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Fennec Pharmaceuticals Inc.

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FY2022 Annual Report · Fennec Pharmaceuticals Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

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

For the fiscal year ended December 31, 2022

OR

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

For the transition period from            to

British Columbia, Canada
(State or Other Jurisdiction of
Incorporation or Organization)

PO Box 13628, 68 TW Alexander Drive
Research Triangle Park, NC
(Address of Principal Executive Offices)

Commission File Number: 001-32295

FENNEC PHARMACEUTICALS INC.
(Exact Name of Registrant as Specified in Its Charter)

20-0442384
(I.R.S. Employer
Identification No.)

27709
(Zip Code)

(919) 636-4530
(Registrant’s telephone number, including area code)

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

Title of each class
Common Shares, no par value

Trading Symbol
FENC

Name of each exchange on which registered
Nasdaq Capital Market

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES ☐ NO ⌧

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. YES ☐NO ⌧

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such
shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES ⌧NO ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during
the preceding 12 months (or for such shorter period that the registrant was required to submit such files). YES ⌧ NO ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of
“large accelerated filer,” “accelerated filer,” “smaller reporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer  ☐

Accelerated filer ☐

Non-accelerated filer  ⌧ 

Smaller reporting company  ⌧  

Emerging growth company ☐

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

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b)
of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

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

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers
during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ☐ NO ⌧

The aggregate market value of the voting stock held by non-affiliates of the registrant, computed by reference to the closing sales price of the registrant’s Common Shares as reported on the Nasdaq
Capital Market on June 30, 2022 (the last business day of the registrant’s most recently completed second fiscal quarter) was $98,210,075 based upon a total of 17,625,103 shares held as of June 30, 2022
by persons believed to be non-affiliates of the registrant (for purposes of this calculation, all of the registrant’s officers, directors and 10% owners known to the registrant are deemed to be affiliates of the
registrant).

As of March 27, 2023, there were 26,411,520 shares of the registrant’s Common Shares outstanding.

 
 
    
    
 
 
 
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FENNEC PHARMACEUTICALS INC.
2022 FORM 10-K ANNUAL REPORT
TABLE OF CONTENTS

PART I

Item 1.

Business

Item 1A.

Risk Factors

Item 1B.

Unresolved Staff Comments

Item 2.

Properties

Item 3.

Legal Proceedings

Item 4.

Mine Safety Disclosures

PART II

Item 5.

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

Item 6.

Reserved

Item 7.

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

Item 7A.

Quantitative and Qualitative Disclosures About Market Risk

Item 8.

Financial Statements and Supplementary Data

Item 9.

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Item 9A.

Controls and Procedures

Item 9B.

Other Information

Item 9C.

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

PART III

Item 10.

Directors, Executive Officers and Corporate Governance

Item 11.

Executive Compensation

Item 12.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder
Matters

Item 13.

Certain Relationships and Related Transactions and Director independence

Item 14.

Principal Accounting Fees and Services

PART IV

Item 15.

Exhibits and Financial Statement Schedules

Item 16.

Form 10-K Summary

SIGNATURES

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PART I

You are urged to read this Annual Report on Form 10-K (“Annual Report”) in its entirety. This Annual Report contains
forward-looking  statements  that  involve  risks  and  uncertainties.  Our  actual  results  may  differ  significantly  from  the
projected results discussed in these forward-looking statements. Factors that may cause such a difference include, but are
not  limited  to,  those  discussed  below  and  in  Item  1A,  “Risk  Factors,”  and  Item  7,  “Management’s  Discussion  and
Analysis of Financial Condition and Results of Operations – Caution Concerning Forward-Looking Statements.”

“We,” “our,” “ours,” “us,” “Fennec,” or the “Company,” when used herein, refers to Fennec Pharmaceuticals Inc., a
British Columbia corporation, and its wholly-owned subsidiary, Fennec Pharmaceuticals, Inc. a Delaware corporation.

Forward-Looking Statements

This Annual Report on Form 10-K contains “forward-looking statements”, as that term is defined in the Private Securities
Litigation  Reform  Act  of  1995.  These  include  statements  regarding  our  expectations,  beliefs,  plans  or  objectives  for
future  operations  and  anticipated  results  of  operations.  For  this  purpose,  any  statements  contained  herein  that  are  not
statements of historical fact may be deemed to be forward-looking statements. Without limiting the foregoing, “believes”,
“anticipates”,  “proposes”,  “plans”,  “expects”,  “intends”,  “may”,  and  other  similar  expressions  are  intended  to  identify
forward-looking statements. Such statements involve known and unknown risks, uncertainties and other factors that may
cause  our  actual  results,  performance  or  other  achievements  to  be  materially  different  from  any  future  results,
performances or achievements expressed or implied by such forward-looking statements. Factors that might cause such
differences  include,  but  are  not  limited  to,  those  discussed  in  the  section  entitled  “Item  1A  –  Risk  Factors”  and  those
discussed in the section entitled “Item 7 – Management’s Discussion and Analysis of Financial Condition and Results of
Operations – Caution Concerning Forward-Looking Statements.”

The successful commercialization of PEDMARK® is highly uncertain. Factors that will affect our success include the
uncertainty of:

• Whether we will be able to continue to successfully market PEDMARK® while maintaining full

compliance with applicable federal and state laws, rules and regulations;

• Whether our estimates of the size of the market for PEDMARK® to reduce the risk of ototoxicity

associated with cisplatin use in pediatric patients will turn out to be accurate;

• Whether we will be able to locate pediatric patients diagnosed for cisplatin use;

• Whether patients will discontinue from the use of our drug at rates that are higher than historically

experienced or are higher than we project;

• Whether the amount of PEDMARK® taken by patients changes over time and affects our results of

operations;

• Whether we can market PEDMARK® on a profitable and cash flow positive basis;

• Whether payors will reimburse for our product at the price that we charge for the product;

•

•

•

The ability of our third-party suppliers and contract manufacturers to maintain compliance with current
Good Manufacturing Practices (cGMP);

The ability of our distributor and the specialty pharmacies that distribute our product to maintain compliance
with applicable law;

Our ability to maintain compliance with applicable rules relating to our patient assistance programs and
our contributions to 501(c)(3) organizations that support pediatric cancer patients;

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•

The  scope  of  our  intellectual  property  and  the  outcome  of  any  future  challenges  or  opposition  to  our
intellectual  property,  and,  conversely,  whether  any  third-party  intellectual  property  presents  unanticipated
obstacles for PEDMARK®;

• Whether we our successful in our lawsuit against CIPLA, Inc. opposing its abbreviated new drug

application with the FDA to manufacture and sell a generic version of PEDMARK®;

•

•

•

•

•

•

The  impact  on  PEDMARK®  of  adverse  changes  in  reimbursement  and  coverage  policies  from
government and private payors such as Medicare, Medicaid, insurance companies, health maintenance
organizations  and  other  plan  administrators,  or  the  impact  of  pricing  pressures  enacted  by  industry
organization, the federal government or the government of any state, including as a result of increased
scrutiny over pharmaceutical pricing or otherwise;

Changes in the healthcare industry and the effect of political pressure from and actions by the
President, Congress and/or medical professionals seeking to reduce prescription drug costs;

The state of the economy generally and its impact on our business;

Changes to the healthcare industry occasioned by any future changes in laws relating to the pricing of
drug products, or changes in the healthcare industry generally;

Our ability to complete any clinical trials and studies that we may undertake on a timely basis and within the
budgets we establish for such trials and studies;

The impact of the COVID-19 pandemic on our business or on the economy generally and whether COVID-
19 will further affect the timing and costs of our currently ongoing and contemplated clinical trials; and

• Whether PEDMARK® can be successfully commercialized outside of the United States on a profitable basis;
Our current plans and objectives are based on assumptions relating to the continued commercialization of PEDMARK®.
Although we believe that our assumptions are reasonable, any of our assumptions could prove inaccurate. In light of the
significant uncertainties inherent in the forward-looking statements we have made herein, which reflect our views only
as of the date of this report, you should not place undue reliance upon such statements. We undertake no obligation to
update  or  revise  publicly  any  forward-looking  statements,  whether  as  a  result  of  new  information,  future  events  or
otherwise.

Item 1.      Business

Overview

We  are  a  commercial-stage  biopharmaceutical  company  focused  on  our  only  product  candidate  PEDMARK®.  On
September 20, 2022, we received approval from the FDA for PEDMARK® (sodium thiosulfate injection) to reduce the risk
of ototoxicity associated with cisplatin in pediatric patients one month of age and older with localized, non-metastatic solid
tumors. This approval makes PEDMARK®  the  first  and  only  treatment  approved  by  the  FDA  in  this  area  of  significant
unmet medical need.  On October 17, 2022, we announced commercial availability of PEDMARK® in the United States.

We  sell  our  product  through  an  experienced  field  force  including  Regional  Pediatric  Oncology  Specialists  and  medical
science liaisons who are helping to educate the medical communities and patients about cisplatin induced ototoxicity and
our programs supporting patient access to PEDMARK®.

Further, we have established Fennec HEARS™, a comprehensive single source program designed to connect PEDMARK®
patients  to  both  patient  financial  and  product  access  support.  The  program  offers  assistance  and  resources,  regardless  of
insurance type, that can address co-pays or lack of coverage when certain eligibility requirements are met. Fennec HEARS
also provides access to care coordinators that can answer insurance questions about coverage for PEDMARK® and provide
tips and resources for managing treatment.  

We received Orphan Drug Exclusivity for PEMARK in January 2023, which provides seven years of market exclusivity
from  its  FDA  approval  on  September  20,  2022  until  September  20,  2029.  We  currently  have  three  patents  listed  for
PEDMARK® in the FDA’s Orange Book. In March 2020, the United States Patent and Trademark Office, or USPTO,

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allowed Patent No. 10,596,190 (“US ‘190”), which is exclusively in-licensed from Oregon Health & Science University
(“OHSU”) and relates to a method of using our PEDMARK® product. In September 2022, the USPTO issued Patent No.
11,291,728  (“728”)  and,  in  December  2022,  the  USPTO  issued  Patent  No.  11,510,984  (‘984)  that  covers  PEDMARK®
pharmaceutical  formulation.  The  “728”  and  “984”  patents  will  expire  in  2039  and  the  “190”  patent  will  expire  in  2038.
Additionally, in January 2023, the USPTO issued Notices of Allowance for an additional patent application that covers the
PEDMARK® pharmaceutical formulation. We expect this additional U.S. patent to issue in Q1 or Q2 of 2023. This patent
will expire in 2039, unless held invalid or unenforceable by a court of final jurisdiction.  We are also pursuing additional
patent applications in both the U.S. and internationally for PEDMARK®.

There can be no assurance that we do not or will not infringe on patents held by third parties or that third parties in the
future  will  not  claim  that  we  have  infringed  on  their  patents.  In  the  event  that  our  product  or  technologies  infringe  or
violate  the  patent  or  other  proprietary  rights  of  third  parties,  there  is  a  possibility  we  may  be  prevented  from  pursuing
product development, manufacturing or commercialization of our product until the underlying patent dispute is resolved.
For example, there may be patents or patent applications held by others that contain claims that our product or operations
might  be  determined  to  infringe  or  that  may  be  broader  than  we  believe  them  to  be.  Given  the  complexities  and
uncertainties of patent laws, there can be no assurance as to the impact that future patent claims against us may have on our
business, financial condition, results of operations, or prospects.

PEDMARK® Product Overview

PEDMARK®  is  the  first  and  only  FDA  approved  therapy  indicated  to  reduce  the  risk  of  ototoxicity  associated  with
cisplatin treatment in pediatric patients with localized, non-metastatic, solid tumors. It is a unique formulation of sodium
thiosulfate  in  single-dose,  ready-to-use  vials  for  intravenous  use  in  pediatric  patients.  PEDMARK®  is  also  the  only
therapeutic  agent  with  proven  efficacy  and  safety  data  with  an  established  dosing  paradigm,  across  two  open-label,
randomized Phase 3 clinical studies, the Clinical Oncology Group (COG) Protocol ACCL0431 and SIOPEL 6.

In  the  U.S.  and  Europe,  it  is  estimated  that,  annually,  more  than  10,000  children  may  receive  platinum-based
chemotherapy.  The  incidence  of  ototoxicity  depends  upon  the  dose  and  duration  of  chemotherapy,  and  many  of  these
children  require  lifelong  hearing  aids.  There  is  currently  no  established  preventive  agent  for  this  hearing  loss  and  only
expensive, technically difficult, and sub-optimal cochlear (inner ear) implants have been shown to provide some benefit.
Infants and young children that suffer ototoxicity at critical stages of development lack speech language development and
literacy, and older children and adolescents lack social-emotional development and educational achievement.

PEDMARK®  has  been  studied  by  co-operative  groups  in  two  Phase  3  clinical  studies  of  survival  and  reduction  of
ototoxicity, COG ACCL0431 and SIOPEL 6. Both studies have been completed. The COG ACCL0431 protocol enrolled
childhood cancers typically treated with intensive cisplatin therapy for localized and disseminated disease, including newly
diagnosed  hepatoblastoma,  germ  cell  tumor,  osteosarcoma,  neuroblastoma,  medulloblastoma,  and  other  solid  tumors.
SIOPEL 6 enrolled only hepatoblastoma patients with localized tumors.

Cisplatin Induced Ototoxicity

Cisplatin  and  other  platinum  compounds  are  essential  chemotherapeutic  agents  for  the  treatment  of  many  pediatric
malignancies.  Unfortunately,  platinum-based  therapies  can  cause  ototoxicity,  or  hearing  loss,  which  is  permanent,
irreversible, and particularly harmful to the survivors of pediatric cancer.

The  incidence  of  ototoxicity  depends  upon  the  dose  and  duration  of  chemotherapy,  and  many  of  these  children  require
lifelong hearing aids or cochlear implants, which can be helpful for some, but do not reverse the hearing loss and can be
costly over time. Infants and young children that are affected by ototoxicity at critical stages of development lack speech
and language development and literacy, and older children and adolescents often lack social-emotional development and
educational achievement.

European Marketing Authorization Application

In August 2018, the Pediatric Committee (“PDCO”) of the European Medicines Agency (“EMA”) accepted our pediatric
investigation plan (“PIP”) for sodium thiosulfate with the trade name Pedmarqsi for the condition of the prevention of

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platinum-induced  hearing  loss.  An  accepted  PIP  is  a  prerequisite  for  filing  a  Marketing  Authorization  Application
(“MAA”) for any new medicinal product in Europe. The indication targeted by our PIP is for the prevention of platinum-
induced  ototoxic  hearing  loss  for  standard  risk  hepatoblastoma  (“SR-HB”).  Additional  tumor  types  of  the  proposed
indication will be subject to the Committee for Medicinal Products for Human Use (“CHMP”) assessment at the time of
the MAA. No deferred clinical studies were required in the positive opinion given by PDCO. We were also advised that
Pedmarqsi is eligible for submission of an application for a Pediatric Use Marketing Authorization (“PUMA”). A PUMA is
a  dedicated  marketing  authorization  covering  the  indication  and  appropriate  formulation  for  medicines  developed
exclusively  for  use  in  the  pediatric  population  and  provides  market  protection  up  to  10  years.  Therefore,  this  decision
allows us to proceed with the submission of a PUMA in the European Union (“EU”) with incentives of automatic access to
the centralized procedure and up to 10 years of data and market protection. In February 2020, we announced that we had
submitted a MAA for the prevention of ototoxicity induced by cisplatin chemotherapy patients 1 month to < 18 years of
age with localized, non-metastatic, solid tumors. The EMA continues its review of our MAA.

Third-Party Reimbursement

Sales of drug products depend in significant part on the availability of coverage and adequate reimbursement by third party
payors,  such  as  state  and  federal  governments,  including  Medicare  and  Medicaid,  managed  care  providers,  private
commercial insurance plans and pharmacy benefit management (PBM) plans. Decisions regarding the extent of coverage
and the amount of reimbursement to be provided for PEDMARK® are expected to be made on a plan-by-plan, and in some
cases, on a patient-by-patient basis. Particularly given the small size of the pediatric cancer population, our experience has
been that securing coverage and appropriate reimbursement from third-party payors requires targeted education and highly
skilled  insurance  navigation  experts  that  have  experience  with  rare  and  orphan  disease  launches  and  medical  exception
processes at insurance companies to provide patient coverage for important orphan disease therapies. To that end, we have
engaged a dedicated team of reimbursement experts as well as a patient service center staffed with experienced personnel
focused on ensuring that clinically-qualified patients have access to our product.

There can be no assurance, however, as to whether payors will continue to cover our product, and if so, at what level of
reimbursement. In that regard, we have advised payors that we will provide free medication to support titration and confirm
patient  therapeutic  benefit.  Further,  when  necessary,  we  may  provide  patients  with  access  to  therapy  at  no  charge  while
those patients are awaiting coverage decisions.

Intellectual Property

Patent Coverage

Patents are important to developing and protecting our competitive position. Our general policy is to seek patent protection
in the United States, Europe, China, Japan, Canada and other jurisdictions as appropriate for our compounds and methods.
U.S.  patents,  as  well  as  most  foreign  patents,  are  generally  effective  for  20  years  from  the  date  the  earliest  (priority)
application was filed. The duration of foreign patents may vary in accordance with local law.

Our current patent portfolio reflects our strategy to expand and diversify our intellectual property to obtain protection for
our PEDMARK® product. We currently wholly own two patent families directed to formulations that cover PEDMARK®
and other potential future sodium thiosulfate formulations, and methods of using and manufacturing the same. Three US
patents have been issued from these two families, and two of the issued patents (US ‘984 Patent; US ‘728 Patent) qualify
for  and  have  been  listed  in  the  FDA  Orange  Book.  Our  ‘363  issued  patent  covers  a  process  of  manufacture,  which  is  a
patent category that does not qualify for FDA orange book listing.  One additional US pending patent application covering
our  PEDMARK  formulation  has  been  allowed  (US  App.  No.  17/871,825),  and  on  issuance  will  be  listed  in  the  FDA
Orange Book. Six additional US patent applications are pending, three of which applications cover methods of using our
PEDMARK® formulation  and  are  eligible  for  listing  on  the  FDA  Orange  Book  if  issued.    The  three  other  applications
cover additional sodium thiosulfate formulations for potential future use. Additional applications from these families are
pending  in  Australia,  Brazil,  Canada,  China,  the  European  Patent  Office  (EPO),  Hong  Kong,  Indonesia,  Israel,  Japan,
South Korea, Mexico, Malaysia, New Zealand, Russia, Singapore, and Thailand. Applications from these patent families,
where granted, valid, and enforceable, will expire in July 2039, exclusive of any patent term adjustment or extension.

We have exclusively in-licensed from Oregon Health & Science University (“OHSU”) one patent family directed to the use
of sodium thiosulfate to reduce the occurrence of ototoxicity.  This family includes the granted US ‘190 Patent and

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one pending US patent application. The US ‘190 Patent has been listed in the FDA Orange Book.  The US ‘190 Patent will
expire  in  January  2038,  unless  held  invalid  or  unenforceable  by  a  court  of  final  jurisdiction.    The  pending  US  patent
application, if granted, valid, and enforceable, will expire in November 2037, exclusive of any patent term adjustment or
extension.  In 2022, OHSU abandoned applications from this family in all ex-US jurisdictions.  

Our success is significantly dependent on our ability to obtain and maintain patent protection for PEDMARK®, both in the
United States and abroad. Our patent position and proprietary rights are subject to various risks and uncertainties. Please
read the “Risk Factors” in Item 1A of this Annual Report for information about certain risks and uncertainties that may
affect our patent position and proprietary rights.

We  also  rely  upon  unpatented  confidential  information  to  remain  competitive.  We  protect  such  information  principally
through confidentiality agreements with our employees, consultants, outside scientific collaborators, and other advisers. In
the  case  of  our  employees,  these  agreements  also  provide,  in  compliance  with  relevant  law,  that  inventions  and  other
intellectual property conceived by such employees during their employment shall be our exclusive property.

FDA Orange Book Listings

On  April  5,  2022,  the  USPTO  issued  U.S.  Patent  No.  11,291,728  (the  “US  ‘728  Patent”)  that  covers  the  PEDMARK®
pharmaceutical formulation. On November 9, 2022, the USPTO issued U.S. Patent No. 11,510,984 (the “US ‘984 Patent”)
that  also  covers  the  PEDMARK®  pharmaceutical  formulation.    On  January  23,  2023,  the  USPTO  issued  a  Notice  of
Allowance  for  an  additional  patent  application  (US  App.  No.  17/871,825)  that  covers  the  PEDMARK® pharmaceutical
formulation.  We expect this application to issue as a patent in Q2 of 2023. We own three additional pending US patent
applications directed to methods of treatment using the PEDMARK® formulation.  These patents where granted will expire
in July 2039, exclusive of patent term adjustment and/or extension, unless held invalid or unenforceable by a court of final
jurisdiction.

We have exclusively licensed from OHSU U.S. Patent No. 10,596,190 (“the US ‘190 Patent”) and a pending US patent
application  directed  to  a  method  of  reducing  ototoxicity  using  sodium  thiosulfate.    The  US  ‘190  Patent  will  expire  in
January 2038, unless held invalid or unenforceable by a court of final jurisdiction.  The pending US patent application, if
granted,  valid,  and  enforceable,  will  expire  in  November  2037,  exclusive  of  any  patent  term  adjustment  or  extension,
unless held invalid or unenforceable by a court of final jurisdiction.

On  approval  of  PEDMARK®,  we  listed  the  US  ‘190  Patent  and  US  ‘728  Patent  in  the  United  Stated  Food  and  Drug
Administration’s (FDA) Approved Drug Products with Therapeutic Equivalence Evaluations, commonly referred to as the
Orange Book.  The US’984 Patent was listed in the FDA Orange Book on December 14, 2022, following its issuance. A
third formulation application, USSN 17/871,825 has been allowed by the U.S. Patent Office and will be listed when issued.
If issued, the three additional US pending patent applications owned by us and the exclusively licensed pending US patent
application owned by OHSU are eligible for listing in the FDA Orange Book.

Orphan Drug Exclusivity

We  were  granted  Orphan  Drug  Exclusivity  (“ODE”)  in  January  2023  for  the  use  of  PEDMARK®  in  the  indication  to
reduce the risk of ototoxicity, or hearing loss, associated with cisplatin use in pediatric patients one month of age and older
with localized, non-metastatic solid tumors.  The ODE designation is effective as of September 20, 2022, and provides us
with seven years of market exclusivity in the PEDMARK® indication pursuant to Section 527 of the Federal Food, Drug,
and Cosmetic Act (21 U.S.C. § 360cc).  We plan to pursue PUMA upon approval of the MAA, which would allow for 10
years of market exclusivity upon PUMA approval.  

Hope Medical Enterprises, Inc. Inter Partes Review Challenges

On October 29, 2021, Hope Medical Enterprises, Inc. (“Hope”) filed two petitions for inter partes review (“IPR”) with the
Patent  Trial  and  Appeal  Board  (“PTAB”)  of  the  USPTO.  In  its  petitions,  Hope  seeks  to  invalidate  our  U.S.  Patent
No.  10,596,190  (“US  ‘190  Patent”),  which  is  exclusively  in-licensed  from  Oregon  Health  &  Science  University
(“OHSU”)  and  relates  to  a  method  of  using  our  PEDMARK® product,  and  our  U.S.  Patent  No.  10,792,363  (“US  ’363
Patent”), which relates to an anhydrous form of STS and its method of manufacture, which is the active pharmaceutical

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ingredient  in  our  PEDMARK® product.  The  US  ‘190  Patent  was  issued  on  March  24,  2020.    The  US  ‘363  Patent  was
issued on October 6, 2020.  

On January 11, 2022, OHSU filed a Request for Supplemental Examination of US ‘190 requesting the consideration by the
Central Re-examination Unit (“CRU”) of the USPTO of certain prior art references, including references cited by Hope in
its Petition for IPR that are relevant to the granted claim of the patent. On May 9, 2022, the PTAB granted Hope’s Petition
to Institute the IPR against the ‘190 patent and a stayed the Supplemental Examination pending the result of the ‘190 IPR.
On August 12, 2022, we filed a Motion to Amend the single claim of the ‘190 Patent in the IPR to focus on the treatment
of  medulloblastoma.  We  expect  a  decision  in  the  ‘190  IPR  in  May  2023,  which  can  be  appealed  by  the  losing  party. 
Further, in May 2022, the PTAB granted Hope’s Petition to Institute the IPR against the ‘363 patent. During the ‘363 IPR,
we disclaimed the patent claims directed to the anhydrous morphic form of STS and continued with claims directed to its
method of manufacture. We expect a decision in the ‘363 IPR in May 2023, which can be appealed by the losing party.  

Further, in May 2022, the PTAB granted Hope Medical’s Petition to Institute the IPR against the ‘363 Patent. During the
‘363 Patent IPR, we disclaimed the ‘363 Patent claims directed to the anhydrous morphic form of STS, and filed a Motion
to Amend the remaining method of manufacture claims. On December 14, 2022, we filed a Revised Motion to Amend the
remaining  claims  in  the  ‘363  Patent.  We  expect  a  decision  in  the  ‘363  IPR  in  May  2023,  which  can  be  appealed  by  the
losing party.  

We plan to vigorously defend our intellectual property rights related to PEDMARK®. However, we are unable to predict
the outcome of Hope’s IPR petitions, or the Reexamination.  While we now have, or will shortly receive, additional U.S.
patents  that  cover  PEDMARK®  over  the  IPR  challenged  patents,  an  invalidation  of  our  patents  covering  PEDMARK®
could  have  a  material  adverse  effect  on  our  ability  to  protect  our  rights  in  PEDMARK®  beyond  periods  of  marketing
exclusivity for PEDMARK® possible in the United States under Orphan Drug Designation and in Europe under European
Market Exclusivity for Pediatric Use (“PUMA”).

CIPLA ANDA Litigation

On  December  1,  2022,  we  received  a  letter  dated  November  30,  2022,  notifying  us  that  CIPLA  Ltd.  and  CIPLA  USA
(“CIPLA”)  submitted  to  the  FDA  an  ANDA  (ANDA  No.  218028)  for  a  generic  version  of  PEDMARK®  (sodium
thiosulfate  solution)  that  contains  Paragraph  IV  Certifications  on  two  of  our  patents  covering  PEDMARK®:  the  OHSU
licensed  US  ‘190  Patent,  expiration  date  January  2038;  and  our  US  11,291,728  Patent,  expiration  date  July  2039.  On
January 6, 2023, we received a letter dated January 5, 2023, notifying us that CIPLA submitted to the FDA a Paragraph IV
Certification on our newly issued US 11,510,984 Patent. These patents are listed in FDA’s list of Approved Drug Products
with Therapeutic Equivalence Evaluations, commonly referred to as the Orange Book, for PEDMARK®. The certifications
allege  these  patents  are  invalid  or  will  not  be  infringed  by  the  manufacture,  use,  or  sale  of  CIPLA’s  sodium  thiosulfate
solution.

Under the Food and Drug Cosmetic Act, as amended by the Drug Price Competition and Patent Term Restoration Act of
1984,  as  amended,  after  receipt  of  a  valid  Paragraph  IV  notice,  the  Company  may  bring  a  patent  infringement  suit  in  a
federal district court against CIPLA within 45 days from the receipt of the Notice Letter and if such a suit is commenced
within the 45-day period, the Company is entitled to a 30 month stay on the FDA’s ability to give final approval to any
proposed products that reference PEDMARK®. In addition to the 30-month stay, because we have received Orphan Drug
Exclusivity,  the  FDA  may  not  approve  CIPLA’s  ANDA  for  at  least  7  years  from  PEDMARK®’s  FDA  approval  date  of
September 20, 2022.  

On January 10, 2023 we filed suit against the CIPLA entities in the United States District Court for the District of New
Jersey (Case No. 3:23-cv-00123), for infringement of the ‘190 Patent and the ‘728 Patent. The suit is ongoing.

We plan to pursue PUMA upon approval of the MAA, which would allow for 10 years of market exclusivity in Europe
upon PUMA approval.  

Our success is significantly dependent on our ability to obtain and maintain patent protection for PEDMARK®, both in the
United States and abroad. Our patent position and proprietary rights are subject to various risks and uncertainties. Please

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read the “Risk Factors” in Item 1A of this Annual Report for information about certain risks and uncertainties that may
affect our patent position and proprietary rights.

We  also  rely  upon  unpatented  confidential  information  to  remain  competitive.  We  protect  such  information  principally
through confidentiality agreements with our employees, consultants, outside scientific collaborators, and other advisers. In
the  case  of  our  employees,  these  agreements  also  provide,  in  compliance  with  relevant  law,  that  inventions  and  other
intellectual property conceived by such employees during their employment shall be our exclusive property.

Manufacturing and Supply

We are licensed as a virtual drug manufacturer, which means that we have no in-house manufacturing capacity and we are
obligated  to  rely  on  contract  manufacturers  and  packagers.  We  have  no  plans  to  build  or  acquire  the  manufacturing
capability  needed  to  manufacture  PEDMARK®,  and  we  expect  that  PEDMARK®  will  be  prepared  by  contractors  with
suitable  capabilities  for  these  tasks  and  that  we  will  enter  into  appropriate  supply  agreements  with  these  contractors  at
appropriate  times  in  the  development  and  commercialization  of  our  product.  Because  we  will  use  contractors  to
manufacture and supply our product, we will be reliant on such contractors. Further, the contractors selected would have to
be inspected by the FDA and found to be in substantial compliance with federal regulations in order for an application for
one of our drug candidates to be approved, and there can be no assurance that the contractors we select would pass such an
inspection.

We have entered into agreements with a supplier of the active pharmaceutical ingredient (API) contained in PEDMARK®
for future requirements and we have contracted with third-party contract manufacturers who are manufacturing
PEDMARK® vials for us.

Any  significant  change  that  we  make  for  PEDMARK®  must  be  approved  by  the  FDA  in  a  supplemental  new  drug
application (sNDA). If the manufacturing plan and data are insufficient, any sNDA we submit will not be approved. Before
an sNDA can be approved, our manufacturers must also demonstrate compliance with FDA’s current Good Manufacturing
Practices (cGMPs) regulations and policies. Further, even if we receive approval of any sNDAs for PEDMARK®, if our
manufacturers do not follow cGMPs in the manufacture of our product, it may delay product launches or shipments and
adversely affect our business.

Since we contract with third parties to manufacture our product, our contract manufacturers are required to comply with all
applicable environmental laws and regulations that affect the manufacturing process. As a result, we do not believe that we
will have any significant direct exposure to environmental issues.

Corporate Relationships

License Agreement with Oregon Health & Science University

On  February  20,  2013,  we  entered  into  a  new  exclusive  license  agreement  with  OHSU  for  exclusive  worldwide  license
rights to intellectual property directed to thiol-based compounds, including PEDMARK®, and their use in oncology (the
"OHSU  Agreement").  OHSU  will  receive  certain  milestone  payments,  royalty  on  net  sales  for  licensed  products  and  a
royalty on any consideration received from sublicensing of the licensed technology.

On May 18, 2015, we negotiated an amendment ("Amendment 1") to the OHSU Agreement, which expands our exclusive
license to include the use of N-acetylcysteine as a standalone therapy and/or in combination with STS for the prevention of
ototoxicity induced by chemotherapeutic agents to treat cancers. Further, Amendment 1 adjusts select milestone payments
entered in the OHSU Agreement including but not limited to the royalty rate on net sales for licensed products, royalty rate
from  sublicensing  of  the  licensed  technology  and  the  fee  payable  upon  the  regulatory  approval  of  a  licensed  product.
Certain milestone payments are due upon FDA approval and achievement of sufficient positive EBITDA over a specified
period.  PEDMARK®  received  FDA  approval  in  September  2022,  however  at  this  time,  due  to  significant  uncertainty
surrounding timing and magnitude of certain milestones, the Company has only recorded a royalty liability associated with
net revenue.

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The term of the OHSU Agreement as amended by Amendment 1 expires on the date of the last to expire claim(s) covered
in the patents licensed to us or 8 years, whichever is later. PEDMARK® is currently protected by methods of use patent that
we  exclusively  license  from  OHSU  in  the  ‘190  patent  that  is  set  to  expire  in  the  United  States  in  2038.  The  OHSU
Agreement  is  terminable  by  either  us  or  OHSU  in  the  event  of  a  material  breach  of  the  agreement  by  either  party  after
45  days  prior  written  notice.  We  also  have  the  right  to  terminate  the  OHSU  Agreement  at  any  time  upon  60  days  prior
written notice and payment of all fees due to OHSU under the OHSU Agreement.

COVID-19

Our operations may be affected by the ongoing COVID-19 pandemic. The ultimate disruption that may be caused by the
outbreak is uncertain; however, it may result in a material adverse impact on our financial position, operations and cash
flows. Possible effects may include, but are not limited to, disruption to our product launch which includes the ability of
sales reps to communicate with oncologists, absenteeism in our labor workforce, unavailability of products and supplies
used  in  operations,  and  a  decline  in  value  of  our  assets,  including  inventories,  property  and  equipment,  and  marketable
securities. COVID-19 has not had a material effect on our operations to date as we have historically had a workforce which
works remotely, preparations for product launch have been under the assumption of a virtual launch, and product supplies
have not been impacted.

Competition

The biotechnology and pharmaceutical industries are extremely competitive. Our potential competitors are many in number
and  include  major  and  mid-sized  pharmaceutical  and  biotechnology  companies.  Many  of  our  potential  competitors  have
significantly more financial, technical and other resources than we do, which may give them a competitive advantage. In
addition,  they  may  have  substantially  more  experience  in  effecting  strategic  combinations,  in-licensing  technology,
developing  drugs,  obtaining  regulatory  approvals  and  manufacturing  and  marketing  products.  We  cannot  give  any
assurances  that  we  can  compete  effectively  with  these  other  biotechnology  and  pharmaceutical  companies.  Now  that
PEDMARK® has regulatory approval for sale, it will compete on the basis of drug efficacy, safety, patient convenience,
reliability,  ease  of  manufacture,  price,  marketing,  distribution,  and  patent  protection,  among  other  variables.  Our
competitors may develop technologies or drugs that are more effective, safer or more affordable than PEDMARK®.

We are not aware of any commercially available agents that reduce the incidence of hearing loss associated with the use of
platinum-based anti-cancer agents, which is the purpose of PEDMARK®. However, there are several potential competitive
agents  with  activity  in  preclinical  or  limited  clinical  settings.  These  include:  D-methionine,  an  amino  acid  that  has  been
shown  to  protect  against  hearing  loss  in  experimental  settings  but  was  demonstrated  to  be  inferior  to  PEDMARK®  in
comparative  studies;  SPI-3005,  an  oral  agent  primarily  being  developed  by  Sound  Pharmaceuticals  for  noise  and  age-
related hearing loss but in early Phase II trials for chemotherapy related hearing loss, which mimics glutathione peroxidase
and  induces  the  intracellular  induction  of  glutathione;  N-acetylcysteine  and  amifostine,  which  have  shown  effectiveness
(but less than PEDMARK®) in experimental systems; and Vitamin E, salicylate and tiopronin, which have all demonstrated
moderate activity in rat models to protect against cisplatin-induced ototoxicity, but no clinical trials have been completed,
and  DB-020,  a  clinical  stage  candidate  in  an  ongoing  Phase1b  trial  being  developed  by  Decibel  Therapeutics.  Cochlear
implants,  which  are  small  electronic  devices  that  are  surgically  placed  in  the  inner  ear  to  assist  with  certain  types  of
deafness, are utilized to offer some relief for hearing loss associated with the use of platinum-based anti-cancer agents, but
are often suboptimal.

Finally, we are aware that sodium thiosulfate has been available from compounding pharmacies for many years and may
remain available, even though we have obtained FDA approval of PEDMARK®. Compounded sodium thiosulfate is likely
to  be  substantially  less  expensive  than  PEDMARK®.  The  Food  and  Drug  Administration  Modernization  Act  of  1997
included a new section, which clarified the status of pharmacy compounding under Federal law. Under Section 503A, drug
products  that  are  lawfully  compounded  by  a  pharmacist  or  physician  for  an  individual  patient  may  be  entitled  to
exemptions  from  three  key  provisions  of  the  FDCA:  (1)  the  adulteration  provision  of  section  501(a)(2)(B)  (concerning
FDA’s  cGMP  regulations);  (2)  the  misbranding  provision  of  section  502(f)(1)  (concerning  the  labeling  of  drugs  with
adequate directions for use); and (3) the new drug provision of section 505 (concerning the approval of drugs under new
drug or abbreviated new drug applications).

To  qualify  for  these  statutory  exemptions,  a  compounded  drug  product  must  satisfy  several  legal  requirements.  One  of
these requirements restricts the universe of bulk drug substances that a compounder may use. Specifically, every bulk drug
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substance used in compounding: (1) must comply with an applicable and current USP or NF drug monograph, if one exists,
as  well  as  the  current  USP  chapters  on  pharmacy  compounding;  (2)  if  such  a  monograph  does  not  exist,  the  bulk  drug
substance  must  be  a  component  of  an  FDA-approved  drug;  or  (3)  if  a  monograph  does  not  exist  and  the  bulk  drug
substance is not a component of an FDA-approved drug, it must appear on a list of bulk drug substances that may be used
in compounding (i.e., the “Section 503A bulk substances list 1”). While the advertising provisions in Section 503A were
ruled unconstitutional in part in the United States by the Supreme Court in 2002, the FDA, since 2013, has aggressively
regulated and exercised oversight over the practice of pharmacy compounding following the compounding incident at the
New England Compounding Center in Massachusetts that sickened hundreds and killed over 60 individuals.

In 2013, Congress removed the unconstitutional advertising provisions in Section 503A when it passed the Drug Quality
and  Security  Act  of  2013  (DQSA),  Title  I  (The  Compounding  Quality  Act).  The  DQSA  also  created  “outsourcing
facilities” under Section 503B of the Federal Food, Drug, and Cosmetic Act, which are drug compounders that voluntarily
register with FDA and may produce compounded formulations for office use (at least one of which must be sterile), but
must comply with FDA’s cGMP regulations and other requirements set forth in Section 503B. Section 503B outsourcing
facilities may also only compound from bulk substances if the product is on FDA’s drug shortage list, or the substance is on
FDA’s Section 503B list of bulk substances that may be used in compounding (i.e., the Section 503B bulk substances list
1”).

While the FDA has been aggressively enforcing Section 503A since its re-enactment, compounders may still compound
“near  copies”  (but  not  “essentially  copies”)  of  approved  drug  products,  under  Section  503A,  so  long  as  the  prescriber
makes  a  change  to  the  compounded  formulation  that  produces  for  that  patient  a  significant  difference  between  the
commercially available drug and the compounded version. Compounders may also copy commercially available products
if they do not do so in “regular or inordinate amounts.” In January 2018, FDA published a Final Guidance document titled,
“Compounded Drug Products That Are Essentially Copies of a Commercially Available Drug Product Under Section 503A
of the Federal Food, Drug, and Cosmetic Act.” This Final Guidance sets forth FDA’s enforcement policy concerning those
compounders that make essentially copies of commercially available drug products. FDA has defined the term “regular or
inordinate”  in  the  Final  Guidance  to  mean:  “a  drug  product  that  is  essentially  a  copy  of  a  commercially  available  drug
product  is  compounded  regularly  or  in  inordinate  amounts  if  it  is  compounded  more  frequently  than  needed  to  address
unanticipated, emergency circumstances, or in more than the small quantities needed to address unanticipated, emergency
circumstances.”  FDA  has  further  stated  it  will  not  take  enforcement  action,  considering  all  the  facts  and  circumstances,
against  a  compounder  that  compounds  less  than  four  “essentially  copies”  of  a  commercially  available  drug  product  in  a
calendar month.

Factors affecting competition generally

In general, our ability to compete depends in large part upon:

•

•

•

•

•

•

•

our ability to obtain regulatory approvals for our drug candidates outside the U.S.;

the demonstrated efficacy, safety and reliability of our drug candidates;

the timing and scope of regulatory approvals;

product acceptance by physicians and other health care providers;

the willingness of payors to reimburse for our product;

protection of our proprietary rights and the level of generic competition;

our ability to supply commercial quantities of our product to the market;

our  ability  to  obtain  reimbursement  from  private  and/or  public  insurance  entities  for  product  use  in  approved

•
indications;

•

our ability to recruit and retain skilled employees; and

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the  availability  of  capital  resources  to  fund  our  development  and  commercialization  activities,  including  the

•
availability of funding from the federal government.

Government Regulation

The  production  and  manufacture  of  our  product  and  our  research  and  development  activities  are  subject  to  significant
regulation  for  safety,  efficacy  and  quality  by  various  governmental  authorities  around  the  world.  Before  new
pharmaceutical products may be sold in the U.S. and other countries, clinical trials of the product must be conducted, and
the  results  submitted  to  appropriate  regulatory  agencies  for  approval.  Clinical  trial  programs  must  establish  efficacy,
determine an appropriate dose and regimen, and define the conditions for safe use. This is a high-risk process that requires
stepwise clinical studies in which the candidate product must successfully meet predetermined endpoints. In the U.S., the
results of the preclinical and clinical testing of a product are then submitted to the FDA in the form of a Biologics License
Application  or  a  NDA.  In  response  to  these  submissions,  the  FDA  may  grant  marketing  approval,  request  additional
information or deny the application if it determines the application does not provide an adequate basis for approval. Similar
submissions are required by authorities in other jurisdictions who independently assess the product and may reach the same
or different conclusions.

The  receipt  of  regulatory  approval  often  takes  a  number  of  years,  involves  the  expenditure  of  substantial  resources  and
depends on a number of factors, including the severity of the disease in question, the availability of alternative treatments
and  the  risks  and  benefits  demonstrated  in  clinical  trials.  On  occasion,  regulatory  authorities  may  require  larger  or
additional studies, leading to unanticipated delay or expense. Even after initial approval from the FDA or other regulatory
agencies has been obtained, further clinical trials may be required to provide additional data on safety and effectiveness.
Additional  trials  are  required  to  gain  clearance  for  the  use  of  a  product  as  a  treatment  for  indications  other  than  those
initially approved. Furthermore, the FDA and other regulatory agencies require companies to disclose clinical trial results.
Failure to disclose such results within applicable time periods could result in penalties, including civil monetary penalties.

In Canada, these activities are subject to regulation by Health Canada’s Therapeutic Products Directorate (“TPD”) and the
rules and regulations promulgated under the Food and Drug Act. In the United States, drugs and biological products are
subject to regulation by the FDA. The FDA requires licensing of manufacturing and contract research facilities, carefully
controlled research and testing of products and governmental review and approval of results prior to marketing therapeutic
products.  Additionally,  the  FDA  requires  adherence  to  current  Good  Laboratory  Practices  (“cGLP”)  as  well  as  current
Good  Clinical  Practices  (“cGCP”)  during  clinical  testing  and  cGMP  and  adherence  to  labeling  and  supply  controls.  The
systems of new drug approvals in Canada and the United States are substantially similar and are generally considered to be
among the most rigorous in the world.

Generally, the steps required for drug approval in Canada and the United States, specifically in cancer related therapies,
include:

● Preclinical  Studies:  Preclinical  studies,  also  known  as  non-clinical  studies,  primarily  involve  evaluations  of
pharmacology, toxic effects, pharmacokinetics and metabolism of a drug in animals to provide evidence of the
relative safety and bioavailability of the drug prior to its administration to humans in clinical studies. A typical
program of preclinical studies takes 18 to 24 months to complete. The results of the preclinical studies as well as
information related to the chemistry and comprehensive descriptions of proposed human clinical studies are then
submitted as part of the Investigational New Drug Application (“IND”) to the FDA, a Clinical Trial Application
to  the  TPD,  or  similar  submission  to  other  foreign  regulatory  bodies.  This  is  necessary  in  Canada,  the  United
States and most other countries prior to undertaking clinical studies. Additional preclinical studies are conducted
during  clinical  development  to  further  characterize  the  toxic  effects  of  a  drug  prior  to  submitting  a  marketing
application.

● Phase  1  Clinical  Trials:  Most  Phase  1  clinical  trials  take  approximately  one  year  to  complete  and  are  usually
conducted  on  a  small  number  of  healthy  human  subjects  to  evaluate  the  drug’s  safety,  tolerability  and
pharmacokinetics.  In  some  cases,  such  as  cancer  indications,  Phase  1  clinical  trials  are  conducted  in  patients
rather than healthy volunteers.

● Phase  2  Clinical  Trials:  Phase  2  clinical  trials  typically  take  one  to  two  years  to  complete  and  are  generally
carried out on a relatively small number of patients, generally between 15 and 50, in a specific setting of targeted
disease

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or medical condition, in order to provide an estimate of the drug’s effectiveness in that specific setting. This phase
also provides additional safety data and serves to identify possible common short-term side effects and risks in a
somewhat larger group of patients. Phase 2 testing frequently relates to a specific disease, such as breast or lung
cancer.  Some  contemporary  methods  of  developing  drugs,  particularly  molecularly  targeted  therapies,  do  not
require broad testing in specific diseases, and instead permit testing in subsets of patients expressing the particular
marker. In some cases, such as cancer indications, the company sponsoring the new drug may submit a marketing
application  to  seek  accelerated  approval  of  the  drug  based  on  evidence  of  the  drug’s  effect  on  a  “surrogate
endpoint” from Phase II clinical trials. A surrogate endpoint is a laboratory finding or physical sign that may not
be  a  direct  measurement  of  how  a  patient  feels,  functions  or  survives,  but  is  still  considered  likely  to  predict
therapeutic benefit for the patient. If accelerated approval is received, the company sponsoring the new drug must
continue testing to demonstrate that the drug indeed provides therapeutic benefit to the patient.

