the 
Principal  Accounting  Officer 
pursuant  to  Section 906  of  the 
Sarbanes-Oxley  Act  of  2002  (18 
U.S.C. Section 1350) (1)

and 

101.INS   XBRL Instance Document

101.SCH

XBRL 
Schema Document

Taxonomy 

Extension 

101.CAL

Taxonomy 
XBRL 
Calculation Linkbase Document

Extension 

101.DEF

XBRL 
Taxonomy 
Definition Linkbase Document

Extension 

101.LAB

XBRL 
Label Linkbase Document

Taxonomy 

Extension 

101.PRE

Taxonomy 
XBRL 
Presentation Linkbase Document

Extension 

*

**

+

Portions of this Exhibit are subject to a confidential treatment order.

Registrant has requested confidential treatment for portions of this Exhibit.

Management contract or compensatory plan.

89

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1)

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

(b)

Exhibits

The exhibits listed under Item 15(a)(3) hereof are filed as part of this Form 10-K, other than Exhibit 32.1 which shall be 
deemed furnished.

(c)

Financial Statement Schedules

None — All financial statement schedules are omitted because the information is inapplicable or presented in the notes to 
the financial statements.

Item 16.

Form 10-K Summary

None.

90

Pursuant to the requirements of Section 13 or 15(d) of the Securities and Exchange Act of 1934, the registrant has duly caused 

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

SIGNATURES

CYTOKINETICS, INCORPORATED

By:

  / S /    ROBERT I. B LUM

Robert I. Blum
President, Chief Executive Officer and Director

Dated: March 5, 2018

POWER OF ATTORNEY

KNOW  ALL  PERSONS  BY  THESE  PRESENTS,  that  each  person  whose  signature  appears  below  constitutes  and  appoints 
Robert  I.  Blum,  Ching  Jaw,  and  Peter  S.  Roddy,  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 and Exchange Act of 1934, this report has been signed below by the following 

persons on behalf of the registrant and in the capacities and on the dates indicated.

Signature

Title

/s/    ROBERT I. BLUM        
Robert I. Blum

/s/     CHING JAW        
Ching Jaw

/s/     PETER S. RODDY        
Peter S. Roddy

/s/    L. PATRICK GAGE, PHD.
L. Patrick Gage, Ph.D.

/s/    ROBERT CALIFF, M.D.
Robert Califf, M.D.

/s/    SANTO J. COSTA
Santo J. Costa

/s/    JOHN T. HENDERSON, M.B. CH.B.
John T. Henderson, M.B. Ch.B.

/s/    EDWARD KAYE, M.D.
Edward Kaye, M.D.

/s/    B. LYNNE PARSHALL, ESQ.
B. Lynne Parshall, Esq.

/s/    SANDFORD D. SMITH
Sandford D. Smith

/s/    WENDELL WIERENGA, PH.D.
Wendell Wierenga, Ph.D.

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

Senior Vice President, Chief Financial Officer 
(Principal Financial Officer)

Date

March 5, 2018

March 5, 2018

Senior Vice President, Chief Accounting Officer 
(Principal Accounting Officer)

March 5, 2018

Chairman of the Board of Directors

March 5, 2018

March 5, 2018

March 5, 2018

March 5, 2018

March 5, 2018

March 5, 2018

March 5, 2018

March 5, 2018

Director

Director

Director

Director

Director

Director

Director

91

 
 
 
  
 
  
 
  
 
      
  
 
  
 
  
 
  
 
  
 
  
 
  
 
[THIS PAGE INTENTIONALLY LEFT BLANK]

EXECUTIVE MANAGEMENT

Robert I. Blum
President and Chief Executive Officer

Daniel R. Casper
Vice President, Information Technology

Bonnie A. Charpentier, Ph.D.
Senior Vice President, Regulatory Affairs 
and Compliance

Bettina M. Cockroft, M.D., M.B.A
Vice President, Clinical Research, Neurology

David W. Cragg
Senior Vice President, Human Resources

Ching W. Jaw
Senior Vice President,
Chief Financial Officer

Scott R. Jordan
Vice President, New Product Planning 
and Commercial Development

Fady I. Malik, M.D., Ph.D., F.A.C.C.
Executive Vice President,
Research and Development

Caryn G. McDowell, J.D.
General Counsel and Chief Compliance Officer

Bradley P. Morgan, Ph.D.
Senior Vice President, Research and 
Non-Clinical Development

Peter S. Roddy
Senior Vice President, Chief Accounting Officer

Joel M. Rothman
Vice President, Development Operations

Elisabeth A. Schnieders, Ph.D.
Senior Vice President, Business Development

Whittemore G. Tingley, M.D., Ph.D.
Vice President, Clinical Research, Cardiology

Diane Weiser
Vice President, Corporate Communications 
and Investor Relations

Andrew A. Wolff, M.D., F.A.C.C.
Senior Vice President and Chief Medical Officer

CORPORATE PROFILE

BOARD OF DIRECTORS

L. Patrick Gage, Ph.D.
Chairman, Cytokinetics, Inc.
Industry Consultant

Robert I. Blum
President and Chief Executive Officer,
Cytokinetics, Inc.

Robert, Califf, M.D.
Vice Chancellor, Health Data Science, 
Duke Health; Director, Duke University Center 
for Health Data Science.