● Phase 3 Clinical Trials: Phase 3 clinical trials typically take two to four years to complete and involve tests on a
much  larger  population  of  patients  suffering  from  the  targeted  condition  or  disease.  These  studies  involve
conducting  controlled  testing  and/or  uncontrolled  testing  in  an  expanded  patient  population,  numbering  several
hundred to several thousand patients, at separate test sites, known as multi-center trials, to establish clinical safety
and effectiveness. These trials also generate information from which the overall benefit-risk relationship relating
to the drug can be determined and provide a basis for drug labeling. Phase 3 trials are generally the most time
consuming and expensive part of a clinical trial program. In some instances, governmental authorities, such as the
FDA,  will  allow  a  single  Phase  3  clinical  trial  to  serve  as  a  pivotal  efficacy  trial  to  support  a  marketing
application.

● Marketing Application: Upon completion of Phase 3 clinical trials, the pharmaceutical company sponsoring the
new drug assembles all the chemistry, preclinical and clinical data and submits it to the TPD or the FDA as part
of a New Drug Submission in Canada or a NDA in the United States. The marketing application is then reviewed
by the applicable regulatory body for approval to market the product. The review process generally takes twelve
to eighteen months.

Any clinical trials that we conduct may not be successfully completed, either in a satisfactory time period or at all. The
typical  time  periods  described  above  may  vary  substantially  and  may  be  materially  longer.  In  addition,  the  FDA  and  its
counterparts in other countries have considerable discretion to discontinue trials if they become aware of any significant
safety issues or convincing evidence that a therapy is not effective for the indication being tested. It is possible the FDA
and  its  counterparts  in  other  countries  may  not  (i)  allow  clinical  trials  to  proceed  at  any  time  after  receiving  an  IND,
(ii) allow further clinical development phases after authorizing a previous phase, or (iii) approve marketing of a drug after
the completion of clinical trials.

While European, U.S. and Canadian regulatory systems require that medical products be safe, effective, and manufactured
according to high quality standards, the drug approval process in Europe differs from that in the United States and Canada
and  may  require  us  to  perform  additional  preclinical  or  clinical  testing  regardless  of  whether  FDA  approval  has  been
obtained. The amount of time required to obtain necessary approvals may be longer or shorter than that required for FDA
or TPD approval. European Union Regulations and Directives generally classify health care products either as medicinal
products, medical devices or in vitro diagnostics. For medicinal products, marketing approval may be sought using either
the  centralized  procedure  of  the  European  Agency  for  the  Evaluation  of  Medicinal  Products  (“EMEA”),  or  the
decentralized, mutual recognition process. The centralized procedure, which is mandatory for some biotechnology derived
products, results in an approval recommendation from the EMEA to all member states, while the European Union mutual
recognition process involves country by country approval.

Other Regulatory Requirements

Drugs  manufactured  or  distributed  pursuant  to  FDA  approvals  are  subject  to  pervasive  and  continuing  regulation  by  the
FDA,  including,  among  other  things,  annual  establishment  registration,  product  listing,  user  fees,  compliance  with
requirements  regarding  cGMP,  recordkeeping,  periodic  reporting,  product  sampling  and  distribution,  advertising  and
promotion, and adverse drug experience monitoring and reporting with the product. After approval, most changes to the
approved product labeling, such as adding new indications, are subject to prior FDA review and approval. Also, any post-
approval  changes  in  the  drug  substance,  drug  product,  production  process,  quality  controls,  equipment,  or  facilities  that
have a substantial potential to have an adverse effect on the identity, strength, quality, purity, or potency of the drug product
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are subject to FDA review and approval. Any such changes that have a moderate potential to have an adverse effect on the
identity,  strength,  quality,  purity,  or  potency  of  the  drug  product  may  not  be  implemented  until  30  days  after  the  FDA
receives a supplement for the change. All manufacturing facilities, as well as records required to be maintained under FDA
regulations, are subject to inspection or audit by the FDA. In addition, manufacturers generally are required to pay annual
user fees for approved products and a user fee for the submission of each new or supplemental application.

The FDA may impose a number of post-approval requirements as a condition of approval of an NDA. For example, the
FDA may require post-approval testing, including Phase 4 clinical trials, and surveillance to further assess and monitor the
product’s safety and effectiveness after commercialization. The Food and Drug Administration Amendments Act of 2007
gave  the  FDA  the  authority  to  require  a  REMS  from  drug  manufacturers  to  manage  a  known  or  potential  serious  risk
associated with the drug and to ensure that the benefits of a drug outweigh its risks. Examples of a REMS include, but are
not  limited  to,  a  Medication  Guide,  a  patient  package  insert  to  help  mitigate  a  serious  risk  of  the  drug,  and  a
communication plan to healthcare providers to support the implementation of an element of the REMS.

In  addition,  drug  manufacturers  and  other  entities  involved  in  the  manufacture  and  distribution  of  approved  drugs  are
required  to  register  their  establishments  with  the  FDA  and  register  or  obtain  permits  or  licenses  in  states  where  they  do
business, and are subject to periodic unannounced inspections by the FDA and state regulatory authorities with jurisdiction
over their activities to determine compliance with regulatory requirements. A drug manufacturer is responsible for ensuring
that its third-party contractors operate in compliance with applicable laws and regulations including the cGMP regulation.
The failure of a drug manufacturer or any of its third-party contractors to comply with federal or state laws or regulations
may subject the drug manufacturer to possible legal or regulatory action, such as an untitled letter, warning letter, recall,
suspension  of  manufacturing  or  distribution  or  both,  suspension  of  state  permit  or  license,  seizure  of  product,  import
detention, injunctive action, and civil and criminal penalties.

Changes  to  the  manufacturing  process  are  strictly  regulated  and  often  require  prior  FDA  approval  before  being
implemented.  FDA  regulations  also  require  a  drug  manufacturer  to  conduct  investigations  and  implement  appropriate
corrective  actions  to  address  any  deviations  from  cGMP  requirements  and  impose  reporting  and  documentation
requirements  upon  the  manufacturer  and  any  third-party  contractors  (including  contract  manufacturers  and  laboratories)
involved  in  the  manufacture  of  a  drug  product.  Accordingly,  manufacturers  must  continue  to  expend  significant  time,
money and effort to maintain and ensure ongoing cGMP compliance and to confirm and ensure ongoing cGMP compliance
of their third-party contractors.

Once an approval is granted, the FDA may withdraw the approval if, among other things, there is information that the drug
is unsafe for use under the approved conditions of use; new information or evidence that, evaluated together with evidence
available  to  the  FDA  at  the  time  of  approval,  shows  that  the  drug  is  not  shown  to  be  safe  for  use  under  the  approved
conditions of use; new information that, evaluated together with the evidence available to the FDA at the time of approval,
shows  there  is  a  lack  of  substantial  evidence  of  effectiveness;  the  approved  application  contains  an  untrue  statement  of
material fact; or that the required patient information was not submitted within 30 days after receiving notice from the FDA
of  the  failure  to  submit  such  information.  Later  discovery  of  previously  unknown  problems  with  a  product,  including
adverse  events  of  unanticipated  severity  or  frequency,  or  with  manufacturing  processes,  or  failure  to  comply  with
regulatory  requirements,  may  result  in  revisions  to  the  approved  labeling  to  add  new  safety  and  risk  information;
imposition of a post-market study requirement to assess new safety risks; or implementation of a REMS that may include
distribution or other restrictions.

The FDA closely regulates drug advertising and promotional activities, including promotion of an unapproved drug, direct-
to-consumer  advertising,  dissemination  of  scientific  information  about  a  drug  not  on  the  approved  labeling,  off-label
promotion,  communications  with  payors  and  formulary  committees,  industry-sponsored  scientific  and  educational
activities, and promotional activities involving the internet and social media. A company’s product claims must be true and
not  misleading,  provide  fair  balance,  provide  adequate  risk  information,  and  be  consistent  with  the  product  labeling
approved by the FDA. Failure to comply with these requirements can lead to legal or regulatory actions including, among
other things, warning letters, corrective advertising, injunction, violation and related penalties under the False Claims Act
and can result in reputational and economic harm.

Physicians may prescribe FDA-approved drugs for uses that are not described in the product’s labeling and that differ from
those  uses  tested  by  the  manufacturer.  Such  off-label  uses  occur  across  medical  specialties.  Physicians  may  believe  that
such off-label uses are the best treatment for many patients in varied circumstances. The FDA does not regulate the

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behavior  of  physicians  in  their  choice  of  treatments  for  their  individual  patients.  The  FDA  does,  however,  regulate
manufacturers’  communications  about  their  drug  products  and  interprets  the  Federal  Food,  Drug,  and  Cosmetic  Act
(“FFDCA”) to prohibit pharmaceutical companies from promoting their FDA-approved drug products for uses that are not
specified  in  the  FDA-approved  labeling.  Companies  that  market  drugs  for  off-label  uses  have  been  subject  to  warning
letters, related costly litigation, criminal prosecution, and civil liability under the FFDCA and the False Claims Act.

In  addition,  the  distribution  of  prescription  pharmaceutical  products  is  subject  to  the  Prescription  Drug  Marketing  Act
(“PDMA”), as amended by the Drug Supply Chain Security Act, which regulates the distribution of drug and drug samples
at the federal level, and sets minimum standards for the registration and regulation of wholesale drug distributors by the
states.

Good Clinical Practices

The  FDA  and  other  regulatory  agencies  promulgate  regulations  and  standards,  commonly  referred  to  as  current  Good
Clinical Practices, for designing, conducting, monitoring, auditing and reporting the results of clinical trials to ensure that
the  data  and  results  are  accurate  and  that  the  trial  participants  are  adequately  protected.  The  FDA  and  other  regulatory
agencies  enforce  cGCP  through  periodic  inspections  of  trial  sponsors,  principal  investigators  and  trial  sites.  If  our  study
sites fail to comply with applicable cGCP, the clinical data generated in our clinical trials may be deemed unreliable and
relevant  regulatory  agencies  may  require  us  to  perform  additional  clinical  trials  before  approving  our  marketing
applications.

Good Manufacturing Practices

The FDA and other regulatory agencies regulate and inspect equipment, facilities and processes used in the manufacture of
pharmaceutical and biological products prior to approving a product. If, after receiving approval from regulatory agencies,
a  company  makes  a  material  change  in  manufacturing  equipment,  location  or  process,  additional  regulatory  review  and
approval may be required. All facilities and manufacturing techniques that may be used for the manufacture of our product
must  comply  with  applicable  regulations  governing  the  production  of  pharmaceutical  products  known  as  Good
Manufacturing Practices.

Orphan Drug Act

Under  the  Orphan  Drug  Act,  the  FDA  may  grant  orphan  drug  designation  to  drugs  intended  to  treat  a  “rare  disease  or
condition,” which generally is a disease or condition that affects fewer than 200,000 individuals in the U.S. If a product
which  has  an  orphan  drug  designation  subsequently  receives  the  first  FDA  approval  for  that  drug  for  the  indication  for
which  it  has  such  designation,  the  product  is  entitled  to  orphan  exclusivity,  i.e.,  the  FDA  may  not  approve  any  other
application submitted by a different applicant to market the same drug for the same indication for a period of seven years
following  marketing  approval,  except  in  certain  very  limited  circumstances,  such  as  if  the  later  product  is  shown  to  be
clinically superior to the approved product with orphan drug exclusivity. Legislation similar to the Orphan Drug Act has
been enacted in other countries, including within the European Union.

Pediatric Marketing Use Authorization

The  PUMA  approval  is  typically  granted  by  the  European  Commission,  based  on  a  review  by  the  European  Medicines
Agency, and is intended exclusively for pediatric (patients under 18 years of age) use. Such PUMA approval is ultimately
valid in all countries within the European Economic Area (which excludes the United Kingdom as of February 1, 2020).

The PUMA was introduced by the EU Pediatric Regulation for medicines that are:

● Normally contain an already authorized active ingredient;

● Are no longer covered by a supplementary protection certificate (“SPC”) or a patent that qualifies for a SPC; and

● Are to be exclusively developed for use in children.

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The PUMA process was established to make it more efficient for pharmaceutical companies to invest in the development
of drugs for children. PUMA drugs receive 8 plus 2 years of regulatory data and marketing protection and the applications
are, in part, exempt from fees. The regulatory protection does not prevent off-label use of other drugs with the same active
substance and indication for adults, nor pharmacy compounding.

Other Laws

Our  present  and  future  business  has  been  and  will  continue  to  be  subject  to  various  other  laws  and  regulations.  Various
laws, regulations and recommendations relating to safe working conditions, laboratory practices, the experimental use of
animals,  and  the  purchase,  storage,  movement,  import  and  export  and  use  and  disposal  of  hazardous  or  potentially
hazardous substances, including radioactive compounds and infectious disease agents, used in connection with our research
work are or may be applicable to our activities. Certain agreements entered into by us involving exclusive license rights
may be subject to national or supranational antitrust regulatory control, the effect of which cannot be predicted. The extent
of  government  regulation,  which  might  result  from  future  legislation  or  administrative  action,  cannot  accurately  be
predicted.

Orange Book Listing

In  seeking  approval  for  a  drug  through  an  NDA,  applicants  are  required  to  list  with  the  FDA  each  patent  with  claims
covering the applicant’s product or approved methods of using the product. Upon approval of a drug, each of the patents
listed  in  the  application  for  the  drug  are  then  published  in  the  FDA’s  Approved  Drug  Products  with  Therapeutic
Equivalence Evaluations, commonly known as the Orange Book. Drugs listed in the Orange Book can, in turn, be cited by
potential  generic  competitors  in  support  of  approval  of  an  abbreviated  new  drug  application,  or  ANDA.  An  ANDA
provides for marketing of a drug product that has the same active ingredients in the same strengths and dosage form as the
listed  drug  and  has  been  shown  to  be  bioequivalent  to  the  listed  drug.  Other  than  the  requirement  for  bioequivalence
testing, ANDA applicants are not required to conduct, or submit results of, pre-clinical or clinical tests to prove the safety
or effectiveness of their drug product. Drugs approved in this way are commonly referred to as “generic equivalents” to the
listed drug and can often be substituted by pharmacists under prescriptions written for the original listed drug.

The ANDA applicant is required to certify to the FDA concerning any patents listed for the approved product in the FDA’s
Orange Book. Specifically, the applicant must certify that: (i) the required patent information has not been filed; (ii) the
listed patent has expired; (iii) the listed patent has not expired but will expire on a particular date and approval is sought
after patent expiration; or (iv) the listed patent is invalid or will not be infringed by the new product. The ANDA applicant
may also elect to submit a section viii statement certifying that its proposed ANDA label does not contain (or carves out)
any  language  regarding  the  patented  method-of-use  rather  than  certify  to  a  listed  method-of-use  patent.  If  the  applicant
does not challenge the listed patents, the ANDA application will not be approved until all the listed patents claiming the
referenced product have expired.

A certification that the new product will not infringe the already approved product’s listed patents, or that such patents are
invalid, is called a Paragraph IV certification. If the ANDA applicant has provided a Paragraph IV certification to the FDA,
the applicant must also send notice of the Paragraph IV certification to the NDA and patent holders once the ANDA has
been  accepted  for  filing  by  the  FDA.  The  NDA  and  patent  holders  may  then  initiate  a  patent  infringement  lawsuit  in
response to the notice of the Paragraph IV certification. The filing of a patent infringement lawsuit within 45 days of the
receipt of a Paragraph IV certification automatically prevents the FDA from approving the ANDA until the earlier of 30
months, expiration of the patent, settlement of the lawsuit, or a decision in the infringement case that is favorable to the
ANDA applicant.

The ANDA application also will not be approved until any applicable non-patent exclusivity listed in the Orange Book for
the referenced product has expired.

Exclusivity

Upon NDA approval of a new chemical entity (NCE), which is a drug product that contains an active moiety that has never
been approved by FDA in any other NDA, that drug receives five years of marketing exclusivity during which FDA cannot
receive any ANDA seeking approval of a generic version of that drug. A drug may obtain a three-year period of exclusivity
for a particular condition of approval, or change to a marketed product, such as a new formulation for the previously

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approved product, if one or more new clinical studies (other than bioavailability or bioequivalence studies) was essential to the approval
of the application and was conducted/sponsored by the applicant. During this period of exclusivity, FDA cannot approve an ANDA for a
generic drug that includes the change.

An ANDA may be submitted one year before NCE exclusivity expires if a Paragraph IV certification is filed. If there is no listed patent
in  the  Orange  Book,  there  cannot  be  a  Paragraph  IV  certification,  and,  thus,  no  ANDA  can  be  filed  before  the  expiration  of  the
exclusivity period.

Section 505(b)(2) New Drug Applications

Most drug products obtain FDA marketing approval pursuant to an NDA or an ANDA. A third alternative is a special type of NDA,
commonly  referred  to  as  a  Section  505(b)(2),  or  505(b)(2),  NDA,  which  enables  the  applicant  to  rely,  in  part,  on  FDA’s  previous
approval of a similar product, or published literature, in support of its application.

505(b)(2) NDAs often provide an alternate path to FDA approval for new or improved formulations or new uses of previously approved
products.  Section  505(b)(2)  permits  the  filing  of  an  NDA  where  at  least  some  of  the  information  required  for  approval  comes  from
studies not conducted by, or for, the applicant and for which the applicant has not obtained a right of reference. If the Section 505(b)(2)
applicant  can  establish  that  reliance  on  FDA’s  prior  findings  of  safety  and  effectiveness  or  published  literature  is  scientifically
appropriate, it may eliminate the need to conduct certain pre-clinical or clinical studies of the new product.

The FDA may also require companies to perform additional studies or measurements to support the change from the approved product.
The FDA may then approve the new product candidate for all, or some, of the label indications for which the referenced product has
been approved, as well as for any new indication sought by the Section 505(b)(2) applicant.

To  the  extent  that  the  Section  505(b)(2)  applicant  is  relying  on  studies  conducted  for  an  already  approved  product,  the  applicant  is
required  to  certify  to  the  FDA  concerning  any  patents  listed  for  the  approved  product  in  the  Orange  Book  to  the  same  extent  that  an
ANDA applicant would. A Section 505(b)(2) NDA may be eligible for three years of marketing exclusivity to the same extent that a
Section 505(b)(1) NDA is.

Abbreviated New Drug Applications

Generic drugs may enter the market after the approval of an ANDA. The ANDA development process typically does not require new
pre-clinical  or  clinical  studies,  but  it  does  typically  require  one  or  more  bioequivalence  studies  to  show  that  the  ANDA  drug  is
bioequivalent  to  the  previously  approved  brand  name  reference  listed  drug.  Bioequivalence  studies  compare  the  bioavailability  of  the
proposed drug product with that of the approved listed product containing the same active ingredient. Bioavailability is a measure of the
rate  and  extent  to  which  the  active  ingredient  or  active  moiety  is  absorbed  from  a  drug  product  and  becomes  available  at  the  site  of
action. A demonstration of bioequivalence means that the rate and extent of absorption of the ANDA drug is not significantly different
from the rate and extent of absorption of the brand name reference listed drug when administered at the same molar dose under similar
experimental conditions.

As noted above, generic drug products are generally introduced to the marketplace at the expiration of patent protection and non-patent
market  exclusivity  for  the  reference  listed  drug.  However,  if  an  ANDA  applicant  is  the  first  ANDA  applicant  to  submit  an  ANDA
containing  a  Paragraph  IV  certification,  that  ANDA  may  be  eligible  for  a  period  of  generic  marketing  exclusivity  on  approval.  This
exclusivity, which under certain circumstances must be shared with other ANDA applicants with Paragraph IV certifications, lasts for
180 days, during which the FDA cannot grant final approval to other ANDA sponsors of an application for a generic equivalent to the
same reference drug. Under certain circumstances, eligibility for 180-day exclusivity may be forfeited.

Various types of changes to an approved ANDA must be requested in a prior approval supplement. In addition, some changes may only
be approved after new bioequivalence studies are conducted or other requirements are satisfied. In addition, the ANDA applicant must
demonstrate  that  manufacturing  procedures  and  operations  conform  to  FDA  cGMP  requirements.  Facilities,  procedures,  operations,
and/or  testing  of  products  are  subject  to  periodic  inspection  by  the  FDA  and  other  authorities.  In  addition,  the  FDA  conducts  pre-
approval and post-approval reviews and inspections to determine whether the systems and processes are in compliance with cGMP and
other FDA regulations.

There are also user fees for ANDA applicants, sponsors, and manufacturers. For fiscal year 2022, the application fees are $225,712 per
ANDA application and the facility fees are $195,012 per domestic finished dosage form facility, $210,012 per foreign finished dosage
form facility, $42,557 per domestic active pharmaceutical ingredient facility, and $57,557 per foreign active pharmaceutical ingredient
facility. In addition, there is a new annual program fee based on the size of the generic drug applicant. These user fees typically increase
each fiscal year.

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Other regulatory requirements

In  addition  to  regulation  by  the  FDA  and  certain  state  regulatory  agencies,  we  are  also  subject  to  a  variety  of  foreign
regulations governing clinical trials and the marketing of other products. Outside of the United States, our ability to market
our product depends upon receiving a marketing authorization from the appropriate regulatory agencies. The requirements
governing the conduct of clinical trials, marketing authorization, pricing and reimbursement vary widely from country to
country.  In  any  country,  however,  we  will  only  be  permitted  to  commercialize  our  product  if  the  appropriate  regulatory
agency is satisfied that we have presented adequate evidence of safety, quality and efficacy. Whether or not FDA approval
has been obtained, approval of a product by the comparable regulatory authorities of foreign countries must be obtained
prior to the commencement of marketing of the product in those countries. The regulatory approval and oversight process
in other countries includes all of the risks associated with regulation by the FDA and certain state regulatory agencies as
described above.

Under the European Union regulatory system, applications for drug approval may be submitted either in a centralized or
decentralized manner. Under the centralized procedure, a single application to the European Medicines Agency leads to an
approval granted by the European Commission which permits marketing of the product throughout the European Union.
The decentralized procedure provides for mutual recognition of nationally approved decisions and is used for products that
do not comply with requirements for the centralized procedure. Under the decentralized procedure, the holders of national
marketing  authorization  in  one  of  the  countries  within  the  European  Union  may  submit  further  applications  to  other
countries within the European Union, who will be requested to recognize the original authorization based on an assessment
report provided by the country in which marketing authorization is held.

Pharmaceutical pricing and reimbursement

In  both  United  States  and  foreign  markets,  our  ability  to  commercialize  our  product  successfully,  and  to  attract
commercialization partners for our product, depends in significant part on the availability of adequate financial coverage
and  reimbursement  from  third-party  payors,  including,  in  the  United  States,  governmental  payors  such  as  Medicare  and
Medicaid, managed care organizations, private commercial health insurers and PBMs. Third party payors are increasingly
challenging the prices charged for medicines and examining their cost effectiveness, in addition to their safety and efficacy.
We may need to conduct expensive pharmacoeconomic or other studies in order to further demonstrate the value of our
product.  Even  with  the  availability  of  such  studies,  our  product  may  be  considered  less  safe,  less  effective  or  less  cost-
effective  than  alternative  products,  and  third-party  payors  may  not  provide  coverage  and  reimbursement  for  our  drug
candidates, in whole or in part.

Political, economic and regulatory influences are subjecting the health care industry in the United States to fundamental
changes.  There  have  been,  and  we  expect  there  will  continue  to  be,  legislative  and  regulatory  proposals  to  change  the
healthcare system in ways that could significantly affect our business, including the Patient Protection and Affordable Care
Act of 2010 (the “Affordable Care Act”). In fact, there continue to be efforts in Congress to revise the Affordable Care Act
and replace it with another law. As a result, there is great uncertainty as to what changes will be made to United States
healthcare laws and there can be no assurance how changes to those laws may affect our business.

We anticipate that in the United States, Congress, state legislatures, and private sector entities will continue to consider and
may adopt healthcare policies intended to curb rising healthcare costs. These cost containment measures could include:

•

controls on government-funded reimbursement for drugs;

mandatory rebates or additional charges to manufacturers for their products to be covered on Medicare Part D

•
formularies;

•

controls on healthcare providers;

controls on pricing of drug products, including the possible reference of the pricing of United States drugs to non-

•
United States drug pricing for the same product;

challenges to the pricing of drugs or limits or prohibitions on reimbursement for specific products through other

•
means;

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•

•

reform of drug importation laws;

entering into contractual agreements with payors; and

expansion of use of managed-care systems in which healthcare providers contract to provide comprehensive

•
healthcare for a fixed cost per person.

We are unable to predict what additional legislation, regulations or policies, if any, relating to the healthcare industry or
third-party coverage and reimbursement may be enacted in the future or what effect such legislation, regulations or policies
would  have  on  our  business.  Any  cost  containment  measures,  including  those  listed  above,  or  other  healthcare  system
reforms that are adopted may have a material adverse effect on our business prospects.

Further, the pricing of drug products generally, and particularly the pricing of orphan drugs, has recently received scrutiny
from  the  press,  and  from  members  of  Congress  in  both  parties.  The  impact  of  this  scrutiny  on  us  and  on  the  pricing  of
orphan drugs and other drug products generally cannot be determined with any certainty at this time.

Orphan Drug Exclusivity and Pediatric Exclusivity Designation

Some jurisdictions, including the United States and Europe, may designate drugs for relatively small patient populations as
orphan drugs. Under the Orphan Drug Act of 1983 (ODA), the FDA may grant Orphan Drug Designation to drugs intended
to treat a rare disease or condition that affects fewer than 200,000 individuals in the United States, or more than 200,000
individuals in the United States and for which there is no reasonable expectation that the cost of developing and making
available in the United States a drug for this type of disease or condition will be recovered from sales in the United States
for  that  drug.  In  the  United  States,  Orphan  Drug  Designation  must  be  requested  before  submitting  an  application  for
marketing  approval.  An  Orphan  Drug  Designation  does  not  shorten  the  duration  of  the  regulatory  review  and  approval
process. The grant of an Orphan Drug Designation request does not alter the standard regulatory requirements and process
for  obtaining  marketing  approval.  Safety  and  efficacy  of  a  compound  must  be  established  through  adequate  and  well-
controlled  studies.  If  a  product  which  has  been  granted  Orphan  Drug  Designation  subsequently  receives  the  first  FDA
approval for the indication for which it has such designation, the product is entitled to an orphan drug exclusivity period,
which means the FDA may not approve any other application to market the same drug for the same disease or condition for
a  period  of  seven  years,  except  in  limited  circumstances,  such  as  where  an  alternative  product  demonstrates  clinical
superiority  to  the  product  with  orphan  exclusivity.  In  addition,  holders  of  exclusivity  for  orphan  drugs  are  expected  to
assure the availability of sufficient quantities of their orphan drugs to meet the needs of patients. Failure to do so could
result in the withdrawal of marketing exclusivity for the drug.

The  orphan  drug  exclusivity  contained  in  the  ODA  has  been  the  subject  of  recent  scrutiny  from  the  press,  from  some
members of Congress and from some in the medical community, and a recent proposed change to the ODA would limit the
availability of the benefits of the act for drugs that treat more than 200,000 individuals in the United States. There can be
no assurance that the exclusivity granted in ODA to orphan drugs approved by the FDA will not be modified in the future,
and as to how any such change might affect our product, if approved.

Pediatric  exclusivity  is  another  type  of  non-patent  exclusivity  in  the  United  States  and,  if  granted,  provides  for  the
attachment of an additional six months of marketing protection to the term of any existing regulatory exclusivity, including
the five-year and three-year non-patent and seven-year orphan exclusivities. This six-month exclusivity may be granted if
an NDA sponsor submits pediatric data that fairly responds to a written request from the FDA for such data. The data do
not need to show the product to be effective in the pediatric population studied. If the FDA determines that information
relating to the use of the new drug in the pediatric population may produce health benefits in the population, the clinical
study is deemed to fairly respond to the FDA’s request and the reports of FDA-requested pediatric studies are submitted to
and accepted by the FDA within the statutory time limits, whatever statutory or regulatory periods of exclusivity or patent
protection covering the product are extended by six months. This is not a patent term extension, but it effectively extends
the regulatory period during which the FDA cannot approve another application relying on the NDA sponsor’s data.

The European Orphan Drug Regulation is considered for drugs intended to diagnose, prevent or treat a life-threatening or
very  serious  condition  afflicting  five  or  fewer  per  10,000  people  in  the  EU,  including  compounds  that  for  serious  and
chronic conditions would likely not be marketed without incentives due to low market return on the sponsor’s development
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investment. The medicinal product considered should be of significant benefit to those affected by the condition. Benefits
of being granted Orphan Medicinal Product Designation are significant, including eight years of data exclusivity, two years
of  marketing  exclusivity  and  a  potential  one-year  extension  of  both.  The  EU  Community  and  Member  States  may  not
accept  or  grant  for  ten  years  a  new  marketing  authorization  or  application  for  another  drug  for  the  same  therapeutic
indication as the orphan drug, although the ten-year period can be reduced to six years if, after the end of the fifth year,
available  evidence  establishes  that  the  product  is  sufficiently  profitable  not  to  justify  maintenance  of  the  marketing
exclusivity. A supplementary protection certificate may extend the protection six months beyond patent expiration if that is
later than the orphan drug exclusivity period. To apply for the supplementary protection, a pediatric investigation plan, or
PIP, must be included in the market application. In Europe all drugs now seeking marketing authorization need to have a
PIP agreed with the European Medicines Agency (EMA) before it can be approved, even if it is a drug being developed
specifically for a pediatric indication. If a product is developed solely for use in the pediatric population, then a Pediatric
Use  Marketing  Authorization,  or  PUMA,  may  provide  eight  years  of  data  exclusivity  and  ten  years  of  marketing
exclusivity.

Breakthrough Therapy Designation

Breakthrough therapy designation by the FDA is intended to expedite the development and review of drugs for serious or
life-threatening  conditions.  The  criteria  for  breakthrough  therapy  designation  require  preliminary  clinical  evidence  that
demonstrates  the  drug  may  have  substantial  improvement  on  at  least  one  clinically  significant  endpoint  over  available
therapy. A breakthrough therapy designation conveys all of the fast track program features (see below for more details on
fast track designation), as well as more intensive FDA guidance on an efficient drug development program. The FDA also
has an organizational commitment to involve senior management in such guidance. Actions taken to expedite development
may include the following actions, as appropriate:

•

holding meetings with the sponsor and review team throughout the development of the drug;

providing timely advice to, and interactive communication with, the sponsor regarding the development of the

•
drug to ensure that the development program to gather the non-clinical and clinical data necessary for approval is as
efficient as possible;

taking steps to ensure that the design of the clinical trials is as efficient as practicable, when scientifically

•
appropriate, such as by minimizing the number of patients exposed to a potentially less efficacious treatment;

assigning a cross-disciplinary project lead for the FDA review team to facilitate an efficient review of the

•
development program and to serve as a scientific liaison between the cross-discipline members of the review team (i.e.,
clinical, pharmacology-toxicology, chemistry, manufacturing and control (CMC), compliance) for coordinated internal
interactions and communications with the sponsor through the review division’s Regulatory Health Project Manager; and

involving senior managers and experienced review staff, as appropriate, in a collaborative, cross-disciplinary

•
review.

Fast Track Designation and Accelerated Approval

FDA is required to facilitate the development, and expedite the review, of drugs that are intended for the treatment of a
serious  or  life-threatening  disease  or  condition  for  which  there  is  no  effective  treatment  and  which  demonstrate  the
potential  to  address  unmet  medical  needs  for  the  condition.  Under  the  fast  track  program,  the  sponsor  of  a  new  drug
candidate may request that FDA designate the drug candidate for a specific indication as a fast track drug concurrent with,
or  after,  the  filing  of  the  IND  for  the  drug  candidate.  FDA  must  determine  if  the  drug  candidate  qualifies  for  fast  track
designation within 60 days of receipt of the sponsor’s request.

Under the fast track program and FDA’s accelerated approval regulations, FDA may approve a drug for a serious or life-
threatening illness that provides meaningful therapeutic benefit to patients over existing treatments based upon a surrogate
endpoint  that  is  reasonably  likely  to  predict  clinical  benefit,  or  on  a  clinical  endpoint  that  can  be  measured  earlier  than
irreversible morbidity or mortality, that is reasonably likely to predict an effect on irreversible morbidity or mortality or

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other clinical benefit, taking into account the severity, rarity, or prevalence of the condition and the availability or lack of
alternative treatments.

In  clinical  trials,  a  surrogate  endpoint  is  a  measurement  of  laboratory  or  clinical  signs  of  a  disease  or  condition  that
substitutes  for  a  direct  measurement  of  how  a  patient  feels,  functions,  or  survives.  Surrogate  endpoints  can  often  be
measured  more  easily  or  more  rapidly  than  clinical  endpoints.  A  drug  candidate  approved  on  this  basis  is  subject  to
rigorous post-marketing compliance requirements, including the completion of Phase 4 or post-approval clinical trials to
confirm the effect on the clinical endpoint. Failure to conduct required post-approval studies, or confirm a clinical benefit
during  post-marketing  studies,  will  allow  FDA  to  withdraw  the  drug  from  the  market  on  an  expedited  basis.  All
promotional materials for drug candidates approved under accelerated regulations are subject to prior review by FDA.

In addition to other benefits such as the ability to use surrogate endpoints and engage in more frequent interactions with
FDA,  FDA  may  initiate  review  of  sections  of  a  fast  track  drug’s  NDA  before  the  application  is  complete.  This  rolling
review  is  available  if  the  applicant  provides,  and  FDA  approves,  a  schedule  for  the  submission  of  the  remaining
information  and  the  applicant  pays  applicable  user  fees.  However,  FDA’s  time  period  goal  for  reviewing  an  application
does not begin until the last section of the NDA is submitted. Additionally, the fast track designation may be withdrawn by
the FDA if the FDA believes that the designation is no longer supported by data emerging in the clinical trial process.

Priority Review

Under FDA policies, a drug candidate is eligible for priority review, or review within a six to eight-month time frame from
the time a complete NDA is submitted, if the drug candidate is intended for the treatment, diagnosis, or prevention of a
serious or life-threatening condition, demonstrates the potential to address an unmet medical need, or provides a significant
improvement compared to marketed drugs.

Disclosure of clinical trial information

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

Anti-Kickback, False Claims Laws & the Prescription Drug Marketing Act

In addition to FDA restrictions on marketing of drug products, other state and federal laws have been applied to restrict
certain marketing practices in the pharmaceutical industry in recent years. These laws include anti-kickback statutes and
false claims statutes. The federal healthcare program anti-kickback statute prohibits, among other things, knowingly and
willfully offering, paying, soliciting or receiving remuneration to induce or in return for purchasing, leasing, ordering or
arranging for the purchase, lease or order of any healthcare item or service reimbursable under Medicare, Medicaid or other
federally financed healthcare programs. This statute has been interpreted to apply to arrangements between pharmaceutical
manufacturers on the one hand and patients, prescribers, purchasers and formulary managers on the other. Violations of the
anti-kickback  statute  are  punishable  by  imprisonment,  criminal  fines,  civil  monetary  penalties,  and  exclusion  from
participation  in  federal  healthcare  programs.  Although  there  are  a  number  of  statutory  exemptions  and  regulatory  safe
harbors  protecting  certain  common  activities  from  prosecution  or  other  regulatory  sanctions,  the  exemptions  and  safe
harbors  are  drawn  narrowly,  and  practices  that  involve  remuneration  intended  to  induce  prescribing,  purchases  or
recommendations may be subject to scrutiny if they do not qualify for an exemption or safe harbor.

Federal  false  claims  laws  prohibit  any  person  from  knowingly  presenting,  or  causing  to  be  presented,  a  false  claim  for
payment to the federal government, or knowingly making, or causing to be made, a false statement to have a false claim
paid. Recently, several pharmaceutical and other healthcare companies have been prosecuted under these laws for allegedly
inflating  drug  prices  they  report  to  pricing  services,  which  in  turn  were  used  by  the  government  to  set  Medicare  and
Medicaid  reimbursement  rates,  and  for  allegedly  providing  free  product  to  customers  with  the  expectation  that  the
customers  would  bill  federal  programs  for  the  product.  In  addition,  certain  marketing  practices,  including  off-label
promotion, may also violate false claims laws. The majority of states also have statutes or regulations similar to the federal
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anti-kickback  law  and  false  claims  laws,  which  apply  to  items  and  services  reimbursed  under  Medicaid  and  other  state
programs, or, in several states, apply regardless of the payer.

The  Centers  for  Medicare  &  Medicaid  Services  (CMS)  has  issued  a  final  rule  that  requires  manufacturers  of  approved
prescription drugs to collect and report information on payments or transfers of value to physicians, physician assistants,
certain  types  of  advanced  practice  nurses  and  teaching  hospitals,  as  well  as  investment  interests  held  by  physicians  and
their immediate family members. The information reported each year is made publicly available on a searchable website.
Failure to submit required information may result in civil monetary penalties.

In  addition,  several  states  now  require  prescription  drug  companies  to  report  expenses  relating  to  the  marketing  and
promotion  of  drug  products,  to  report  gifts  and  payments  to  individual  physicians  in  these  states  and  to  report  certain
pricing  information,  including  price  increases.  Other  states  prohibit  various  other  marketing-related  activities.  Still  other
states require the posting of information relating to clinical studies and their outcomes. In addition, California, Connecticut,
Nevada, and Massachusetts require pharmaceutical companies to implement compliance programs and/or marketing codes.
Several additional states are considering similar proposals. Compliance with these laws is difficult and time consuming,
and companies that do not comply with these state laws face civil penalties.

Prescription  drug  advertising  is  subject  to  federal,  state  and  foreign  regulations.  In  the  United  States,  the  FDA  regulates
prescription  drug  promotion,  including  direct-to-consumer  advertising.  Prescription  drug  promotional  materials  must  be
submitted to the FDA in conjunction with their first use. Any distribution of prescription drug products and pharmaceutical
samples must comply with the United States Prescription Drug Marketing Act (PDMA), a part of the FDCA. In addition,
Title II of the Federal Drug Quality and Security Act of 2013, known as the Drug Supply Chain Security Act (DSCSA), has
imposed  new  “track  and  trace”  requirements  on  the  distribution  of  prescription  drug  products  by  manufacturers,
distributors,  and  other  entities  in  the  drug  supply  chain.  The  DSCSA  requires  product  identifiers  (i.e.,  serialization)  on
prescription  drug  products  in  order  to  eventually  establish  an  electronic  interoperable  prescription  product  to  system  to
identify and trace certain prescription drugs distributed in the United States and preempts existing state drug pedigree laws
and regulations on this topic. The DSCSA also establishes new requirements for the licensing of wholesale distributors and
third-party  logistic  providers,  although  FDA  regulations  addressing  wholesale  distributors  and  third  party  logistics
providers have not yet been promulgated. We serialize our product at both the package and homogeneous case level, pass
serialization and required transaction information to our customers, and believe that we comply with all such requirements.

Government Programs for Marketed Drugs

Medicaid, the 340B Drug Pricing Program, and Medicare

Federal  law  requires  that  a  pharmaceutical  manufacturer,  as  a  condition  of  having  its  products  receive  federal
reimbursement  under  Medicaid  and  Medicare  Part  B,  must  pay  rebates  to  state  Medicaid  programs  for  all  units  of  its
covered outpatient drugs dispensed to Medicaid beneficiaries and paid for by a state Medicaid program under either a fee-
for-service  arrangement  or  through  a  managed  care  organization.  This  federal  requirement  is  effectuated  through  a
Medicaid  drug  rebate  agreement  between  the  manufacturer  and  the  Secretary  of  Health  and  Human  Services.  CMS
administers the Medicaid drug rebate agreements, which provide, among other things, that the drug manufacturer will pay
rebates to each state Medicaid agency on a quarterly basis and report certain price information on a monthly and quarterly
basis. The rebates are based on prices reported to CMS by manufacturers for their covered outpatient drugs. For innovator
products,  that  is,  drugs  that  are  marketed  under  approved  NDAs,  the  basic  rebate  amount  is  the  greater  of  23.1%  of  the
average manufacturer price (“AMP”) for the quarter or the difference between such AMP and the best price for that same
quarter. The AMP is the weighted average of prices paid to the manufacturer (1) directly by retail community pharmacies
and (2) by wholesalers for drugs distributed to retail community pharmacies. The best price is essentially the lowest price
available  to  non-governmental  entities.  Innovator  products  are  also  subject  to  an  additional  rebate  that  is  based  on  the
amount, if any, by which the product’s current AMP has increased over the baseline AMP, which is the AMP for the first
full quarter after launch, adjusted for inflation. To date, the rebate amount for a drug has been capped at 100% of the AMP;
however,  effective  January  1,  2024,  this  cap  will  be  eliminated,  which  means  that  a  manufacturer  could  pay  a  rebate
amount on a unit of the drug that is greater than the average price the manufacturer receives for the drug. For non-innovator
products, generally generic drugs marketed under approved abbreviated new drug applications, the basic rebate amount is
13% of the AMP for the quarter. Non-innovator products are also subject to an additional rebate. The additional rebate is
similar to that discussed above for innovator products, except that the baseline AMP quarter is the fifth full quarter after
launch (for non- innovator multiple source drugs launched on April 1, 2013 or later) or the third quarter of 2014 (for those
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launched before April 1, 2013). The terms of participation in the Medicaid drug rebate program impose an obligation to
correct  the  prices  reported  in  previous  quarters,  as  may  be  necessary.  Any  such  corrections  could  result  in  additional  or
lesser rebate liability, depending on the direction of the correction. In addition to retroactive rebates, if a manufacturer were
found to have knowingly submitted false information to the government, federal law provides for civil monetary penalties
for failing to provide required information, late submission of required information, and false information.

A manufacturer must also participate in a federal program known as the 340B drug pricing program in order for federal
funds to be available to pay for the manufacturer’s drugs under Medicaid and Medicare Part B. Under this program, the
participating  manufacturer  agrees  to  charge  certain  federally  funded  clinics  and  safety  net  hospitals  no  more  than  an
established discounted price for its covered outpatient drugs. The formula for determining the discounted price is defined
by  statute  and  is  based  on  the  AMP  and  the  unit  rebate  amount  as  calculated  under  the  Medicaid  drug  rebate  program,
discussed  above.  Manufacturers  are  required  to  report  pricing  information  to  the  Health  Resources  and  Services
Administration (“HRSA”) on a quarterly basis. HRSA has also issued regulations relating to the calculation of the ceiling
price  as  well  as  imposition  of  civil  monetary  penalties  for  each  instance  of  knowingly  and  intentionally  overcharging  a
340B covered entity.

Federal law also requires that manufacturers report data on a quarterly basis to CMS regarding the pricing of drugs that are
separately  reimbursable  under  Medicare  Part  B.  These  are  generally  drugs,  such  as  injectable  products,  that  are
administered “incident to” a physician service and are not generally self-administered. The pricing information submitted
by manufacturers is the basis for reimbursement to physicians and suppliers for drugs covered under Medicare Part B. As
with the Medicaid drug rebate program, federal law provides for civil monetary penalties for failing to provide required
information, late submission of required information, and false information.

Medicare Part D provides prescription drug benefits for seniors and people with disabilities. Medicare Part D beneficiaries
once had a gap in their coverage (between the initial coverage limit and the point at which catastrophic coverage begins)
where  Medicare  did  not  cover  their  prescription  drug  costs,  known  as  the  coverage  gap.  However,  beginning  in  2019,
Medicare Part D beneficiaries pay 25% of brand drug costs after they reach the initial coverage limit—the same percentage
they were responsible for before they reached that limit—thereby closing the coverage gap. Most of the cost of closing the
coverage gap is being borne by innovator companies and the government through subsidies. Each manufacturer of a drug
approved under an NDA is required to enter into a Medicare Part D coverage gap discount agreement and provide a 70%
discount on those drugs dispensed to Medicare beneficiaries in the coverage gap, in order for its drugs to be reimbursed by
Medicare Part D.

Federal Contracting/Pricing Requirements

Manufacturers are also required to make their covered drugs, which are generally drugs approved under NDAs, available to
authorized  users  of  the  Federal  Supply  Schedule  (“FSS”)  of  the  General  Services  Administration.  The  law  also  requires
manufacturers to offer deeply discounted FSS contract pricing for purchases of their covered drugs by the Department of
Veterans  Affairs,  the  Department  of  Defense  (“DoD”),  the  Coast  Guard,  and  the  Public  Health  Service  (including  the
Indian  Health  Service)  in  order  for  federal  funding  to  be  available  for  reimbursement  or  purchase  of  the  manufacturer’s
drugs under certain federal programs. FSS pricing to those four federal agencies for covered drugs must be no more than
the  Federal  Ceiling  Price  (“FCP”),  which  is  at  least  24%  below  the  Non-Federal  Average  Manufacturer  Price  (“Non-
FAMP”) for the prior year.

The Non-FAMP is the average price for covered drugs sold to wholesalers or other middlemen, net of any price reductions.

The accuracy of a manufacturer’s reported Non-FAMPs, FCPs, or FSS contract prices may be audited by the government.
Among the remedies available to the government for inaccuracies is recoupment of any overcharges to the four specified
federal  agencies  based  on  those  inaccuracies.  If  a  manufacturer  were  found  to  have  knowingly  reported  false  prices,  in
addition  to  other  penalties  available  to  the  government,  the  law  provides  for  civil  monetary  penalties  of  $100,000  per
incorrect item.

Finally, manufacturers are required to disclose in FSS contract proposals all commercial pricing that is equal to or less than
the  proposed  FSS  pricing,  and  subsequent  to  award  of  an  FSS  contract,  manufacturers  are  required  to  monitor  certain
commercial  price  reductions  and  extend  commensurate  price  reductions  to  the  government,  under  the  terms  of  the  FSS
contract Price Reductions Clause. Among the remedies available to the government for any failure to properly disclose

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commercial pricing and/or to extend FSS contract price reductions is recoupment of any FSS overcharges that may result
from such omissions.

Tricare Retail Pharmacy Network Program

The DoD provides pharmacy benefits to current and retired military service members and their families through the Tricare
healthcare program. When a Tricare beneficiary obtains a prescription drug through a retail pharmacy, the DoD reimburses
the pharmacy at the retail price for the drug rather than procuring it from the manufacturer at the discounted FCP discussed
above. In order for the DoD to realize discounted prices for covered drugs (generally drugs approved under NDAs), federal
law requires manufacturers to pay refunds on utilization of their covered drugs sold to Tricare beneficiaries through retail
pharmacies in DoD’s Tricare network. These refunds are generally the difference between the Non-FAMP and the FCP and
are due on a quarterly basis. Absent an agreement from the manufacturer to provide such refunds, DoD will designate the
manufacturer’s products as Tier 3 (non-formulary) and require that beneficiaries obtain prior authorization in order for the
products to be dispensed at a Tricare retail network pharmacy. However, refunds are due whether or not the manufacturer
has entered into such an agreement.

Branded Pharmaceutical Fee

A branded pharmaceutical fee is imposed on manufacturers and importers of branded prescription drugs, generally drugs
approved under NDAs. In each year between 2011 and 2018, the aggregate fee for all such manufacturers ranged from $2.5
billion to $4.1 billion, and has remained at $2.8 billion in 2019 and subsequent years. This annual fee is apportioned among
the  participating  companies  based  on  each  company’s  sales  of  qualifying  products  to  or  utilization  by  certain  U.S.
government programs during the preceding calendar year. The fee is not deductible for U.S. federal income tax purposes.
Utilization  of  generic  drugs,  generally  drugs  approved  under  ANDAs,  is  not  included  in  a  manufacturer’s  sales  used  to
calculate its portion of the fee.

Human Capital Management

We are dedicated to making a meaningful impact on the lives of those suffering from pediatric cancer, and we believe in
putting  patients  first  in  everything  we  do.  To  facilitate  talent  attraction  and  retention,  we  strive  to  make  Fennec  an
inclusive,  safe,  and  healthy  workplace,  with  opportunities  to  grow  and  develop  in  their  careers,  supported  by  strong
compensation, benefits, health and welfare programs. Our goal in selecting employees is to retain high quality personnel
with  substantial  prior  experience  who  understand  and  support  our  mission  as  a  company  to  develop  and  commercialize
innovative  therapies  for  people  with  rare,  debilitating,  chronic  neuromuscular  and  neurological  diseases  and  who  are
willing to work hard and in a collaborative manner to further that mission.

Employee Profile

As of December 31, 2022, we had approximately 36 employees, 25 of whom are in our commercial organization, two of
whom are in our R&D organization, and the rest of whom are in our G&A organization. We also utilize the services of
several  full-time  consultants  who  work  with  our  commercial  organization.  None  of  our  employees  are  covered  by  a
collective bargaining agreement. We believe our relationship with our employees and consultants is good.

Compensation and Benefits

Our compensation philosophy is to provide pay and benefits that are competitive in the biotechnology and pharmaceutical
industry where we compete for talent. We monitor our compensation programs closely and review them at least annually to
provide what we consider to be a very competitive mix of compensation and health, welfare and retirement benefits for all
our  employees.  Our  compensation  package  for  all  employees  includes  market-competitive  base  salaries,  annual
performance  bonuses  and  stock  option  grants.  Our  benefits  programs  include  company  sponsored  medical,  dental  and
vision health care coverage, life and AD&D insurance, and a 401(k) plan among others benefits.

Research and Development

Our research and development efforts have been focused on the development of PEDMARK® since 2013.

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We have established relationships with contract research organizations (“CROs”), universities and other institutions, which
we utilize to perform many of the day-to-day activities associated with our drug development. Where possible, we have
sought  to  include  leading  scientific  investigators  and  advisors  to  enhance  our  internal  capabilities.  Research  and
development issues are reviewed internally by our executive management and supporting scientific team.

Research and development expenses totaled $3.5 million and $5.0 million for the fiscal years ended December 31, 2022
and 2021, respectively. We have decreased our research and development expenses related to PEDMARK® as our efforts
have shifted to commercial readiness and launch activities.

PEDMARK®  still  requires  significant,  time-consuming  and  costly  research  and  development,  testing  and  regulatory
clearances. In developing PEDMARK®, we are subject to risks of failure that are inherent in the development of products
based on innovative technologies. For example, it is possible that our product candidate will be ineffective or toxic, or will
otherwise  fail  to  receive  the  necessary  regulatory  clearances.  There  is  a  risk  that  PEDMARK®  will  be  uneconomical  to
manufacture or market or will not achieve market acceptance. There is also a risk that third parties may hold proprietary
rights that preclude us from marketing our product candidate or that others will market a superior or equivalent product. As
a result of these factors, we are unable to accurately estimate the nature, timing and future costs necessary to complete the
development of this product candidate.

Company Information

We  incorporated  under  the  Canada  Business  Corporations  Act  ("CBCA”)  in  September  1996.  In  August  2011,  we
continued from the CBCA to the Business Corporations Act (British Columbia) (the “Continuance”). We have four wholly-
owned  subsidiaries:  Oxiquant,  Inc.  and  Fennec  Pharmaceuticals,  Inc.,  both  Delaware  corporations,  Cadherin
Biomedical Inc., a Canadian company, and Fennec Pharmaceuticals (EU) Limited (“Fennec Limited”), an Ireland company.
With the exception of Fennec Pharmaceuticals, Inc., all subsidiaries are inactive.

Our corporate website is www.fennecpharma.com. We make our periodic and current reports, together with amendments to
these  reports,  filed  or  furnished  pursuant  to  Section  13(a)  or  15(d)  of  the  Securities  Exchange  Act  of  1934,  as  amended
(“Exchange  Act”),  available  on  our  website,  free  of  charge,  as  soon  as  reasonably  practicable  after  such  material  is
electronically filed with, or furnished to, the Securities and Exchange Commission (“SEC”). Members of the public may
also read and copy any materials we file with, or furnish to, the SEC at the SEC’s Public Reference Room at 100 F Street,
NE, Washington, DC 20549. To obtain information on the operation of the Public Reference Room, please call the SEC at
1-800-SEC-0330.  The  SEC  maintains  a  website  at  www.sec.gov  that  contains  the  reports,  proxy  statements  and  other
information that we file or furnish electronically with the SEC. The Canadian securities regulatory authorities maintain a
website at www.sedar.com that contains our filings with the Canadian securities regulatory authorities. Our website and the
information contained therein or connected thereto is not intended to be incorporated into this Annual Report or any other
report or information we file with the SEC or Canadian securities regulatory authorities.

Item 1A.      Risk Factors

An  investment  in  our  common  shares  involves  a  significant  risk  of  loss.  You  should  carefully  read  this  entire  Annual
Report and should give particular attention to the following risk factors. You should recognize that other significant risks
may arise in the future, which we cannot reasonably foresee at this time. Also, the risks that we now foresee might affect us
to a greater or different degree than currently expected. There are a number of important factors that could cause our actual
results  to  differ  materially  from  those  expressed  or  implied  by  any  of  our  forward-looking  statements  in  this  Annual
Report. These factors include, without limitation, the risk factors listed below, and other factors presented throughout this
Annual Report and any other documents filed by us with the SEC and the Canadian securities regulators on SEDAR.

Risk Factors Summary

The following is a summary of the principal risks that could adversely affect our business, operations, and financial results.
A more thorough discussion of these and other risks follows this summary.

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Risks Related to Our Business

● We have a history of significant losses and have generated limited revenue from the sale of products since our

inception.

● We  may  be  required  to  conduct  additional  clinical  trials  for  PEDMARK®,  which  would  be  costly  and  time-

consuming to complete.

● We  may  require  additional  financing  to  obtain  regulatory  approval  for  and  commercialize  PEDMARK®,  and  a
failure to obtain this capital when needed on acceptable terms, or at all, could force us to delay, limit, reduce, or
terminate further product development, other operations, or commercialization efforts.

● We  are  currently  and  may  in  the  future  be  the  target  of  securities  litigation,  which  may  be  costly  and  time-

consuming to defend.

● We  have  only  recently  transitioned  from  a  development  stage  biopharmaceutical  company  to  a  commercial
stage  biopharmaceutical  company,  which  may  make  it  difficult  for  you  to  evaluate  the  success  of  our
business to date and to assess our future viability.

● Our business may be adversely affected by the ongoing COVID-19 pandemic.

● Our business involves environmental risks and potential exposure to environmental liabilities.

Risks Related to Marketing Approval of Our Product Candidate

● PEDMARK® has received marketing approval from the FDA, but not from any comparable foreign authorities.
These  approval  processes  are  costly,  time-consuming,  and  inherently  unpredictable,  and  it  is  possible  that  our
applications for marketing approval will be denied.

Risks Related to Commercialization of Our Product Candidate

● Our  success  depends  on  our  ability  to  successfully  commercialize  PEDMARK®.  We  are  a  single  product
company  with  only  limited  commercial  experience,  which  makes  it  difficult  to  evaluate  our  current  business,
predict our future prospects and forecast our financial performance and growth.

● If  we  are  unable  to  successfully  commercialize  PEDMARK®,  our  business,  results  of  operations  and  financial

condition may be materially adversely affected.

● Our business is subject to substantial competition.

● Our business may require additional capital.

● The obligations incident to being a public company place significant demands on our management.

● We are highly dependent on our small number of key personnel and advisors.

● The ongoing COVID-19 pandemic and the worldwide attempts to contain it could harm our business and results

of operations and financial condition and we could be adversely impacted by it.

● We face a risk of product liability claims and may not be able to obtain adequate insurance.

● Business  or  economic  disruptions  or  global  health  concerns  could  seriously  harm  our  development  efforts  and

increase our costs and expenses.

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● Now that we have received regulatory approvals for PEDMARK®, it will still be subject to continued regulatory

review and could be subject to labeling and other restrictions.

● Sales  of  PEDMARK®  will  depend  on  reimbursement  by  payers  and  these  payers  are  subject  to  pressures  to
contain costs. In addition, coverage and reimbursement for PEDMARK® may be limited or unavailable in certain
market segments.

● PEDMARK® targets diseases with small patient populations and we may not be effective at identifying patients.

● We may not be able to gain or maintain market acceptance of PEDMARK® among the medical community,

patients, or payers.

● If we fail to comply with applicable healthcare laws and regulations, we may be subject to investigations and civil

or criminal penalties and could lose any regulatory approvals that we obtain for PEDMARK®.

● Changes in healthcare laws and regulations, as well as changes in healthcare policy, could adversely affect our

business.

Risks Related to Third Parties

● We rely on third parties to supply raw materials, to conduct clinical trials, and to manufacture PEDMARK®. If
these  third  parties  fail  to  satisfactorily  perform  for  us,  or  if  they  fail  to  comply  with  applicable  legal  and
regulatory requirements, it could have a material adverse effect on our business.

Risks Related to Government Regulation

● •

The  regulatory  approval  process  is  lengthy,  and  we  may  not  be  able  to  obtain  all  of  the  regulatory
approvals  required  to  manufacture  and  commercialize  PEDMARK®  in  all  areas  in  which  we  are  licensed  to
supply it.

● •

We may face significant delays in our clinical studies and trials due to an inability to recruit patients for

our clinical studies and trials or to retain patients in the clinical studies and trials we may perform.

● •

If  our  third-party  suppliers  or  contract  manufacturers  do  not  maintain  appropriate  standards  of
manufacturing  in  accordance  with  cGMP  and  other  manufacturing  regulations,  our  development  and
commercialization activities could suffer significant interruptions or delays.

● •

PEDMARK® is subject to ongoing regulatory review. If we fail to comply with continuing United States

and applicable foreign regulations, we could lose those approvals, and our business would be severely harmed.

● •

Enacted  and  future  legislation  or  judicial  action  may  increase  the  difficulty  and  cost  for  us  to
commercialize PEDMARK® or any other drug candidates we may acquire or license and affect the prices we may
obtain.

● •

If  we  fail  to  obtain  or  subsequently  maintain  orphan  drug  exclusivity  or  regulatory  exclusivity  for
PEDMARK® and any other orphan drug candidates we may acquire or license, our competitors may sell products
to treat the same conditions at greatly reduced prices, and our revenues would be significantly adversely affected.

● •

Changes to the Orphan Drug Act or successful legal challenges to the FDA’s interpretation of the Orphan
Drug  Act  may  affect  our  ability  to  obtain  or  subsequently  maintain  orphan  drug  exclusivity  or  may  affect  the
scope orphan drug exclusivity for our product.

● •

Our  operations  and  relationships  with  healthcare  providers,  healthcare  organizations,  customers  and
third-party payors are subject to applicable anti-bribery, anti-kickback, fraud and abuse, transparency and other
healthcare laws and regulations, which could expose us to, among other things, enforcement actions, criminal

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sanctions, civil penalties, contractual damages, reputational harm, administrative burdens and diminished profits
and future earnings.

● Risks Related to Our Intellectual Property

● We are dependent on our relationships and license agreements, and we rely upon the patent rights granted to us

pursuant to the license agreements.

● Our success will depend significantly on our ability to operate without infringing the patents and other proprietary

rights of third parties.

● We  may  incur  substantial  costs  as  a  result  of  litigation  or  other  proceedings  relating  to  patent  and  other

intellectual property rights.

● If we cannot obtain new patents, maintain our existing patents, and protect our trade secrets and other intellectual

property, our business and competitive position may be harmed.

● Patent protection for PEDMARK® may expire before we are able to fully realize its commercial value.

● We are currently and may in the future be the target of patent litigation, which may be costly and time-consuming

to defend.

● Changes in United States patent law could diminish the value of patents in general, thereby impairing our ability

to protect PEDMARK®.

● If we are found to be infringing third-party patents, we may be forced to pay damages and/or obtain a license. If

we cannot obtain a license, we may be prevented from the manufacture and sale of PEDMARK®.

● It is possible that we could lose market exclusivity for PEDMARK® earlier than expected.

Risks Related to Our Industry

● Drug  development  involves  a  lengthy  and  expensive  process  with  an  uncertain  outcome,  and  results  of  earlier

studies and trials may not be predictive of future trial results.

● The biotechnology and pharmaceutical industry, and in particular the field of cancer therapeutics where we are
focused,  is  highly  competitive.  We  face  significant  competition  from  other  pharmaceutical,  biopharmaceutical,
and biotechnology companies, many of which have significantly greater financial, technical, and human resources
than we do and may be better equipped to develop, manufacture, and market products.

There are also general risk factors relating to us that you should consider that relate to our business and to our common
stock.

Risks Related to Our Business

We have a history of significant losses and have had limited revenues to date through the sale of our product. If we
do not generate significant revenues, we will not achieve profitability.

To date, we have been engaged primarily in research and development activities. We have incurred significant operating
losses  every  year  since  our  inception  in  September  1996.  We  reported  a  net  loss  of  approximately  $23.71  million  for
the  year  ended  December  31,  2022  and  reported  a  net  loss  of  approximately  $17.35  million  for  the  year  ended
December 31, 2021. At December 31, 2022, we had an accumulated deficit of approximately $203.2 million. We anticipate
incurring  substantial  additional  losses  due  to  the  need  to  spend  substantial  amounts  on  activities  required  for
commercialization of PEDMARK®  in the U.S. and regulatory approval of PEDMARK® outside of the U.S., as well as
commercial launch preparation of PEDMARK® outside of the U.S., anticipated research and development activities, and

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general and administrative expenses, among other factors.  We may never achieve or sustain profitability on an ongoing
basis.

PEDMARK® is currently our only product and there is no assurance that we will successfully develop
PEDMARK® into a commercially viable product.

Since our formation in September 1996, we have engaged in research and development programs. We have recently begun
to  generate  revenue  from  product  sales  in  the  United  States  after  regulatory  approval  of  PEDMARK®  in  late  2022.
PEDMARK®  is  currently  our  only  product.  There  can  be  no  assurance  that  the  research  we  fund  and  manage  will  lead
PEDMARK® or any future product candidate to become a commercially viable product. We have completed two-Phase 3
studies  for  PEDMARK®.  We  anticipate  substantial  regulatory  review  prior  to  the  commercialization  of  PEDMARK®
outside of the United States.

We may require additional financing to obtain marketing approval of PEDMARK® and commercialize
PEDMARK® abroad and a failure to obtain this capital when needed on acceptable terms, or at all, could force us
to delay, limit, reduce or terminate our product development, other operations or commercialization efforts outside
of the United States.

Based on available resources, we believe that our cash and cash equivalents of $23.8 million available as of December 31,
2022 are sufficient to fund our anticipated operating and capital requirements for at least the next 12 months. Moreover, we
expect  to  continue  to  incur  losses  for  the  foreseeable  future  as  we  continue  our  development  of  and  seek  marketing
approvals for PEDMARK® outside of the United States. We may not be able to obtain additional financing in sufficient
amounts  or  on  acceptable  terms  when  needed.  If  we  fail  to  arrange  for  sufficient  capital  on  a  timely  basis,  we  may  be
required to curtail our business activities until we can obtain adequate financing. Debt financing must be repaid regardless
of whether or not we generate profits or cash flows from our business activities. Equity financing may result in dilution to
existing shareholders and may involve securities that have rights, preferences, or privileges that are senior to our common
shares or other securities. If we cannot raise sufficient capital when necessary, we will likely have to curtail operations and
you may lose part or all of your investment.

Our success depends on our ability to successfully commercialize PEDMARK®. We are a single product company
with  only  limited  commercial  experience,  which  makes  it  difficult  to  evaluate  our  current  business,  predict  our
future prospects, and forecast our financial performance and growth.

We  have  invested  a  significant  portion  of  our  efforts  and  financial  resources  to  date  into  the  development  and
commercialization  of  our  only  product,  PEDMARK®.  Our  success  depends  on  our  ability  to  effectively  commercialize
PEDMARK®, and we expect that all of our product revenues in the foreseeable future will be from sales of PEDMARK®.
Continued commercialization of PEDMARK®  is  subject  to  many  risks.  Until  we  launched  PEDMARK®,  we  had  never
launched or commercialized a product, and there is no guarantee that we will be able to achieve profitability and cash flow
positive based on our sales of PEDMARK®. There are numerous examples of unsuccessful product launches and failures to
meet  high  expectations  of  market  growth  potential,  including  by  pharmaceutical  companies  with  more  resources  and
experience than we have. The long term commercial success of PEDMARK® depends on the extent to which patients and
physicians accept and adopt PEDMARK® For example, if the expected patient population is smaller than we estimate or if
physicians are unwilling to prescribe or patients are unwilling to take PEDMARK®, or if patients discontinue from use of
the medication at rates that are higher than we expect, or if payers decide not to reimburse for our product, the commercial
potential  of  PEDMARK®  will  be  limited.  Thus,  significant  uncertainty  remains  regarding  the  ultimate  commercial
potential of PEDMARK®.

Moreover, our ability to effectively generate significant product revenue from PEDMARK® will depend on our ability to,
among other things:

educate  patients  and  physicians  successfully  about  efficacy  expectations,  side  effects  expectations,  and  how  to
•
successfully dose and titrate the medication to optimal patient benefit in order to minimize discontinuation due to perceived
lack of efficacy or side effects;

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•
educate pediatric cancer patients who will have cisplatin administration, and the physicians who treat them, as to
the  benefits  to  such  patients  of  treatment  using  PEDMARK®    (in  addition  to  the  treatments  they  are  receiving  for  their
cancer);

achieve  and  maintain  compliance  with  regulatory  requirements,  including  those  related  to  our  required  post-

•
approval studies, promotion and advertising requirements;

increase awareness for and achieve market acceptance of PEDMARK® through our sales and marketing activities

•
and other arrangements established for the promotion of PEDMARK®;

•

•

train, deploy, support, and retain a qualified field sales and marketing force;

secure continued formulary approvals for PEDMARK® with a substantial number of targeted payors;

ensure that our third-party manufacturers manufacture PEDMARK®  in sufficient quantities, in compliance with

•
requirements of the FDA and at acceptable quality and pricing levels, in order to meet commercial demand;

ensure  that  our  third-party  manufacturers  develop,  validate  and  maintain  commercially  viable  manufacturing

•
processes that are compliant with cGMP regulations;

•
commercially reasonable terms;

implement and maintain agreements with wholesalers, distributors and group purchasing organizations on

•

ensure that our entire supply chain efficiently and consistently delivers PEDMARK® to our customers;

provide co-pay assistance to help qualified patients with out-of-pocket costs associated with their PEDMARK®
•
  prescription,  and/or  other  programs  to  ensure  patient  access  to  our  product,  educate  physicians  and  patients  about  the
benefits, administration and use of PEDMARK®, and obtain acceptance of PEDMARK® as safe and effective by patients
and the medical community;

receive adequate levels of coverage and reimbursement for PEDMARK® from commercial health plans and

•
governmental health programs;

generate positive experience with our FennecHears program in helping patients obtain access to PEDMARK®  at 

•
an acceptable patient out-of-pocket cost;

•

maintain quality relationships with patient advocacy groups;

influence the nature of publicity related to our product relative to the publicity related to our competitors’

•
products; and

obtain regulatory approvals for additional indications for the use of PEDMARK® in treating other patient

•
populations.

Any disruption in our ability to generate product revenue from the sale of PEDMARK® will have a material and adverse
impact on our results of operations.

If we are unable to continue to successfully commercialize PEDMARK®, our business, results of operations and
financial condition may be materially adversely affected.

Our strategy is to successfully commercialize PEDMARK® in the United States and abroad. There are risks involved both
with  maintaining  our  own  sales  and  marketing  capabilities,  and  with  entering  into  arrangements  with  third  parties  to
perform  these  services.  For  example,  any  efforts  to  maintain  a  direct  sales  and  marketing  organization  are  subject  to
numerous risks, including:

● the expense and time required to recruit, retain, and motivate members of the sales force;

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● our inability to recruit, retain or motivate adequate numbers of effective marketing personnel and partner

marketing agencies;

● the inability to provide adequate training to sales and marketing personnel;

● the expense and time required to monitor regulatory compliance;

● the inability of sales personnel to obtain access to physicians or convince adequate numbers of physicians to

prescribe any product; and

● unforeseen costs and expenses associated with creating an independent sales and marketing organization.

Similarly,  as  we  enter  into  arrangements  with  third  parties  to  perform  sales,  marketing  and  distribution  services,  our
product revenue or the profitability associated with any product revenue may be lower than if we were to market and sell
any  product  that  we  develop  ourselves.  In  addition,  we  may  not  be  successful  in  entering  into  arrangements  with  third
parties to sell and market our products or may be unable to do so on terms that are favorable to us. We may have little
control over such third parties, and any of them may fail to devote the necessary resources and attention to sell and market
our product effectively. Moreover, we may be negatively impacted by other factors outside of our control relating to such
third parties, including, but not limited to, their inability to comply with regulatory requirements. If we do not establish
sales, marketing and distribution capabilities successfully, either on our own or in collaboration with third parties, we will
not be successful in commercializing our product.

Finally,  because  we  are  using  a  very  small  group  of  exclusive  specialty  pharmacies  to  distribute  our  product,  if  the
organizations  that  we  work  with  to  deliver  our  drug  do  not  perform  in  a  lawful  manner  or  have  issues  unrelated  to  our
business, our business could be adversely affected.

Our business is subject to substantial competition.

The  biotechnology  and  pharmaceutical  industries  are  highly  competitive.  Many  of  our  competitors  have  substantially
greater  financial  and  other  resources,  larger  research  and  development  staffs  and  more  experience  developing  products,
obtaining FDA and other regulatory approvals of products and manufacturing and marketing products than we have. We
compete against pharmaceutical companies that are developing or currently marketing therapies that will compete with us.
In  addition,  we  compete  against  biotechnology  companies,  universities,  government  agencies,  and  other  research
institutions in the development of drug products. Our business could be negatively impacted if our competitors’ present or
future  offerings  are  more  effective,  safer  or  less  expensive  than  ours,  or  more  readily  accepted  by  regulators,  healthcare
providers  or  third-party  payors.  Further,  we  may  also  compete  with  respect  to  manufacturing  efficiency  and  marketing
capabilities.

For all of these reasons, we may not be able to compete successfully.

If we do not maintain current or enter into new collaborations with other companies, we might not successfully
develop our product or generate sufficient revenues to expand our business.

We currently rely on scientific and research and development collaboration arrangements with academic institutions and
other third-party collaborators, including an exclusive worldwide license from OHSU for PEDMARK®. We also rely on
collaborators for testing PEDMARK®, including SIOPEL and the Children’s Oncology Group.

The agreements with OHSU are terminable by either party in the event of an uncured breach by the other party. We may
also  terminate  our  agreement  with  OHSU  at  any  time  upon  prior  written  notice  of  specified  durations  to  OHSU.
Termination of any of our collaborative arrangements could materially adversely affect our business. For example, if we
are  unable  to  make  the  necessary  payments  under  these  agreements,  the  licensor  might  terminate  the  agreement  which
might have a material adverse impact. In addition, our collaborators might not perform as agreed in the future.

Since we conduct a significant portion of our research and development through collaborations, our success may depend
significantly on the performance of such collaborators, as well as any future collaborators. Collaborators might not commit
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sufficient  resources  to  the  research  and  development  or  commercialization  of  our  product  candidate.  Economic  or
technological  advantages  of  products  being  developed  by  others,  among  other  factors,  could  lead  our  collaborators  to
pursue other products or technologies in preference to those being developed in collaboration with us. There is a risk of
dispute with respect to ownership of technology developed under any collaboration. Our management of any collaboration
will require significant time and effort as well as an effective allocation of resources. We may not be able to simultaneously
manage a large number of collaborations. Any of these negative impacts on our current or future collaborations could have
a material adverse effect on our business and results of operations.

Regulatory approval of our product is time-consuming, expensive and uncertain, and could result in unexpectedly
high expenses and delay our ability to sell our product outside of the United States.

Development, manufacture and marketing of our product is subject to extensive regulation by governmental authorities in
the United States and other countries. This regulation could require us to incur significant unexpected expenses or delay or
limit our ability to sell our product abroad. Our clinical studies might be delayed or halted, or additional studies might be
required, for various reasons, including:

● there is a lack of sufficient funding;

● the drug is not effective;

● patients experience severe side effects during treatment;

● appropriate patients do not enroll in the studies at the rate expected;

● drug supplies are not sufficient to treat the patients in the studies; or

● we decide to modify the drug during testing.

If regulatory approval of our product is granted outside of the United States, it will be limited to those indications for which
the product has been shown to be safe and effective, as demonstrated to the satisfaction of the FDA and foreign regulators
through clinical studies. Furthermore, approval abroad might entail ongoing requirements for post-marketing studies. Even
if regulatory approval is obtained outside for the United States, labeling and promotional activities are subject to continual
scrutiny by the FDA and state and foreign regulatory agencies and, in some circumstances, the Federal Trade Commission.
FDA  enforcement  policy  prohibits  the  marketing  of  approved  products  for  unapproved,  or  off-label,  uses.  These
regulations and the FDA’s interpretation of them might impair our ability to effectively market our product.

We  and  our  third-party  manufacturers  are  also  required  to  comply  with  the  applicable  cGMP  regulations,  which  include
requirements  relating  to  quality  control  and  quality  assurance,  as  well  as  the  corresponding  maintenance  of  records  and
documentation. Further, manufacturing facilities, which we outsource to third parties, must be approved by the FDA before
they can be used to manufacture our product, and they are subject to additional FDA inspection. The CRL that we received
from the FDA in August, 2020 and in November, 2021 as a result of deficiencies in the third-party manufacturing facility
that  manufactures  PEDMARK®  on  our  behalf  is  a  specific  example  of  the  risks  associated  with  our  third-party
manufacturers.

If  we  fail  to  comply  with  any  of  the  FDA’s  continuing  regulations,  or  any  other  regulations  under  which  we  may  be
required to comply outside of the United States, we could be subject to reputational harm and sanctions, including:

● delays, warning letters and fines;

● product recalls or seizures and injunctions on sales;

● refusal of the FDA, or other regulators, to review pending applications;

● total or partial suspension of production;

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● withdrawals of previously approved marketing applications; and

● civil penalties and criminal prosecutions.

In addition, identification of side effects after a drug is on the market or the occurrence of manufacturing problems could
cause  subsequent  withdrawal  of  approval,  reformulation  of  the  drug,  additional  testing  or  changes  in  labeling  of  the
product.

If our licenses to proprietary technology owned by others are terminated or expire, we may suffer increased
development costs and delays, and we may not be able to successfully commercialize our product.

The  development  of  our  drug  and  the  manufacture  and  sale  of  any  products  that  we  develop  will  involve  the  use  of
processes,  products  and  information,  some  of  the  rights  to  which  are  owned  by  others.  PEDMARK®  is  licensed  under
agreements with OHSU. Although we have obtained licenses or rights with regard to the use of certain processes, products
and  information,  the  licenses  or  rights  could  be  terminated  or  expire  during  critical  periods  and  we  may  not  be  able  to
obtain, on favorable terms or at all, licenses or other rights that may be required. Some of these licenses provide for limited
periods of exclusivity that may be extended only with the consent of the licensor, which may not be granted.

If we are unable to adequately protect or maintain our patents and licenses related to our product, or if we infringe
upon the intellectual property rights of others, we may not be able to successfully maintain commercial status of our
product.

The value of our product will depend in part upon our ability, and those of our collaborators, to obtain patent protection or
licenses to patents, maintain trade secret protection and operate without infringing on the rights of third parties. Although
we have successfully pursued patent applications in the past, it is possible that:

● some or all of our pending patent applications, or those we have licensed, may not be allowed;

● proprietary products or processes that we develop in the future may not be patentable;

● any issued patents that we own or license may not provide us with any competitive advantages or may be

successfully challenged by third parties; or

● the patents of others may have an adverse effect on our ability to do business.

It is not possible for us to be certain that we are the original and first creator of inventions encompassed by our pending
patent applications or that we were the first to file patent applications for any such inventions. Further, any of our patents,
once issued, may be declared by a court to be invalid or unenforceable.

PEDMARK® is currently protected by methods of use patent that we exclusively licensed from OHSU that expires in the
United  States  in  2038  and  two  patents  owned  by  us  that  expires  in  2039.  Further,  patents  are  currently  pending  in  the
United States and other territories. In addition, periods of marketing exclusivity for PEDMARK® may also be possible in
the United States under orphan drug status and in Europe under PUMA.  

We may be required to obtain licenses under patents or other proprietary rights of third parties, but the extent to which we
may wish or need to do so is unknown. Any such licenses may not be available on terms acceptable to us or at all. If such
licenses are obtained, it is likely they would be royalty bearing, which would reduce our future income, if any. If licenses
cannot  be  obtained  on  an  economical  basis,  we  could  suffer  delays  in  market  introduction  of  planned  products  or  their
introduction could be prevented, in some cases after the expenditure of substantial funds. If we do not obtain such licenses,
we  would  have  to  attempt  to  design  around  patents  of  third  parties,  potentially  causing  increased  costs  and  delays  in
product development and introduction or precluding us from developing, manufacturing or selling our planned products, or
our ability to develop, manufacture or sell products requiring such licenses could be foreclosed.

Litigation may also be necessary to enforce or defend patents issued or licensed to us or our collaborators or to determine
the scope and validity of a third party’s proprietary rights. By example we have outstanding lititagation against CIPLA.

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We could incur substantial costs if litigation is required to defend ourselves in patent suits brought by third parties, if we
participate in patent suits brought against or initiated by our collaborators, or if we initiate such suits. We might not prevail
in any such action. An adverse outcome in litigation or an interference to determine priority or other proceeding in a court
or patent office could subject us to significant liabilities, require disputed rights to be licensed from other parties or require
us  or  our  collaborators  to  cease  using  certain  technology  or  products.  Any  of  these  events  would  likely  have  a  material
adverse effect on our business, financial condition and results of operations.

Much of our technological know-how that is not patentable may constitute trade secrets. Our confidentiality agreements
might not provide for meaningful protection of our trade secrets, know-how or other proprietary information in the event of
any  unauthorized  use  or  disclosure  of  information.  In  addition,  others  may  independently  develop  or  obtain  similar
technology  and  may  be  able  to  market  competing  products  and  obtain  regulatory  approval  through  a  showing  of
equivalency to our product that has obtained regulatory approvals, without being required to undertake the same lengthy
and expensive clinical studies that we would have already completed.

The vulnerability to off-label use or sale of our product that are covered only by “method of use” patents may cause
downward pricing pressure on the product and may make it more difficult for us to enter into collaboration or
partnering arrangements for the marketing of this product in the United States and abroad.

PEDMARK® is currently covered by “method of use” patent and “composition of matter” patent. “Method of use” patents
cover  the  use  of  certain  compounds  to  treat  specific  conditions  and  “composition  of  matter”  patents  cover  the  chemical
composition of the compound. Method of use patents provide less protection than composition of matter patents because of
the  possibility  of  off-label  competition  if  other  companies  develop  or  market  the  compound  for  other  uses.  If  another
company markets a drug that we expect to market under the protection of a method of use patent, physicians may prescribe
the  other  company’s  drug  for  use  in  the  indication  for  which  we  obtain  approval  and  have  a  patent,  even  if  the  other
company’s  drug  is  not  approved  for  such  an  indication.  Off-label  use  and  sales  could  limit  our  sales  and  exert  pricing
pressure  on  any  product  we  develop  covered  only  by  method  of  use  patents.  Also,  it  may  be  more  difficult  to  find  a
collaborator to license or support the marketing of our product that is only covered by method of use patents.

If our third-party manufacturers breach or terminate their agreements with us, or if we are unable to secure
arrangements with third party manufacturers on acceptable terms as needed in the future, we may suffer
significant production delays and additional costs.

We have little experience manufacturing products and do not currently have the resources to manufacture any products that
we  may  develop.  We  currently  have  agreements  with  contract  manufacturers  for  clinical  supplies  of  PEDMARK®,
including drug substance providers and drug product suppliers, but they might not perform as agreed in the future or may
terminate our agreements with them before the end of the required term. Significant additional time and expense would be
required to effect a transition to a new contract manufacturer.

We  plan  to  continue  to  rely  on  contract  manufacturers  for  the  foreseeable  future  to  produce  quantities  of  products  and
substances necessary for research and development, preclinical trials, human clinical trials and product commercialization,
and  to  perform  their  obligations  in  a  timely  manner  and  in  accordance  with  applicable  government  regulations.  If  we
develop any product with commercial potential, we will need to develop the facilities to independently manufacture such
product or products or secure arrangements with third parties to manufacture them. We may not be able to independently
develop  manufacturing  capabilities  or  obtain  favorable  terms  for  the  manufacture  of  our  product.  While  we  intend  to
contract for the commercial manufacture of our product, we may not be able to identify and qualify contractors or obtain
favorable  contracting  terms.  We  or  our  contract  manufacturers  may  also  fail  to  meet  required  manufacturing  standards,
which could result in delays or failures in product delivery, increased costs, injury or death to patients, product recalls or
withdrawals and other problems that could significantly hurt our business. The CRLs that we received from the FDA in
August  2020  and  November  2021  as  a  result  of  deficiencies  in  the  third-party  manufacturing  facility  that  manufactures
PEDMARK® on our behalf is a specific example of the risks associated with our third-party manufacturers. We intend to
maintain  a  second  source  for  back-up  commercial  manufacturing,  wherever  feasible.  However,  if  a  replacement  to  our
future  internal  or  contract  manufacturers  were  required,  the  ability  to  establish  second-sourcing  or  find  a  replacement
manufacturer  may  be  difficult  due  to  the  lead  times  generally  required  to  manufacture  drugs  and  the  need  for  FDA
compliance  inspections  and  approvals  of  any  replacement  manufacturer,  all  of  which  factors  could  result  in  production
delays  and  additional  commercialization  costs.  Such  lead  times  would  vary  based  on  the  situation  but  might  be
twelve months or longer.

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We conduct our business internationally and are subject to laws and regulations of several countries which may
affect our ability to access regulatory agencies and may affect the enforceability and value of our licenses.

We have conducted clinical trials in the United States, Canada, Europe and the Pacific Rim and intend to, or may, conduct
future  clinical  trials  in  these  and  other  jurisdictions.  There  can  be  no  assurance  that  any  sovereign  government  will  not
establish laws or regulations that will be deleterious to our interests. There is no assurance that we, as a British Columbia
corporation, will continue to have access to the regulatory agencies in any jurisdiction where we might want to conduct
clinical  trials  or  obtain  regulatory  approval,  and  we  might  not  be  able  to  enforce  our  licenses  or  patent  rights  in  foreign
jurisdictions. Foreign exchange controls may have a material adverse effect on our business and financial condition, since
such  controls  may  limit  our  ability  to  flow  funds  into  or  out  of  a  particular  country  to  meet  obligations  under  licenses,
clinical trial agreements or other collaborations.

Our cash invested in money market funds might be subject to loss.

Even though we believe we take a conservative approach to investing our funds, the nature of financial markets exposes us
to investment risk, including the risks that the value and liquidity of our money market investments (the amounts of which
substantially  exceed  the  $250,000  amount  insured  by  the  FDIC)  could  deteriorate  significantly  and  the  issuers  of  the
investments we hold could be subject to credit rating downgrades. While we have not experienced any loss or write down
of our money market investments in the past, we cannot guarantee that such losses will not occur in future periods.

With the clinical development process successfully completed in the United States, our ability to derive further
revenues from the sale of PEDMARK® will depend upon our obtaining foreign regulatory approvals, which are
subject to a number of unique risks and uncertainties.

Even if we are able to demonstrate the safety and efficacy of our product in clinical trials abroad, if we fail to gain timely
approval to commercialize PEDMARK® from foreign regulatory authorities, we will be unable to generate the revenues we
will  need  to  build  our  business.  Regulatory  authorities  in  other  countries  may  delay,  limit  or  deny  approval  of
PEDMARK® for various reasons. For example, such authorities may disagree with the design, scope or implementation of
our clinical trials; or with our interpretation of data from our preclinical studies or clinical trials; or may otherwise take the
position  that  PEDMARK®  fails  to  meet  the  requirements  and  standards  for  regulatory  approval.  During  the  course  of
review,  foreign  regulatory  bodies  may  request  or  require  additional  preclinical,  clinical,  chemistry,  manufacturing,  and
control (“CMC”), or other data and information, and the development and provision of these data and information may be
time consuming and expensive. Regulatory approvals may not be granted on a timely basis, if at all, and even if and when
they are granted, they may not cover all the indications for which we seek approval.

Further,  while  we  may  develop  a  product  with  the  intention  of  addressing  a  large,  unmet  medical  need,  the  foreign
regulatory bodies may only approve the use of the drug for indications affecting a relatively small number of patients, thus
greatly reducing the market size and our potential revenues. The approvals may also contain significant limitations in the
form of warnings, precautions or contraindications with respect to conditions of use, which could further narrow the size of
the market. In certain countries, even if the health regulatory authorities approve a drug, it cannot be marketed until pricing
for  the  drug  is  also  approved.  Finally,  even  after  approval  can  be  obtained,  we  may  be  required  to  recall  or  withdraw  a
product as a result of newly discovered safety or efficacy concerns, either of which would have a materially adverse effect
on our business and results of operations.

We are currently and may in the future be the target of securities litigation, which may be costly and time-
consuming to defend.

Following periods of market volatility in the price of a company’s securities or the reporting of unfavorable news, security
purchasers  have  often  instituted  class  action  litigation.  This  risk  is  especially  relevant  for  us  because  pharmaceutical
companies  like  us  have  experienced  significant  stock  price  volatility  in  recent  years.  Specifically,  we  were  named  in
putative  securities  class  action  complaints  as  a  result  of  the  decline  in  our  stock  price  following  the  August  10,  2020
announcement that we had received a CRL from the FDA regarding our NDA for PEDMARK® and as result of the decline
in our stock price following the November 29, 2021 announcement that we expected to receive another CRL from the FDA
regarding  our  NDA  for  PEDMARK®.  Regardless  of  the  outcome  of  this  or  future  litigation,  we  could  incur  substantial
legal costs and our management’s attention could be diverted from the operation of our business, causing our business to
suffer. Our insurance coverage may be insufficient to cover all legal fees, judgments or settlements. If the outcome of any
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such litigation is unfavorable, it could result in us paying significant damages or settlement payments, which could have a
material adverse effect on our financial condition.

We have only recently transitioned from a development stage biopharmaceutical company to a commercial stage
biopharmaceutical company, which may make it difficult for you to evaluate the success of our business to date and
to assess our future viability.

Other  than  the  FDA  approval  for  PEDMARK®  received  in  the  United  States  in  September 2022,  we have no other
product  candidates  in  the  development  stage.  We  have  only  recently  demonstrated  our  ability,  or  our  ability  to
arrange  for  a  third  party,  to  manufacture  a  commercial  scale  medicine  and  conduct  the  sales  and  marketing  activities
necessary to  commercialize  a  product.  Consequently,  any  predictions  you  make  about  our  future  success  or  viability
may  not  be  as  accurate  as  they  could  be  if  we had more experience commercializing PEDMARK®. In addition, as a
relatively new commercial stage business, we may encounter unforeseen  expenses,  difficulties,  complications,  delays
and  other  known  and  unknown  factors.  To  be  profitable,  we  will  need  to  continue  to  successfully  transition  from
a  company  with  a  research  and  development  focus  to  a  company  capable  of  supporting  commercial  activities.
Ultimately, we may not  be successful in such a transition.

There are limitations on the liability of our directors, and we may have to indemnify our officers and directors in
certain instances.

Our articles limit, to the maximum extent permitted under British Columbia law, the personal liability of our directors for
monetary damages for breach of their fiduciary duties as directors. Our articles provide that we will indemnify our officers
and directors and may indemnify our employees and other agents to the fullest extent permitted by law. These provisions
may  be  in  some  respects  broader  than  the  specific  indemnification  provisions  under  British  Columbia  law.  The
indemnification  provisions  may  require  us,  among  other  things,  to  indemnify  such  officers  and  directors  against  certain
liabilities that may arise by reason of their status or service as directors or officers (other than liabilities arising from willful
misconduct of a culpable nature), to advance their expenses incurred as a result of certain proceedings against them as to
which they could be indemnified and to obtain directors’ and officers’ insurance.

We  believe  that  our  limitation  of  officer  and  director  liability  assists  us  to  attract  and  retain  qualified  employees  and
directors.  However,  in  the  event  an  officer,  a  director  or  the  board  of  directors  commits  an  act  that  may  legally  be
indemnified under British Columbia law, we will be responsible to pay for such officer(s) or director(s) legal defense and
potentially any damages resulting there from. Furthermore, the limitation on director liability may reduce the likelihood of
derivative litigation against directors and may discourage or deter stockholders from instituting litigation against directors
for breach of their fiduciary duties, even though such an action, if successful, might benefit our stockholders and us. Given
the difficult environment and potential for incurring liabilities currently facing directors of publicly-held corporations, we
believe that director indemnification is in our and our stockholders’ best interests because it enhances our ability to attract
and retain highly qualified directors and reduce a possible deterrent to entrepreneurial decision-making.

Nevertheless, limitations of director liability may be viewed as limiting the rights of stockholders, and the broad scope of
the indemnification provisions contained in our certificate of incorporation and bylaws could result in increased expenses.
Our board of directors believes, however, that these provisions will provide a better balancing of the legal obligations of,
and protections for, directors and will contribute positively to the quality and stability of our corporate governance. Our
board of directors has concluded that the benefit to stockholders of improved corporate governance outweighs any possible
adverse effects on stockholders of reducing the exposure of directors to liability and broadened indemnification rights.

Our business and operations could be adversely affected by the effects of health epidemics, including the ongoing
COVID-19 pandemic.

The COVID-19 pandemic is affecting the operations of government entities, such as the FDA, as well as contract research
organizations,  third-party  manufacturers,  and  other  third-parties  upon  whom  we  rely.  The  extent  of  the  impact  on  our
operations depends in part on the time these restrictions remain in place, and whether restrictions are reinstated as a result
of a rising surge in COVID-19 cases. These and similar disruptions in our operations could negatively impact our business,
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operating  results  and  financial  condition.  Possible  effects  may  include,  but  are  not  limited  to,  disruption  to  our  product
launch outside the United States, which includes the ability of sales reps to communicate with oncologists, absenteeism in
our  labor  workforce,  unavailability  of  products  and  supplies  used  in  operations,  and  a  decline  in  value  of  our  assets,
including inventories, property and equipment, and marketable securities.

The spread of COVID-19 has also led to disruption and volatility in the global capital markets, which increases the cost of,
and  adversely  impacts  access  to  capital  and  increases  economic  uncertainty.  To  the  extent  the  COVID-19  pandemic
adversely affects our business, financial results and value of our common shares, it may also affect our ability to access
capital  and  obtain  financing,  which  could  in  the  future  negatively  affect  our  liquidity  and  ability  to  continue  as  a  going
concern.

The global pandemic of COVID-19 continues to evolve rapidly, and the ultimate impact of the COVID-19 pandemic or a
similar health epidemic is highly uncertain and subject to change. We do not yet know the full impact of potential delays or
effects  on  our  business,  our  clinical  trials,  our  ability  to  access  the  capital  markets,  or  supply  chains  or  on  the  global
economy  as  a  whole.  However,  these  effects  could  have  a  material  impact  on  our  operations,  and  we  will  continue  to
monitor the COVID-19 situation closely.

Natural disasters, epidemic or pandemic disease outbreaks, trade wars, political unrest or other events could
disrupt our business or operations or those of our development partners, manufacturers, regulators or other third
parties with whom we conduct business now or in the future.