Santo J. Costa
Of Counsel, Smith, Anderson, Blount,
Dorsett, Mitchell and Jernigan, L.L.P.

John T. Henderson, M.D.
Industry Consultant

Edward M. Kaye, M.D.
Chief Executive Officer,
Stoke Therapeutics

B. Lynne Parshall, Esq.
Director and Chief Operating Officer,
Ionis Pharmaceuticals, Inc.

Sandford D. Smith
Industry Consultant

Wendell Wierenga, Ph.D.
Industry Consultant

CORPORATE SECRETARY

Caryn G. McDowell
Cytokinetics, Inc. 

INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

PricewaterhouseCoopers LLP
San Jose, California

CORPORATE COUNSEL

Cooley LLP
Palo Alto, California

REGISTRAR AND TRANSFER AGENT

Inquiries regarding change of address, lost stock 
certificates, changes in stock ownership and 
other matters related to stock ownership should 
be directed to the transfer agent.

(Standard USPS)
Computershare
P. O. Box 30170
College Station TX 77842

(Overnight)
Computershare
211 Quality Circle, Suite 210
College Station TX 77845

Phone (800) 837-8091

TDD for Hearing Impaired (800) 952-9245
Foreign Shareholders (201) 680-6578

computershare.com/investor

ANNUAL MEETING

The annual meeting of stockholders will be 
held at 10:30 am on May 16, 2018 at the:

Embassy Suites Hotel
250 Gateway Boulevard
South San Francisco, California

COMMON STOCK

The company’s common stock is traded on the 
NASDAQ Exchange, symbol: CYTK

FORM 10-K AND ADDITIONAL 
INFORMATION

A copy of the Company’s Annual Report on Form 
10-K, as filed with the Securities and Exchange
Commission, is available without charge by 
calling or writing the Investor Relations 
Department as listed under Stockholder Inquiries.

STOCKHOLDER INQUIRIES

Stockholder and investor inquiries and requests 
for information should be directed to: 

Investor Relations
Cytokinetics, Inc.
280 East Grand Avenue
South San Francisco, CA 94080
(650) 624-3060
investor@cytokinetics.com

CORPORATE INFORMATION

Cytokinetics, Inc.
280 East Grand Avenue
South San Francisco, CA 94080

Tel: (650) 624-3000
Fax: (650) 624-3010

cytokinetics.com

FORWARD-LOOKING STATEMENTS

This letter contains forward-looking statements for purposes of the Private Securities Litigation Reform Act of 1995 (the “Act”). Cytokinetics disclaims any intent or obligation 
to update these forward-looking statements, and claims the protection of the Act's Safe Harbor for forward-looking statements. Examples of such statements include, but 
are not limited to, statements relating to Cytokinetics’ and its partners’ research and development activities; the design, timing, results, significance and utility of preclinical 
and  clinical  results,  including  Cytokinetics’  expectations  regarding  the  timing  or  results  from  its  clinical  trials  of  reldesemtiv,  enrollment  of  patients  in  GALACTIC-HF  and 
pipeline expansion in 2018; and the properties and potential benefits of reldesemtiv and Cytokinetics’ other drug candidates.  Such statements are based on management's 
current expectations, but actual results may differ materially due to various risks and uncertainties, including, but not limited to, potential difficulties or delays in the develop-
ment, testing, regulatory approvals for trial commencement, progression or product sale or manufacturing, or production of Cytokinetics’ drug candidates that could slow 
or prevent clinical development or product approval, including risks that current and past results of clinical trials or preclinical studies may not be indicative of future clinical 
trial  results,  patient  enrollment  for  or  conduct  of  clinical  trials  may  be  difficult  or  delayed,  Cytokinetics’  drug  candidates  may  have  adverse  side  effects  or  inadequate 
therapeutic efficacy, the FDA or foreign regulatory agencies may delay or limit Cytokinetics’ or its partners’ ability to conduct clinical trials, and Cytokinetics may be unable to 
obtain or maintain patent or trade secret protection for its intellectual property; Astellas’ decisions with respect to the design, initiation, conduct, timing and continuation of 
development activities for reldesemtiv; Amgen’s decisions with respect to the design, initiation, conduct, timing and continuation of development activities for omecamtiv 
mecarbil; Cytokinetics may incur unanticipated research and development and other costs or be unable to obtain additional financing necessary to conduct development of 
its products; standards of care may change, rendering Cytokinetics’ drug candidates obsolete; competitive products or alternative therapies may be developed by others for 
the  treatment  of  indications  Cytokinetics’  drug  candidates  and  potential  drug  candidates  may  target;  and  risks  and  uncertainties  relating  to  the  timing  and  receipt  of 
payments from its partners, including milestones and royalties on future potential product sales under Cytokinetics’ collaboration agreements with such partners. For further 
information regarding these and other risks related to Cytokinetics’ business, investors should consult Cytokinetics’ filings with the Securities and Exchange Commission.

280 East Grand Avenue
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cytokinetics.com

With appreciation to Corey Reich, LTC (retired) Chuck Schretzman, Tomas Llorence, Logan Ragland, 
and Lindsay Abromaitis-Smith for contributing their images to the cover.