A wide variety of events beyond our control, including natural disasters, epidemic or pandemic disease outbreaks (such as
the COVID-19 pandemic), trade wars, political unrest or other events, could disrupt our business or operations or those of
our manufacturers, regulatory authorities, or other third parties with whom we conduct business. These events may cause
businesses and government agencies to be shut down, supply chains to be interrupted, slowed, or rendered inoperable, and
individuals  to  become  ill,  quarantined,  or  otherwise  unable  to  work  and/or  travel  due  to  health  reasons  or  governmental
restrictions. These limitations could negatively affect our business operations and continuity, and could negatively impact
our  development  timelines  and  ability  to  timely  perform  basic  business  functions,  including,  without  limitation,  making
SEC filings and preparing financial reports. If our operations or those of third parties with whom we conduct business are
impaired  or  curtailed  as  a  result  of  these  events,  the  development  and  commercialization  of  our  product  and  product
candidate could be impaired or halted, which could have a material adverse impact on our business.

Because the target patient population for PEDMARK® is small, we must achieve significant market share and
obtain relatively high per-patient prices for our product to achieve meaningful gross margins.

PEDMARK® targets a small patient population. A key component of the successful commercialization of a drug product
for these indications includes identification of patients and a targeted prescriber base for the drug product. Due to small
patient populations, we believe that we would need to have significant market penetration to achieve meaningful revenues
and  identifying  patients  and  targeting  the  prescriber  base  are  key  to  achieving  significant  market  penetration.  Typically,
drugs for conditions with small prevalence have higher prices in order to generate a return on investment, and as a result,
the per-patient prices at which we sell PEDMARK® are relatively high in order for us to generate an appropriate return for
the investment in these product development programs and achieve meaningful gross margins, and high per patient prices
could  drive  physicians  to  seek  out  compounding  pharmacies  to  provide  compounded  sodium  thiosulfate  to  fill  their
prescriptions rather than PEDMARK®, thereby lowering the PEDMARK® market share or penetration in the market. There
can be no assurance that we will be successful in achieving a sufficient degree of market penetration and/or obtaining or
maintaining high per-patient prices for PEDMARK® for a small patient populations. Further, even if we obtain significant
market  share  for  PEDMARK®  because  the  potential  target  populations  are  very  small,  we  may  not  be  able  to  obtain
profitability despite obtaining such significant market share.

We face a risk of product liability claims and may not be able to obtain adequate insurance.

Our business exposes us to potential liability risks that may arise from the clinical testing, manufacture, and/or sale of our
drug products. Patients have received substantial damage awards in some jurisdictions against pharmaceutical companies
based  on  claims  for  injuries  allegedly  caused  by  the  use  of  drug  products  used  in  clinical  trials  or  after  FDA
approval.Liability  claims  may  be  expensive  to  defend  and  may  result  in  large  judgments  against  us.  We  currently  carry
liability insurance that we believe to be adequate. Our insurance may not reimburse us for certain claims or the coverage

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may not be sufficient to cover claims made against us. We cannot predict all of the possible harms or side effects that may
result from the use of our current drug candidates, or any potential future products we may acquire and use in clinical trials
or after FDA approval and, therefore, the amount of insurance coverage we currently hold may not be adequate to cover all
liabilities  we  might  incur.  If  we  are  sued  for  any  injury  allegedly  caused  by  our  product,  our  liability  could  exceed  our
ability  to  pay  the  liability.  Whether  or  not  we  are  ultimately  successful  in  any  adverse  litigation,  such  litigation  could
consume substantial amounts of our financial and managerial resources, all of which could have a material adverse effect
on our business, financial condition, results of operations, prospects and stock price.

Business or economic disruptions or global health concerns could seriously harm our development efforts and
increase our costs and expenses.

Broad-based  business  or  economic  disruptions  could  adversely  affect  our  ongoing  or  planned  research  and  development
activities.  Global  health  concerns,  such  as  the  COVID-19  pandemic,  could  also  result  in  social,  economic,  and  labor
instability in the countries in which we or the third parties with whom we engage operate. We cannot presently predict the
scope and severity of any potential business shutdowns or disruptions, but if we or any of the third parties with whom we
engage, including the suppliers, clinical trial sites, regulators and other third parties with whom we conduct business, were
to  experience  shutdowns  or  other  business  disruptions,  our  ability  to  conduct  our  business  in  the  manner  and  on  the
timelines presently planned could be materially and negatively impacted. It is also possible that global health concerns such
as the COVID-19 pandemic could disproportionately impact the hospitals and clinical sites in which we conduct any of our
clinical  trials,  which  could  have  a  material  adverse  effect  on  our  business  and  our  results  of  operation  and  financial
condition.

Risks Related to the Clinical Development and Marketing Approval of Our Product outside the United States

The marketing approval processes of foreign authorities are lengthy, time-consuming and inherently unpredictable,
and if we are ultimately unable to obtain marketing approval for our product abroad, our business will be
substantially harmed.

Our  current  product  has  gained  marketing  approval  for  sale  in  the  United  States  but  no  other  country,  and  we  cannot
guarantee that we will ever have regulatory approval outside the United States. Our business is substantially dependent on
our  ability  to  complete  the  development  of,  obtain  marketing  approval  for,  and  successfully  commercialize  our  product
candidate in abroad a timely manner. We cannot commercialize our product candidate outside of the United States without
obtaining regulatory approval from comparable foreign regulatory authorities. Our product could fail to receive marketing
approval for many reasons, including the following:

● FDA comparable foreign regulatory authorities may disagree with the design or implementation of our clinical

trials;

● FDA comparable foreign regulatory authorities may find the human subject protections for our clinical trials

inadequate and place a clinical hold on an IND at the time of its submission precluding commencement of any
trials or a clinical hold on one or more clinical trials at any time during the conduct of our clinical trials;

● we may be unable to demonstrate to the satisfaction of the FDA comparable foreign regulatory authorities that a

product candidate is safe and effective for its proposed indication;

● the results of clinical trials may not meet the level of statistical significance required by the FDA comparable

foreign regulatory authorities for approval;

● we may be unable to demonstrate that a product’s clinical and other benefits outweigh its safety risks;

● FDA comparable foreign regulatory authorities may disagree with our interpretation of data from preclinical

studies or clinical trials;

● the data collected from clinical trials of our product may not be sufficient to obtain marketing approval outside of

the United States;

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● FDA comparable foreign regulatory authorities may find inadequate the manufacturing processes or facilities of
third-party manufacturers with which we contract for clinical and commercial supplies (for example, see the
discussion elsewhere concerning the CRLs we received from the FDA in August, 2020 and November 2021); and

● the approval policies or regulations of the FDA comparable foreign regulatory authorities may significantly

change in a manner that would delay marketing approval.

Before  obtaining  marketing  approval  for  the  commercial  sale  of  any  drug  product  for  a  target  indication,  we  must
demonstrate in preclinical studies and well-controlled clinical trials and, with respect to approval outside the United States,
to the satisfaction of the foreign regulatory authorities, that the product is safe and effective for its intended use and that the
manufacturing facilities, processes, and controls are adequate to preserve the drug’s identity, strength, quality and purity. In
September  2022,  we  obtained  approval  of  our  NDA  from  the  FDA.  An  NDA  must  include  extensive  preclinical  and
clinical data and supporting information to establish the product’s safety and efficacy for each desired indication. The NDA
must also include significant information regarding the chemistry, manufacturing, and controls for the product. After the
submission  of  an  NDA,  but  before  approval  of  the  NDA,  the  manufacturing  facilities  used  to  manufacture  a  product
candidate  generally  must  be  inspected  by  the  FDA  to  ensure  compliance  with  the  applicable  cGMP  requirements  (for
example, see the discussion elsewhere concerning the CRL we received from the FDA in August, 2020). The FDA and the
Competent Authorities of the Member States of the European Economic Area, or EEA, and comparable foreign regulatory
authorities,  may  also  inspect  our  clinical  trial  sites  and  audit  clinical  study  data  to  ensure  that  our  studies  are  properly
conducted in accordance with the IND regulations, human subject protection regulations, cGCP.

Regulatory  authorities  outside  of  the  United  States,  such  as  in  Europe  and  Japan  and  in  emerging  markets,  also  have
requirements  for  approval  of  drugs  for  commercial  sale  with  which  we  must  comply  prior  to  marketing  in  those  areas.
Regulatory  requirements  can  vary  widely  from  country  to  country  and  could  delay  or  prevent  the  introduction  of  our
product candidate. Clinical trials conducted in one country may not be accepted or the results may not be found adequate
by regulatory authorities in other countries, and obtaining regulatory approval in one country does not mean that regulatory
approval will be obtained in any other country. However, the failure to obtain regulatory approval in one jurisdiction could
have  a  negative  impact  on  our  ability  to  obtain  approval  in  a  different  jurisdiction.  Approval  processes  vary  among
countries and can involve additional product candidate testing and validation and additional administrative review periods.
Seeking foreign regulatory approval could require additional non-clinical studies or clinical trials, which could be costly
and time-consuming. Foreign regulatory approval may include all of the risks associated with obtaining FDA approval. For
all of these reasons, we may not obtain foreign regulatory approvals on a timely basis, if at all.

The process to develop, obtain marketing approval for, and commercialize product candidates is long, complex and costly,
both inside and outside of the United States, and approval is never guaranteed. The time required to obtain approval by the
FDA and comparable foreign authorities is unpredictable but typically takes many years following the commencement of
clinical  trials  and  depends  upon  numerous  factors,  including  the  substantial  discretion  of  the  regulatory  authorities.  In
addition,  approval  policies,  regulations,  or  the  type  and  amount  of  clinical  data  necessary  to  gain  approval  may  change
during  the  course  of  a  product  candidate’s  clinical  development  and  may  vary  among  jurisdictions.  Even  if  our  product
were  to  successfully  obtain  approval  from  regulatory  authorities  outside  the  United  States,  any  such  approval  might
significantly  limit  the  approved  indications  for  use,  including  more  limited  patient  populations,  require  that  precautions,
warnings  or  contraindications  be  included  on  the  product  labeling,  including  black  box  warnings,  require  expensive  and
time-consuming  post-approval  clinical  studies,  risk  evaluation  and  mitigation  strategies  or  surveillance  as  conditions  of
approval,  or,  through  the  product  label,  the  approval  may  limit  the  claims  that  we  may  make,  which  may  impede  the
successful  commercialization  of  our  product  candidate.  Following  any  approval  for  commercial  sale  of  our  product
candidate, certain changes to the product, such as changes in manufacturing processes and additional labeling claims, as
well as new safety information, may require new studies and will be subject to additional FDA notification, or review and
approval.  Also,  marketing  approval  for  any  of  our  product  may  be  withdrawn.  If  we  are  unable  to  obtain  marketing
approval for our product in one or more jurisdictions, or any approval contains significant limitations, our ability to market
to our full target market will be reduced and our ability to realize the full market potential of our product will be impaired.
Furthermore, we may not be able to obtain sufficient funding or generate sufficient revenue and cash flows to continue or
complete the development of any future product candidates.

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Now that we have achieved marketing approval for our product in the United States, it will be subject to ongoing
obligations and continued regulatory review, which may result in significant additional expense. Our product could
be  subject  to  labeling  and  other  restrictions,  and  we  may  be  subject  to  penalties  and  legal  sanctions  if  we  fail  to
comply with regulatory requirements or experience unanticipated problems with our approved product.

Now that the FDA has approved our product, the manufacturing processes, labeling, packaging, distribution, adverse event
reporting,  storage,  advertising,  promotion  and  recordkeeping  for  the  product  will  be  subject  to  extensive  and  ongoing
regulatory  requirements.  These  requirements  include  submissions  of  safety  and  other  post-marketing  information  and
reports,  registration,  as  well  as  continued  compliance  with  cGMP  regulations  and  cGCP  for  any  clinical  trials  that  we
conduct  post-approval.  Any  marketing  approvals  that  we  receive  for  our  product  candidate  may  also  be  subject  to
limitations on the approved indicated uses for which the product may be marketed or to conditions of approval, or contain
requirements  for  potentially  costly  post-marketing  testing,  including  Phase  4  clinical  trials,  and  surveillance  to  monitor
safety and efficacy.

Later discovery of previously unknown problems with an approved product, including adverse events of unanticipated
severity or frequency, or with manufacturing operations or processes, or failure to comply with regulatory requirements, or
evidence of acts that raise questions about the integrity of data supporting the product approval, may result in, among other
things:

● restrictions on the marketing or manufacturing of the product, withdrawal of the product from the market, or

voluntary or mandatory product recalls;

● fines, warning letters, or holds on clinical trials;

● refusal by the FDA to approve pending applications or supplements to approved applications filed by us, or

suspension or revocation of product approvals;

● product seizure or detention, or refusal to permit the import or export of products; and

● injunctions or the imposition of civil or criminal penalties.

The FDA’s and foreign regulatory agencies policies may change, and additional government regulations may be enacted
that  could  prevent,  limit  or  delay  marketing  approval,  manufacturing  or  commercialization  of  our  product.  We  cannot
predict the likelihood, nature or extent of government regulation that may arise from future legislation or administrative
action, either in the United States or abroad. If we are slow or unable to adapt to changes in existing requirements or the
adoption  of  new  requirements  or  policies,  or  we  are  not  able  to  maintain  regulatory  compliance,  we  may  lose  any
marketing approval that may have been obtained and we may not achieve or sustain profitability, which would adversely
affect our business.

Agencies like the FDA and national competition regulators in European countries regulate the promotion and uses
of drugs not consistent with approved product labeling requirements. If we are found to have improperly promoted
PEDMARK® for uses beyond those that are approved, we may become subject to significant liability.

Regulatory authorities like the FDA and national competition laws in Europe strictly regulate the promotional claims that
may be made about prescription products, such as PEDMARK®. In particular, a product may not be promoted for uses that
are not approved by the FDA or comparable foreign regulatory authorities as reflected in the product’s approved labeling,
known as “off-label” use, nor may it be promoted prior to obtaining marketing approval. If we receive marketing approval
for our product candidate for our proposed indications, physicians may nevertheless use our product for their patients in a
manner  that  is  inconsistent  with  the  approved  label  if  the  physicians  personally  believe  in  their  professional  medical
judgment it could be used in such manner. Although physicians may prescribe legally available drugs for off-label uses,
manufacturers may not market or promote such off-label uses.

In addition, the FDA requires that promotional claims not be “false or misleading” as such terms are defined in the FDA’s
regulations.  For  example,  the  FDA  requires  substantial  evidence,  which  generally  consists  of  two  adequate  and  well-
controlled  head-to-head  clinical  trials,  for  a  company  to  make  a  claim  that  its  product  is  superior  to  another  product  in
terms of safety or effectiveness. Generally, unless we perform clinical trials meeting that standard comparing our product

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candidate to competitive products and these claims are approved in our product labeling, we will not be able promote our
product  as  superior  to  other  products.  If  we  are  found  to  have  made  such  claims,  we  may  become  subject  to  significant
liability. In the United States, the federal government has levied large civil and criminal fines against companies for alleged
improper  promotion  and  has  enjoined  several  companies  from  engaging  in  improper  promotion.  The  FDA  has  also
requested that companies enter into consent decrees or corporate integrity agreements. The FDA could also seek permanent
injunctions under which specified promotional conduct is monitored, changed or curtailed.

Our current and future relationships with healthcare professionals, investigators, consultants, collaborators, actual
customers, potential customers and third-party payors in the United States and elsewhere may be subject, directly
or indirectly, to applicable anti-kickback, fraud and abuse, false claims, physician payment transparency, health
information privacy and security and other healthcare laws and regulations, which could expose us to sanctions.

Healthcare providers, physicians and third-party payors in the United States and elsewhere will play a primary role in the
recommendation  and  prescription  of  our  drug  post-marketing  approval.  Our  current  and  future  arrangements  with
healthcare  professionals,  investigators,  consultants,  collaborators,  actual  customers,  potential  customers  and  third-party
payors may expose us to broadly applicable fraud and abuse and other healthcare laws, including, without limitation, the
federal Anti-Kickback Statute and the federal False Claims Act, that may constrain the business or financial arrangements
and relationships through which we sell, market and distribute PEDMARK®. In addition, we may be subject to physician
payment transparency laws and patient privacy and security regulation by the federal government and by the U.S. states
and foreign jurisdictions in which we conduct our business. The applicable federal, state and foreign healthcare laws that
may affect our ability to operate include the following:

● the  federal  Anti-Kickback  Statute,  which  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, or in return for, either the referral of an individual for, or the purchase, lease, order or recommendation of,
any good, facility, item or service, for which payment may be made, in whole or in part, under federal and state
healthcare programs such as Medicare and Medicaid;

● federal civil and criminal false claims laws and civil monetary penalty laws, including the federal False Claims
Act,  which  impose  criminal  and  civil  penalties,  including  civil  whistleblower  or  qui  tam  actions,  against
individuals or entities for, among other things, knowingly presenting, or causing to be presented, to the federal
government, including the Medicare and Medicaid programs, claims for payment that are false or fraudulent or
making a false statement to avoid, decrease or conceal an obligation to pay money to the federal government;

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

● the federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, which created new federal
criminal statutes that prohibit knowingly and willfully executing, or attempting to execute, a scheme to defraud
any healthcare benefit program or obtain, by means of false or fraudulent pretenses, representations or promises,
any  of  the  money  or  property  owned  by,  or  under  the  custody  or  control  of,  any  healthcare  benefit  program,
regardless of the payor (e.g., public or private), knowingly and willfully embezzling or stealing from a healthcare
benefit  program,  willfully  obstructing  a  criminal  investigation  of  a  healthcare  offense  and  knowingly  and
willfully  falsifying,  concealing  or  covering  up  by  any  trick  or  device  a  material  fact  or  making  any  materially
false statements in connection with the delivery of, or payment for, healthcare benefits, items or services relating
to healthcare matters;

● HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act  of  2009,  or
HITECH, and its implementing regulations, which impose obligations on covered entities, including healthcare
providers, health plans, and healthcare clearinghouses, as well as their respective business associates that create,
receive, maintain or transmit individually identifiable health information for or on behalf of a covered entity, with
respect to safeguarding the privacy, security and transmission of individually identifiable health information;

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● the federal Open Payments program, created under Section 6002 of the Patient Protection and Affordable Care
Act,  as  amended  by  the  Health  Care  and  Education  Reconciliation  Act,  or  the  Affordable  Care  Act,  and  its
implementing  regulations,  which  imposed  annual  reporting  requirements  for  manufacturers  of  drugs,  devices,
biologicals  and  medical  supplies  for  certain  payments  and  “transfers  of  value”  provided  to  physicians  and
teaching hospitals, as well as ownership and investment interests held by physicians and their immediate family
members,  where  failure  to  submit  timely,  accurately  and  completely  the  required  information  for  all  covered
payments, transfers of value and ownership or investment interests may result in civil monetary penalties; and

● analogous state and foreign laws, such as state anti-kickback and false claims laws, which may apply to sales or
marketing  arrangements  and  claims  involving  healthcare  items  or  services  reimbursed  by  non-governmental
third-party payors, including private insurers; state laws that require pharmaceutical companies to comply with
the  pharmaceutical  industry’s  voluntary  compliance  guidelines  and  the  relevant  compliance  guidance
promulgated by the federal government or otherwise restrict payments that may be made to healthcare providers;
state  and  foreign  laws  that  require  drug  manufacturers  to  report  information  related  to  payments  and  other
transfers of value to physicians and other healthcare providers or marketing expenditures; and state and foreign
laws  governing  the  privacy  and  security  of  health  information  in  certain  circumstances,  many  of  which  differ
from each other in significant ways and often are not preempted by HIPAA, thus complicating compliance efforts.

Further, the Affordable Care Act, among other things, amended the intent requirement of the federal Anti-Kickback Statute
and certain criminal statutes governing healthcare fraud. A person or entity no longer needs to have actual knowledge of
the statute or specific intent to violate it. In addition, the Affordable Care Act provided that the government may assert that
a  claim  including  items  or  services  resulting  from  a  violation  of  the  federal  Anti-Kickback  Statute  constitutes  a  false  or
fraudulent claim for purposes of the False Claims Act.

Efforts to ensure that our future business arrangements with third parties will comply with applicable healthcare laws and
regulations  may  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.  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, including,
without limitation, damages, fines, imprisonment, exclusion from participation in government healthcare programs, such as
Medicare  and  Medicaid,  and  the  curtailment  or  restructuring  of  our  operations,  which  could  significantly  harm  our
business. If any of the physicians or other healthcare providers or entities with whom we expect to do business, including
our current and future collaborators, if any, are found not to be in compliance with applicable laws, those persons or entities
may  be  subject  to  criminal,  civil  or  administrative  sanctions,  including  exclusion  from  participation  in  government
healthcare programs, which could also affect our business.

The impact of recent healthcare reform legislation and other changes in the healthcare industry and healthcare
spending on us is currently unknown and may adversely affect our business model.

In the United States and some foreign jurisdictions, legislative and regulatory changes and proposed changes regarding the
healthcare system could prevent or delay marketing approval of PEDMARK®, restrict or regulate post-approval activities
and affect our ability to profitably sell PEDMARK®.

Our revenue prospects could be affected by changes in healthcare spending and policy in the United States and abroad. We
operate  in  a  highly  regulated  industry  and  new  laws  and  judicial  decisions,  or  new  interpretations  of  existing  laws  or
decisions, related to healthcare availability, the method of delivery or payment for healthcare products and services could
negatively  impact  our  business,  financial  condition,  results  of  operations  and  prospects.  There  is  significant  interest  in
promoting  healthcare  reform.  Among  other  things,  healthcare  reform  may  contain  provisions  that  may  reduce  the
profitability of drug products, including, for example, revising the methodology by which rebates owed by manufacturers
for covered outpatient drugs under the Medicaid Drug Rebate Program are calculated, extending the Medicaid Drug Rebate
Program  to  utilization  of  prescriptions  of  individuals  enrolled  in  Medicaid  managed  care  plans,  imposing  mandatory
discounts for certain Medicare Part D beneficiaries, and subjecting drug manufacturers to payment of an annual fee.

We expect that healthcare reform measures that may be adopted in the future, may result in more rigorous coverage criteria
and in additional downward pressure on the price that we receive for our product. Any reduction in reimbursement from
Medicare or other government programs may result in a similar reduction in payments from private payors. The

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implementation  of  cost  containment  measures  or  other  healthcare  reforms  may  prevent  us  from  being  able  to  generate
revenue or commercialize our drugs.

It is likely that federal and state legislatures within the United States and foreign governments will continue to consider
changes  to  existing  healthcare  legislation.  We  cannot  predict  the  reform  initiatives  that  may  be  adopted  in  the  future  or
whether  initiatives  that  have  been  adopted  will  be  repealed  or  modified.  The  continuing  efforts  of  the  government,
insurance  companies,  managed  care  organizations  and  other  payors  of  healthcare  services  to  contain  or  reduce  costs  of
healthcare may adversely affect:

● the demand for our product;

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

● our ability to obtain coverage and reimbursement approval for our product;

● our ability to generate revenues and achieve or maintain profitability; and

● the level of taxes that we are required to pay.

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

Our research and development activities and our third-party manufacturers’ and suppliers’ activities involve the controlled
storage,  use,  and  disposal  of  hazardous  materials,  including  the  components  of  our  product  and  other  hazardous
compounds. We and our manufacturers and suppliers are subject to laws and regulations governing the use, manufacture,
storage, handling, and disposal of these hazardous materials. In some cases, these hazardous materials and various wastes
resulting  from  their  use  are  stored  at  our  and  our  manufacturers’  facilities  pending  their  use  and  disposal.  We  cannot
eliminate  the  risk  of  contamination,  which  could  cause  an  interruption  of  our  commercialization  efforts,  research  and
development  efforts  and  business  operations,  environmental  damage  resulting  in  costly  clean-up  and  liabilities  under
applicable laws and regulations governing the use, storage, handling, and disposal of these materials and specified waste
products. Although we believe that the safety procedures utilized by us and our third-party manufacturers for handling and
disposing  of  these  materials  generally  comply  with  the  standards  prescribed  by  these  laws  and  regulations,  we  cannot
guarantee that this is the case or eliminate the risk of accidental contamination or injury from these materials. In such an
event, we may be held liable for any resulting damages and such liability could exceed our resources and state or federal or
other  applicable  authorities  may  curtail  our  use  of  specified  materials  and/or  interrupt  our  business  operations.
Furthermore,  environmental  laws  and  regulations  are  complex,  change  frequently,  and  have  tended  to  become  more
stringent.  We  cannot  predict  the  impact  of  such  changes  and  cannot  be  certain  of  our  future  compliance.  We  do  not
currently carry biological or hazardous waste insurance coverage.

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

We are exposed to the risk of fraud or other misconduct by our employees, sales agents or consultants. Misconduct could
include  failures  to  comply  with  FDA  regulations,  provide  accurate  information  to  the  FDA,  comply  with  manufacturing
standards, comply with federal and state healthcare fraud and abuse laws and regulations, report financial information or
data accurately or disclose unauthorized activities to us. In particular, sales, marketing and business arrangements in the
healthcare  industry  are  subject  to  extensive  laws  and  regulations  intended  to  prevent  fraud,  kickbacks,  self-dealing,  and
other abusive practices. These laws and regulations may restrict or prohibit a wide range of pricing, discounting, marketing
and promotion, sales commission, customer incentive programs, and other business arrangements. Misconduct could also
involve the improper use of information obtained in the course of clinical trials, which could result in regulatory sanctions
and serious harm to our reputation. It is not always possible to identify and deter such misconduct, and the precautions we
take  to  detect  and  prevent  this  activity  may  not  be  effective  in  controlling  unknown  or  unmanaged  risks  or  losses  or  in
protecting us from governmental investigations or other actions or lawsuits stemming from a failure to be in compliance
with such laws or regulations. If any such actions are instituted against us, and we are not successful in defending ourselves
or asserting our rights, those actions could have a significant impact on our business, including the imposition of significant
fines or other sanctions.

Risks Related to Commercialization of Our Product

After regulatory approvals in the United States and other territories, the commercial success of our product will
depend on market awareness and acceptance of our product.

After obtaining marketing approval for PEDMARK®, it may not gain market acceptance among physicians, key opinion
leaders, healthcare payors, patients and the medical community. Market acceptance of PEDMARK® depends on a number
of factors, including:

● the timing of market introduction;

● its efficacy and safety, as demonstrated in clinical trials;

● the clinical indications for which it is approved, and the label approved by regulatory authorities for use with the

product, including any precautions, warnings or contraindications that may be required on the label;

● acceptance by physicians, key opinion leaders and patients of PEDMARK® as a safe and effective treatment;

● the cost, safety and efficacy of treatment in relation to alternative treatments;

● the availability of coverage and adequate reimbursement and pricing by third-party payors and government

authorities;

● the number and clinical profile of competing products;

● the growth of drug markets in our various indications;

● relative convenience and ease of administration;

● marketing and distribution support;

● the prevalence and severity of adverse side effects; and

● the effectiveness of our sales and marketing efforts.

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Market acceptance is critical to our ability to generate revenue. PEDMARK®, may be accepted in only limited capacities or
not  at  all.  If  PEDMARK®  is  not  accepted  by  the  market  to  the  extent  that  we  expect,  we  may  not  be  able  to  generate
revenue and our business would suffer.

If the market opportunities for our product are smaller than we believe they are, then our revenues may be
adversely affected, and our business may suffer.

The market opportunities that our product is being developed to address are rare. Our projections of both the number of
people who are administered cisplatin, as well as the subset of people who have the potential to benefit from treatment with
our product, and our assumptions relating to pricing are based on estimates. Given the small number of patients that we are
targeting, our eligible patient population and pricing estimates may differ significantly from the actual market addressable
by our product candidate.

Coverage and reimbursement may be limited or unavailable in certain market segments for our product, which
could make it difficult for us to sell our product profitably.

There  is  significant  uncertainty  related  to  third-party  coverage  and  reimbursement  of  newly  approved  pharmaceuticals.
Market  acceptance  and  sales  of  our  product  will  depend  significantly  on  the  availability  of  coverage  and  adequate
reimbursement  from  third-party  payors  and  may  be  affected  by  existing  and  future  healthcare  reform  measures.  Patients
who are prescribed treatments for their conditions and providers performing the prescribed services generally rely on third-
party payors to reimburse all or part of the associated healthcare costs. Government authorities and third-party payors, such
as private health insurers, health maintenance organizations, and government payors like Medicare and Medicaid, decide
which drugs they will pay for and establish reimbursement levels. Increasingly, third-party payors are requiring that drug
companies provide them with predetermined discounts from list prices and are challenging the prices charged for drugs and
products. Coverage and reimbursement may not be available for PEDMARK® and, even if coverage is provided, the level
of reimbursement may not be satisfactory. Inadequate reimbursement levels may adversely affect the demand for, or the
price of, PEDMARK®.

Reimbursement by a third-party payor may depend upon a number of factors, including the third-party payor’s
determination that use of a product is, among other things:

● a covered benefit under its health plan;

● safe, effective and medically necessary;

● appropriate for the specific patient;

● cost-effective; and

● neither experimental nor investigational.

Obtaining coverage and adequate reimbursement approval for a product from a government or other third-party payor is a
time  consuming  and  costly  process  that  could  require  us  to  conduct  expensive  pharmacoeconomic  studies  and  provide
supporting scientific, clinical and cost-effectiveness data for the use of our product to the payor. We may not be able to
provide data sufficient to gain acceptance with respect to coverage and adequate reimbursement. In addition to examining
the  medical  necessity  and  cost-effectiveness  of  new  products,  coverage  may  be  limited  to  specific  drug  products  on  an
approved  list,  or  formulary,  which  might  not  include  all  of  the  FDA-approved  drug  products  for  a  particular  indication.
There  may  also  be  formulary  placements  that  result  in  lower  reimbursement  levels  and  higher  cost-sharing  borne  by
patients, any of which could have an adverse effect on our revenues and profits. Moreover, a third-party payor’s decision to
provide coverage for a drug product does not imply that an adequate reimbursement rate will be approved. Adequate third-
party reimbursement may not be available to enable us to maintain price levels sufficient to realize an appropriate return on
our  investment  in  product  development.  Additionally,  coverage  and  reimbursement  for  drug  products  can  differ
significantly from payor to payor. One third-party payor’s decision to cover a particular drug product does not ensure that
other  payors  will  also  provide  coverage  for  the  drug  product,  or  even  if  coverage  is  available,  establish  an  adequate
reimbursement rate.

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We cannot be sure that coverage or adequate reimbursement will be available for our product. Also, we cannot be sure that
reimbursement amounts will not reduce the demand for, or the price of, our product. If reimbursement is not available or is
available only to limited levels, we may not be able to commercialize our product. In the United States, third-party payors
are increasingly attempting to contain healthcare costs by limiting both coverage and the level of reimbursement of new
drugs. Third-party payors are increasingly challenging the prices charged for medical products and services, examining the
medical necessity and reviewing the cost-effectiveness of drug products and medical services and questioning safety and
efficacy. As a result, significant uncertainty exists as to whether and how much third-party payors will reimburse patients
for their use of newly approved drugs, which in turn will put pressure on the pricing of drugs. Additionally, emphasis on
managed care in the United States has increased and we expect will continue to increase the pressure on drug pricing. If
third-party  payors  do  not  consider  our  product  to  be  cost-effective  compared  to  other  available  therapies,  they  may  not
cover our product or, if they do, the level of payment may not be sufficient to allow us to sell our product at a profit.

Coverage policies, third-party reimbursement rates and drug pricing regulation may change at any time, and there is the
potential for significant movement in these areas in the foreseeable future. Even if favorable coverage and reimbursement
status  is  attained  for  our  product,  less  favorable  coverage  policies  and  reimbursement  rates  may  be  implemented  in  the
future.

We face substantial competition, which may result in others discovering, developing or commercializing products  
more successfully, than we do.

The  life  sciences  industry  is  highly  competitive,  and  we  face  significant  competition  from  many  pharmaceutical,
biopharmaceutical and biotechnology companies that are generally developing and marketing therapeutic products. Such
competition  may  include  large  pharmaceutical  and  biotechnology  companies,  specialty  pharmaceutical  and  generic
companies and medical technology companies. Our future success depends on our ability to demonstrate and maintain a
competitive advantage with respect to the design, development and commercialization of our product for the treatment of
orphan and ultra-orphan diseases for which there is a small patient population in both the United States and in all other
potential markets. A drug designated an orphan drug may receive up to seven years of exclusive marketing in the United
States for that indication.

Many of our potential competitors have significantly greater financial, manufacturing, marketing, development, technical
and  human  resources  than  we  do.  Large  pharmaceutical  and  biotechnology  companies,  in  particular,  have  extensive
experience  in  clinical  testing,  obtaining  regulatory  approvals,  recruiting  patients  and  in  manufacturing  clinical  products.
These  companies  also  have  significantly  greater  research  and  marketing  capabilities  than  we  do  and  may  also  have
products that have been approved or are in late stages of development, and have collaborative arrangements in our target
markets  with  leading  companies  and  research  institutions.  Established  companies  may  also  invest  heavily  to  accelerate
discovery  and  development  of  compounds  that  could  make  our  product  obsolete.  As  a  result  of  all  of  these  factors,
maintaining  orphan  drug  designation  for  our  product  candidate  is  essential  to  our  viability  since  our  competitors  may,
among other things:

● have greater name and brand recognition, financial, manufacturing, marketing, development, technical and human

resources;

● develop and commercialize products that are safer, more effective, less expensive, or more convenient or easier to

administer;

● obtain quicker marketing approval;

● establish superior proprietary positions;

● have access to more manufacturing capacity as well as to more cost-effective manufacturing capacity;

● implement more effective approaches to sales and marketing; or

● form more advantageous strategic alliances.

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Should any of these events occur, our business, financial condition, results of operations, and prospects could be materially
adversely affected. If we are not able to compete effectively against potential competitors, our business will not grow and
our financial condition and operations will suffer.

We believe that our ability to successfully compete will depend on our ability to maintain orphan drug designation as well
as:

● achieving and maintaining compliance with regulatory requirements applicable to our business;

● the timing and scope of regulatory approvals, including labeling;

● adequate levels of reimbursement under private and governmental health insurance plans, including Medicare and

Medicaid;

● our ability to protect intellectual property rights related to our product;

● our ability to commercialize and market our product;

● our ability to manufacture and sell commercial quantities of our product;

● acceptance of our product by physicians, other healthcare providers and patients; and

● the cost of treatment in relation to alternative therapies.

Price controls may be imposed in foreign markets, which may adversely affect our future profitability.

In  some  countries,  particularly  member  states  of  the  European  Union,  the  pricing  of  prescription  drugs  is  subject  to
governmental  control.  In  these  countries,  pricing  negotiations  with  governmental  authorities  can  take  considerable  time
after receipt of marketing approval for a product. In addition, there can be considerable pressure by governments and other
stakeholders on prices and reimbursement levels, including as part of cost containment measures. Political, economic and
regulatory  developments  may  further  complicate  pricing  negotiations,  and  pricing  negotiations  may  continue  after
reimbursement  has  been  obtained.  Reference  pricing  used  by  various  European  Union  member  states  and  parallel
distribution, or arbitrage between low-priced and high-priced member states, can further reduce prices. In some countries,
we may be required to conduct a clinical trial or other studies that compare the cost-effectiveness of our product to other
available  therapies  in  order  to  obtain  or  maintain  reimbursement  or  pricing  approval.  Publication  of  discounts  by  third-
party  payors  or  authorities  may  lead  to  further  pressure  on  the  prices  or  reimbursement  levels  within  the  country  of
publication and other countries. If reimbursement of our product is unavailable or limited in scope or amount, or if pricing
is set at unsatisfactory levels, our business could be adversely affected.

Rapid technological change could make our product obsolete.

Pharmaceutical technologies have undergone rapid and significant change, and we expect that they will continue to do so.
As a result, there is significant risk that our product may be rendered obsolete or uneconomical by new discoveries before
we  recover  any  expenses  incurred  in  connection  with  their  development.  If  our  product  is  rendered  obsolete  by
advancements in pharmaceutical technologies, our prospects will suffer.

We face a risk of product liability claims and may not be able to obtain adequate insurance.

Our business exposes us to potential liability risks that may arise from the clinical testing, manufacture, and/or sale of our
pharmaceutical  product.  Patients  have  received  substantial  damage  awards  in  some  jurisdictions  against  pharmaceutical
companies  based  on  claims  for  injuries  allegedly  caused  by  the  use  of  pharmaceutical  products  used  in  clinical  trials  or
after  FDA  approval.  Liability  claims  may  be  expensive  to  defend  and  may  result  in  large  judgments  against  us.  We
currently carry liability insurance that we believe to be adequate. However, our insurance may not reimburse us for certain
claims or the coverage may not be sufficient to cover claims made against us. We cannot predict all of the possible harms
or side effects that may result from the use of our drug and, therefore, the amount of insurance coverage we currently hold
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may not be adequate to cover all liabilities we might incur. If we are sued for any injury allegedly caused by our product,
our  liability  could  exceed  our  ability  to  pay  the  liability.  Whether  or  not  we  are  ultimately  successful  in  any  adverse
litigation, such litigation could consume substantial amounts of our financial and managerial resources, all of which could
have a material adverse effect on our business, financial condition, results of operations, prospects and stock price.

Risks Related to Government Regulation

PEDMARK® is subject to ongoing regulatory review. If we fail to comply with continuing United States and applicable
foreign regulations, we could lose those approvals, and our business would be severely harmed.

We are and will continue to be subject to continuing regulatory review for our product, including the review of our required
nonclinical  and  clinical  post-marketing  studies,  and  other  clinical  results  which  are  reported  after  our  drug  becomes
commercially available. As greater numbers of patients use a drug following its approval, side effects and other problems
may be observed after approval that were not seen or anticipated during preapproval clinical studies and trials. In addition,
both we and the manufacturing facilities we use to make our product will also be subject to periodic review and inspection
by  the  FDA.  The  subsequent  discovery  of  previously  unknown  problems  with  us,  the  manufacturing  facilities  or  our
product may result in restrictions on us, the manufacturing facilities or our product, including withdrawal of our product
from  the  market.  If  we  fail  to  comply  with  applicable  continuing  regulatory  requirements,  we  may  be  subject  to  fines,
suspension,  or  withdrawal  of  regulatory  approval,  product  recalls  and  seizures,  operating  restrictions,  and  criminal
prosecutions.

Our  product  promotion  and  advertising  are  also  subject  to  regulatory  requirements  and  continuing  regulatory  review.  In
particular,  the  marketing  claims  we  will  be  permitted  to  make  in  labeling  or  advertising  regarding  our  product  will  be
limited by the terms and conditions of the FDA-approved labeling and available scientific data. We must submit copies of
our  advertisements  and  promotional  labeling  to  the  FDA  at  the  time  of  initial  publication  or  dissemination.  If  the  FDA
believes these materials or statements promote our product for unapproved indications, or with unsubstantiated claims, or if
we fail to provide appropriate safety related information, the FDA could allege that our promotional activities misbrand our
product. Specifically, the FDA could issue an untitled letter or warning letter, which may demand, among other things, that
we cease such promotional activities and issue corrective advertisements and labeling to all recipients of the misbranded
materials. The FDA also could take enforcement action including seizure of allegedly misbranded product, injunction, or
criminal  prosecution  against  us  and  our  officers  or  employees.  If  we  repeatedly  or  deliberately  fail  to  submit  such
advertisements and labeling to the agency, the FDA could withdraw our approvals. Moreover, the Department of Justice
can bring civil or criminal actions against companies and executives that promote drugs or biologics for unapproved uses,
based on the Federal Food, Drug, and Cosmetic Act, the False Claims Act, and other federal laws governing the marketing
and  reimbursement  for  such  products  under  federally  supported  healthcare  programs  such  as  Medicare  and  Medicaid.
Monetary penalties in such cases have often been substantial, and civil penalties can include costly mandatory compliance
programs and potential exclusion of a company’s products from federal healthcare programs.

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Enacted and future legislation or judicial action may increase the difficulty and cost for us to commercialize
PEDMARK®

In  the  United  States,  there  have  been  a  number  of  court  cases,  legislative  and  regulatory  changes,  and  other  potential
changes relating to the healthcare system that restrict or regulate post-approval activities, which may affect our ability to
profitably sell PEDMARK® or any other drug candidates for which we obtain marketing approval.

The  Medicare  Prescription  Drug  Improvement  and  Modernization  Act  of  2003,  or  MMA,  changed  the  way  Medicare
covers  and  pays  for  drug  products.  The  legislation  expanded  Medicare  coverage  for  outpatient  drug  purchases  by  those
covered by Medicare under a new Part D and introduced a reimbursement methodology based on average sales prices for
Medicare Part B physician-administered drugs. In addition, this legislation authorized Medicare Part D prescription drug
plans to use formularies whereby they can limit the number of drugs that will be covered in any therapeutic class. As a
result of this legislation and the expansion of federal coverage of drug products, there is additional pressure to contain and
reduce  costs.  While  the  MMA  applies  only  to  drug  benefits  for  Medicare  beneficiaries,  private  payors  often  follow
Medicare  coverage  policy  and  payment  limitations  in  setting  their  own  reimbursement  rates,  and  any  reduction  in
reimbursement that results from the MMA may result in a similar reduction in payments from private payors. These cost
reduction initiatives and other provisions of the MMA could decrease the coverage and reimbursement that we receive for
our  product  and  could  seriously  harm  our  business.  Manufacturers’  contributions  to  this  area,  including  donut  hole
coverage (as described below) or potential excise taxes, are increasing and are subject to additional changes in the future.

In  2010,  former  President  Obama  signed  into  law  the  Patient  Protection  and  Affordable  Care  Act,  as  amended  by  the
Health Care and Education Reconciliation Act of 2010 (together, the “Health Care Reform Law”), a sweeping law intended
to  broaden  access  to  health  insurance,  reduce  or  constrain  the  growth  of  healthcare  spending,  enhance  remedies  against
fraud and abuse, add new transparency requirements for healthcare and health insurance industries, impose new taxes and
fees on the health industry, and impose additional health policy reforms. The Health Care Reform Law, among other things,
revised the definition of Average Manufacturer Price used by the Medicaid Drug Rebate Program for reporting purposes,
imposed  a  significant  annual  fee  on  companies  that  manufacture  or  import  branded  prescription  drug  products  and
established  an  annual  non-deductible  fee  on  entities  that  sell  branded  prescription  drugs  or  biologics  to  specified
government programs in the United States. The Health Care Reform Law also expanded the 340B drug discount program
(excluding orphan drugs), including the creation of new penalties for non-compliance and included a discount (now 70%,
on brand name drugs for Medicare Part D participants in the coverage gap, or “donut hole.” The Health Care Reform Law
increased the Medicaid rebates for line extensions or reformulated drugs, which could substantially increase our Medicaid
rebate rate (in effect limiting reimbursement for these patients).

Beginning in January 2017, former President Trump signed two Executive Orders and other directives designed to delay
the  implementation  of  certain  provisions  of  the  Health  Care  Reform  Law  or  otherwise  circumvent  some  of  the
requirements  for  health  insurance  mandated  by  the  Health  Care  Reform  Law.  These  actions  include  directing  applicable
federal agencies to waive, defer, grant exemptions from, or delay the implementation of any provision of the Health Care
Reform Law that would impose a fiscal or regulatory burden on states, individuals, healthcare providers, health insurers, or
manufacturers of pharmaceuticals or medical devices. On October 13, 2017, an Executive Order was signed terminating
the  cost  sharing  subsidies  that  reimburse  insurers  under  the  Health  Care  Reform  Law.  Several  state  Attorneys  Generals
filed suit to stop the administration from terminating the subsidies, but their request for a restraining order was denied by a
federal  judge  in  California  on  October  25,  2017.  Further,  on  June  14,  2018  the  United  States  Court  of  Appeals  for  the
Federal Circuit ruled that the federal government was not required to pay more than $12.0 billion in Health Care Reform
Law  risk  corridor  payments  to  third-party  payors.  The  effects  of  this  gap  in  reimbursement  on  third-party  payors,  the
viability of the Health Care Reform Law marketplace, providers, and our business, are not yet known. On December 18,
2019, the United States Court of Appeals for the Fifth Circuit ruled that the Health Care Reform Law’s individual mandate
is unconstitutional but sent the matter back down to a district court to determine whether that provision can be removed
from  the  rest  of  the  Health  Care  Reform  Law.  On  March  2,  2020,  the  U.S.  Supreme  Court  agreed  to  review  the  Fifth
Circuit’s ruling, and oral argument was heard on November 10, 2020. On June 17, 2021, the U.S. Supreme Court dismissed
the challenge to the Health Care Reform Law in a 7-2 decision.

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Additionally,  in  response  to  controversies  regarding  pricing  of  drug  products,  there  has  been  a  recent  push  to  propose
legislation, both on state and federal levels, that would require greater disclosure as to the reasoning behind drug prices
and, in some cases, could give state or federal-level commissions the right to impose cost controls on certain drugs. These
and  other  new  provisions  are  likely  to  continue  the  pressure  on  pharmaceutical  pricing,  may  require  us  to  modify  our
business practices with healthcare practitioners, and may also increase our regulatory burdens and operating costs. In that
regard,  President  Biden  and  members  of  Congress  in  both  parties  have  expressed  concerns  about  high  drug  prices.
However, whether and to what extent any such positions will result in changes of the law, and how any such changes could
impact our business, cannot be determined at this time.

Legislative  and  regulatory  proposals  also  have  been  made  to  expand  post-approval  requirements,  restrict  sales  and
promotional activities for drug products, and with respect to orphan drug designation and exclusivity. In addition, increased
scrutiny by the United States Congress of the FDA’s approval process may subject us to more stringent product labeling
and  post-marketing  testing  and  other  requirements.  Delays  in  feedback  from  the  FDA  may  affect  our  ability  to  quickly
update or adjust our label in the interest of patient adherence and tolerability. We cannot predict whether other legislative
changes  will  be  adopted  or  how  such  changes  would  affect  the  pharmaceutical  industry  generally  and  specifically  the
commercialization of PEDMARK®.

If we fail to obtain or subsequently maintain orphan drug exclusivity or regulatory exclusivity for PEDMARK®,
our competitors may sell products to treat the same conditions at greatly reduced prices, and our revenues would be
significantly adversely affected.

In the United States, orphan drug designation entitles a party to financial incentives such as opportunities for grant funding
towards  clinical  trial  costs,  tax  advantages,  and  user-fee  waivers.  The  company  that  first  obtains  FDA  approval  for  a
designated orphan drug for a given rare disease receives marketing exclusivity for use of that drug for the stated disease or
condition for a period of seven years, with an additional six months of exclusivity if the product also qualifies for pediatric
exclusivity.  Orphan  drug  exclusive  marketing  rights  may  be  lost  if  the  FDA  later  determines  that  the  request  for
designation was materially defective, a subsequent product is deemed clinically superior, or if the manufacturer is unable to
deliver sufficient quantity of the drug.

Because the extent and scope of patent protection for some of our drug products may be particularly limited, orphan drug
designation – and ultimately, orphan drug exclusivity – is especially important for our product. For eligible drugs, we plan
to  rely  on  the  orphan  exclusivity  period  to  maintain  a  competitive  position.  However,  if  we  do  not  obtain  orphan  drug
exclusivity for our drug candidates or we cannot maintain orphan exclusivity for our drug candidates, our competitors may
then  sell  the  same  drug  to  treat  the  same  condition  and  our  revenues  will  be  reduced.  Also,  without  strong  patent
protection, competitors may sell a generic version upon the expiration of orphan exclusivity if our patent position is not
upheld.

Even  after  an  orphan  drug  is  approved,  the  FDA  can  subsequently  approve  a  drug  for  the  same  condition  if  the  FDA
concludes  that  the  later  drug  is  safer,  more  effective  or  makes  a  major  contribution  to  patient  care.  The  FDA  can
discontinue  orphan  drug  exclusivity  after  it  has  been  granted  if  the  orphan  drug  cannot  be  manufactured  in  sufficient
quantities to meet demand.

Finally, there can be no assurance that the exclusivity provisions currently in the law may not be changed in the future and
the impact of any such changes (if made) on us. The orphan drug exclusivity contained in the Orphan Drug Act has been
the subject of recent scrutiny from the press, from some members of Congress and from some in the medical community.
There can be no assurance that the exclusivity granted in the Orphan Drug Act to orphan drugs approved by the FDA will
not be modified in the future, and as to how any such change might affect our product, if approved.

Changes to the Orphan Drug Act or successful legal challenges to the FDA’s interpretation of the Orphan Drug Act
may affect our ability to obtain or subsequently maintain orphan drug exclusivity or affect the scope of orphan drug
exclusivity for our product.

There can be no assurance whether the exclusivity provisions in the Orphan Drug Act may be changed in the future and the
impact of such changes, if made on us.

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The orphan drug exclusivity contained in the Orphan Drug Act has been the subject of recent scrutiny from the press, from
some  members  of  Congress  and  from  some  in  the  medical  community.  Furthermore,  the  FDA’s  interpretations  of  the
Orphan Drug Act have been successfully challenged in court and future court decisions could continue that trend. There
can be no assurance that the exclusivity granted in the Orphan Drug Act to orphan drugs approved by the FDA will not be
modified in the future, and as to how any such change might affect our product, if approved.

Our  operations  and  relationships  with  healthcare  providers,  healthcare  organizations,  customers  and  third-party
payors  are  subject  to  applicable  anti-bribery,  anti-kickback,  fraud  and  abuse,  transparency  and  other  healthcare
laws and regulations, which could expose us to, among other things, enforcement actions, criminal sanctions, civil
penalties,  contractual  damages,  reputational  harm,  administrative  burdens  and  diminished  profits  and  future
earnings.

Our current and future arrangements with healthcare providers, healthcare organizations, third-party payors, customers, and
patients expose us to broadly applicable anti-bribery, fraud and abuse and other healthcare laws and regulations that may
constrain the business or financial arrangements and relationships through which we research, market, sell and distribute
our drug. In addition, we may be subject to patient data privacy and security regulation by the U.S. federal government and
the states and the foreign governments in which we conduct our business. Restrictions under applicable federal and state
anti-bribery and healthcare laws and regulations include the following:

•
the  Federal  health  care  program  Anti-Kickback  Statute,  which  prohibits  individuals  and  entities  from,  among
other  things,  knowingly  and  willfully  soliciting,  offering,  receiving  or  providing  remuneration,  directly  or  indirectly,  in
cash  or  in  kind,  to  induce  or  reward,  or  in  return  for,  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 a federal and state healthcare program
such as Medicare and Medicaid. A person or entity does not need to have actual knowledge of the statute or specific intent
to violate it in order to have committed a violation;

the federal criminal and civil false claims and civil monetary penalties laws, including the federal False Claims
•
Act, which can be imposed through civil whistleblower or qui tam actions against individuals or entities, prohibits, among
other things, knowingly presenting, or causing to be presented, to the federal government, claims for payment that are false
or fraudulent, knowingly making, using or causing to be made or used, a false record or statement material to a false or
fraudulent claim, or from knowingly making a false statement to avoid, decrease or conceal an obligation to pay money to
the  federal  government.  In  addition,  certain  marketing  practices,  including  off-label  promotion,  may  also  violate  false
claims laws. Moreover, the government may assert that a claim including items and services resulting from a violation of
the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes of the federal False Claims Act;

•
HIPAA,  which  imposes  criminal  and  civil  liability,  prohibits,  among  other  things,  knowingly  and  willfully
executing,  or  attempting  to  execute  a  scheme  to  defraud  any  healthcare  benefit  program,  or  knowingly  and  willfully
falsifying,  concealing  or  covering  up  a  material  fact  or  making  any  materially  false  statement  in  connection  with  the
delivery of or payment for healthcare benefits, items or services; similar to the federal Anti-Kickback Statute, a person or
entity does not need to have actual knowledge of the statute or specific intent to violate it in order to have committed a
violation;

•
HIPAA,  as  amended  by  HITECH,  which  impose  obligations  on  certain  healthcare  providers,  health  plans,  and
healthcare  clearinghouses,  known  as  covered  entities,  as  well  as  their  business  associates  that  perform  certain  services
involving  the  storage,  use  or  disclosure  of  individually  identifiable  health  information,  including  mandatory  contractual
terms, with respect to safeguarding the privacy, security, and transmission of individually identifiable health information,
and  require  notification  to  affected  individuals  and  regulatory  authorities  of  certain  breaches  of  security  of  individually
identifiable health information;

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•
the federal legislation commonly referred to as the Physician Payments Sunshine Act, enacted as part of the ACA,
and its implementing regulations, which requires certain manufacturers of covered drugs, devices, biologics and medical
supplies  that  are  reimbursable  under  Medicare,  Medicaid,  or  the  Children’s  Health  Insurance  Program,  with  certain
exceptions, to report annually to CMS information related to certain payments and other transfers of value to physicians
(defined  to  include  doctors,  dentists,  optometrists,  podiatrists  and  chiropractors),  physician  assistants,  certain  types  of
advanced care practice nurses and teaching hospitals, as well as ownership and investment interests held by the physicians
described  above  and  their  immediate  family  members,  with  the  information  made  publicly  available  on  a  searchable
website;

•
the U.S. Foreign Corrupt Practices Act of 1977, as amended, which prohibits, among other things, U.S. companies
and  their  employees  and  agents  from  authorizing,  promising,  offering,  or  providing,  directly  or  indirectly,  corrupt  or
improper  payments  or  anything  else  of  value  to  foreign  government  officials,  employees  of  public  international
organizations  and  foreign  government  owned  or  affiliated  entities,  candidates  for  foreign  political  office,  and  foreign
political parties or officials thereof;

•
analogous state and foreign laws and regulations, such as state anti-kickback and false claims laws, that 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

•
certain state laws that require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary
compliance  guidelines  and  the  relevant  compliance  guidance  promulgated  by  the  federal  government  in  addition  to
requiring drug and therapeutic biologics manufacturers to report information related to payments to physicians and other
healthcare providers or marketing expenditures and pricing information, state and local laws that require the registration of
pharmaceutical  sales  representatives,  and  state  laws  governing  the  privacy  and  security  of  health  information  in  certain
circumstances,  many  of  which  differ  from  each  other  in  significant  ways  and  often  are  not  preempted  by  HIPAA,  thus
complicating compliance efforts.

If we or our collaborators, manufacturers or service providers fail to comply with applicable federal, state or foreign laws
or regulations, we could be subject to enforcement actions, which could affect our ability to develop, market and sell our
product successfully and could harm our reputation and lead to reduced acceptance of our product by the market. These
enforcement  actions  include,  not  only  civil  and  criminal  penalties,  but  also  exclusion  from  participation  in  government-
funded healthcare programs, and exclusion from eligibility for the award of government contracts for our product.

Efforts  to  ensure  that  our  current  and  future  business  arrangements  with  third  parties  comply  with  applicable  healthcare
laws  and  regulations  could  involve  substantial  costs.  It  is  possible  that  governmental  authorities  will  conclude  that  our
business  practices  do  not  comply  with  current  or  future  statutes,  regulations,  agency  guidance  or  case  law  involving
applicable fraud and abuse or other healthcare laws and regulations. If our operations are found to be in violation of any
such  requirements,  we  may  be  subject  to  significant  penalties,  including  civil,  criminal  and  administrative  penalties,
damages, fines, disgorgement, imprisonment, the curtailment or restructuring of our operations, loss of eligibility to obtain
approvals  from  the  FDA,  exclusion  from  participation  in  government  contracting,  healthcare  reimbursement  or  other
government  programs,  including  Medicare  and  Medicaid,  integrity  oversight  and  reporting  obligations,  or  reputational
harm, any of which could adversely affect our financial results. Although effective compliance programs can mitigate the
risk  of  investigation  and  prosecution  for  violations  of  these  laws,  these  risks  cannot  be  entirely  eliminated.  Any  action
against  us  for  an  alleged  or  suspected  violation  could  cause  us  to  incur  significant  legal  expenses  and  could  divert  our
management’s attention from the operation of our business, even if our defense is successful. In addition, achieving and
sustaining compliance with applicable laws and regulations may be costly to us in terms of money, time and resources.

Risks Related to Third Parties

We rely on third-party suppliers and other third parties for production of our product and our dependence on these
third parties may impair the advancement of our research and development programs and the development of our
product.

We do not currently own or operate manufacturing facilities for clinical or commercial production of our product. We lack
the  resources  and  the  capability  to  manufacture  our  product  on  a  clinical  or  commercial  scale.  Instead,  we  rely  on,  and
expect to continue to rely on, third parties for the supply of raw materials and manufacture of drug supplies necessary to

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conduct our preclinical studies and clinical trials. Our reliance on third parties may expose us to more risk than if we were
to  manufacture  our  current  product  or  other  products  ourselves.  Delays  in  production  by  third  parties  could  delay  our
clinical trials or have an adverse impact on any commercial activities. In addition, the fact that we are dependent on third
parties for the manufacture of and formulation of our product means that we are subject to the risk that the products may
have  manufacturing  defects  that  we  have  limited  ability  to  prevent  or  control.  Although  we  oversee  these  activities  to
ensure compliance with our quality standards, budgets and timelines, we have had and will continue to have less control
over the manufacturing of our product than potentially would be the case if we were to manufacture our product. Further,
the  third  parties  we  deal  with  could  have  staffing  difficulties,  might  undergo  changes  in  priorities  or  may  become
financially distressed, which would adversely affect the manufacturing and production of our product. In addition, a third
party could be acquired by, or enter into an exclusive arrangement with, one of our competitors, which would adversely
affect our ability to access the formulations we require.

Problems with the quality of the work of third parties may lead us to seek to terminate our working relationships and use
alternative service providers. In addition, it may be very challenging, and in some cases impossible, to find replacement
service providers that can develop and manufacture our drug in an acceptable manner and at an acceptable cost and on a
timely basis. The sale of products containing any defects or any delays in the supply of necessary services could adversely
affect our business, financial condition, results of operations, and prospects.

Growth in the costs and expenses of components or raw materials may also adversely affect our business, financial
condition, results of operations, and prospects. Supply sources could be interrupted from time to time and, if interrupted,
supplies may not be resumed (whether in part or in whole) within a reasonable timeframe and at an acceptable cost or at
all.

We plan to rely on third parties to conduct clinical trials for our product. If these third parties do not successfully
carry out their contractual duties or meet expected deadlines, we may be unable to obtain marketing approval for
or commercialize our product outside of the United States.

Clinical trials must meet applicable foreign regulatory requirements. We do not have the ability to independently conduct
clinical  trials  for  our  product  abroad.  We  expect  to  rely  on  third  parties,  such  as  CROs,  medical  institutions,  clinical
investigators and contract laboratories, to conduct all of our clinical trials of our product; however, we remain responsible
for ensuring that each of our clinical trials is conducted in accordance with our investigational plan and protocol. Moreover,
the other foreign regulatory authorities require us to comply with IND and human subject protection regulations and cGCP
standards,  for  conducting,  monitoring,  recording,  and  reporting  the  results  of  clinical  trials  to  ensure  that  the  data  and
results are scientifically credible and accurate and that the trial subjects are adequately informed of the potential risks of
participating in clinical trials. Our reliance on third parties does not relieve us of these responsibilities and requirements.
Regulatory authorities enforce these cGCP through periodic inspections of trial sponsors, principal investigators and trial
sites.  If  we  or  any  of  our  third-party  contractors  fail  to  comply  with  applicable  cGCP,  the  clinical  data  generated  in  our
clinical trials may be deemed unreliable and the foreign regulatory authorities may require us to perform additional clinical
trials  before  approving  our  marketing  applications.  There  is  no  assurance  that  upon  inspection  by  a  given  regulatory
authority, such regulatory authority will determine that any of our clinical trials comply with cGCP. Our failure to comply
with these regulations may require us to repeat clinical trials, which would delay the marketing approval process abroad.

There are significant requirements imposed on us and on clinical investigators who conduct clinical trials that we sponsor.
Although we are responsible for selecting qualified CROs or clinical investigators, providing them with the information
they  need  to  conduct  the  clinical  trials  properly,  ensuring  proper  monitoring  of  the  clinical  trials,  and  ensuring  that  the
clinical  trials  are  conducted  in  accordance  with  the  general  investigational  plan  and  protocols  contained  in  the  IND,  we
cannot ensure that the CROs or clinical investigators will maintain compliance with all regulatory requirements at all times.
The pharmaceutical industry has experienced cases where clinical investigators have been found to incorrectly record data,
omit data, or even falsify data. We cannot ensure that the CROs or clinical investigators in our trials will not make mistakes
or  otherwise  compromise  the  integrity  or  validity  of  data,  any  of  which  would  have  a  significant  negative  effect  on  our
ability to obtain marketing approval, our business, and our financial condition.

We or the third parties we rely on may encounter problems in clinical trials that may cause us or the  foreign regulatory
agencies to delay, suspend or terminate our clinical trials at any phase. These problems could include the possibility that we
may not be able to manufacture sufficient quantities of materials for use in our clinical trials, conduct clinical trials at our
preferred sites, enroll a sufficient number of patients for our clinical trials at one or more sites, or begin or successfully

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complete clinical trials in a timely fashion, if at all. Furthermore, we or foreign regulatory agencies may suspend clinical
trials  of  our  product  at  any  time  if  we  or  they  believe  the  subjects  participating  in  the  trials  are  being  exposed  to
unacceptable health risks, whether as a result of adverse events occurring in our trials or otherwise, or if we or they find
deficiencies in the clinical trial process or conduct of the investigation.

The foreign regulatory agencies could also require additional clinical trials before or after granting of marketing approval
for our product, which would result in increased costs and significant delays in the development and commercialization of
our  product  and  could  result  in  the  withdrawal  of  our  product  from  the  market  after  obtaining  marketing  approval.  Our
failure  to  adequately  demonstrate  the  safety  and  efficacy  of  our  product  in  clinical  development  could  delay  or  prevent
obtaining marketing approval of the product and, after obtaining marketing approval, data from post-approval studies could
result in our product being withdrawn from the market, either of which would likely have a material adverse effect on our
business.

Risks Related to Our Intellectual Property

We are dependent on our relationships and license agreements, and we rely upon the patent rights granted to us
pursuant to the license agreements.

Our commercial success will depend in large part on our ability to use patents and regulatory exclusivity to exclude others
from  competing  with  our  product.  The  patent  position  of  emerging  pharmaceutical  companies  like  us  can  be  highly
uncertain  and  involve  complex  legal  and  technical  issues.  Until  our  licensed  patents  are  interpreted  by  a  court,  either
because we have sought to enforce them against a competitor or because a competitor has preemptively challenged them,
we will not know the breadth of protection that they will afford us. Our patents may not contain claims sufficiently broad to
prevent others from practicing our technologies or marketing competing products. Third parties may intentionally attempt
to  design  around  our  patents  or  design  around  our  patents  so  as  to  compete  with  us  without  infringing  our  patents.
Moreover,  the  issuance  of  a  patent  is  not  conclusive  as  to  its  validity  or  enforceability,  and  so  our  patents  may  be
invalidated or rendered unenforceable if challenged by others.

As a result of the foregoing factors, we cannot be certain how much protection from competition patent rights will provide
us.

Our success will depend significantly on our ability to operate without infringing the patents and other proprietary
rights of third parties.

While we are not currently aware of any third-party patents which we may infringe, there can be no assurance that we do
not or will not infringe on patents held by third parties or that third parties will not claim that we have infringed on their
patents. In the event that our technologies infringe or violate the patent or other proprietary rights of third parties, we may
be  prevented  from  pursuing  product  development,  manufacturing  or  commercialization  of  our  product  that  utilize  such
technologies.  There  may  be  patents  held  by  others  of  which  we  are  unaware  that  contain  claims  that  our  product  or
operations infringe. In addition, given the complexities and uncertainties of patent laws, there may be patents of which we
are aware that we may ultimately be held to infringe, particularly if the claims of the patent are determined to be broader
than we believe them to be. Adding to this uncertainty, in the United States, patent applications filed in recent years are
confidential for 18 months, while older applications are not publicly available until the patent issues. As a result, avoiding
patent infringement may be difficult.

If a third-party claims that we infringe its patents, any of the following may occur:

● we  may  be  required  to  pay  substantial  financial  damages  if  a  court  decides  that  our  technologies  infringe  a
competitor’s patent, which can be tripled if the infringement is deemed willful, or be required to discontinue or
significantly delay development, marketing, selling and licensing of our product and intellectual property rights;

● a court may prohibit us from selling or licensing our product without a license from the patent holder, which may
not be available on commercially acceptable terms or at all, or which may require us to pay substantial royalties
or grant cross-licenses to our patents; and

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● we may have to redesign our product so that it does not infringe others’ patent rights, which may not be possible

or could require substantial funds or time and require additional studies.

In addition, employees, consultants, contractors and others may use the proprietary information of others in their work for
us or disclose our proprietary information to others. If our employees, consultants, contractors or others disclose our data to
others  or  use  data  belonging  to  others  in  connection  with  our  business,  it  could  lead  to  disputes  over  the  ownership  of
inventions derived from that information or expose us to potential damages or other penalties.

The occurrence of any of these events could have a material adverse effect on our business, financial condition, results of
operations or prospects.

We may incur substantial costs as a result of litigation or other proceedings relating to patent and other intellectual
property rights.

There  is  substantial  history  of  litigation  and  other  proceedings  regarding  patent  and  intellectual  property  rights  in  the
pharmaceutical industry. We may be forced to defend claims of infringement brought by our competitors and others, and
we  may  institute  litigation  against  others  who  we  believe  are  infringing  our  intellectual  property  rights.  The  outcome  of
intellectual  property  litigation  is  subject  to  substantial  uncertainties  and  may,  for  example,  turn  on  the  interpretation  of
claim language by the court, which may not be to our advantage, or on the testimony of experts as to technical facts upon
which experts may reasonably disagree.

As discussed above under the heading Legal Proceedings “Business – Overview – Product,” on October 29, 2021, Hope
Medical  Enterprises,  Inc.  (“Hope”)  filed  two  petitions  for  inter  partes  review  (“IPR”)  with  the  Patent  Trial  and  Appeal
Board  (“PTAB”)  of  the  USPTO.  In  its  petitions,  Hope  seeks  to  invalidate  our  U.S.  Patent  No.  10,596,190  (“US
‘190”), which is exclusively in-licensed from Oregon Health & Science University (“OHSU”) and relates to a method of
using PEDMARK®, and our U.S. Patent No. 10,792,363 (“US ’363”), which relates to an anhydrous form of STS, which is
the active pharmaceutical ingredient in our PEDMARK® product. US ‘190 was issued on March 24, 2020.  US ‘363 was
issued on October 6, 2020.  We filed preliminary responses to the petitions in February 2022, and thereafter, the PTAB has
three months to decide whether to institute IPR proceedings. If the PTAB institutes one or both reviews, the final written
decision(s)  will  be  due  about  one  year  after  the  PTAB’s  decision  to  institute  IPR  proceedings,  and  following  additional
submissions by the parties. Any appeals of a PTAB decision would delay any final outcome. We plan to vigorously defend
our intellectual property rights related to PEDMARK®. However, we are unable to predict the outcome of these petitions,
and an invalidation of one or both of these patents may have a material adverse effect on our ability to protect our rights in
PEDMARK® beyond the market exclusivity granted from Orphan Drug Designation and PUMA.

On  January  11,  2022,  our  licensor  OHSU  filed  a  Request  for  Supplemental  Examination  of  US  ‘190  requesting  the
consideration by the USPTO of certain prior art references, including references cited by Hope in its Petition for IPR that
are relevant to the granted claim of the patent.  On January 28, 2022, the USPTO found that the cited references constitute
a substantial new question of patentability and ordered an ex parte reexamination of the single US ‘190 claim of pursuant
to 35 U.S.C. § 257.  We are unable to predict the outcome of the ex parte reexamination. If the USPTO does not uphold the
‘190 claim as granted or in amended form, our ability to protect our  PEDMARK®  product beyond the market exclusivity
granted from Orphan Drug Designation and PUMA may be adversely affected.

Under  our  license  agreements,  we  have  the  right  to  bring  legal  action  against  any  alleged  infringers  of  the  patents  we
license. However, we are responsible for all costs relating to such potential litigation. We have the right to any proceeds
received as a result of such litigation, but, even if we are successful in such litigation, there is no assurance we would be
awarded any monetary damages.

Our involvement in intellectual property litigation could result in significant expense to us. Some of our competitors have
considerable resources available to them and may have a strong economic incentive to undertake substantial efforts to stop
or delay us from commercializing our product. Moreover, regardless of the outcome, intellectual property litigation against
or by us could significantly disrupt our development and commercialization efforts, divert our management’s attention and
quickly consume our financial resources.

In  addition,  if  third  parties  file  patent  applications  or  issue  patents  claiming  technology  that  is  also  claimed  by  us  in
pending  applications,  we  may  be  required  to  participate  in  interference  proceedings  with  the  USPTO  or  in  other
proceedings outside

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the United States, including oppositions, to determine priority of invention or patentability. Even if we are successful in
these proceedings, we may incur substantial costs, and the time and attention of our management and scientific personnel
will be diverted from product development or other more productive matters.

Our proprietary rights may not adequately protect our technologies and product.

Our commercial success will depend in part on our ability to obtain patents and protect our existing patent position as well
as our ability to maintain adequate protection of other intellectual property for our technologies, product, and any future
products in the United States and other countries. If we do not adequately protect our intellectual property, competitors may
be  able  to  use  our  technologies  and  erode  or  negate  any  competitive  advantage  we  may  have,  which  could  harm  our
business and ability to achieve profitability. The laws of some foreign countries do not protect our proprietary rights to the
same extent or in the same manner as United States laws, and we may encounter significant problems in protecting and
defending our proprietary rights in these countries. We will be able to protect our proprietary rights from unauthorized use
by  third  parties  only  to  the  extent  that  our  proprietary  technologies  and  product  are  covered  by  valid  and  enforceable
patents or are effectively maintained as trade secrets.

We apply for patents covering both our technologies and product, as we deem appropriate. However, we may fail to apply
for patents on important technologies or product in a timely fashion, or at all. Our existing patents and any future patents
we obtain may not be sufficiently broad to prevent others from practicing our technologies or from developing competing
products and technologies. We cannot be certain that our patent applications will be approved or that any patents issued
will adequately protect our intellectual property.

While  we  are  responsible  for  and  have  control  over  the  filing  and  prosecuting  of  patent  applications  and  maintaining
patents which cover making, using or selling PEDMARK®, we may lose any such rights if we decide to allow any licensed
patent to lapse. If we fail to appropriately prosecute and maintain patent protection for PEDMARK®, our ability to develop
and commercialize PEDMARK® may be adversely affected and we may not be able to prevent competitors from making,
using and selling competing products.

Moreover,  the  patent  positions  of  pharmaceutical  companies  are  highly  uncertain  and  involve  complex  legal  and  factual
questions  for  which  important  legal  principles  are  evolving  and  remain  unresolved.  As  a  result,  the  validity  and
enforceability of patents cannot be predicted with certainty. In addition, we do not know whether:

● we or our licensors were the first to make the inventions covered by each of our issued patents and pending patent

applications;

● we or our licensors were the first to file patent applications for these inventions;

● any of the patents that cover our product will be eligible to be listed in the FDA’s compendium of “Approved
Drug Products with Therapeutic Equivalence Evaluation,” sometimes referred to as the FDA’s Orange Book;

● others will independently develop similar or alternative technologies or duplicate any of our technologies;

● any of our or our licensors’ pending patent applications will result in issued patents;

● any patents issued to us or our licensors and collaborators will provide us with any competitive advantages, or

will be challenge by third parties;

● we will develop additional proprietary technologies that are patentable;

● the United States government will exercise any of its statutory rights to our intellectual property that was

developed with government funding; or

● our business may infringe the patents or other proprietary rights of others.

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The  actual  protection  afforded  by  a  patent  varies  based  on  products  or  processes,  from  country  to  country  and  depends
upon many factors, including the type of patent, the scope of its coverage, the availability of regulatory related extensions,
the  availability  of  legal  remedies  in  a  particular  country,  the  validity  and  enforceability  of  the  patents  and  our  financial
ability to enforce our patents and other intellectual property. Our ability to maintain and solidify our proprietary position
for  our  product  will  depend  on  our  success  in  obtaining  effective  claims  and  enforcing  those  claims  once  granted.  Our
issued patents and those that may issue in the future, or those licensed to us, may be challenged, narrowed, invalidated or
circumvented,  and  the  rights  granted  under  any  issued  patents  may  not  provide  us  with  proprietary  protection  or
competitive advantages against competitors with similar products.

We may also rely on trade secrets to protect some of our technology, especially where we do not believe patent protection
is appropriate or obtainable. However, trade secrets are difficult to maintain. While we use reasonable efforts to protect our
trade  secrets,  we  or  any  of  our  collaborators’  employees,  consultants,  contractors  or  scientific  and  other  advisors  may
unintentionally or willfully disclose our proprietary information to competitors and we may not have adequate remedies in
respect  of  that  disclosure.  Enforcement  of  claims  that  a  third  party  has  illegally  obtained  and  is  using  trade  secrets  is
expensive, time consuming and uncertain. In addition, foreign courts are sometimes less willing than United States courts
to  protect  trade  secrets.  If  our  competitors  independently  develop  equivalent  knowledge,  methods  and  know-how,  we
would not be able to assert our trade secrets against them and our business could be harmed.

We may not be able to protect our intellectual property rights throughout the world.

Filing,  prosecuting  and  defending  patents  on  our  product  in  all  countries  throughout  the  world  would  be  prohibitively
expensive, and our intellectual property rights in some countries outside the United States can be less extensive than those
in the United States. In addition, the laws of some foreign countries do not protect intellectual property rights to the same
extent as federal and state laws in the United States. For example, many foreign countries have compulsory licensing laws
under which a patent owner must grant licenses to third parties. Consequently, we may not be able to prevent third parties
from practicing our inventions in all countries outside the United States, or from selling or importing products made using
our inventions in and into the United States or other jurisdictions. Competitors may use our technologies in jurisdictions
where we have not obtained patent protection to develop their own products and further, may export otherwise infringing
products  to  territories  where  we  have  patent  protection,  but  enforcement  rights  are  not  as  strong  as  those  in  the  United
States.  These  products  may  compete  with  our  product  in  jurisdictions  where  we  do  not  have  any  issued  patents  and  our
patent claims or other intellectual rights may not be effective or sufficient to prevent them from so competing.

Many companies have encountered significant problems in protecting and defending intellectual property rights in foreign
jurisdictions. The legal systems of certain countries do not favor the enforcement of patents and other intellectual property
protection, which could make it difficult for us to stop the infringement of our patents generally. Proceedings to enforce our
patent rights in foreign jurisdictions could result in substantial costs and divert our efforts and attention from other aspects
of our business, could put our patents at risk of being invalidated or interpreted narrowly and our patent applications at risk
of  not  issuing  and  could  provoke  third  parties  to  assert  claims  against  us.  We  may  not  prevail  in  any  lawsuits  that  we
initiate and the damages or other remedies awarded, if any, may not be commercially meaningful. Accordingly, our efforts
to  enforce  our  intellectual  property  rights  around  the  world  may  be  inadequate  to  obtain  a  significant  commercial
advantage from the intellectual property that we develop or license.

Third parties may seek approval to market their own products similar to or otherwise competitive with our product. In these
circumstances, we may need to defend or assert our patents, including by filing lawsuits alleging patent infringement. For
example, we have received a Paragraph IV certification notice letter from CIPLA, Inc., or CIPLA, indicating that it has
submitted  to  FDA  an  abbreviated  new  drug  application,  or  ANDA,  seeking  approval  to  manufacture  and  sell  a  generic
version PEDMARK® (sodium thiosulfate solution) prior to the expiration of certain Orange Book-listed patents protecting
PEDMARK®. In an ANDA, the applicant must certify for each listed patent that (1) the required patent information has not
been filed; (2) the listed patent has expired; (3) the listed patent has not expired, but will expire on a particular date and
approval is sought after patent expiration; or (4) the listed patent is invalid, unenforceable or will not be infringed by the
new product. A certification that the new product will not infringe the already approved product’s listed patent or that such
patent  is  invalid  is  known  as  a  Paragraph  IV  certification.  The  CIPLA  ANDA  contains  Paragraph  IV  certifications  with
respect to two of our patents covering PEDMAR, U.S. Patent ‘190, expiration date May 2038; and ‘728, expiration date
May  2039.  We  filed  a  patent  infringement  lawsuit  against  CIPLA,  and  vigorously  defend  and  enforce  our  intellectual
property rights protecting PEDMARK, but we can offer no assurance that our efforts we will be successful in which case
our business may be materially and adversely affected.

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The patent protection for our product may expire before we are able to maximize their commercial value, which
may subject us to increased competition and reduce or eliminate our opportunity to generate product revenue.

The  patents  for  our  product  have  varying  expiration  dates  and,  if  these  patents  expire,  we  may  be  subject  to  increased
competition and we may not be able to recover our development costs or market any of our approved products profitably.
In some of the larger potential market territories, such as the United States and Europe, patent term extension or restoration
may  be  available  to  compensate  for  time  taken  during  aspects  of  the  product’s  development  and  regulatory  review.  For
example,  depending  on  the  timing,  duration  and  specifics  of  FDA  marketing  approval  of  our  product,  if  any,  one  of  the
United States patents covering each of such approved product(s) or the use thereof may be eligible for up to five years of
patent  term  restoration  under  the  Hatch-Waxman  Act.  The  Hatch-Waxman  Act  allows  a  maximum  of  one  patent  to  be
extended  per  FDA-approved  product.  Patent  term  extension  also  may  be  available  in  certain  foreign  countries  upon
regulatory approval of our product.

Nevertheless, we may not be granted patent term extension either in the United States or in any foreign country because of,
for  example,  failing  to  apply  within  applicable  deadlines,  failing  to  apply  prior  to  expiration  of  relevant  patents  or
otherwise  failing  to  satisfy  applicable  requirements.  Moreover,  the  term  of  extension,  as  well  as  the  scope  of  patent
protection during any such extension, afforded by the governmental authority could be less than we request. In addition,
even  though  some  regulatory  authorities  may  provide  some  other  exclusivity  for  a  product  under  their  own  laws  and
regulations, we may not be able to qualify the product or obtain the exclusive time period. If we are unable to obtain patent
term extension/restoration or some other exclusivity, we could be subject to increased competition and our opportunity to
establish  or  maintain  product  revenue  could  be  substantially  reduced  or  eliminated.  Furthermore,  we  may  not  have
sufficient time to recover our development costs prior to the expiration of our United States and foreign patents.

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

The  USPTO  and  various  foreign  governmental  patent  agencies  require  compliance  with  a  number  of  procedural,
documentary, fee payment and other similar provisions during the patent prosecution process. Periodic maintenance fees,
renewal fees, annuity fees and various other governmental fees on any issued patent and/or pending patent applications are
due  to  be  paid  to  the  USPTO  and  foreign  patent  agencies  in  several  stages  over  the  lifetime  of  a  patent  or  patent
application. We employ an outside firm and rely on our outside counsel to pay these fees. While an inadvertent lapse may
sometimes be cured by payment of a late fee or by other means in accordance with the applicable rules, there are many
situations  in  which  noncompliance  can  result  in  abandonment  or  lapse  of  the  patent  or  patent  application,  resulting  in
partial or complete loss of patent rights in the relevant jurisdiction. If we fail to maintain the patents and patent applications
directed to our product, our competitors might be able to enter the market earlier than should otherwise have been the case,
which would have a material adverse effect on our business.

We may become involved in lawsuits to protect our patents or other intellectual property rights, which could be
expensive, time-consuming and ultimately unsuccessful.

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

Interference proceedings brought by the USPTO may be necessary to determine the priority of inventions with respect to
our patents or the patents of our licensors. An unfavorable outcome could require us to cease using the technology or to
attempt to license rights to it from the prevailing party. Our business could be harmed if a prevailing party does not offer us
a license on terms that are acceptable to us. Litigation or interference proceedings may fail and, even if successful, may
result in substantial costs and distraction of our management and other employees. We may not be able to prevent, alone or
with  our  licensors,  misappropriation  of  our  proprietary  rights,  particularly  in  countries  where  the  laws  may  not  protect
those rights as fully as in the United States. In addition, potential infringers of our intellectual property rights may have

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substantially  more  resources  than  we  do  to  defend  their  position,  which  could  adversely  affect  the  outcome  of  any  such
dispute.

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

Third-party claims of intellectual property infringement or misappropriation may adversely affect our business and
could impede our ability to profitably commercialize our product.

Our commercial success depends in part on us not infringing the patents and proprietary rights of third parties. There is a
substantial amount of litigation, both within and outside the United States, involving patent and other intellectual property
rights  in  the  biotechnology  and  pharmaceutical  industries,  including  patent  infringement  lawsuits,  interferences,
oppositions,  ex-parte  review  and  inter  partes  reexamination  and  post-grant  review  proceedings  before  the  USPTO  and
corresponding foreign patent offices. Numerous United States and foreign issued patents and pending patent applications
owned by third parties exist in the fields in which we are developing and may develop our product. As the biotechnology
and pharmaceutical industries expand and more patents are issued, the risk increases that our product may be subject to
claims  of  infringement  of  the  patent  rights  of  third  parties.  If  a  third  party  claims  that  we  infringe  on  their  products  or
technology, we could face a number of issues, including:

● infringement and other intellectual property claims which, with or without merit, can be expensive and time-

consuming to litigate and can divert management’s attention from our core business;

● substantial damages for past infringement, which we may have to pay if a court decides that our product infringes

on a competitor’s patent;

● a court prohibiting us from selling or licensing our product unless the patent holder licenses the patent to us,

which the collaborator would not be required to do;

● if a license is available from a patent holder, we may have to pay substantial royalties or grant cross licenses to

our patents; and

● redesigning our processes so they do not infringe, which may not be possible or could require substantial funds

and time.

Third  parties  may  assert  that  we  are  employing  their  proprietary  technology  without  authorization.  There  may  be  third-
party  patents  or  patent  applications  with  claims  to  materials,  formulations,  methods  of  manufacture  or  methods  for
treatment related to the use or manufacture of our product candidate that we failed to identify. For example, applications
filed before November 29, 2000 and certain applications filed after that date that will not be filed outside the United States
remain  confidential  until  issued  as  patents.  Except  for  the  preceding  exceptions,  patent  applications  in  the  United  States
and  elsewhere  are  generally  published  only  after  a  waiting  period  of  approximately  18  months  after  the  earliest  filing.
Therefore, patent applications covering our product could have been filed by others without the knowledge of us or our
licensors. Additionally, pending patent applications which have been published can, subject to certain limitations, be later
amended in a manner that could cover our product or the use or manufacture of our product. We may also face a claim of
misappropriation if a third party believes that we inappropriately obtained and used trade secrets of such third party. If we
are found to have misappropriated a third party’s trade secrets, we may be prevented from further using such trade secrets,
and we may be required to pay damages.

If any third-party patents were held by a court of competent jurisdiction to cover aspects of our materials, formulations,
methods of manufacture or methods for treatment, the holders of any such patents would be able to block our ability to
develop and commercialize our product until such patent expired or unless we obtain a license. These licenses may not be
available on acceptable terms, if at all. Even if we were able to obtain a license, the rights may be nonexclusive, which
could result in our competitors gaining access to the same intellectual property.

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Ultimately, we could be prevented from commercializing our product, or be forced to cease some aspect of our business
operations,  if,  as  a  result  of  actual  or  threatened  patent  infringement  claims,  we  are  unable  to  enter  into  licenses  on
acceptable terms.

Parties making claims against us may obtain injunctive or other equitable relief, which could effectively block our ability to
further  develop  and  commercialize  our  product.  Defending  against  claims  of  patent  infringement  or  misappropriation  of
trade secrets could be costly and time-consuming, regardless of the outcome. Thus, even if we were to ultimately prevail,
or to settle at an early stage, such litigation could burden us with substantial unanticipated costs. In addition, litigation or
threatened  litigation  could  result  in  significant  demands  on  the  time  and  attention  of  our  management  team,  distracting
them from the pursuit of other company business. In the event of a successful claim of infringement against us, we may
have  to  pay  substantial  damages,  including  treble  damages  and  attorneys’  fees  for  willful  infringement,  pay  royalties,
redesign  our  infringing  products  or  obtain  one  or  more  licenses  from  third  parties,  which  may  be  impossible  or  require
substantial time and monetary expenditure. In addition, the uncertainties associated with litigation could have a material
adverse  effect  on  our  ability  to  raise  the  funds  necessary  to  continue  our  clinical  trials,  continue  our  research  programs,
license necessary technology from third parties, or enter into development collaborations that would help us develop our
product’s market fully.

Changes in United States patent law could diminish the value of patents in general, thereby impairing our ability to
protect our product.

As is the case with other pharmaceutical companies, our success is heavily dependent on intellectual property, particularly
on  obtaining  and  enforcing  patents  and  patent  rights.  Obtaining  and  enforcing  patents  and  patent  rights  in  the
pharmaceutical  industry  involves  both  technological  and  legal  complexity,  and  therefore,  is  costly,  time-consuming  and
inherently uncertain. In addition, the United States has recently enacted and is currently implementing wide-ranging patent
reform legislation. Further, several recent United States Supreme Court rulings have either narrowed the scope of patent
protection available in certain circumstances or weakened the rights of patent owners in certain situations. In addition to
increasing  uncertainty  with  regard  to  our  ability  to  obtain  patents  in  the  future,  this  combination  of  events  has  created
uncertainty with respect to the value of patents and patent rights, once obtained.

For  our  United  States  patent  applications  containing  a  claim  not  entitled  to  priority  before  March  16,  2013,  there  is  a
greater  level  of  uncertainty  in  the  patent  law.  In  September  2011,  the  Leahy-Smith  America  Invents  Act  (the  “America
Invents Act” or “AIA”) was signed into law. The AIA includes a number of significant changes to United States patent law,
including provisions that affect the way patent applications will be prosecuted, reviewed after issuance, and may also affect
patent litigation. The USPTO is currently developing regulations and procedures to govern administration of the AIA, and
many of the substantive changes to patent law associated with the AIA. It is not clear what other, if any, impact the AIA
will have on the operation of our business. Moreover, the AIA and its implementation could increase the uncertainties and
costs surrounding the prosecution of patent applications and the enforcement or defense of patent rights, all of which could
have a material adverse effect on our business and financial condition.

An  important  change  introduced  by  the  AIA  is  that,  as  of  March  16,  2013,  the  United  States  transitioned  to  a  “first-
inventor-to-file” system for deciding which party should be granted a patent when two or more patent applications are filed
by different parties claiming the same invention. A third party that files a patent application in the USPTO after that date
but before a licensor or us could therefore be awarded a patent covering an invention of ours even if said licensor or we had
made the invention before it was made by the third party. This will require us to be cognizant going forward of the time
from invention to filing of a patent application. Furthermore, our ability to obtain and maintain valid and enforceable patent
rights depends on whether the differences between the licensor’s or our technology and the prior art allow our technology
to be patentable over the prior art. Since patent applications in the United States and most other countries are confidential
for  a  period  of  time  after  filing,  we  cannot  be  certain  that  a  licensor  or  we  were  the  first  to  either  (a)  file  any  patent
application related to our product or (b) invent any of the inventions claimed in our patents or patent applications.

Among  some  of  the  other  changes  introduced  by  the  AIA  are  changes  that  limit  where  a  patentee  may  file  a  patent
infringement suit and providing opportunities for third parties to challenge any issued patent in the USPTO. This applies to
all  United  States  patents,  even  those  issued  before  March  16,  2013.  Because  of  a  lower  evidentiary  standard  in  USPTO
proceedings compared to the evidentiary standard in United States federal court necessary to invalidate a patent claim, a
third party could potentially provide evidence in a USPTO proceeding sufficient for the USPTO to hold a claim invalid as
unpatentable even though the same evidence may be insufficient to invalidate the claim if first presented in a district court
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action. Accordingly, a third party may attempt to use the USPTO procedures to invalidate patent rights that would not have
been invalidated if first challenged by the third party as a defendant in a district court action.

Depending on decisions by the United States Congress, the federal courts, and the USPTO, the laws and regulations
governing patents could change in unpredictable ways that would weaken our ability to obtain new patents or to enforce
our existing patents and patents that we might obtain in the future.

Intellectual property rights do not address all potential threats to our competitive advantage.

The degree of future protection afforded by our intellectual property rights is uncertain because intellectual property rights
have limitations, and may not adequately protect our business, or permit us to maintain our competitive advantage. The
following examples are illustrative:

● Others may be able to make products that are similar to our product but that are not covered by the claims of the

patents that we license from others or may license or own in the future;

● Others may independently develop similar or alternative technologies or otherwise circumvent any of our

technologies without infringing our intellectual property rights;

● Any of our collaborators might not have been the first to conceive and reduce to practice the inventions covered

by the patents or patent applications that we own or license or will, in the future, own or license;

● Issued patents that have been licensed to us may not provide us with any competitive advantage, or may be held

invalid or unenforceable, as a result of legal challenges by our competitors;

● Our competitors might conduct research and development activities in countries where we do not have license
rights, or in countries where research and development safe harbor laws exist, and then use the information
learned from such activities to develop competitive products for sale in our major commercial markets;

● Ownership of patents or patent applications licensed to us may be challenged by third parties;

● The patents of third parties or pending or future applications of third parties, if issued, may have an adverse effect

on our business.

Confidentiality agreements with employees, consultants and others may not adequately prevent disclosure of trade
secrets and protect other proprietary information.

We  consider  proprietary  trade  secrets  and/or  confidential  know-how  and  unpatented  know-how  to  be  important  to  our
business. We may rely on trade secrets and/or confidential know-how to protect our technology, especially where patent
protection is believed by us to be of limited value. However, trade secrets and/or confidential know-how can be difficult to
maintain as confidential.

To  protect  this  type  of  information  against  disclosure  or  appropriation  by  competitors,  our  policy  is  to  require  our
employees,  consultants,  contractors  and  advisors  to  enter  into  confidentiality  agreements  with  us.  However,  current  or
former  employees,  consultants,  contractors  and  advisers  may  unintentionally  or  willfully  disclose  our  confidential
information  to  competitors,  and  confidentiality  agreements  may  not  provide  an  adequate  remedy  in  the  event  of
unauthorized  disclosure  of  confidential  information.  Enforcing  a  claim  that  a  third  party  obtained  illegally  and  is  using
trade  secrets  and/or  confidential  know-how  is  expensive,  time  consuming  and  unpredictable.  The  enforceability  of
confidentiality agreements may vary from jurisdiction to jurisdiction.

Failure  to  obtain  or  maintain  trade  secrets  and/or  confidential  know-how  trade  protection  could  adversely  affect  our
competitive  position.  Moreover,  our  competitors  may  independently  develop  substantially  equivalent  proprietary
information  and  may  even  apply  for  patent  protection  in  respect  of  the  same.  If  successful  in  obtaining  such  patent
protection, our competitors could limit our use of our trade secrets and/or confidential know-how.

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We may need to license certain intellectual property from third parties, and such licenses may not be available or
may not be available on commercially reasonable terms.

A third party may hold intellectual property, including patent rights, that are important or necessary to the development or
commercialization of our product. It may be necessary for us to use the patented or proprietary technology of third parties
to  commercialize  our  product,  in  which  case  we  would  be  required  to  obtain  a  license  from  these  third  parties.  Such  a
license may not be available on commercially reasonable terms or at all, which could materially harm our business.

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

We have received confidential and proprietary information from third parties. In addition, we employ individuals who were
previously  employed  at  other  biotechnology  or  pharmaceutical  companies.  We  may  be  subject  to  claims  that  we  or  our
employees,  consultants  or  independent  contractors  have  inadvertently  or  otherwise  improperly  used  or  disclosed
confidential information of these third parties or our employees’ former employers.

Further,  we  may  be  subject  to  ownership  disputes  in  the  future  arising,  for  example,  from  conflicting  obligations  of
consultants or others who are involved in developing our product. We may also be subject to claims that former employees,
consultants, independent contractors, collaborators or other third parties have an ownership interest in our patents or other
intellectual property. Litigation may be necessary to defend against these and other claims challenging our right to and use
of  confidential  and  proprietary  information.  If  we  fail  in  defending  any  such  claims,  in  addition  to  paying  monetary
damages, we may lose our rights therein. Such an outcome could have a material adverse effect on our business.

Even if we are successful in defending against these claims, litigation could result in substantial cost and be a distraction to
our management and employees.

Our reliance on third parties requires us to share our trade secrets, which increases the possibility that a competitor
will discover them or that our trade secrets will be misappropriated or disclosed.

Because  we  rely  on  third  parties  to  assist  with  research  and  development  and  to  manufacture  our  product,  we  must,  at
times, share trade secrets with them. We seek to protect our proprietary technology in part by entering into confidentiality
agreements  and,  if  applicable,  material  transfer  agreements,  consulting  agreements  or  other  similar  agreements  with  our
advisors,  employees,  third-party  contractors  and  consultants  prior  to  beginning  research  or  disclosing  proprietary
information. These agreements typically limit the rights of the third parties to use or disclose our confidential information,
including our trade secrets. Despite the contractual provisions employed when working with third parties, the need to share
trade  secrets  and  other  confidential  information  increases  the  risk  that  such  trade  secrets  become  known  by  our
competitors,  are  inadvertently  incorporated  into  the  technology  of  others,  or  are  disclosed  or  used  in  violation  of  these
agreements.  Given  that  our  proprietary  position  is  based,  in  part,  on  our  know-how  and  trade  secrets,  a  competitor’s
discovery of our trade secrets or other unauthorized use or disclosure would impair our competitive position and may have
a material adverse effect on our business.

In  addition,  these  agreements  typically  restrict  the  ability  of  our  advisors,  employees,  third-party  contractors  and
consultants to publish data potentially relating to our trade secrets, although our agreements may contain certain limited
publication rights. For example, any academic institution that we may collaborate with in the future will usually expect to
be granted rights to publish data arising out of such collaboration, provided that we are notified in advance and given the
opportunity to delay publication for a limited time period in order for us to secure patent protection of intellectual property
rights arising from the collaboration, in addition to the opportunity to remove confidential or trade secret information from
any such publication. In the future, we may also conduct joint research and development programs that may require us to
share trade secrets under the terms of our research and development or similar agreements. Despite our efforts to protect
our  trade  secrets,  our  competitors  may  discover  our  trade  secrets,  either  through  breach  of  our  agreements  with  third
parties,  independent  development  or  publication  of  information  by  any  of  our  third-party  collaborators.  A  competitor’s
discovery of our trade secrets would impair our competitive position and have an adverse impact on our business.

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Risks Related to Our Industry

Drug  development  involves  a  lengthy  and  expensive  process  with  an  uncertain  outcome,  and  results  of  earlier
studies and trials may not be predictive of future trial results.

Conducting clinical trials is a lengthy, time-consuming and expensive process. Before obtaining regulatory approvals for
the commercial sale of any products, we, or our potential partners, must demonstrate through preclinical testing and clinical
trials  that  our  product  candidates  are  safe  and  effective  for  their  intended  uses  in  humans.  We  have  incurred  and  may
continue to incur substantial expense and devote a significant amount of time to preclinical testing and clinical trials.

The outcome of clinical testing is inherently uncertain. Failure can occur at any time during the clinical trial process. The
results of preclinical studies and early clinical trials of product candidates may not be predictive of the results of later-stage
clinical  trials.  In  addition,  regulations  are  not  static,  and  regulatory  agencies,  including  the  FDA,  alter  their  staff,
interpretations and practices and may in the future impose more stringent requirements than are currently in effect, which
may  adversely  affect  our  planned  drug  development  and/or  our  commercialization  efforts.  Satisfying  regulatory
requirements  typically  takes  a  significant  number  of  years  and  can  vary  substantially  based  on  the  type,  complexity  and
novelty of the product candidate. Our business, results of operations and financial condition may be materially adversely
affected  by  any  delays  in,  or  termination  of,  our  clinical  trials.  Factors  that  could  impede  our  ability  to  generate
commercially viable products through the conduct of clinical trials include:

● insufficient funds to conduct clinical trials;

● the inability to find partners, if necessary, for support, including research, development, manufacturing or clinical

needs;

● the failure of clinical trials to demonstrate the safety and efficacy of our product to the extent necessary to obtain

regulatory approvals;

● the failure by us or third-party investigators, CROs, or other third parties involved in the research to adhere to

regulatory requirements applicable to the conduct of clinical trials;

● the failure of preclinical testing and early clinical trials to predict results of later clinical trials;

● any delay in completion of clinical trials caused by a regional disturbance where we or our collaborative partners
are enrolling patients in clinical studies, such as pandemic, terrorist activities, or war, or political unrest, a natural
disaster or any other reason or event, resulting in increased costs;

● any delay in obtaining advice from the FDA or similar regulatory authorities; and

● the inability to obtain regulatory approval of our product candidate following completion of clinical trials, or

delays in obtaining such approvals.

There  can  be  no  assurance  that  if  our  clinical  trials  are  successfully  initiated  and  completed,  we  will  be  able  to  obtain
approval by regulatory authorities elsewhere in the world in a timely manner, if at all. For example, as described elsewhere,
we received a CRL from the FDA in August, 2020 and November 2021, regarding our NDA for PEDMARK®, stating that
it was unable to approve the application in its current form based on deficiencies identified by the FDA after completion of
a  pre-approval  inspection  of  the  manufacturing  facility  of  our  third-party  drug  product  manufacturer.  Although  we  are
successful in resolving the matters raised by the FDA in the CRL, there is no guarantee we will receive regulatory approval
elsewhere in the world for PEDMARK® on a timely basis or at all. If we fail to successfully develop and commercialize
PEDMARK® outside of the United States, we may be unable to generate sufficient revenues to attain profitability, and our
reputation in the industry and in the investment community would likely be damaged, each of which would cause our stock
price to decrease.

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We use hazardous materials and chemicals in our research and development, and our failure to comply with laws
related to hazardous materials could materially harm us.

Our research and development processes, while outsourced, does involve the controlled use of hazardous materials, such as
flammable  organic  solvents,  corrosive  acids  and  corrosive  bases.  Accordingly,  we  are  subject  to  federal,  state,  local  and
foreign laws and regulations governing the use, manufacture, storage, handling and disposal of such materials and certain
waste products. The risk of accidental contamination or injury from these materials cannot be completely eliminated. We
could be held liable for any damages that result and any such liability could exceed our resources and may not be covered
by our general liability insurance. We currently do not carry insurance specifically for hazardous materials claims. We may
be required to incur significant costs to comply with environmental laws and regulations, which may change from time to
time.

Efforts  to  reduce  product  pricing  and  health  care  reimbursement  and  changes  to  government  policies  could
negatively affect the profitability of our product.

Now that our product has achieved regulatory approval in the United States, we may be materially adversely affected by
the  continuing  efforts  of  governmental  and  third-party  payers  to  contain  or  reduce  health  care  costs.  The  constraints  on
pricing  and  availability  of  competitive  products  may  further  limit  our  pricing  and  reimbursement  policies  as  well  as
adversely impact market acceptance and commercialization of our product.

In  many  markets,  the  pricing  or  profitability  of  healthcare  products  is  subject  to  government  control.  In  recent  years,
federal, state, provincial and local officials and legislators have proposed or are proposing a variety of price-based reforms
to the healthcare systems in the United States, Canada and elsewhere. Some proposals include measures that would limit or
eliminate  payments  from  third-party  payors  to  the  consumer  for  certain  medical  procedures  and  treatments  or  allow
government control of pharmaceutical pricing. The adoption of any such proposals or reforms could adversely affect the
commercial viability of our product.

In the United States, there have been and continue to be a number of legislative initiatives to contain healthcare costs. For
example, in 2010, the Affordable Care Act was passed, which substantially changes the way health care is financed by both
governmental and private insurers, and significantly impacts the U.S. pharmaceutical industry.

Some  states  are  also  considering  legislation  that  would  control  the  prices  of  drugs,  and  state  Medicaid  programs  are
increasingly requesting manufacturers to pay supplemental rebates and requiring prior authorization by the state program
for use of any drug for which supplemental rebates are not being paid. Managed care organizations continue to seek price
discounts  and,  in  some  cases,  to  impose  restrictions  on  the  coverage  of  particular  drugs.  Government  efforts  to  reduce
Medicaid  expenses  may  lead  to  increased  use  of  managed  care  organizations  by  Medicaid  programs.  This  may  result  in
managed care organizations influencing prescription decisions for a larger segment of the population and a corresponding
constraint on prices and reimbursement for our product.

Since  its  enactment,  there  have  been  judicial  and  Congressional  challenges  to  numerous  aspects  of  the  Affordable  Care
Act. There may also be federal and state regulatory changes that impact the Affordable Care Act or healthcare programs,
insurance  coverage  or  reimbursement  generally.  These  efforts  have  increased  uncertainty  regarding  the  availability  of
healthcare programs, insurance coverage and reimbursement as a general matter as well as for our product, and we cannot
predict how these events will impact our business.

In addition, there has been heightened governmental scrutiny over the manner in which manufacturers set prices for their
marketed products, which have resulted in several recent Congressional inquiries and proposed bills designed to, among
other things, bring more transparency to product pricing, review the relationship between pricing and manufacturer patient
programs,  reduce  the  price  of  drugs  under  Medicare  and  reform  government  program  reimbursement  methodologies  for
products. We expect that additional state and federal healthcare reform measures will be adopted in the future, any of which
could limit the amounts that federal and state governments will pay for healthcare products and services, which could result
in reduced demand for our product or additional pricing pressures.

Any significant changes in the healthcare system in the United States, Canada or abroad would likely have a substantial
impact on the manner in which we conduct business and could have a material adverse effect on our ability to raise capital
and the viability of product commercialization.

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Risks Related to Owning Our Common Shares

We may be unable to maintain the listing of our common shares on the Nasdaq Capital Market or the TSX and that
would make it more difficult for shareholders to dispose of our common shares.

Our common shares are currently listed on the Nasdaq Capital Market and the Toronto Stock Exchange (the “TSX”). Both
the  Nasdaq  Capital  Market  and  the  TSX  have  rules  for  continued  listing,  including  minimum  market  capitalization  and
other requirements that we might not meet in the future. While we are exercising diligent efforts to maintain the listing of
our common shares on the NASDAQ Capital Market and TSX, there can be no assurance that we will be able to do so, and
our securities could be delisted.

Delisting  from  the  Nasdaq  Capital  Market  or  the  TSX  would  make  it  more  difficult  for  shareholders  to  dispose  of  our
common shares and more difficult to obtain accurate quotations on our common shares. This could have an adverse effect
on the price of our common shares. There can be no assurances that a market maker will make a market in our common
shares on the OTCBB or any other stock quotation system after delisting. Furthermore, securities quoted over-the-counter
generally have significantly less liquidity than securities traded on a national securities exchange, not only in the number of
shares that can be bought and sold, but also through delays in the timing of transactions and lower market prices than might
otherwise be obtained. As a result, shareholders might find it difficult to resell shares at prices quoted in the market or at
all. Furthermore, because of the limited market and generally low volume of trading in our common shares, our common
shares are more likely to be affected by broad market fluctuations, general market conditions, fluctuations in our operating
results, changes in the market’s perception of our business, and announcements made by us, our competitors or parties with
whom  we  have  business  relationships.  Our  ability  to  issue  additional  securities  for  financing  or  other  purposes,  or  to
otherwise  arrange  for  any  financing  we  may  need  in  the  future,  may  also  be  materially  and  adversely  affected  by  the
limited market and low trading volume of our common shares.

The market price of our common shares is highly volatile and could cause the value of your investment to
significantly decline.

Historically, the market price of our common shares has been highly volatile and the market for our common shares has
from  time-to-time  experienced  significant  price  and  volume  fluctuations,  some  of  which  are  unrelated  to  our  operating
performance.  From  January  1,  2018  to  March  27,  2023,  the  closing  trading  price  of  our  stock  fluctuated  from  a  high  of
$18.45 Canadian dollars (“CAD”) per share to a low of CAD$4.38 per share on the TSX. From September 13, 2017 (the
date our common shares were first listed on the Nasdaq Capital Market) to March 27, 2023, the closing trading price of our
stock fluctuated from a high of $14.33 per share to a low of $3.30 on the Nasdaq Capital Market. Historically, our common
shares have had a low trading volume, and may continue to have a low trading volume in the future. This low volume may
contribute  to  the  volatility  of  the  market  price  of  our  common  shares.  It  is  likely  that  the  market  price  of  our  common
shares will continue to fluctuate significantly in the future.

The market price of our common shares may be significantly affected by many factors, including without limitation:

● the commercialization of our sole product candidate, PEDMARK®;

● the need to raise additional capital and the terms of any transaction we are able to enter into;

● other external factors generally or stock market trends in the pharmaceutical or biotechnology industries

specifically;

● announcements of licensing agreements, joint ventures, collaborations or other strategic alliances that involve our

product or those of our competitors;

● innovations related to our or our competitors’ products;

● actual or potential clinical trial results related to our or our competitors’ products;

● the status, timing and outcome of regulatory approvals;

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● our financial results or those of our competitors;

● reports of securities analysts regarding us or our competitors;

● developments or disputes concerning our licensed or owned patents or those of our competitors;

● developments with respect to the efficacy or safety of our product or those of our competitors; and

● health care reforms and reimbursement policy changes nationally and internationally.

Our existing principal shareholders hold a substantial number of our common shares and may be able to exercise
influence in matters requiring approval of our shareholders.

At  March  29,  2023,  our  current  shareholders  separately  representing  more  than  5%  ownership  of  our  common  shares
collectively  represented  beneficial  ownership  of  approximately  43.51%  of  our  common  shares.  In  particular,  Southpoint
Capital Advisors LP (“Southpoint Capital”) owns or exercises control over approximately 4.0 million shares, representing
approximately  15.47%  of  our  issued  and  outstanding  common  shares;  Essetifin  SpA,  owns  approximately  4.0  million
shares, or approximately 15.15% of our issued and outstanding common shares; Sonic Fund II, LP, owns approximately 2.5
million shares, or approximately 9.47% of our issued and outstanding common shares; and  Avaro Capital Advisors, owns
approximately  1.7  million  shares,  or  approximately  6.34%  of  our  issued  and  outstanding  common  shares.  Southpoint
Capital,  Essetifin  SpA,  Sonic  Fund  II,  LP,  Avaro  Capital  Advisors,  and  our  other  significant  shareholders,  and  other
insiders,  acting  alone  or  together,  might  be  able  to  influence  the  outcomes  of  matters  that  require  the  approval  of  our
shareholders, including but not limited to certain equity transactions (such as a financing), an acquisition or merger with
another  company,  a  sale  of  substantially  all  of  our  assets,  the  election  and  removal  of  directors,  or  amendments  to  our
incorporating documents. These shareholders might make decisions that are adverse to your interests. The concentration of
ownership  could  have  the  effect  of  delaying,  preventing  or  deterring  a  change  of  control  of  our  Company,  which  could
adversely affect the market price of our common shares or deprive our other shareholders of an opportunity to receive a
premium for our common shares as part of a sale of our Company.

There are a large number of our common shares underlying outstanding options, and reserved for issuance under
our stock option plan, that may be sold in the market, which could depress the market price of our shares and result
in substantial dilution to the holders of our common shares.

The  sale  or  issuance  of  a  substantial  amount  of  our  common  shares  in  the  future  could  cause  the  market  price  of  our
common  shares  to  decline.  It  may  also  impair  our  ability  to  obtain  additional  financing.  At  March  29,  2023,  we  had
outstanding warrants to purchase approximately 0.2 million shares of our common shares at an exercise price of $7.71 per
common  share.  In  addition,  at  March  29,  2023,  there  were  approximately  4.5  million  common  shares  issuable  upon  the
exercise  of  outstanding  stock  options  with  a  weighted  average  exercise  price  of  $5.43  per  common  share.  We  may  also
issue  further  warrants  as  part  of  any  future  financings  in  addition  to  the  additional  2.1  million  options  to  acquire  our
common shares currently remaining and available for future awards under our stock option plan.

We may need to raise additional funds in the future to continue our operations. Any equity offering could result in
significant dilution to the ownership interests of shareholders and may result in dilution of the value of such
interests and any debt offering will increase financial risk.

In order to satisfy our anticipated capital requirements to commercialize our product, we may need to raise additional funds
through  either  the  sale  of  additional  equity,  the  issuance  of  securities  convertible  into  equity,  the  issuance  of  debt,  the
establishment of collaborations that provide us with funding, the out-license or sale of certain aspects of our intellectual
property portfolio, or from other sources. The most likely sources of financing that may be available to us in the near term
are the sale of common shares and/or securities convertible or exercisable into common shares and the issuance of debt.

We cannot predict the size of future issues of common shares or the future issue of securities convertible or exercisable into
common shares or the effect that any such future issues and sales of common shares or other securities will have on the
market  price  of  our  common  shares.  Any  transaction  involving  the  issue  of  common  shares,  or  securities  convertible  or
exercisable into common shares, could result in immediate and substantial dilution to present and prospective holders of
our common shares. Alternatively, we may rely on debt financing and assume debt obligations that require us to make

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substantial  interest  and  capital  payments  and  to  pledge  some  or  all  of  our  assets  as  collateral  to  secure  such  debt
obligations.  Failure  to  meet  out  debt  obligations  could  result  in  an  acceleration  of  the  debt  and  enforcement  against  our
assets pledged as collateral, either of which would have an adverse effect on our operations and prospects.

Our management has significant flexibility in using the current available cash.

In addition to general corporate purposes (including working capital, research and development, business development and
operational  purposes),  we  currently  intend  to  use  our  available  cash  to  commercialize  our  product  in  the  United  States
while continuing to seek regulatory approval for, and to invest in precommercial activities for PEDMARK® outside of the
United  States.  Depending  on  future  developments  and  circumstances,  we  may  use  some  of  our  available  cash  for  other
purposes, which may have the potential to decrease our cash runway. Notwithstanding our current intentions regarding use
of our available cash, our management will have significant flexibility with respect to such use. The actual amounts and
timing of expenditures will vary significantly depending on a number of factors, including the amount and timing of cash
used  in  our  operations  and  our  research  and  development  efforts.  Management’s  failure  to  use  these  funds  effectively
would have an adverse effect on the value of our common stock and could make it more difficult and costlier to raise funds
in the future.

We have not paid any dividends since incorporation and do not anticipate declaring any dividends in the foreseeable
future. As a result, you may not be able to recoup your investment through the payment of dividends on your
common shares and the lack of a dividend payable on our common shares might depress the value of your
investment.

For the foreseeable future, we plan to use all available funds to finance the commercialization of our product and operate
our business. Our directors will determine if and when dividends should be declared and paid in the future based on our
financial position at the relevant time, but since we have no present plans to pay dividends, you should not expect receipt
of dividends either for your cash needs or to enhance the value of our common shares held by you.

We may be a passive foreign investment company, or “PFIC,” which could result in adverse United States federal
income tax consequences to U.S. investors.

If we are a PFIC for any taxable year (or portion thereof) that is included in the holding period of a U.S. Holder (as such
term is defined in the section of this Annual Report entitled “Material U.S. Federal Income Tax Considerations”) of our
common shares, the U.S. Holder may be subject to adverse U.S. federal income tax consequences and may be subject to
additional reporting requirements. We have not made the analysis necessary to determine whether or not we are currently a
PFIC or whether we have ever been a PFIC, and there can be no assurances with respect to our status as a PFIC for our
current taxable year or any subsequent taxable year. If we are a PFIC for any taxable year, we intend to provide to a U.S.
Holder  such  information  as  the  Internal  Revenue  Service  (“IRS”)  may  require,  including  a  PFIC  annual  information
statement, in order to enable the U.S. Holder to make and maintain a “qualified electing fund” election. For a more detailed
explanation of the tax consequences of PFIC classification to U.S. Holders, see the section of this Annual Report entitled
“Material U.S. Federal Income Tax Considerations.” This paragraph is qualified in its entirety by the discussion under that
heading. Each U.S. shareholder should consult its own tax advisors regarding the PFIC rules and the U.S. federal income
tax consequences of the acquisition, ownership, and disposition of our common shares.

Failure to maintain effective internal controls in accordance with Section 404 of the Sarbanes-Oxley Act of 2002
could have an adverse effect on our business.

Pursuant to Section 404 of the Sarbanes-Oxley Act of 2002 (“Section 404”) and the rules and regulations promulgated by
the SEC to implement Section 404, we are required to include in our Form 10-K a report by our management regarding the
effectiveness of our internal control over financial reporting. The report includes, among other things, an assessment of the
effectiveness  of  our  internal  control  over  financial  reporting.  The  assessment  must  include  disclosure  of  any  material
weakness in our internal control over financial reporting identified by management.

As part of the evaluation undertaken by management pursuant to Section 404, our management concluded that our internal
control over financial reporting was effective as of December 31, 2022. However, if we fail to maintain an effective system
of  disclosure  controls  or  internal  controls  over  financial  reporting,  we  may  discover  material  weaknesses  that  we  would
then be required to disclose. Any material weaknesses identified in our internal controls could have an adverse effect on

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our  business.  We  may  not  be  able  to  accurately  or  timely  report  on  our  financial  results,  and  we  might  be  subject  to
investigation by regulatory authorities. This could result in a loss of investor confidence in the accuracy and completeness
of our financial reports, which may have an adverse effect on our stock price.

No evaluation process can provide complete assurance that our internal controls will detect and correct all failures within
our  Company  to  disclose  material  information  otherwise  required  to  be  reported.  The  effectiveness  of  our  controls  and
procedures could also be limited by simple errors or faulty judgments. In addition, if we continue to expand, through either
organic  growth  or  through  acquisitions  (or  both),  the  challenges  involved  in  implementing  appropriate  controls  will
increase  and  may  require  that  we  evolve  some  or  all  of  our  internal  control  processes.  Under  applicable  SEC  rules,  our
management’s  assessment  of  the  effectiveness  of  our  internal  control  over  financial  reporting  are  not  attested  to  by  our
registered public accounting firm.

It is also possible that the overall scope of Section 404 may be revised in the future, thereby causing ourselves to review,
revise or reevaluate our internal control processes, which may result in the expenditure of additional human and financial
resources.

Item 1B.      Unresolved Staff Comments

None.

Item 2.      Properties

We have an operating lease in Research Triangle Park, North Carolina utilizing small space within a commercial building.
The operating lease has payments of $400 per month with no scheduled increases. This operating lease is terminable with
30 days’ notice and has no penalties or contingent payments due.

On January 23, 2020, we entered into an Office Service Agreement (the “Office Service Agreement”) with Regus to lease
office  space  at  in  Hoboken,  New  Jersey.  Per  the  terms  of  the  Office  Service  Agreement,  the  monthly  rent  payments  are
$1,150. The Office Service Agreement had an initial term of January 27, 2020 to July 31, 2020 and thereafter automatically
renews  for  successive  six-month  periods.  Either  party  is  able  to  terminate  the  agreement  by  providing  no  less  than
three months’ advance written notice of termination.

Item 3.      Legal Proceedings

Chapman v. Fennec Pharmaceuticals Inc. et al.

On September 3, 2020, plaintiff Jim Chapman filed a putative federal securities class action lawsuit against the Company,
our Chief Executive Officer, Rostislav Raykov, and Chief Financial Officer, Robert Andrade, in the United States District
Court for the Middle District of North Carolina, captioned Chapman v. Fennec Pharmaceuticals Inc. et al., Case No. 1:20-
cv-00812. The complaint alleged that prior to our August 10, 2020 receipt of a CRL from the FDA concerning our NDA
for PEDMARK®, defendants made materially false or misleading statements and failed to disclose material facts about our
third-party PEDMARK®  product manufacturing facility and the impact the facility would have on regulatory approval for
PEDMARK®. On December 3, 2020, the court appointed a lead plaintiff to represent the putative class. On February 1,
2021, the lead plaintiff filed an amended complaint. The amended complaint added members of our Board of Directors as
defendants, asserts a putative class period from December 20, 2018 through August 10, 2020, makes allegations similar to
those in the original complaint, claims the defendants violated Sections 10(b) and 20(a) of the Securities Exchange Act of
1934 and SEC Rule 10b-5, and seeks an unspecified amount of compensatory damages and attorneys’ fees and costs.

On March 3, 2021, defendants filed a motion to dismiss the amended complaint. On April 2, 2021, lead plaintiff filed an
opposition to the motion to dismiss. On April 16, 2021, defendants filed a reply in support of the motion to dismiss, and on
December 16, 2021, the Magistrate Judge entered an order recommending that defendants’ motion to dismiss be granted in
its entirety. On January 24, 2022, lead plaintiff filed objections to the Magistrate Judge’s recommendation, and defendants
filed their response on February 3, 2022. On March 2, 2022, the U.S. District Court Judge adopted the Magistrate Judge’s
order and recommendation and entered an order and judgment dismissing the amended complaint with prejudice.

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On  March  30,  2022,  lead  plaintiff  filed  a  motion  for  post  judgment  relief,  seeking  leave  to  file  a  second  amended
complaint. In his proposed second amended complaint, lead plaintiff seeks to add allegations stemming from the receipt of
a  second  CRL  following  our  resubmission  of  our  NDA  for  PEDMARK®,  which  we  received  on  November  29,  2021,
among  other  things.  Defendants  filed  an  opposition  to  plaintiff’s  motion  for  post  judgment  relief  on  April  20,  2022.  On
May 4, 2022, lead plaintiff submitted a reply in support of his motion. On September 27, 2022, defendants filed a request
for judicial notice regarding the FDA’s press release announcing that it has approved PEDMARK®. On October 18, 2022,
lead plaintiff filed his opposition to request for judicial notice. On October 21, 2022, defendants filed a reply in support of
the  request  for  judicial  notice.  On  February  15,  2023,  the  Magistrate  Judge  recommended  the  motion  for  post  judgment
relief be denied. Lead plaintiff filed no timely objection to the recommendation, and on March 2, 2023, the U.S. District
Court Judge issued an order adopting the Magistrate Judge’s recommendation, denying the motion for post judgment relief,
and entering judgment for defendants.  

We  believe  that  this  lawsuit  is  without  merit  and  intend  to  defend  it  vigorously.  We  cannot  predict  the  outcome  of  this
lawsuit. Failure by us to obtain a favorable resolution of the lawsuit could have a material adverse effect on our business,
results  of  operations,  and  financial  condition.  We  have  not  recorded  a  liability  as  of  December  31,  2022,  because  we
believe a potential loss is not probable or reasonably estimable given the nature of the proceedings and our success so far
by obtaining a dismissal with prejudice of the amended complaint.

Fisher v. Fennec Pharmaceuticals Inc. et al.

On February 9, 2022, plaintiff Jeffrey D. Fisher filed a putative federal securities class action lawsuit against the Company
and our CEO and CFO in the United States District Court for the Middle District of North Carolina, captioned Fisher v.
Fennec Pharmaceuticals Inc. et al., Case No. 1:22-cv-00115. The complaint asserts a putative class period from May 28,
2021 through November 28, 2021, and alleges that defendants violated Sections 10(b) and 20(a) of the Securities Exchange
Act of 1934 and SEC Rule 10b-5 by making materially false and misleading statements or omissions regarding the status
of our third-party PEDMARK®  product  manufacturing  facility,  the  facility’s  compliance  with  cGMP,  and  the  impact  its
status  and  compliance  would  have  on  regulatory  approval  for  PEDMARK®  in  the  period  leading  up  to  the  Company’s
November 29, 2021 receipt of a CRL for a subsequent NDA for PEDMARK®. The complaint seeks an unspecified amount
of damages and attorneys’ fees and costs. On April 11, 2022, plaintiff Jeffrey D. Fisher filed a motion to be appointed lead
plaintiff and represent the putative class and on May 9, 2022, the court appointed him as lead plaintiff.

On June 23, 2022, lead plaintiff filed an amended complaint. The amended complaint asserts the same putative class period
from May 28, 2021 through November 28, 2021, is brought against the same defendants and makes allegations similar to
those  in  the  original  complaint.  On  August  5,  2022,  defendants  filed  a  motion  to  dismiss  the  amended  complaint.  On
August  26,  2022,  lead  plaintiff  filed  an  opposition  to  the  motion  to  dismiss.    On  September  9,  2022,  defendants  filed  a
reply in support of the motion to dismiss.

On September 27, 2022, defendants filed a request for judicial notice regarding the FDA’s press release announcing that it
approved PEDMARK®  On  September  30,  2022,  lead  plaintiff  filed  an  opposition  to  the  request  for  judicial  notice.  On
October  6,  2022,  defendants  filed  a  reply  in  support  of  the  request  for  judicial  notice.  On  October  12,  2022,  the  U.S.
District Court Judge issued a memorandum opinion and order dismissing the amended complaint in its entirety and with
prejudice, and on October 14, 2022, entered judgment. Lead plaintiff had until November 14, 2022 to file a notice of appeal
and did not file a notice of appeal.

We  believe  that  the  lawsuit  is  without  merit  and  intend  to  defend  it  vigorously.  We  cannot  predict  the  outcome  of  this
lawsuit. Failure by us to obtain a favorable resolution of the lawsuit could have a material adverse effect on our business,
results  of  operations,  and  financial  condition.  We  have  not  recorded  a  liability  as  of  December  31,  2022,  because  we
believe a potential loss is not probable or reasonably estimable given the nature of the proceedings and our success so far
by obtaining a dismissal with prejudice of the amended complaint.

Hope Medical Enterprises, Inc. Inter Partes Review (IPR) Challenges

On October 29, 2021, Hope Medical Enterprises, Inc. (“Hope”) filed two petitions for inter partes review (“IPR”) with the
Patent  Trial  and  Appeal  Board  (“PTAB”)  of  the  USPTO.  In  its  petitions,  Hope  seeks  to  invalidate  our  U.S.  Patent
No. 10,596,190 (“US ‘190 Patent”), which is exclusively in-licensed from Oregon Health & Science University

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(“OHSU”)  and  relates  to  a  method  of  using  our  PEDMARK® product,  and  our  U.S.  Patent  No.  10,792,363  (“US  ’363
Patent”), which relates to an anhydrous form of STS and its method of manufacture, which is the active pharmaceutical
ingredient  in  our  PEDMARK® product.  The  US  ‘190  Patent  was  issued  on  March  24,  2020.    The  US  ‘363  Patent  was
issued on October 6, 2020.  

On January 11, 2022, OHSU filed a Request for Supplemental Examination of US ‘190 Patent (Control No. 96.000,390)
requesting  the  consideration  by  the  Central  Re-examination  Unit  (“CRU”)  of  the  USPTO  of  certain  prior  art  references,
including references cited by Hope in its Petition for IPR that are relevant to the granted claim of the patent. On January
28, 2022, the CRU issued a Supplemental Examination Certificate, identified a Substantial New Question (“SNQ”) on the
patentability of the US ‘190 Patent claims, and ordered a Reexamination of US ‘190 Patent on March 9, 2022.  On May 9,
the PTAB granted Hope Medical’s Petition to Institute the IPR against the US ‘190 Patent and a stayed the US ‘190 Patent
Reexamination pending the result of the US ‘190 Patent IPR. On August 12, 2022, OHSU filed a Motion to Amend the
single claim of the US ‘190 Patent in the IPR to focus on the treatment of medulloblastoma. On December 5, 2022, OHSU
filed a Revised Motion to Amend the single claim of the US ‘190 Patent.  We expect a decision in the ‘190 Patent IPR in
May 2023, which can be appealed by the losing party. 

On  April  5,  2022,  the  USPTO  issued  U.S.  Patent  No.  11,291,728  (‘728)  that  covers  the  PEDMARK®  pharmaceutical
formulation. On September 14, 2022, the USPTO issued Notices of Allowance to us for two additional patent applications
that cover the PEDMARK®  pharmaceutical  formulation.  We  expect  these  two  additional  U.S.  patents  to  issue  in  Q4  of
2022 or Q1 of 2023. These patents will expire in 2039, unless held invalid or unenforceable by a court of final jurisdiction. 

On approval of PEDMARK®, we listed the ‘728 and the ‘190 patents in the FDA Orange Book. We were granted Orphan
Drug Exclusivity in January 2023 for the use of PEDMARK® in the indication to reduce the risk of ototoxicity, or hearing
loss,  associated  with  cisplatin  use  in  pediatric  patients  one  month  of  age  and  older  with  localized,  non-metastatic  solid
tumors.  We plan to pursue PUMA upon approval of the MAA, which would allow for 10 years of market exclusivity upon
PUMA approval.  

We plan to vigorously defend our intellectual property rights related to PEDMARK®. However, we are unable to predict
the  outcome  of  Hope’s  IPR  petitions,  or  the  Supplemental  Examination.    While  we  now  have,  or  will  shortly  receive,
additional U.S. patents that cover PEDMARK® over the IPR challenged patents, an invalidation of our patents covering
PEDMARK® could have a material adverse effect on our ability to protect our rights in PEDMARK® beyond periods of
marketing exclusivity for PEDMARK® possible in the United States under Orphan Drug Designation and in Europe under
PUMA.

CIPLA Litigation

On December 1, 2022, we received a letter dated November 30, 2022, notifying us that CIPLA submitted to the FDA an
ANDA for a generic version of PEDMARK® (sodium thiosulfate solution) that contains Paragraph IV certifications with
respect to two of our patents covering PEDMARK®, ‘190, expiration date May 2038; and ‘728, expiration date May 2039.
These patents are listed in FDA’s list of Approved Drug Products with Therapeutic Equivalence Evaluations, commonly
referred to as the Orange Book, for PEDMARK®. The certifications allege these patents are invalid or will not be infringed
by the manufacture, use or sale of CIPLA’s sodium thiousulfate solution.

Under the Food and Drug Cosmetic Act, as amended by the Drug Price Competition and Patent Term Restoration Act of
1984,  as  amended,  after  receipt  of  a  valid  Paragraph  IV  notice,  the  Company  may  bring  a  patent  infringement  suit  in  a
federal district court against CIPLA within 45 days from the receipt of the Notice Letter and if such a suit is commenced
within the 45-day period, the Company is entitled to a 30 month stay on the FDA’s ability to give final approval to any
proposed products that reference PEDMARK®. In addition to the 30-month stay, because we have received Orphan Drug
Exclusivity,  the  FDA  may  not  approve  CIPLA’s  ANDA  for  at  least  7  years  from  PEDMARK®’s  FDA  approval  date  of
September 20, 2022.  

On January 10, 2023 we filed suit against the CIPLA entities in the United States District Court for the District of New
Jersey (Case No. 3:23-cv-00123), for infringement of the ‘190 Patent and the ‘728 Patent. The suit is ongoing.

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Item 4.      Mine Safety Disclosures

Not applicable.

PART II

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

Our common shares currently trade in the U.S. on the Nasdaq Capital Market under the trading symbol “FENC” and in
Canada on the TSX under the trading symbol “FRX”. 

Record Holders

As  of  March  27,  2023,  there  were  approximately  27  shareholders  of  record  of  our  common  shares,  one  of  which  was
Cede  &  Co.,  a  nominee  for  Depository  Trust  Company,  and  one  of  which  was  The  Canadian  Depository  for  Securities
Limited (“CDS”). All of our common shares held by brokerage firms, banks and other financial institutions in the U.S. or
Canada as nominees for beneficial owners are considered to be held of record by Cede & Co. and CDS, respectively; in
respect  of  brokerage  firms,  banks  and  other  financial  institutions  located  in  Canada.  Cede  &  Co.  and  CDS  are  each
considered to be one shareholder of record.

Dividend Policy

We have never declared or paid cash dividends on our common shares. We currently expect to retain future earnings, if any,
for use in the operation and expansion of business and do not anticipate paying any cash dividends in the foreseeable
future.

Material United States Federal and Canadian Income Tax Consequences

Material U.S. Federal Income Tax Considerations

The following summary describes the material U.S. federal income tax consequences to U.S. Holders (as defined below) of
acquiring, owning, and disposing of our common shares, subject to the qualifications set forth herein.

General

Tax Consequences Not Addressed

This  summary  does  not  address  all  potential  U.S.  federal  income  tax  considerations  that  may  be  relevant  to  a  particular
U.S. Holder. In addition, this summary does not take into account the individual facts and circumstances that may affect the
U.S. federal income tax consequences to a particular U.S. Holder, including specific tax consequences under an applicable
income tax treaty. Accordingly, this summary is not intended to be, and should not be construed as, legal or U.S. federal
income tax advice with respect to any U.S. Holder. This summary does not address any U.S. federal alternative minimum,
U.S.  federal  estate  and  gift,  U.S.  state  and  local,  or  non-U.S.  tax  considerations,  and  does  not  discuss  tax  reporting
requirements that may be applicable to any particular U.S. Holder. Each prospective investor should consult a professional
tax advisor with respect to the U.S. federal income, U.S. alternative minimum, U.S. federal estate and gift, U.S. state and
local, and non-U.S. tax consequences of acquiring, owning, and disposing of our common shares.

Authorities

This summary is based upon the provisions of the United States Internal Revenue Code (the “Code”), the United States
Treasury  Regulations  (whether  final,  temporary,  or  proposed)  promulgated  thereunder,  the  Convention  Between  Canada
and the United States of America with Respect to Taxes on Income and on Capital, signed September 26, 1980, as amended
(the  “Canada-U.S.  Tax  Convention”),  and  administrative  rulings  and  judicial  decisions  interpreting  the  Code  and  the
United States Treasury Regulations, all as currently in effect, and all subject to differing interpretations or change, possibly
on a retroactive basis. We have not sought, and will not seek, a ruling from the IRS regarding any matter discussed herein,
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and no assurance can be given that the IRS would not assert, or that a court would not sustain, a position that is different
from, and contrary to, the positions taken in this summary. This summary does not discuss the potential effects, whether
adverse or beneficial, of any proposed legislation.

U.S. Holders

For purposes of this summary, the term “U.S. Holder” means a beneficial owner of our common shares that is for U.S.
federal income tax purposes:

● an individual who is a citizen or resident of the United States (as determined under U.S. federal income tax rules);

● a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized

in or under the laws of the United States or of any political subdivision of the United States;

● an estate, the income of which is subject to U.S. federal income taxation regardless of its source; or

● a trust that (i) is subject to the primary supervision of a court within the United States and the control of one or

more U.S. persons for all substantial decisions or (ii) has a valid election in effect under applicable United States
Treasury Regulations to be treated as a U.S. person.

An individual may be a resident for U.S. federal income tax purposes in any calendar year if the individual was present in
the United States for at least 31 days in that calendar year and for an aggregate of at least 183 days during the three-year
period ending with the current calendar year. For purposes of this calculation, all of the days present in the current year,
one-third  of  the  days  present  in  the  immediately  preceding  year,  and  one-sixth  of  the  days  present  in  the  second
preceding year are counted. Residents are taxed for U.S. federal income tax purposes as if they were U.S. citizens.

Non-U.S. Holders Not Addressed

For purposes of this summary, a “non-U.S. Holder” is a beneficial owner of common shares that is not a U.S. Holder and is
not  a  partnership  for  U.S.  federal  income  tax  purposes.  This  summary  does  not  address  the  U.S.  federal  income  tax
consequences to non-U.S. Holders of acquiring, owning, and disposing our common shares. Each non-U.S. Holder investor
should consult a professional tax advisor with respect to the U.S. federal income, U.S. alternative minimum, U.S. federal
estate and gift, U.S. state and local, and non-U.S. tax consequences of acquiring, owning, and disposing of our common
shares.

Certain U.S. Holders Not Addressed

This summary does not address the U.S. federal income tax considerations applicable U.S. Holders that are subject to
special provisions under the Code, including, but not limited to, U.S. Holders that:

● are tax-exempt organizations, qualified retirement plans, individual retirement accounts, or other tax-deferred

accounts;

● are financial institutions, underwriters, insurance companies, real estate investment trusts, or regulated investment

companies;

● are broker-dealers, dealers, or traders in securities or currencies that elect to apply a mark-to-market accounting

method;

● have a “functional currency” other than the U.S. dollar;

● own common shares as part of a straddle, hedging transaction, conversion transaction, constructive sale, or other

arrangement involving more than one position;

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● acquired common shares in connection with the exercise of employee stock options or otherwise as compensation

for services;

● hold common shares other than as a capital asset within the meaning of section 1221 of the Code (generally,

property held for investment purposes);

● are partnerships or other “pass-through” entities for U.S. federal income tax purposes (or investors in such

partnerships or entities);

● own, have owned, or will own (directly, indirectly, or by attribution) 10% or more of the total combined voting

power of the outstanding shares of your company;

● are U.S. expatriates who are former citizens or long-term residents of the United States;

● have been, are, or will be residents or deemed to be residents in Canada for purposes of the Income Tax Act

(Canada) (the “Tax Act”);

● use or hold, will use or hold, or that are or will be deemed to use or hold common shares in connection with

carrying on a business in Canada;

● are persons whose common shares constitute “taxable Canadian property” under the Tax Act; or

● have a permanent establishment in Canada for the purposes of the Canada-U.S. Tax Convention.

U.S. Holders that are subject to special provisions under the Code, including, but not limited to, U.S. Holders described
immediately  above,  should  consult  their  own  tax  advisors  regarding  the  U.S.  federal  income,  U.S.  federal  alternative
minimum,  U.S.  federal  estate  and  gift,  U.S.  state  and  local,  and  non-U.S.  tax  consequences  of  acquiring,  owning,  and
disposing of our common shares.

The following summary is not a substitute for careful tax planning and advice. U.S. Holders of common shares are
urged to consult their own tax advisors concerning the U.S. federal income tax consequences of the issues discussed
herein, in light of their particular circumstances, as well as any considerations arising under the laws of any foreign,
state, local, or other taxing jurisdiction.

General Rules Applicable to the Ownership and Disposition of Common Shares

The following discussion describes the general rules applicable to the ownership and disposition of the common shares but
is subject in its entirety to the special rules described below under the headings entitled “Tax Consequences if We Are a
Passive Foreign Investment Company” and “Tax Consequences if We are a Controlled Foreign Corporation.”

Distributions on Common Shares

The gross amount of any distribution (including amounts, if any, withheld in respect of Canadian withholding tax) actually
or  constructively  received  by  a  U.S.  Holder  with  respect  to  our  common  shares  will  be  taxable  to  the  U.S.  Holder  as  a
dividend  to  the  extent  of  our  current  or  accumulated  earnings  and  profits  as  determined  under  U.S.  federal  income  tax
principles. Distributions to a U.S. Holder in excess of earnings and profits will be treated first as a return of capital that
reduces a U.S. Holder’s tax basis in such common shares (thereby increasing the amount of gain or decreasing the amount
of loss that a U.S. Holder would recognize on a subsequent disposition of our common shares), and then as gain from the
sale or exchange of such common shares (see “Sale or Other Taxable Disposition of Our Common Shares”). The amount of
any distribution of property other than cash will be the fair market value of that property on the date of distribution. In the
event we make distributions to holders of common shares, we may or may not calculate our earnings and profits under U.S.
federal income tax principles. If we do not do so, any distribution may be required to be regarded as a dividend, even if that
distribution would otherwise be treated as a non-taxable return of capital or as capital gain. The amount of the dividend
will generally be treated as foreign-source dividend income to U.S. Holders.

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Non-corporate  U.S.  Holders,  including  individuals,  will  generally  be  eligible  for  the  preferential  U.S.  federal  rate  on
“qualified  dividend  income,”  provided  that  we  are  a  “qualified  foreign  corporation,”  the  stock  on  which  the  dividend  is
paid is held for a minimum holding period, and other requirements are satisfied. A “qualified foreign corporation” includes
a foreign corporation that is not a PFIC in the year of the distribution or in the prior taxable year and that is eligible for the
benefits of an income tax treaty with the United States that contains an exchange of information provision and has been
determined by the United States Treasury Department to be satisfactory for purposes of the legislation (such as the Canada-
U.S. Tax Convention).

Distributions  to  U.S.  Holders  generally  will  not  be  eligible  for  the  “dividends  received  deduction”  generally  allowed  to
U.S. corporations in respect of dividends received from other U.S. corporations.

Sale or Other Taxable Disposition of Our Common Shares

Upon the sale, exchange, or other taxable disposition of our common shares, a U.S. Holder generally will recognize gain or
loss  equal  to  the  difference  between  the  amount  realized  upon  the  sale,  exchange,  or  other  disposition  and  such  U.S.
Holder’s tax basis in such common shares sold or otherwise disposed of. If the U.S. holder receives Canadian dollars in the
transaction,  the  amount  realized  will  be  the  U.S.  dollar  value  of  the  Canadian  dollars  received,  which  is  determined  for
cash basis taxpayers on the settlement date for the transaction and for accrual basis taxpayers on the trade date (although
accrual basis taxpayers can also elect the settlement date). A U.S. Holder’s tax basis in common shares generally will be
such holder’s U.S. dollar cost for such common shares. Gain or loss recognized on such sale or other disposition generally
will be long-term capital gain or loss if, at the time of the sale or other disposition, the common shares have been held for
more than one year.

Preferential tax rates currently apply to long-term capital gain of a U.S. Holder that is an individual, estate, or trust. There
are currently no preferential tax rates for long-term capital gain of a corporate U.S. Holder. Deductions for capital losses
are subject to significant limitations under the Code. The gain or loss will generally be U.S.-source gain or loss for foreign
tax credit purposes.

Additional Medicare Tax on Net Investment Income

Certain U.S. Holders that are individuals, estates, or trusts (other than trusts that are exempt from tax) are subject to a tax of
3.8%  on  “net  investment  income”  (or  undistributed  “net  investment  income,”  in  the  case  of  estates  and  trusts)  for  each
taxable year, with such tax applying to the lesser of such income or the excess of such person’s adjusted gross income (with
certain  adjustments)  over  a  specified  amount.  Net  investment  income  includes  dividends  on  the  common  shares  and  net
gains from the disposition of the common shares.

U.S. Holders that are individuals, estates, or trusts should consult their own tax advisors regarding the applicability
of this tax to any of their income or gains in respect of the common shares.

Receipt of Foreign Currency

The  amount  of  any  distribution  paid  to  a  U.S.  Holder  in  foreign  currency,  or  on  the  sale,  exchange,  or  other  taxable
disposition  of  common  shares,  generally  will  be  equal  to  the  U.S.  dollar  value  of  such  foreign  currency  based  on  the
exchange rate applicable on the date of receipt (regardless of whether such foreign currency is converted into U.S. dollars
at that time). If the foreign currency received is not converted into U.S. dollars on the date of receipt, a U.S. Holder will
have a tax basis in the foreign currency equal to its U.S. dollar value on the date of receipt. Any U.S. Holder who converts
or otherwise disposes of the foreign currency after the date of receipt may have a foreign currency exchange gain or loss
that would be treated as ordinary income or loss, and generally will be U.S. source income or loss for foreign tax credit
purposes. Different rules apply to U.S. Holders who use the accrual method of tax accounting. Each U.S. Holder should
consult its own U.S. tax advisors regarding the U.S. federal income tax consequences of receiving, owning, and disposing
of foreign currency.

Foreign Tax Credit

Subject  to  the  PFIC  rules  discussed  below,  a  U.S.  Holder  that  pays  (whether  directly  or  through  withholding)  Canadian
income tax with respect to dividends paid on the common shares generally will be entitled, at the election of such U.S.

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Holder, to receive either a deduction or a credit for such Canadian income tax paid. Generally, a credit will reduce a U.S.
Holder’s  U.S.  federal  income  tax  liability  on  a  dollar-for-dollar  basis,  whereas  a  deduction  will  reduce  a  U.S.  Holder’s
income that is subject to U.S. federal income tax. This election is made on a year-by-year basis and applies to all foreign
taxes paid (whether directly or through withholding) by a U.S. Holder during a year.

Complex  limitations  apply  to  the  foreign  tax  credit,  including  the  general  limitation  that  the  credit  cannot  exceed  the
proportionate share of a U.S. Holder’s U.S. federal income tax liability that such U.S. Holder’s “foreign source” taxable
income bears to such U.S. Holder’s worldwide taxable income. In applying this limitation, a U.S. Holder’s various items of
income  and  deduction  must  be  classified,  under  complex  rules,  as  either  “foreign  source”  or  “U.S.  source.”  Generally,
dividends  paid  by  a  foreign  corporation  (including  constructive  dividends)  should  be  treated  as  foreign  source  for  this
purpose,  and  gains  recognized  on  the  sale  of  stock  of  a  foreign  corporation  by  a  U.S.  Holder  should  be  treated  as  U.S.
source for this purpose, except as otherwise provided in an applicable income tax treaty, and if an election is properly made
under the Code. However, the amount of a distribution with respect to the common shares that is treated as a “dividend”
may  be  lower  for  U.S.  federal  income  tax  purposes  than  it  is  for  Canadian  federal  income  tax  purposes,  resulting  in  a
reduced foreign tax credit allowance to a U.S. Holder. In addition, this limitation is calculated separately with respect to
specific categories of income. The foreign tax credit rules are complex, and each U.S. Holder should consult its own U.S.
tax advisors regarding the foreign tax credit rules.

Information Reporting and Backup Withholding

Under U.S. federal income tax law, certain categories of U.S. Holders must file information returns with respect to their
investment  in,  or  involvement  in,  a  foreign  corporation.  For  example,  certain  U.S.  Holders  who  hold  certain  “specified
foreign  financial  assets”  that  exceed  certain  thresholds  are  required  to  report  information  relating  to  such  assets.  The
definition  of  “specified  foreign  financial  assets”  generally  includes  not  only  financial  accounts  maintained  in  foreign
financial institutions, but also, unless held in accounts maintained by a financial institution, any stock or security issued by
a non-U.S. person, any financial instrument or contract held for investment that has an issuer or counterparty other than a
U.S. person, and any interest in a foreign entity. U.S. Holders may be subject to these reporting requirements unless their
common shares are held in an account at certain financial institutions. Significant penalties may apply for failure to satisfy
applicable reporting obligations.

Distributions paid with respect to common shares and proceeds from a sale, exchange, or redemption of common shares
made  within  the  United  States  or  through  certain  U.S.-related  financial  intermediaries  may  be  subject  to  information
reporting to the IRS and possible U.S. backup withholding (at a rate of 28%). Backup withholding will not apply, however,
to a U.S. Holder who furnishes a correct U.S. taxpayer identification number and makes any other required certification on
IRS Form W-9 or that is a corporation or other entity that is otherwise exempt from backup withholding. Each U.S. Holder
should  consult  its  own  tax  advisors  regarding  the  application  of  the  U.S.  information  reporting  and  backup  withholding
rules.  Backup  withholding  is  not  an  additional  tax.  Amounts  withheld  as  backup  withholding  may  be  credited  against  a
holder’s U.S. federal income tax liability, and such holder may obtain a refund of any excess amounts withheld under the
backup withholding rules by filing an appropriate claim for refund with the IRS and furnishing any required information in
a timely manner.

The discussion of reporting requirements set forth above is not intended to constitute a complete description of all reporting
requirements that may apply to a U.S. Holder. A failure to satisfy certain reporting requirements may result in an extension
of the time period during which the IRS can assess a tax and, under certain circumstances, such an extension may apply to
assessments of amounts unrelated to any unsatisfied reporting requirement. U.S. Holders should consult with their own tax
advisors  regarding  their  reporting  obligations,  if  any,  as  a  result  of  their  acquisition,  ownership,  or  disposition  of  our
common shares.

Tax Consequences if We are a Passive Foreign Investment Company

A foreign corporation generally will be treated as a PFIC if, after applying certain “look-through” rules, either (i) 75% or
more of its gross income is passive income or (ii) 50% or more of the average value of its assets is attributable to assets that
produce  or  are  held  to  produce  passive  income.  Passive  income  for  this  purpose  generally  includes  dividends,  interest,
rents,  royalties  and  gains  from  securities  and  commodities  transactions.  The  look-through  rules  require  a  foreign
corporation that owns at least 25% by value of the stock of another corporation to treat a proportionate amount of assets
and income as held or received directly by the foreign corporation.

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We have not made the analysis necessary to determine whether or not we are currently a PFIC or whether we have ever
been a PFIC. There can be no assurance that we are not, have never been or will not in the future be a PFIC. If we were to
be treated as a PFIC, any gain recognized by a U.S. shareholder upon the sale (or certain other dispositions) of our common
shares (or the receipt of certain distributions) generally would be treated as ordinary income, and a U.S. shareholder may
be required, in certain circumstances, to pay an interest charge together with tax calculated at maximum rates on certain
“excess distributions,” including any gain on the sale or certain dispositions of our common shares. In order to avoid this
tax consequence, a U.S. shareholder (i) may be permitted to make a “qualified electing fund” election, in which case, in
lieu of such treatment, such shareholder would be required to include in its taxable income certain undistributed amounts of
our income or (ii) may elect to mark-to-market our common shares and recognize ordinary income (or possible ordinary
loss) each year with respect to such investment and on the sale or other disposition of the common shares. Additionally, if
we  are  deemed  to  be  a  PFIC,  a  U.S.  shareholder  who  acquires  our  common  shares  from  a  decedent  will  be  denied  the
normally available step-up in tax basis to fair market value for the common shares at the date of the death and instead will
have a tax basis equal to the decedent’s tax basis if lower than fair market value. Neither we nor our advisors have the duty
to or will undertake to inform U.S. shareholders of changes in circumstances that would cause us to become a PFIC. U.S.
shareholders should consult their own tax advisors regarding the application of the PFIC rules including eligibility for and
the manner and advisability of making certain elections in the event we are determined to be a PFIC at any point in time.
We intend to take the action necessary for a U.S. shareholder to make a “qualified electing fund” election in the event we
are a PFIC.

Further, excess distributions treated as dividends, gains treated as excess distributions and mark-to-market inclusions and
deductions,  all  under  the  PFIC  rules  discussed  above,  are  all  included  in  the  calculation  of  net  investment  income  for
purposes  of  the  3.8%  tax  described  above  under  the  subheading  entitled  “Additional  Medicare  Tax  on  Net  Investment
Income”.  United  States  Treasury  Regulations  provide,  subject  to  the  election  described  in  the  following  paragraph,  that
solely for purposes of this additional tax, distributions of previously taxed income will be treated as dividends and included
in net investment income subject to the additional 3.8% tax. Additionally, to determine the amount of any capital gain from
the sale or other taxable disposition of common shares that will be subject to the additional tax on net investment income, a
U.S.  Holder  who  has  made  a  “qualified  electing  fund”  election  will  be  required  to  recalculate  its  basis  in  the  common
shares excluding basis adjustments resulting from the “qualified electing fund” election. Alternatively, a U.S. Holder may
make  an  election  which  will  be  effective  with  respect  to  all  interests  in  a  PFIC  for  which  a  “qualified  electing  fund”
election has been made and which is held in that year or acquired in future years. Under this election, a U.S. Holder pays
the additional 3.8% tax on income inclusions resulting from the “qualified electing fund” election and on gains calculated
after giving effect to related tax basis adjustments.

Tax Consequences if We are a Controlled Foreign Corporation

A foreign corporation will be treated as a “controlled foreign corporation” (“CFC”) for U.S. federal income tax purposes if,
on any day during the taxable year of such foreign corporation, more than 50% of the equity interests in such corporation,
measured  by  reference  to  the  combined  voting  power  or  value  of  the  equity  of  the  corporation,  is  owned  directly  or  by
application of the attribution and constructive ownership rules of Sections 958(a) and 958(b) of the Code by United States
Shareholders.  For  this  purpose,  a  “United  States  Shareholder”  is  any  United  States  person  that  possesses  directly,  or  by
application of the attribution and constructive ownership rules of Sections 958(a) and 958(b) of the Code, 10% or more of
the combined voting power of all classes of equity in such corporation or 10% or more of the total value of shares of all
classes  in  such  corporation.  If  a  foreign  corporation  is  a  CFC  on  any  day  during  any  taxable  year,  each  United  States
Shareholder of our Company who owns, directly or indirectly, our common shares on the last day of the taxable year on
which we are a CFC will be required to include in its gross income for United States federal income tax purposes its pro
rata share of our “Subpart F income,” even if the Subpart F income is not distributed. Subpart F income generally includes
passive income but also includes certain related party sales, manufacturing and services income.

In addition to the inclusion of “Subpart F income” of a CFC in the gross income of a United States Shareholder, there may
be  exposure  to  an  additional  tax  under  the  recently  enacted  Global  Intangible  Low  Tax  Income  regime  (“GILTI”).
Specifically, the GILTI rules impose an annual minimum tax on U.S. Holders of their share of GILTI income generated
through  CFCs.  This  GILTI  income  very  generally  equals  a  CFC’s  income  over  a  10%  return  on  the  CFCs  tangible
depreciable trade or business assets. The GILTI tax is 10.5% (until 2026 and 13.12% for tax years after) on U.S. Holders
who  are  C  corporations,  as  they  are  entitled  to  a  50%  deduction  (37.5%  after  2025)  of  the  GILTI  income  as  well  as  a
reduced foreign tax credit on foreign taxes paid on the GILTI income. U.S. Holders who are individuals, estates or trusts
may pay substantially more tax on GILTI income, as they are subject to ordinary tax rates (ranging from 10% to 37% plus
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the net investment income tax of 3.8%). Such U.S. Holders are not entitled to a deduction on GILTI income or a reduced
foreign tax credit. There is, however, an election available to such U.S. Holders to mitigate the tax impact.

If we are a CFC, the PFIC rules set forth above, even if we are otherwise considered to be a PFIC, will not be applicable.

United States persons who might, directly, indirectly or constructively, acquire 10% or more of our common shares, and
therefore  might  be  a  United  States  Shareholder,  should  consider  the  possible  application  of  the  CFC  rules  and  GILTI
rules and consult a tax advisor with respect to such matters.

Material Canadian Federal Income Tax Considerations

Non-Residents of Canada

The following portion of the summary is generally applicable to a U.S. Holder. Special rules, which are not discussed in
this summary, may apply to a U.S. Holder that is an insurer that carries on an insurance business in Canada and elsewhere.

Disposition of Common Shares

Upon the disposition by a U.S. Holder of common shares in our Company, the U.S. Holder will not be subject to tax under
the  Tax  Act  in  respect  of  any  capital  gain  realized  unless  the  common  shares  disposed  of  constitutes  “taxable  Canadian
property”  of  the  U.S.  Holder  and  the  U.S.  Holder  is  not  entitled  to  relief  under  an  applicable  tax  treaty  or  convention.
Common shares will generally not constitute “taxable Canadian property” of such U.S. Holder unless at any time in the
preceding 60 months both of the following statements were true: (a) the U.S. Holder, together with either (i) persons with
whom the U.S. Holder does not deal at arm’s length or (ii) partnerships in which the U.S. Holder or a person in (a) directly
or indirectly hold membership interests, held shares and/or rights to acquire shares representing 25% or more of the issued
shares of any class of our capital stock; and (b) more than 50% of the fair market value of our common stock was derived
directly  or  indirectly  from  one  or  any  combination  of  (i)  real  or  immovable  property  situated  in  Canada,  (ii)  Canadian
resource properties, (iii) timber resource properties, and (iv) options in respect of, or interests in, or for civil law rights in,
property described in any of (i) to (iii).

U.S.  Holders  whose  common  shares  constitute  “taxable  Canadian  property”  should  consult  their  own  tax  advisors  for
advice having regard to their particular circumstances.

Dividends Paid on Common Shares

Dividends paid, credited or deemed to have been paid or credited on our common shares held by a U.S. Holder will be
subject to a Canadian withholding tax under the Tax Act at a rate of 25% of the gross amount of the dividends, subject to
reduction  by  any  applicable  tax  convention.  Under  the  tax  convention  between  Canada  and  the  United  States  (the  “Tax
Treaty”), the rate of withholding tax on dividends generally applicable to U.S. Holders who beneficially own the dividends
is reduced to 15%. In the case of U.S. Holders that are corporations that beneficially own at least 10% of our voting shares,
the rate of withholding tax on dividends generally is reduced to 5%. So-called “fiscally transparent” entities, such as United
States limited liability companies, or LLCs, are not entitled to rely on the terms of the Tax Treaty, however a member of
such entity will be considered to have received the dividend directly and to benefit from the reduced rates under the Tax
Treaty, where the member is considered under U.S. taxation law to have derived the dividend through that entity and by
reason of the entity being a fiscally transparent entity, the treatment of the dividend is the same as its treatment would be if
the amount had been derived directly by the member. Members of such entities are regarded as holding their proportionate
share of our common shares held by the entity for the purposes of the Tax Treaty.

Item 6.      Reserved

Not applicable.

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

Caution Concerning Forward-Looking Statements

The following discussion and analysis of our financial condition and results of operations should be read in conjunction
with  our  consolidated  financial  statements  and  related  notes  appearing  at  the  end  of  this  Annual  Report.  Some  of  the
information contained in this discussion and analysis or set forth elsewhere in this Annual Report, including information
with  respect  to  our  plans  and  strategy  for  our  business,  includes  forward  looking  statements  that  involve  risks  and
uncertainties. As a result of many factors, including those factors set forth in the “Cautionary Note Regarding Forward-
Looking Statements” and “Risk Factors” section of this Annual Report, our actual results could differ materially from the
results described in, or implied by, the forward-looking statements contained in the following discussion and analysis.

Overview

We  are  a  commercial-stage  biopharmaceutical  company  focused  on  our  only  product  candidate  PEDMARK®.  On
September 20, 2022 we received approval from the FDA for PEDMARK® (sodium thiosulfate injection) to reduce the risk
of ototoxicity associated with cisplatin in pediatric patients one month of age and older with localized, non-metastatic solid
tumors. This approval makes PEDMARK®  the first and only treatment approved by the FDA in this area of significant
unmet medical need.  On October 17, 2022 we announced commercial availability of PEDMARK®  in the United States.

We  sell  our  product  through  an  experienced  field  force  including  Regional  Pediatric  Oncology  Specialists  and  medical
science liaisons who are helping to educate the medical communities and patients about cisplatin induced ototoxicity and
our programs supporting patient access to PEDMARK®.

Further, we have established Fennec HEARS™, a comprehensive single source program designed to connect PEDMARK®
patients  to  both  patient  financial  and  product  access  support.  The  program  offers  assistance  and  resources,  regardless  of
insurance type, that can address co-pays or lack of coverage when certain eligibility requirements are met. Fennec HEARS
also provides access to care coordinators that can answer insurance questions about coverage for PEDMARK® and provide
tips and resources for managing treatment.  

We currently have three patents listed for PEDMARK®  in the FDA’s Orange Book which are the “190”, “728” and “984”
patents. The “190” patent is exclusively in-licensed from Oregon Health & Science University (“OHSU”) and relates to a
method of using our PEDMARK® product. The “190” expires in 2038 and the “728” and “984” patents expire in 2039,
respectively, unless held invalid or unenforceable by a court or final jurisdiction. Further, in January  2023, the USPTO
issued  Notices  of  Allowance  to  us  for  one  additional  patent  applications  that  cover  the  PEDMARK®  pharmaceutical
formulation. We expect this additional U.S. patent to issue in Q1 of 2023 or Q2 of 2023. This patent will expire in 2039,
unless held invalid or unenforceable by a court of final jurisdiction.  We are also pursuing additional patent applications in
both the U.S. and internationally for PEDMARK®.

Hearing loss among children receiving platinum-based chemotherapy is frequent, permanent and often severely disabling.
The incidence of hearing loss in these children depends upon the dose and duration of chemotherapy, and many of these
children  require  lifelong  hearing  aids.  In  addition,  adults  undergoing  chemotherapy  for  several  common  malignancies,
including ovarian cancer, testicular cancer, and particularly head and neck cancer and brain cancer, often receive intensive
platinum-based therapy and may experience severe, irreversible hearing loss, particularly in the high frequencies.

In the U.S. and Europe, it is estimated that, annually, over 10,000 children may receive platinum-based chemotherapy.  The
incidence of ototoxicity depends upon the dose and duration of chemotherapy. Other than PEDMARK®, there is currently
no  established  preventive  agent  for  this  hearing  loss  and  only  expensive,  technically  difficult  and  sub-optimal  cochlear
(inner ear) implants have been shown to provide some benefit. Infants and young children that suffer ototoxicity at critical
stages  of  development  lack  speech  language  development  and  literacy,  and  older  children  and  adolescents  lack  social-
emotional development and educational achievement.

In August 2018, the Pediatric Committee (“PDCO”) of the European Medicines Agency (“EMA”) accepted our pediatric
investigation  plan  (“PIP”)  for  sodium  thiosulfate  with  the  trade  name  Pedmarqsi  for  the  condition  of  the  prevention  of
platinum-induced  hearing  loss.  An  accepted  PIP  is  a  prerequisite  for  filing  a  Marketing  Authorization  Application
(“MAA”) for any new medicinal product in Europe. The indication targeted by our PIP is for the prevention of platinum-

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induced  ototoxic  hearing  loss  for  standard  risk  hepatoblastoma  (“SR-HB”).  Additional  tumor  types  of  the  proposed
indication will be subject to the Committee for Medicinal Products for Human Use (“CHMP”) assessment at the time of
the MAA. No deferred clinical studies were required in the positive opinion given by PDCO. We were also advised that
sodium thiosulfate (tradename to be determined) is eligible for submission of an application for a PUMA. A PUMA is a
dedicated marketing authorization covering the indication and appropriate formulation for medicines developed exclusively
for  use  in  the  pediatric  population  and  provides  market  protection  up  to  10  years.  Therefore,  this  decision  allows  us  to
proceed  with  the  submission  of  a  PUMA  in  the  European  Union  (“EU”)  with  incentives  of  automatic  access  to  the
centralized procedure and up to 10 years of market protection. In February 2020, we announced that we had submitted a
MAA  for  the  prevention  of  ototoxicity  induced  by  cisplatin  chemotherapy  patients  1  month  to  <  18  years  of  age  with
localized, non-metastatic, solid tumors. The EMA continues its review of our MAA.

Now that we have obtained applicable regulatory approval to sell PEDMARK® in the United States, we recognize there
may still be a need to establish collaborations that provide us with up-front payments, licensing fees, milestone payments,
royalties or other revenue.

We  generated  a  net  loss  of  approximately  $23.7  million  for  the  fiscal  year  ended  December  31,  2022,  and  a  net  loss  of
$17.4  million  for  the  fiscal  year  ended  December  31,  2021.  As  of  December  31,  2022,  our  accumulated  deficit  was
approximately $203.2 million ($179.5 million at December 31, 2021).

We believe that our cash and cash equivalents as of December 31, 2022, which totaled $23.8 million, cash from product
sales, plus the remaining Petrichor Financing of $20 million in convertible notes subject to mutual agreement between the
Company and Petrichor (see Note 1 and Note 7 to consolidated financial statements contained elsewhere in this report),
will  be  sufficient  to  meet  our  cash  requirements  through  at  least  the  next  twelve  months.  Our  projections  of  our  capital
requirements  are  subject  to  substantial  uncertainty,  and  more  capital  than  we  currently  anticipate  may  be  required
thereafter. To finance our continuing operations, we may need to raise substantial additional funds through either the sale of
additional equity, the issuance of debt, the establishment of collaborations that provide us with funding, the out-license or
sale  of  certain  aspects  of  our  intellectual  property  portfolio  or  from  other  sources.  We  may  not  be  able  to  raise  the
necessary  capital,  or  such  funding  may  not  be  available  on  financially  acceptable  terms  if  at  all.  If  we  cannot  obtain
adequate  funding  in  the  future,  we  might  be  required  to  further  delay,  scale  back  or  eliminate  certain  research  and
development studies, consider business combinations, or even shut down some, or all, of our operations.

Our  operating  expenses  will  depend  on  many  factors,  including  the  progress  of  our  commercialization  efforts  and
efficiency  of  our  operations  and  current  resources.  Our  research  and  development  expenses,  which  include  expenses
associated  with  our  clinical  trials,  drug  manufacturing  to  support  clinical  programs,  consulting  fees,  sponsored  research
costs, toxicology studies, license fees, milestone payments, and other fees and costs related to the comercialization of our
product,  will  depend  on  the  availability  of  financial  resources,  the  results  of  our  clinical  trials,  and  any  directives  from
regulatory  agencies,  which  are  difficult  to  predict.  Our  general  and  administration  expenses  include  expenses  associated
with  the  compensation  of  employees,  stock-based  compensation,  professional  fees,  consulting  fees,  insurance  and  other
administrative matters associated in support primarily of our commercialization of PEDMARK®.

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Results of Operations

Fiscal 2022 versus Fiscal 2021

In thousands of U.S. Dollars
PEDMARK product sales, net
Cost of product sales
Gross profit
Operating expenses:
Research and development
Selling and marketing
General and administrative
Total operating expense
Loss from operations

Unrealized loss on securities
Amortization expense
Interest expense
Unrealized foreign exchange loss
Interest income
Net loss

Fiscal Year Ended

Fiscal Year Ended

     December 31, 2022      %  

     December 31, 2021      %  

$

$

 1,535  
 (86)
 1,449

 3,531  
 2,785
 17,722  
 24,038  
 22,589  

 (184)
 (149) 
 (978)
 (9) 
 195  
 (23,714) 

$

 15 %   
 12 %  
 74 %   
 100 %   

$

 —  
 —
 —

 4,981  
 —

 12,242  
 17,223  
 17,223  

 (25)
 (16) 
 (126)
 (10) 
 54  
 (17,346) 

$

Increase
(Decrease)
 1,535
 (86)
 1,449

 29 %   
 - %  
 71 %   
 100 %   

$

 (1,450)
 2,785
 5,480
 6,815
 5,280

 (159)
 (133)
 (852)
 1
 141
 (5,430)

● Commercial launch of PEDMARK® commenced in October 2022. The Company recorded net product sales of
$1.54 million in fiscal 2022. The Company recorded discounts and allowances against sales in the amount of $0.2
million and cost of products sold of $0.1 million. The Company had gross profit of $1.4 million for fiscal year
ended 2022. In fiscal 2021, the Company had no revenues.

● Research  and  development  expense  decreased  by  $1.5  million  in  fiscal  2022  as  compared  to  fiscal  2021.  The
Company reduced research and development costs when it received FDA approval of PEDMARK®. The majority
of traditional research and development expenses associated with PEDMARK® are now recorded as general and
administrative expenses or capitalized into inventory and eventually recorded to costs of product sales.

● The Company began incurring selling and marketing expenses when it expanded its payroll to include an internal
salesforce.  Selling  and  marketing  expenses  include  distribution  costs,  logistics,  shipping  and  insurance,
advertising, wages commissions and out-of-pocket expenses. The Company recorded $2.8 million in selling and
marketing expenses in fiscal 2022.

● There was a $5.5 million increase in general and administrative expenses in fiscal 2022 compared to fiscal 2021.
Payroll and benefits related expenses rose by $4.0 million in fiscal 2022 compared to fiscal 2021. There was an
increase  in  legal  costs  of  $1.4  million  in  fiscal  2022  over  fiscal  2021.  This  net  increase  is  comprised  of  an
increase in $0.2 million in class action suit defense, a decrease in general legal expense of $0.2 million and an
increase of $1.4 million in intellectual property litigation. Pre-commercialization activities rose by $0.4 million in
fiscal 2022 over fiscal 2021. Non-cash expenses associated with equity remuneration increased by $0.2 million.  

● The value of our Processa shares declined by $0.2 million for the year ended December 31, 2022. For fiscal year
ended December 31, 2021, there was a gain of $0.03 million. We acquired the Processa shares on October 30,
2020.  The  Processa  shares  are  marked  to  market  at  each  balance  sheet  date  with  the  resulting  change  in  value
being booked as an unrealized gain or loss.

● Amortization expense was up $0.1 million in fiscal 2022, as we wrote off the entire capitalized amount associated
with  the  Bridge  Bank  Loan  and  Security  Agreement  origination  costs  but  replaced  it  with  the  Petrichor
Opportunities Fund I LP Senior Secured Securities Notes. The increase in amortization relates to the relative size
of the deferred asset created by the capitalization of the loan origination and access fees.

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● Other losses increased by $0.6 million, driven mainly by interest on long-term debt.

● Interest income increased in fiscal 2022 as compared to fiscal 2021 by $0.1 million, due to higher average

balances and sharply increased rates on money market accounts for the comparable periods.

Quarterly Information

The following table presents selected consolidated financial data for each of the last eight quarters through December 31,
2022, as prepared under generally accepted accounting principles within the United States, or U.S. GAAP (dollars in
thousands, except per share information).

 (0.18)
 (0.15)
 (0.16)
 (0.18)
 (0.14)
 (0.19)
 (0.31)
 (0.26)

$

Increase
(Decrease)
 1,535
 (86)
 1,449

Period
March 31, 2021
June 30, 2021
September 30, 2021
December 31, 2021
March 31, 2022
June 30, 2022
September 30, 2022
December 31, 2022

Net (Loss)/Income for the Basic Net (Loss)/Income per Diluted Net (Loss)/Income per

Period

Common Share

Common Share

  $

 (4,733)  $
 (4,001) 
 (4,185) 
 (4,427)
 (3,696) 
 (5,075) 
 (8,089) 
 (6,857)

 (0.18)  $
 (0.15) 
 (0.16) 
 (0.18)
 (0.14) 
 (0.19) 
 (0.31) 
 (0.26)

Quarter ended December 31, 2022 versus 2021

In thousands of U.S. Dollars
PEDMARK product sales, net
Cost of product sales
Gross profit
Operating expenses:
Research and development
Selling and marketing
General and administration
Total operating expense
Loss from operations
Unrealized (loss)/gain on securities
Interest income
Amortization expense
Interest expense
Other (loss), net
Net loss

Quarter Ended

Quarter Ended

    December 31, 2022     %  

     December 31, 2021     %  

$

$

 1,535  
 (86)
 1,449

 117  

 2,785
 4,682  
 7,584  
 6,135  
 (58) 
 153  
 (70) 
 (744)
 (3) 
 (6,857) 

$

 2 %   

 37 %
 62 %   
 100 %   

$

 —  
 —
 —

 523  
 —
 3,684  
 4,207  
 4,207  
 (162) 
 13  
 (8) 
 (62)
 (1) 
 (4,427) 

 36 %   
 — %
 64 %   
 100 %   

$

 (406)
 2,785
 998
 3,377
 1,928
 104
 140
 (62)
 (682)
 (2)
 (2,430)

Revenues reported in the three months ended December 31, 2022, represent product sales of PEDMARK®. We announced
product  launch  of  PEDMARK®  on  October  17,  2022.  We  reported  a  loss  from  operations  of  $6.1  million  for  the
three months ended December 31, 2022, compared to a loss from operations of $4.2 million for the same period in 2021.
Research and development expenses totaled $0.1 million for the three months ended December 31, 2022, down by $0.4
million over the same period in 2021. The Company recorded selling and marketing expenses of $2.8 million in the quarter
ended  December  31,  2022.  General  and  administrative  expenses  increased  by  $1.0  million  in  the  three  months  ended
December  31,  2022,  as  compared  to  the  same  period  in  2021.  There  was  an  increase  of  $795  related  to  product  launch
activities, $334 related to professional fees, $89 in payroll and benefits and an $87 increase in miscellaneous items. These
increases were offset by a decrease in  non-cash equity expenses of $318.  There was an unrealized loss of $0.06 million on
the Processa shares for quarter ended December 31, 2022. The Processa shares will be marked to market at each balance
sheet date. Interest income was up $0.14 million for the quarter ended December 31, 2022 compared to the same period a
year prior. This was driven by higher daily balances and higher interest rates. Amortization and interest expenses were up
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$0.74 million for the quarter ended December 31, 2022 over the same period in 2021. The vast majority of this is interest
and is driven by larger debt load and higher interest rates.

As at

As at

Selected Asset and Liability Data (thousands):
Cash and equivalents
Other current assets
Current liabilities
Working capital (1)
(1) [Current assets – current liabilities]

Selected Equity:
Common stock and additional paid in capital
Accumulated deficit
Shareholders’ (deficit) equity

Liquidity and Capital Resources

$

     December 31, 2022      December 31, 2021
 21,100
 1,287
 (1,654)
 20,733

 23,774
 2,954
 (4,608)
 22,120

$

 199,388
 (203,200)
 (2,569)

 194,015
 (179,486)
 15,772

● There was a $2.7 million increase in cash and cash equivalents between December 31, 2022 and December 31,
2021. The net increase was the result of cash operating expenses, offset by the net $20.0 million received from the
Petrichor note and $0.9 million received from the exercise of 273 options. During the period ended December 31,
2022, cash for operations was used mainly on the pre-commercialization activities of PEDMARK®  prior to FDA
approval and then commercialization activities post NDA approval.

● The  increase  in  other  current  assets  of  $1.7  million  between  December  31,  2021  and  December  31,  2022
primarily  relates  to  an  increase  of  $2.1  million  in  inventory  and  accounts  receivable  offset  by  $0.4  million
decrease in the value of Processa shares and prepaid assets.

● Current  liabilities  at  December  31,  2022  increased  $3.0  million  compared  to  December  31,  2021.  Accounts
payable was up $1.6 million over prior year highlighting our post commercialization activity. Accrued expenses
were up $1.4 million over prior year primarily due to a $1.3 million increase in anticipated bonus payments and
employee paid time off.

● Working capital increased by $1.4 million between December 31, 2022 and December 31, 2021. The increase was
a result of cash used in operations offset by net inflow of cash of $20.0 million received from the Petrichor Note,
and $0.9 million received from stock option exercises and interest income.

Selected Cash Flow Data
(dollars and shares in thousands)

Year Ended
December 31, 2022

Year Ended
December 31, 2021

Net cash used in operating activities
Net cash provided by investing activities
Net cash provided by financing activities
Net cash flow

$

$

 (18,058) $
 —  

 20,732
 2,674

$

 (14,222)
 —
 4,978
 (9,244)

The net cash flow used in operating activities for the year ended December 31, 2022 was approximately $18.1 million as
compared  to  $14.2  million  in  2021. There  was  an  increase  in  net  loss  of  $6.4  million  in  fiscal  2022  compared  to  fiscal
2021. In 2022 non-cash items added back to net loss increased by $0.5 million over 2021 and net changes in balance sheet
accounts  added  back  another  $0.2  million  over  2021.  Net  financing  activities  in  2022  provided  approximately  $20.7
million  from  funding  of  the  Petrichor  Note,  net  of  fees,  and  approximately  $0.9  million  arising  from  various  option
exercises.

We continue to pursue various strategic alternatives including collaborations with other pharmaceutical and biotechnology
companies.  Our  projections  of  further  capital  requirements  are  subject  to  substantial  uncertainty.  Our  working  capital
requirements may fluctuate in future periods depending upon numerous factors, including: our ability to obtain additional
financial  resources;  our  ability  to  enter  into  collaborations  that  provide  us  with  up-front  payments,  milestones  or  other
payments;  results  of  our  research  and  development  activities;  progress  or  lack  of  progress  in  our  preclinical  studies  or
clinical trials; unfavorable toxicology in our clinical programs, our drug substance requirements to support clinical

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programs; change in the focus, direction, or costs of our research and development programs; headcount expense; the costs
involved  in  preparing,  filing,  prosecuting,  maintaining,  defending  and  enforcing  our  patent  claims;  competitive  and
technological  advances;  the  potential  need  to  develop,  acquire  or  license  new  technologies  and  products;  our  business
development activities; new regulatory requirements implemented by regulatory authorities; the timing and outcome of any
regulatory review process; and commercialization activities, if any.

We had cash and cash equivalents of approximately $23.8 million as of December 31, 2022. We currently anticipate that
our  available  capital  resources,  including  our  existing  cash  and  cash  equivalents,  accounts  receivable  balances  and  the
remaining $20 million available under the SPA by mutual agreement between the Company and Petrichor, will be sufficient
to  meet  our  expected  working  capital  and  capital  expenditure  requirements  as  our  business  is  currently  conducted  for  at
least the next 12 months.

Financial Instruments

We invest excess cash and cash equivalents in high credit quality investments held by financial institutions in accordance
with our investment policy designed to protect the principal investment. At December 31, 2022, we had approximately $0.3
million in our cash accounts and $23.5 million in savings and money market accounts. While we have never experienced
any  loss  or  write  down  of  our  money  market  investments  since  our  inception,  the  amounts  we  hold  in  money  market
accounts are substantially above the $250,000 amount insured by the FDIC and may lose value.

Our  investment  policy  is  to  manage  investments  to  achieve,  in  the  order  of  importance,  the  financial  objectives  of
preservation of principal, liquidity and return on investment. Investments may be made in U.S. or Canadian obligations and
bank securities, commercial paper of U.S. or Canadian industrial companies, utilities, financial institutions and consumer
loan companies, and securities of foreign banks provided the obligations are guaranteed or carry ratings appropriate to the
policy.  Securities  must  have  a  minimum  Dun  &  Bradstreet  rating  of  A  for  bonds  or  R1  low  for  commercial  paper. The
policy also provides for investment limits on concentrations of securities by issuer and maximum-weighted average time to
maturity  of  twelve  months.  This  policy  applies  to  all  of  our  financial  resources.  The  policy  risks  are  primarily  the
opportunity  cost  of  the  conservative  nature  of  the  allowable  investments.  Until  the  company  is  cash  flow  positive  from
operations, we have chosen to avoid investments of a trading or speculative nature.

We classify investments with original maturities at the date of purchase greater than three months which mature at or less
than twelve months as current. We carry investments at their fair value with unrealized gains and losses included in other
comprehensive income (loss); however, we have not held any instruments that were classified as short-term investments
during the periods presented in this Annual Report.

Off-Balance Sheet Arrangements

Since our inception, we have not had any material off-balance sheet arrangements.

Contractual Obligations and Commitments

None.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial
statements  and  the  reported  amounts  of  revenue  and  expense  during  the  reporting  period.  These  estimates  are  based  on
assumptions and judgments that may be affected by commercial, economic and other factors. Actual results could differ
from these estimates.

An  accounting  policy  is  considered  to  be  critical  if  it  requires  an  accounting  estimate  to  be  made  based  on  assumptions
about matters that are highly uncertain at the time the estimate is made, and if different estimates reasonably could have
been used, or changes in the accounting estimates that are reasonably likely to occur periodically, could materially impact
the financial statements. The following description of critical accounting policies, judgments and estimates should be read
in conjunction with our December 31, 2022 consolidated financial statements.

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Revenue Recognition

Under  Accounting  Standards  Codification  (“ASC”)  606,  Revenue  from  Contracts  with  Customers,  the  Company
recognizes  revenue  when  its  customers  obtain  control  of  promised  goods  or  services,  in  an  amount  that  reflects  the
consideration which the Company determines it expects to receive in exchange for those goods or services. To determine
revenue  recognition  for  arrangements  that  the  Company  determines  are  within  the  scope  of  ASC  606,  the  Company
performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligation(s) in
the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the
contract;  and  (v)  recognize  revenue  when  (or  as)  the  Company  satisfies  its  performance  obligation(s).  As  part  of  the
accounting  for  these  arrangements,  the  Company  must  make  significant  judgments,  including  identifying  performance
obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating
the transaction price to each performance obligation.

Stock-based Compensation

The  calculation  of  the  fair  values  of  our  stock-based  compensation  plans  requires  estimates  that  require  management’s
judgments.  Under  ASC  718,  the  fair  value  of  each  stock  option  is  estimated  on  the  grant  date  using  the  Black-Scholes
option-pricing model. The valuation models require assumptions and estimates to determine expected volatility, expected
life,  expected  dividends  and  expected  risk-free  interest  rates.  The  expected  volatility  was  determined  using  historical
volatility of our stock based on the contractual life of the award. The risk-free interest rate assumption was based on the
yield  on  zero-coupon  U.S.  Treasury  strips  at  the  award  grant  date.  We  also  used  historical  data  to  estimate  forfeiture
experience.  In  valuing  options  granted  in  the  fiscal  years  ended  December  31,  2022  and  2021,  we  used  the  following
weighted average assumptions:

Expected dividend
Risk-free interest rate
Expected volatility
Expected life

Common shares and warrants

Year Ended
December 31, 
2022

Year Ended
December 31, 
2021

 — %  
1.18 - 3.96 %  
150 - 181 %  
5 - 6 years  

 — %
1.41 – 1.62 %
 122 %

10 years

Common  shares  are  recorded  as  the  net  proceeds  received  on  issuance  after  deducting  all  share  issuance  costs  and  the
relative fair value of investor warrants. Warrants are recorded at relative fair value and are deducted from the proceeds of
common shares and recorded on the consolidated statements of shareholders’ equity as additional paid-in capital.

Outstanding Share Information

Our outstanding comparative share data at December 31, 2022 and December 31, 2021 is as follows (in thousands):

    December 31,     December 31,   

Outstanding Share Type
Common shares
Warrants
Stock options

Total

2022
 26,361

 150  
 4,539  
 31,050  

2021
 26,014  
 39
 4,259
 30,312

     Change

 347
 111
 280
 738

Newly Adopted and Recent Accounting Pronouncements

In May 2021, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2021-04,
Earnings  Per  Share  (Topic  260),  Debt-Modifications  and  Extinguishments  (Subtopic  470-50),  Compensation-Stock
Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU
provides measurement guidance for a modification or an exchange of a freestanding equity classified written call option
that is not within the scope of another Topic.  The Company adopted the ASU as of January 1, 2022 and its adoption did

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not  have  a  significant  impact  on  the  Company's  consolidated  financial  statements.    The  Company  will  apply  the
amendments prospectively to modifications or exchanges occurring on or after January 1, 2022.

In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-13,
Financial  Instruments  –  Credit  Losses  (Topic  326)  and  subsequently  related  amendments  (ASU  2018-19,  ASU  2019-04,
ASU  2019-05,  ASU  2019-10,  ASU  2019-11  and  ASU  2022-02).    This  guidance  replaces  the  existing  incurred  loss
impairment guidance and establishes a single allowance framework for financial assets carried at amortized cost based on
expected credit losses. The estimate of expected credit losses requires the incorporation of historical information, current
conditions, and reasonable and supportable forecasts. This ASU will be effective for the year ended December 31, 2023.
The  Company  is  currently  evaluating  the  effect  the  adoption  of  this  ASU  will  have  on  the  consolidated  financial
statements.

In  August  2020,  the    Financial  Accounting  Standards  Board  ("FASB")  issued  Accounting  Standards  Update  (“ASU”)
2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in
Entity’s  Own  Equity  (Subtopic  815-40).  The  new  standard  eliminates  the  current  models  that  require  separation  of
beneficial  conversion  and  cash  conversion  features  from  convertible  instruments  and  simplifies  the  derivative  scope
exception  guidance  pertaining  to  equity  classification  of  contracts  in  an  entity's  own  equity.  The  new  standard  also
introduces  additional  disclosures  for  convertible  debt  and  freestanding  instruments  that  are  indexed  to  and  settled  in  an
entity's  own  equity.  This  ASU  will  be  effective  for  the  year  ended  December  31,  2024.  The  Company  is  currently
evaluating the effect the adoption of this ASU will have on the consolidated financial statements.

In June 2022, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2022-03,
Fair  Value  Measurement  (Topic  820):  Fair  Value  Measurement  of  Equity  Securities  Subject  to  Contractual  Sale
Restrictions,  which  (1)  clarifies  the  guidance  in  Topic  820  on  the  fair  value  measurement  of  an  equity  security  that  is
subject to contractual restrictions that prohibit the sale of an equity security and (2) requires specific disclosures related to
such  an  equity  security.   This  ASU  will  be  effective  for  the  year  ended  December  31,  2024.  The  Company  is  currently
evaluating the effect the adoption of this ASU will have on the consolidated financial statements.

Item 7A.      Quantitative and Qualitative Disclosures About Market Risk

Money Market Investments

We  maintain  an  investment  portfolio  consisting  of  U.S.  or  Canadian  obligations  and  bank  securities  and  money  market
investments  in  compliance  with  our  investment  policy.  We  do  not  hold  any  mortgaged-backed  investments  in  our
investment portfolio. Securities must have a minimum Dun & Bradstreet rating of A for bonds or R1 low for commercial
paper.  The  policy  also  provides  for  investment  limits  on  concentrations  of  securities  by  issuer  and  maximum-weighted
average time to maturity of twelve months. This policy applies to all of our financial resources.

At December 31, 2022, we had $23.5 million in money market investments and savings accounts as compared to $21.0
million at December 31, 2021; these investments typically have minimal risk. We have not experienced any loss or write
down of our money market investments for the years ended December 31, 2022 and 2021; however, the amounts we hold
in money market accounts are substantially above the $250,000 amount insured by the FDIC and may lose value.

Our  investment  policy  is  to  manage  investments  to  achieve,  in  the  order  of  importance,  the  financial  objectives  of
preservation  of  principal,  liquidity  and  return  on  investment.  Our  risk  associated  with  fluctuating  interest  rates  on  our
investments  is  minimal  and  not  significant  to  the  results  of  operations.  We  currently  do  not  use  interest  rate  derivative
instruments  to  manage  exposure  to  interest  rate  changes.  As  our  main  purpose  is  research  and  development,  we  have
chosen to avoid investments of a trade or speculative nature.

Foreign Currency Exposure

We are subject to foreign currency risks as we purchase goods and services which are denominated in Canadian dollars. To
date, we have not employed the use of derivative instruments; however, we do hold Canadian dollars which we use to pay
vendors in Canada and other corporate obligations. At December 31, 2022, we held approximately CAD$0.05.

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Item 8.      Financial Statements and Supplementary Data

The financial statements required to be filed pursuant to this Item 8 are appended to this Annual Report. A list of the
financial statements filed herewith is found at “Index to Financial Statements” on Page F-1.

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 Chief Executive Officer (our principal executive officer) and Chief Financial Officer (our principal financial officer)
have  concluded  based  on  their  evaluation  as  of  December  31,  2022  that  our  “disclosure  controls  and  procedures”  (as
defined  in  Rules  13a-15(e)  and  15d-15(e)  under  the  Exchange  Act  are  effective.  The  term  “disclosure  controls  and
procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of
a company that are designed to ensure that information required to be disclosed by the company in the reports it files or
submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the
SEC’s  rules  and  forms.  Disclosure  controls  and  procedures  also  include,  without  limitation,  controls  and  procedures
designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the
Exchange Act is accumulated and communicated to the company’s management, including its principal executive officer
and principal financial officer and principal accounting officer, or persons performing similar functions, as appropriate, to
allow timely decisions regarding required disclosure.

Management’s Annual Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal
control over financial reporting, as defined in rules promulgated under the Exchange Act, is a process designed by, or under
the  supervision  of,  our  Chief  Executive  Officer  and  Chief  Financial  Officer  and  affected  by  our  Board  of  Directors,
management  and  other  personnel  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the
preparation  of  Consolidated  Financial  Statements  for  external  purposes  in  accordance  with  GAAP.  Internal  control  over
financial reporting includes those policies and procedures that:

● Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and

dispositions of our assets;

● Provide  reasonable  assurance  that  transactions  are  recorded  as  necessary  to  permit  preparation  of  Consolidated
Financial Statements in accordance with GAAP, and that our receipts and expenditures are being made only in
accordance with authorizations of our management and our Board of Directors; and

● Provide  reasonable  assurance  regarding  prevention  or  timely  detection  of  unauthorized  acquisition,  use  or

disposition of our assets that could have a material effect on our Consolidated Financial Statements.

Internal  control  over  financial  reporting  cannot  provide  absolute  assurance  of  achieving  financial  reporting  objectives
because of its inherent limitations. Internal control over financial reporting is a process that involves human diligence and
compliance  and  is  subject  to  lapses  in  judgment  and  breakdowns  resulting  from  human  failures.  Internal  control  over
financial reporting can also be circumvented by collusion or improper override. Because of such limitations, there is a risk
that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting.
However, these inherent limitations are known features of the financial reporting process, and it is possible to design into
the process safeguards to reduce, though not eliminate, this risk.

Our management assessed the effectiveness of our internal control over financial reporting as of December 31, 2022. In
making  its  assessment,  management  used  the  criteria  established  by  the  Committee  of  Sponsoring  Organizations  of  the
Treadway  Commission,  or  COSO,  in  its  2013  Internal  Control  —  Integrated  Framework.  Based  on  its  assessment,
management has concluded that our internal control over financial reporting was effective as of December 31, 2022.

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Because we are a non-accelerated filer and smaller reporting company, Haskell & White LLP, our independent registered
public accounting firm, is not required to attest to or issue a report on the effectiveness of our internal control over financial
reporting.

Changes in Internal Control over Financial Reporting

There was no change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the
Exchange Act) identified in connection with the evaluation of our internal control over financial reporting that occurred
during  the  last  fiscal  quarter  covered  by  this  Annual  Report  that  has  materially  affected,  or  is  reasonably  likely  to
materially affect, our internal control over financial reporting.

Inherent Limitation on the Effectiveness of Internal Controls

The effectiveness of any system of internal control over financial reporting is subject to inherent limitations, including the
exercise of judgment in designing, implementing, operating, and evaluating the controls and procedures, and the inability
to eliminate misconduct completely. Accordingly, any system of internal control over financial reporting can only provide
reasonable, not absolute, assurances. In addition, 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. We intend to continue to monitor and upgrade our internal controls as necessary or
appropriate  for  our  business,  but  cannot  assure  that  such  improvements  will  be  sufficient  to  provide  us  with  effective
internal control over financial reporting.

Item 9B.      Other Information

None.

Item 9C.      Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Not applicable.

PART III

Item 10.      Directors, Executive Officers and Corporate Governance

The following table sets forth the name of each of our executive officers and directors, such person’s principal occupation
or employment, all other positions with us held by such person, if any, the year in which such person became a director of
Fennec and such person’s age.

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Our Board has an Audit Committee, a Compensation Committee, and a Governance Committee. The current members of
such committees are noted in the table below:

Name and Province/State and
Country of Residence, Position

Rostislav Raykov, New Jersey,
USA
 Chief Executive Officer, Director

Robert Andrade, Texas, USA
Chief Financial Officer

Chris A. Rallis, North Carolina, 
USA
 Director(1)(2)
Marco Brughera, Milano, Italy
Director(2)(3)

Adrian J. Haigh, Dublin, Ireland
Director(1)(3)

Khalid Islam, Lugano, Switzerland
Chairman of Board, Director(1)

Jodi A. Cook, PhD South Carolina, USA, 
Director(2)(3)

Current Principal Occupation and Principal
Occupation
For Previous Five Years

CEO of Fennec Pharmaceuticals Inc.;
previously Portfolio Manager at Alchem
Partners; previously Portfolio Manager at
John Levin & Company
CFO of Fennec Pharmaceuticals; previously
senior analyst at Magnetar Capital;
previously Portfolio Manager at Millennium
Partners
Executive-in-residence at Pappas Capital;
previously CEO of ImmunoBiosciences

Former Group CEO of Leadiant Biosciences
SpA; previously Global Head Rare Disease
and R&D at Sigma-tau; VP Preclinical
Development at Nerviano Medical Sciences.
Former SVP, Head of International  at PTC 
Therapeutics; previously Chief Operating 
Officer at Gentium GmbH; previously 
Regional VP Commercial Operations at 
Biogen Idec

Founder and Chairman of Gain
Therapeutics ; previously Chairman and
CEO of Gentium S.p.A.; previously CEO of
Arpida AG
CEO of Skylark Bio Inc, Former SVP, Head
of Gene Therapy Strategy PTC
Therapeutics, Inc, Former COO Agilis
Biotherapeutics, Former Assistant Professor
of Audiology Mayo Clinic

Director Since
July 2009

Age
46

N/A

August 2011

August, 2016

April 2014

47

69

67

63

April 2014

67

September 2019

55

(1) Member of the Audit Committee
(2) Member of the Compensation Committee
(3) Member of the Governance Committee

Rostislav Raykov

Mr.  Raykov  has  served  as  a  director  of  Fennec  since  July  2009  and  as  Chief  Executive  Officer  since  July  2009.  From
January 2006 to December 2007, Mr. Raykov was a portfolio manager for Alchem Investment Partners and John Levin &
Co. Prior to founding Alchem, Mr. Raykov was a portfolio manager and securities analyst for John A. Levin & Co. Event
Driven Fund (2002-2005). Prior to joining John A. Levin & Co., Mr. Raykov was a securities analyst for the Merger Fund
at Tiedemann Investment Group (1999-2002) and an investment banking analyst at Bear Stearns (1998-1999). Mr. Raykov
earned a B.S. in Business Administration from the University of North Carolina at Chapel Hill. As a result of these and
other professional experiences, Mr. Raykov has financial expertise and experience with the Corporation as it has developed
within the drug development industry and, as such, is able to provide the Corporation with unique insight and guidance.

Robert Andrade

Mr. Andrade  has  served  as  Chief  Financial  Officer  since  November  2015.  Mr. Andrade  was  previously  Chief  Financial
Officer and Director of Fennec from September 2009 until August 2013. In addition to his role with Fennec, Mr. Andrade
was a private investor in 2015, and a senior analyst at Magnetar Capital from 2013 - 2014. Mr. Andrade graduated from
University of Southern California, where he earned a Masters of Arts degree and Bachelor of Arts degree in economics.

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Chris A. Rallis

Mr. Rallis has served as a director of Fennec since August 2011. Mr. Rallis has been an executive-in-residence at Pappas
Capital,  a  life  science  venture  capital  firm  since  January  2008.  Previously,  Mr.  Rallis  was  the  President  and  Chief
Executive Officer of ImmunoBiosciences, Inc. (“IBI”), a vaccine technology company formerly located in Raleigh, North
Carolina  from  April  2006  through  June  2007.  Prior  to  joining  IBI,  Mr.  Rallis  served  as  an  executive-in-residence  (part-
time)  for  Pappas  Capital,  and  as  a  consultant  for  Duke  University  and  Panacos  Pharmaceuticals,  Inc.  Mr.  Rallis  is  the
former President and Chief Operating Officer (“COO”) and director of Triangle Pharmaceuticals, Inc., which was acquired
by Gilead Sciences in January 2003 for approximately $465 million. Prior to assuming the role of President and COO in
March  2000,  he  was  Executive  Vice  President,  Business  Development  and  General  Counsel.  While  at  Triangle,
Mr.  Rallis  participated  in  11  equity  financings  generating  gross  proceeds  of  approximately  $500  million.  He  was  also
primarily responsible for all business development activities which included a worldwide alliance with Abbott Laboratories
and the in-licensing of ten compounds. Before joining Triangle in 1995, Mr. Rallis served in various business development
and  legal  management  roles  with  Burroughs  Wellcome  Co.  over  a  13-year  period,  including  Vice  President  of  Strategic
Planning  and  Business  Development.  Mr.  Rallis  also  serves  on  the  board  of  Lung  Cancer  Initiative  of  NC,  located  in
Raleigh, North Carolina. Mr. Rallis received his A.B. degree in economics from Harvard College and a J.D. from Duke
University.  As  a  result  of  these  and  other  professional  experiences,  Mr.  Rallis  possesses  particular  healthcare  industry
knowledge and experience which strengthens the Board’s collective qualifications, skills, and experience.

Dr. Marco Brughera

Dr. Brughera has been a director of Fennec since August 2016. Currently, he is the founder at Brucon srls and Strategic
Advisor  at  Essetifin.  From  2011  until  2021,  Dr.  Brughera  had  been  CEO  of  Lediant  Biosciences  and  has  held  several
positions for the Sigma-Tau Group, including CEO and Global Head of Sigma Tau Rare Disease, President of Sigma-Tau
Research and President of Sigma-Tau Pharmaceuticals. He drove the commercial revival of a lead oncology product line
resulting in its successful sale for a total of around $900M. He also successfully out-licensed the Defibrotide US rights to
Jazz  Pharmaceuticals.  From  2004  to  2010,  Dr.  Brughera  served  as  the  Vice  President  of  Preclinical  Development  at
Nerviano  Medical  Sciences  (NMS),  a  pharmaceutical  oncology-focused  integrated  discovery  and  development
company.  He  also  served  as  the  Managing  Director  at  Accelera,  an  independent  contract  research  organization  with  the
NMS Group. From 1999 to 2004, Dr. Brughera held several senior level positions in the areas of research and development
with Pharmacia and Pfizer. Prior to 1999, he held various positions at Pharmacia & Upjohn and Farmitalia Carlo Erba SpA,
an Italian pharmaceutical company. He currently serves on the Board of Leadiant Biosciences Inc and Limited; advisor and
biotech  champion  at  Indaco  Ventures  Partners  SGR.  Previously  was  a  Board  member  of  Gentium,  Exelead,  Soligenix,
Lee’s Pharmaceuticals and Naicons. 

Dr.  Brughera  earned  his  degree  in  veterinary  medicine  from  the  University  of  Milan  and  is  a  European  Registered
Toxicologist.  Dr.  Brughera  has  wide-spread  experience  and  knowledge  of  pharmaceutical  drug  development  in
international  companies.  His  knowledge  in  particular,  of  clinical  drug  development  in  Europe,  deepens  the  Board’s
collective qualifications, skills and experience. 

Adrian J. Haigh

Mr. Haigh has been a director of Fennec since April 2014. Mr. Haigh retired from PTC Therapeutics on Dec 31st 2022, his
last role at PTC was Senior Vice President and Head of International, he joined the company in 2014 as Head of EMEA
and  built  the  company’s  international  organization.  Previously  Mr.  Haigh  served  as  Chief  Operating  Officer  at  Gentium
GmbH since March 2011. Prior to joining Gentium, Mr. Haigh served as Regional VP Commercial Operations at Biogen
Idec where he managed several affiliates and also the global distributor business and prior to that was the General Manager
of Amgen Nordic and Portugal. He served as the Executive Vice President of Global Marketing and Corporate Planning at
EUSA Pharma and joined EUSA from Amgen where he led the international oncology franchise. Mr. Haigh previously has
held senior commercial and marketing positions at SmithKline Beecham, Schering Plough, Organon and Novo Nordisk. He
has been a Director of Fennec Pharmaceuticals Inc. since April 28, 2014. He received a Bachelor of Arts with Honors in
Economic History from Huddersfield Polytechnic, West Yorkshire, England, a Diploma in Marketing from the Institute of
Marketing and a Diploma in Company Direction from the Institute od Directors. As a result of these and other professional
experiences,  Mr.  Haigh  has  extensive  international  oncology  development  expertise  which  strengthens  the  Board’s
collective qualifications, skills and experience.

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Dr. Khalid Islam

Dr.  Islam  has  been  a  director  of  Fennec  since  April  2014  and  is  our  current  Chairman  of  the  Board.  Dr.  Islam  was  the
Chairman  and  CEO  of  Gentium  S.p.A.  (a  Nasdaq-listed  company;  2009-2014)  where  he  led  the  transition  from  a  loss-
making to a cash-flow positive and profitable company. Under his leadership, the company value increased from US$25
million  leading  to  a  successful  all  cash  US$1  billion  merger  with  Jazz  Pharmaceuticals,  plc.  Subsequent  to  the  sale  of
Gentium,  Dr.  Islam  has  been  involved  from  both  an  advisory  and  board  level  in  several  public  and  private  healthcare
related companies. From 1999-2008, Dr. Islam was President and CEO of Arpida AG where he transitioned the early-stage
start-up to a SWX-listed company and raised US$300 million in the IPO and follow-ons. From 1987-1999, he held various
positions  in  HMR  &  MMD  (now  Sanofi-Aventis).  From  1977-1987,  Dr.  Islam  worked  in  academia  at  Imperial  College
(Univ. of London) and in Milan University, where he was a contract professor. Dr. Islam is a graduate of Chelsea College
and received his Ph.D. from Imperial College, University of London. He holds several patents and has published over 80
articles in leading journals. He is an advisor to the venture group Kurma Biofund (Paris). He is a founder/co-founder of
Gain Therapeutics Inc. (GANX), Sirius Healthcare Partners GmbH (Zurich), PrevAbr LLC (D.C.), BioAim LLC (L.A.) &
Life Sciences Management GmbH (Zug). Dr. Islam is Board Chair at Minoryx Therapeutics (Spain) and Gain Therapeutics
Inc. (GANX), a public company. . In the past, he has served on the Board of Directors of Immunomedics (USA), Processa
Pahramacueticals  (PCSA),  Pcovery  Aps  (Denmark),  Adenium  Aps  (Denmark),  C10  Pharma  AS  (Norway),  Karolinska
Development  (KDEV,  Sweden)  and  MolMed  S.p.A.  (MLMI,  Italy).  Dr.  Islam’s  extensive  international  pharmaceutical
expertise  in  transitioning  companies  from  development  to  production  strengthens  the  Board’s  collective  qualifications,
skills and experience.

Dr. Jodi Cook

Dr. Cook has been a director of Fennec since September 2019. Dr. Cook is currently CEO of Skylark Bio Inc, an early-
stage  Company  working  on  gene  therapy  for  genetic  disorders.  Dr.  Cook  previously  served  as  SVP  and  Head  of  Gene
Therapy  Strategy  at  PTC  Therapeutics  from  August  2018  until  February  2020.  Previously  she  was  one  of  the  founding
members and Chief Operating Officer of Agilis Biotherapeutics, a clinical-stage company focused on gene therapies for
rare diseases of the central nervous system, from December 2013 until its acquisition by PTC Therapeutics in August 2018.
While at Agilis she led the sale of the company to PTC in a deal that represented significant value to all parties. Dr. Cook’s
career spans a wide range of experiences including VP of Clinical Research at InSound Medical and Director of Audiology
at  Songbird  Hearing,  both  successful  biotech  start-up  companies  within  the  hearing  industry.  She  has  been  Assistant
Professor  of  Audiology  and  Director  of  the  Hearing  Aid  Program  at  Mayo  Clinic.  Dr.  Cook  earned  a  BA  from  Loyola
University in Maryland, M.Aud. from University of South Carolina, and PhD from Arizona State University in Hearing
Science.  She  completed  a  clinical  fellowship  at  Johns  Hopkins  School  of  Medicine  in  Baltimore,  MD.  Her  extensive
scientific, clinical and executive business experience strengthens the Board’s collective qualifications, skills and expertise.

Audit Committee

On  behalf  of  the  Board,  the  Audit  Committee  of  the  Board  retains,  oversees  and  evaluates  our  independent  auditors,
reviews  the  financial  reports  and  other  financial  information  provided  by  us,  including  audited  financial  statements,  and
discusses  the  adequacy  of  disclosure  with  management  and  the  auditors.  The  Audit  Committee  also  reviews  the
performance  of  the  independent  auditors  in  the  annual  audit  and  in  assignments  unrelated  to  the  audit,  assesses  the
independence of the auditors, and reviews their fees. The Audit Committee is also responsible for reviewing our internal
controls  over  financial  reporting  and  disclosure.  The  Audit  Committee  operates  under  a  written  charter  adopted  by  the
Board.

The directors have appointed an Audit Committee consisting of three directors: Chris A. Rallis, Khalid Islam and Adrian
Haigh,  each  of  whom  is  independent  and  financially  literate  within  the  meaning  of  National  Instrument  52-110  –  Audit
Committees  and  is  independent  under  Rule  5605(a)(2)  of  the  Nasdaq  listing  standards.  In  addition,  the  Board  has
determined that Mr. Rallis qualifies as an “audit committee financial expert,” as defined in Item 407(d)(5) of Regulation S-
K promulgated by the SEC based on his business and financial experience described above.

Code of Ethics

In February 2004, our Board adopted a Mandate of the Board of Directors, Corporate Governance Guidelines and a Code
of Business Conduct and Ethics (the “Conduct and Ethics Code”) applicable to all of our officers, directors and

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employees.  We  are  committed  to  adhering  to  applicable  legal  requirements  and  maintaining  the  highest  standards  of
conduct and integrity. The Conduct and Ethics Code sets out the legal and ethical standards of conduct for our personnel
and  addresses  topics  such  as:  reporting  obligations  and  procedures;  honest  and  ethical  conduct  and  conflicts  of  interest;
compliance  with  applicable  laws  and  Company  policies  and  procedures;  confidentiality  of  corporate  information;  use  of
corporate assets and opportunities; public disclosure and books and records; and non-retaliation. The Conduct and Ethics
Code was updated in June of 2019 and is available on our website at www.fennecpharma.com.

We will post any amendment to this code, as well as any waivers that are required to be disclosed by the rules of the SEC,
on our website promptly following the date of such amendment or waiver. We undertake to provide to any person without
charge,  upon  request,  a  copy  of  the  Conduct  and  Ethics  Code  by  writing  to  Attn:  Code  of  Ethics  Request,  Fennec
Pharmaceuticals Inc., 68 TW Alexander Drive, PO Box 13628, Research Triangle Park, North Carolina 27709.

Item 11.      Executive Compensation

Summary Compensation Table

The following table sets out certain information respecting the compensation paid to our Chief Executive Officer, our Chief
Financial Officer, and our former Chief Commercial Officer (“Named Executive Officers”) for the fiscal years ended
December 31, 2022 and December 31, 2021.

Name and Principal Position
Rostislav Raykov, CEO

Robert Andrade, CFO

Shubh Goel, CCO

Year
2022  
2021  
2022  
2021  
2022  
2021  

Salary ($)
 503,436  
 468,452  
 364,698  
 339,409  
 8,637  
 376,505  

     Restricted Share Option Awards     

($)(1)

Bonus ($) Unit Awards ($)(2)
 —
 110,725  
 —  
 —  2,951,923  
 —  
 64,221  
 —  
 —
 1,006,364  
 153,000
 —  
 —  
 —
 —  
 1,006,364  
 153,000
 —  

Total ($)
 614,161
 3,420,375
 428,919
 1,498,773
 8,637
 1,535,869

(1) Represents  the  aggregate  grant  date  fair  value  computed  in  accordance  with  FASB  ASC  Topic  718.  Dollar  value
amounts are based on individual grants to each of Mr. Raykov, Mr. Andrade  and Ms. Goel of 300,000, 250,000 and
75,000, 100,000 and 75,000, 100,000 options, respectively, on December 20, 2021 and June 2, 2021, at an exercise
price of $4.08 and $7.53 per common share, respectively. On December 20, 2021, Mr. Andrade and Ms. Goel were
also  awarded  37,500  Restricted  Share  Units  each.  The  December  20,  2021  awards  and  grants  to  the  executives  all
vested conditionally upon FDA approval of PEDMARK® in calendar year 2022 with executive still employed at the
Company. All option grants expire 10 years after grant date. The June, 2021 grants vest in the following manner: one-
third  of  these  options  shall  vest  and  may  be  exercised  one  year  after  the  grant  date  (the  “Vesting  Commencement
Date”). The remaining two-thirds of the options shall vest monthly at a rate of 1/24th of the remaining grant and shall
be  exercisable  as  of  the  last  day  of  each  following  month  after  the  Vesting  Commencement  Date.  As  of  the  third
anniversary of the grant date, all of the options shall be vested.

Rostislav Raykov

Mr. Raykov has been employed by us since July 2009. Pursuant to an employment agreement dated May 3, 2010 between
Mr. Raykov and Fennec, Mr. Raykov is employed as our Chief Executive Officer and: (a) received an initial annual salary
in the amount of $140,000, subject to annual adjustment by our Board of Directors, (b) upon approval by shareholders of
our amended stock option plan was granted options to purchase up to 5.0% of our common shares estimated by us to be
outstanding upon completion of our 2010 rights offering, and (c) may receive annual bonuses at the sole discretion of the
Board. If Mr. Raykov’s employment terminates due to a change of control of Fennec, Mr. Raykov’s remaining unvested
options shall immediately vest and be fully exercisable. If Mr. Raykov is dismissed from employment by us for any reason
other than “for cause,” we are obligated to pay Mr. Raykov severance compensation equal to twelve months of salary. The
initial  term  of  the  agreement  was  for  one  year  and  the  agreement  automatically  extends  for  additional  one-year  periods
unless terminated by either party in accordance with the agreement. Effective December 31, 2022, Mr. Raykov’s salary is
$513,400 per year.

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Robert Andrade

Mr. Andrade has been employed by us since November 2015. Pursuant to an employment agreement dated November 13,
2015, Mr. Andrade is employed as our Chief Financial Officer and: (a) received an initial annual salary in the amount of
$165,000, and (b) may receive annual bonuses at the sole discretion of the Board. If Mr. Andrade’s employment terminates
due to a change of control of the Fennec, Mr. Andrade’s remaining unvested options shall immediately vest and be fully
exercisable. If Mr. Andrade is dismissed from employment by us for any reason other than “for cause,” we are obligated to
pay  Mr.  Andrade  severance  compensation  equal  to  six  months  of  salary.  Effective  December  31,  2022,  Mr.  Andrade’s
salary is $371,914 per year.

Shubh Goel

Ms. Goel commenced employment with us in September 2019. Pursuant to an employment agreement dated September 9,
2019, Ms. Goel was employed as our Chief Commercial Officer and: (a) received an initial annual salary in the amount of
$360,000, subject to annual adjustment by our Board of Directors, and (b) was eligible to receive an annual bonus of up to
40% of her base salary per twelve month period, at the discretion of the CEO and the Board of Directors. If Ms. Goel’s
employment was terminated by us for any reason other than “for cause”, we would have been obligated to pay Ms. Goel
(i)  severance  in  the  amount  of  six  months  of  employees  base  salary,  (ii)  prorated  share  of  any  target  bonus  earned  by
Ms.  Goel  and,  (iii)  accelerated  vesting  of  stock  options.  The  initial  term  of  the  agreement  was  for  one  year  and  the
agreement automatically extended for additional one-year periods unless terminated by either party in accordance with the
agreement. Ms. Goel tendered her resignation on January 31, 2022.

In addition to their employment agreements, Mr. Raykov, Mr. Andrade and Ms. Goel are a party to a confidentiality and
intellectual property agreement with the Company.

In  the  employment  agreements  for  each  of  Mr.  Raykov,  Mr. Andrade  and  Ms.  Goel,  “for  cause”  is  generally  defined  as
(1) material breach of the terms of the employment or intellectual property agreements; (2) failure to perform the duties
inherent in their position in good faith and in a reasonable and appropriate manner; or (3) acts of fraud or embezzlement or
other intentional misconduct which adversely affects our business.

Payments on Termination

The following table provides details regarding the estimated incremental payments from us to each of the Named
Executive Officers assuming termination without cause on December 31, 2022. Ms. Goel’s resignation was voluntary and
there is no severance owed.

Name
Rostislav Raykov, CEO
Robert Andrade, CFO
Shubh Goel, CCO

Payments on Change of Control

     Severance     Estimated Bonus     Value of benefits
 725,157
 323,216
 94,126

$ 468,452
$ 169,705
$  94,126

$
$
 — $

 256,705
 153,511

$
$
$

The following table provides details regarding the estimated incremental payments from us to each of the Named
Executive Officers upon change of control.

Name
Rostislav Raykov, CEO
Robert Andrade, CFO
(1) Change of control payments are calculated based on the two-year annualized average salary plus cash bonus as

    Estimated Bonus(1)     Value of benefits
$  1,213,005
 528,919
$

2 X $
1.25 X $

 1,213,005
 528,919

Change of Control
Multiple

calculated as of December 31, 2022.

In addition to the payments above, an incentive plan has been established pursuant to which, upon completion of a change
in  control  transaction  prior  to  December  31,  2023,  1%  of  the  transaction  value  up  to  $350  million  and  1.25%  of  the
transaction value in excess of $350 million up to $400 million  and 1.5% of transaction value in excess of $400 million,

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with 50% of such incentive pool being payable to the CEO, 30% to the CFO and the balance to other key personnel as
determined by the CEO in consultation with the Compensation Committee.

Equity Grants, Exercises and Holdings

The following table sets forth information concerning the number and value of unexercised options held by each Named
Executive  Officer  as  of  December  31,  2022.  All  executive  awards,  with  the  exception  of  those  expiring  05/15/2030  and
06/02/2031,  are  exercisable  immediately.  Grants  expiring  12/20/2031  fully  vested  upon  FDA  approval  of  PEDMARK®.
 Our current stock option plan provides for equity awards and grants denominated in US and CAD dollars.

Number of Options

     Granted      Exercisable      Option Exercise Price

Name
Rostislav Raykov

Robert Andrade

USD$
USD$

 300,000
 131,948

   150,000
  100000
  100000
   150,000
 25,000
 83,333

 300,000
 250,000
 250,000       222,224      USD$     
 150,000
 100,000
 100,000
 150,000
 25,000
 83,333
 16,666
 50,000
 75,000
 100,000
 125,000
 80,000
 50,000
 50,000
 75,000

  USD$
  USD$
  USD$
  USD$
  USD$
  USD$
 —   USD$
 —   USD$
USD$
USD$
  USD$
  USD$
  USD$
  USD$
  USD$

 75,000
 52,779
   111,112
 80,000
 50,000
 50,000
 75,000

     Expiration Date
12/20/2031
 4.08
06/02/2031
 7.53
 6.93      05/15/2030
  04/04/2029
 4.83
  02/06/2028
 8.38
  06/27/2027
 5.10
  07/05/2026
 2.45
  12/31/2024
 2.69
  01/24/2024
 1.59
  08/23/2023
 0.72
  11/20/2022
 1.05
12/20/2031
 4.08
06/02/2031
 7.53
  05/15/2030
 6.93
  04/04/2029
 4.83
  02/06/2028
 8.38
  06/27/2027
 5.10
  07/05/2026
 2.45

Compensation of Directors

Director Compensation Table

The following table summarizes the compensation earned by our non-executive directors for the year ended December 31,
2022.

    Fees paid in Cash     Stock Awards    Option Awards(1)(2)    

Name
Dr. Islam
Mr. Brughera
Mr. Haigh
Dr. Cook
Mr. Rallis
Total
(1) Represents the aggregate grant date fair value computed in accordance with FASB ASC Topic 718.
(2) Detail of option grants are presented in the following table:

 85,000
 40,000  
 40,000  
 35,000  
 42,500  
 242,500

 —
 —  
 —  
 —  
 —  
 — $

$

$

 83,692
 66,952  
 66,952  
 66,952  
 66,952  
 351,500

Total
 168,692
 106,952
 106,952
 101,952
 109,452
$  594,000

Name
Mr. Rallis
Mr. Brughera
Mr. Haigh
Dr. Islam
Dr. Cook
Total

Date of Grant
    June 14, 2022    
June 14, 2022 
June 14, 2022 
June 14, 2022 
June 14, 2022 

91

Number of Options Granted

 20,000     
 20,000  
 20,000  
 25,000  
 20,000  
 105,000  

Option Exercise Price $USD
 5.59
 5.59
 5.59
 5.59
 5.59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
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The annual compensation considerations for non-executive directors also include the awarding of stock options. We believe
that granting of options to the non-executive directors serves three primary purposes: (1) to recognize the significant time
and effort commitments of being a member of our Board; (2) to provide long-term incentives for future efforts since the
value of the options is directly dependent on our market valuation; and (3) to retain quality individuals. When determining
whether and how many new option grants will be made, the Compensation Committee takes into account the amount and
terms of any outstanding options. We do not require our non-executive directors to own a specific amount of our common
shares.

Each of Adrian J. Haigh, Khalid Islam, Marco Brughera, Jodi Cook and Chris A. Rallis has entered into an Independent
Director  Agreement  with  the  Company,  which  provides  for  cash  compensation  as  set  forth  by  the  Compensation
Committee  commensurate  with  that  member’s  responsibilities.  The  Compensation  Committee  may  also  remunerate
members in the form of a grant of options to purchase shares of our common shares. The options immediately vest when
granted  and  are  otherwise  subject  to  the  terms  and  conditions  of  our  stock  option  plan,  as  amended.  The  Independent
Director Agreements also provide for the reimbursement of such director’s reasonable travel and related expenses incurred
in the course of attending board meetings.

Item 12.      Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The  following  table  sets  forth  information  regarding  our  common  shares  beneficially  owned  as  of  March  27,  2023  by:
(i)  each  of  our  officers  and  directors;  (ii)  all  officers  and  directors  as  a  group;  and  (iii)  each  person  known  by  us  to
beneficially own five percent or more of our outstanding common shares. Except as indicated below, the security holders
listed possess sole voting and investment power with respect to the shares beneficially owned by that person. Except as
otherwise indicated below, the address for each listed shareholder is c/o Fennec Pharmaceuticals Inc., 68 TW Alexander
Drive, PO Box 13628, Research Triangle Park, North Carolina 27709.

Name

Adrian J. Haigh
Dr. Khalid Islam
Robert Andrade
Marco Brughera
Jodi Cook
Chris A. Rallis
Rostislav Raykov
All Officers and Directors as a Group
Southpoint Capital Advisors, LP.(2)
Essetifin SpA(3)
Sonic Fund II, LP.(4)
Avaro

     Common shares    
Purchase
Warrants
Exercisable

Common shares
Options
Exercisable
Common shares Within 60 Days   Within 60 Days
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 —

 —  
 —  
 149,721  
 —  
 —  
 32,077  
 217,838  
 399,636  
 4,077,214  
 3,993,694  
 2,578,134  
 1,670,000

 273,579  
 363,825  
 518,891  
 155,545  
 80,000  
 189,186  
 1,318,061  
 2,899,087  
 —  
 —  
 —  
 —  

  Total Stock and

Stock Based
Holdings(1)

%
Ownership(1)

 273,579  
 363,825  
 668,612  
 155,545  
 80,000  
 221,263  
 1,535,899  
 3,298,723  
 4,077,214  
 3,993,694  
 2,495,753  
 1,670,000

 1.03 %
 1.36 %
 2.48 %
 0.59 %
 0.30 %
 0.83 %
 5.54 %
 10.97 %
 15.44 %
 15.12 %
 9.77 %
6.32 %

(1) For purposes of this table “beneficial ownership” is determined in accordance with Rule 13d-3 under the Exchange
Act, pursuant to which a person or group of persons is deemed to have “beneficial ownership” of any common shares
that such person or group has the right to acquire within 60 days after March 27, 2023. For purposes of computing
the percentage of outstanding common shares held by each person or group of persons named above, any shares that
such person or group has the right to acquire within 60 days after March 27, 2023 are deemed outstanding but are not
deemed to be outstanding for purposes of computing the percentage ownership of any other person or group. As of
March 27, 2023 there were 26,411,520 common shares issued and outstanding.

(2) Southpoint Capital Advisors, LP, 623 Fifth Avenue, Suite 2503, New York, New York 10022. John S. Clark, II holds

voting and investment power over the shares owned by Southpoint Capital Advisors, LP.

(3) Essetifin SpA, Via Sudafrica 20, Rome, Italy 00144. Mario Artali holds voting and investment power over the shares

owned by Essetifin SpA.

(4) Sonic Fund II, LP, 400 Hobron Lane, Suite 3709, Honolulu, HI 96815. Lawrence Kam holds voting and investment

power over the shares held by Sonic Fund II, LP.

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(5) Avaro Capital Advisors, LLC, 110 Greene Street, Suite 800, New York, NY 10012. Scott Epstein holds voting and

investment power over the shares owned by Avoro Capital Advisors, LLC.

Equity Compensation Plan Information

The following table provides certain information with respect to securities authorized for issuance under equity incentive
plans as of December 31, 2022.

(share amounts are in thousands):

(c)
Number of securities remaining
available for future issuance under
equity compensation plans
(excluding securities reflected in
Column (a))

(a)

(b)

  Number of securities to be issued   Weighted-average exercise price of
outstanding options, warrants and
rights

upon exercise of outstanding
options warrants and rights

Plan Category
Equity compensation
plans approved by
security holders
Total
* Our current stock option plan allows for the issuance of equity awards and grants denominated in both U.S. dollars and

USD $5.51

 2,062

 2,062

 4,689

 4,689

 —  

Canadian dollars. At December 31, 2022, there were 2.2 million common shares available for future grants under our
current stock option plan.

Item 13.      Certain Relationships and Related Transactions, and Director Independence

Related Party Transactions

There were no reportable transactions with related parties during the year ended December 31, 2022 in which the amount
involved  exceeded  the  lesser  of  $120,000  or  one  percent  of  the  average  of  our  total  assets  at  year-end  for  the  last  two
completed fiscal years.

Indemnifications Related to Officers and the Board of Directors.

We  have  agreed  to  indemnify  members  of  our  Board  of  Directors  (the  “Board”)  and  certain  of  our  officers  if  they  are
named or threatened to be named as a party to any proceeding by reason of the fact that they acted in such capacity. We
maintain  directors’  and  officers’  (“D&O”)  insurance  coverage  to  protect  against  such  losses.  We  have  not  historically
incurred  any  losses  related  to  these  types  of  indemnifications.  Presently,  we  are  defending  a  suit  against  our  Board  and
certain  named  officers.  Management  is  unable  to  estimate  a  dollar  value  related  to  the  suit,  nor  can  it  determine  the
probability of an outcome either in favour or against the Company. As a result, we have not recorded any liabilities related
to such indemnifications as of December 31, 2022. In addition, as a result of D&O insurance policy coverage, we believe
these indemnification agreements are not significant to our results of operations.

Director Independence

The  Board  of  Directors  is  composed  of  a  majority  of  independent  directors.  The  Board  applies  the  definition  of
independence found in the Nasdaq listing standards and in Canadian National Instruments 52-110 and 58-101 and National
Policy  58-201.  The  Board  has  determined  that  Mr.  Brughera,  Haigh,  Islam,  Rallis  and  Ms.  Cook  are  “independent.”
Mr. Raykov, our Chief Executive Officer, is considered to have a material relationship with us by virtue of his executive
officer position and is therefore not independent. We are of the view that the composition of our Board reflects a diversity
of  background  and  experience  that  are  important  for  effective  corporate  governance.  Other  directorships  held  by  Board
members are described in this Annual Report under the heading “Directors and Executive Officers.”

93

    
 
 
 
 
 
    
    
     
 
 
 
 
 
 
 
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Item 14.      Principal Accounting Fees and Services

The following presents the aggregate fees for professional services and other services rendered by our independent
auditors, Haskell & White LLP (PCAOB ID# 200), in fiscal year 2022 and 2021:

Audit Fees(1)
Audit-Related Fees(2)
Tax Fees(3)
All Other Fees(4)

Total

$

Fiscal Year
2022
 86,250  
 7,500  
 —  
 —  

$

 93,750

$

$

Fiscal Year
2021
 73,100
 15,500
 —
 —
 88,600

(1) Audit Fees include fees for the standard audit work that needs to be performed each year in order to issue an opinion

on the consolidated financial statements of the Company. It also includes fees for services that can only be provided by
the Company’s auditor such as auditing of non-recurring transactions.

(2) Audit-Related Fees include fees assurance and related services that are reasonably related to the performance of the

audit or review and are traditionally performed by the independent accountant.

(3) Tax Fees
(4) All Other Fees include fees for products and services other than Audit Fees, Audit Related Fees and Tax Fees.

The Audit Committee does not have formal pre-approval policies and procedures; however, prior to their engagement by
us, the Audit Committee approved all of the services performed by Haskell & White LLP as required by SEC regulation.

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PART IV

Item 15.      Exhibits and Financial Statement Schedules

(a) The following documents are included as part of this Annual Report:

1. Financial Statements – See Index to Financial Statements on page F-1.
2. All schedules are omitted as the information required is inapplicable or the information is presented in

the financial statements.

3. Exhibits:

95

Table of Contents

Exhibit
No.

3.1

3.2

3.3

Description

Location

  Notice of Articles dated August 25, 2011

  Articles dated August 25, 2011

  Notice of Alteration Dated September 3, 2014

10.1

  Fennec Amended and Restated Stock Option Plan*

  Exhibit 3.2I to the Form 8-K of the
Company filed August 26, 2011

  Exhibit 3.2II to the Form 8-K of the
Company filed August 26, 2011

  Exhibit 3.1 to the Form 8-K of the
Company filed September 9, 2014

  Exhibit 10.1 to the Form 8-K of the
Company filed September 29, 2017

10.2

  Executive  Employment  Agreement  dated  May  3,  2010  by  and

  Exhibit  10.28  to  the  Form  10-Q  of  the

between Fennec and Rostislav Raykov*

Company filed May 14, 2010

10.3

  Form of Independent Director Agreement, dated May 3, 2010

  Exhibit 10.31 to the Form 10-Q of the

Company filed May 14, 2010

10.4

  Executive  Employment  Agreement  dated  November  12,  2015

  Exhibit  10.40  to  the  Form  10-Q  of  the

by and between Fennec and Robert Andrade*

Company filed November 12, 2015

10.5

  Purchase  Agreement,  dated  May  9,  2016,  between  Fennec

  Exhibit 10.42 to the Form 10-Q of the

Pharmaceuticals Inc. and Elion Oncology, LLC.

Company filed May 12, 2016

10.6

10.7

10.8

10.9

  Loan and Security Agreement dated as of February 1, 2019 by
and  between  Fennec  Pharmaceuticals,  Inc.  and  Western
Alliance Bank

  Exhibit  10.1  to  the  Form  8-K  of  the

Company filed February 4, 2019

  First Amendment to Loan and Security Agreement dated as of
June  25,  2020  by  and  between  Fennec  Pharmaceuticals,  Inc.
and Western Alliance Bank

  Exhibit  10.1  to  the  Form  8-K  of  the

Company filed June 26, 2020

Second Amendment to Loan and Security Agreement dated as
of June 24, 2021 by and between Fennec Pharmaceuticals, Inc
and Western Alliance Bank

Exhibit  10.1  to  the  form  8-K  of  the
Company filed June 24, 2021

Third Amendment to Loan and Security Agreement dated as of
January 27, 2022 by and between Fennec Pharmaceuticals, Inc
and Western Alliance Bank

Exhibit  10.1  to  the  form  8-K  of  the
Company filed January 31, 2022

10.10

  At  The  Market  Offering  Agreement,  dated  October  30,  2020,
between  Fennec  Pharmaceuticals  Inc.  and  H.C.  Wainwright  &
Co., LLC

  Exhibit  1.1  to  the  Form  8-K  of  the

Company filed October 30, 2020

10.11

Executive Employment Agreement of Shubh Goel

Exhibit  10.1  to  the  form  8-K  of  the
Company filed September 9, 2019

Exhibit  4.1  to  the  form  8-K  of  the
Company filed August 22, 2022

First Closing of Financing Transaction, dated August 22, 2022,
by  and  between  Fennec  Pharmaceuticals  Inc.  and  Petrichor
Opportunities Fund I LP

10.12

10.13

Second Closing of Financing Transaction, dated September 23,
2022,  by  and  between  Fennec  Pharmaceuticals  Inc.  and
Petrichor Opportunities Fund I LP

Exhibit  4.1  to  the  form  8-K  of  the
Company filed September 26, 2022

96

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Exhibit
No.

10.14

Description

Location

Share  Registration  Agreement,  dated  as  of  December  1,  2022,
and  Petrichor
between  Fennec  Pharmaceuticals, 
Opportunities Fund I LP

Inc. 

Exhibit  4.5  to  the  Form  S-3  of  the
Company filed December 1, 2022

16.1

  Letter Regarding Change in Certifying Accountant

  Exhibit 16.1 to the Form 8-K of the

21

  Subsidiaries

Company filed May 17, 2017

  Exhibit 21 to the 10-K of the Company

filed February 14, 2020

23.1

  Consent of Haskell & White LLP, Independent Registered

  Filed herewith

Public Accounting Firm

97

    
    
 
 
 
 
 
 
 
 
 
 
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Exhibit
No.

31.1

31.2

32.1

Description

Location

  Certification  of  Chief  Executive  Officer  of  the
Company  in  accordance  with  Section  302  of  the
Sarbanes-Oxley Act of 2002

  Filed herewith

  Certification  of  Chief  Financial  Officer  of  the
Company  in  accordance  with  Section  302  of  the
Sarbanes-Oxley Act of 2002

  Filed herewith

  Certification  of  Chief  Executive  Officer  and  Chief
Financial Officer of the Company in accordance with
Section 906 of the Sarbanes-Oxley Act of 2002

  Filed herewith

99.1

  Press Release for Fiscal Year Ended December 31,

  Filed herewith

101.1

104

2022

Interactive Data File

Cover Page Interactive Data File – The cover page
interactive data file does not appear in the Interactive
Data File because its XBRL tags are embedded
within the Inline XBRL document

  Filed herewith

Filed herewith

*

Indicates a management contract or compensatory plan.

Item 16.      Form 10-K Summary

None.

98

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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SIGNATURES

Pursuant to the requirements of Section 13 of 15(d) the Securities Exchange Act of 1934, the registrant has duly caused this
Annual Report to be signed on its behalf by the undersigned, thereunto duly authorized.

Fennec Pharmaceuticals Inc.

By:

Date:  March 29, 2023

/s/ Rostislav Raykov
Rostislav Raykov
Chief Executive Officer and Director

We,  the  undersigned  directors  and  officers  of  Fennec  Pharmaceuticals  Inc.,  do  hereby  constitute  and  appoint  Rostislav
Raykov, as our true and lawful attorney-in-fact and agent with power of substitution, to do any and all acts and things in
our  name  and  behalf  in  our  capacities  as  directors  and  officers  and  to  execute  any  and  all  instruments  for  us  and  in  our
names in the capacities indicated below, which such attorney-in-fact and agent may deem necessary or advisable to enable
said  corporation  to  comply  with  the  Securities  Exchange  Act  of  1934,  as  amended,  and  any  rules,  regulations  and
requirements of the Securities and Exchange Commission, in connection with this Annual Report on Form 10-K, including
specifically but without limitation, power and authority to sign for us or any of us in our names in the capacities indicated
below, any and all amendments hereto; and we do hereby ratify and confirm all that said attorney-in-fact and agent, shall
do or cause to be done by virtue hereof.

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

Signatures

Title

/s/  Rostislav Raykov
Rostislav Raykov

/s/  Robert Andrade
Robert Andrade

/s/  Adrian J. Haigh
Adrian J. Haigh

/s/  Dr. Khalid Islam
Dr. Khalid Islam

/s/  Chris A. Rallis
Chris A. Rallis

/s/  Marco Brughera
Marco Brughera

/s/  Jodi Cook
Jodi Cook

Chief Executive Officer
(principal executive officer) and
Director

Chief Financial Officer
(principal financial officer and
principal
accounting officer)

Director

Director

Director

Director

Director

99

Date

March 29, 2023

March 29, 2023

March 29, 2023

March 29, 2023

March 29, 2023

March 29, 2023

March 29, 2023

 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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FENNEC PHARMACEUTICALS INC.
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets

Consolidated Statements of Operations

Consolidated Statements of Shareholders’ (Deficit) Equity

Consolidated Statements of Cash Flows

Notes to the Consolidated Financial Statements

F-1

     F-Error!
Bookmark
not
defined.

F-4

F-5

F-6

F-7

F-8

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors
Fennec Pharmaceuticals Inc.

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Fennec Pharmaceuticals Inc. and subsidiaries
(the  “Company”)  as  of  December  31,  2022  and  2021,  and  the  related  consolidated  statements  of  operations,
shareholders’ (deficit) equity, and cash flows for each of the years then ended, and the related notes (collectively
referred  to  as  the  “consolidated  financial  statements”).  In  our  opinion,  the  consolidated  financial  statements
referred to above present fairly, in all material respects, the consolidated financial position of the Company as of
December 31, 2022 and 2021, and the consolidated results of its operations and its cash flows for each of the
years then ended, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

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

We  conducted  our  audits  in  accordance  with  the  standards  of  the  PCAOB  and  Canadian  generally  accepted
auditing standards. 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. The Company is not required to have, nor were we engaged to perform, an audit of its internal control
over  financial  reporting.  As  part  of  our  audits,  we  are  required  to  obtain  an  understanding  of  internal  control
over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our  audits  included  performing  procedures  to  assess  the  risks  of  material  misstatement  of  the  consolidated
financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such
procedures  included  examining,  on  a  test  basis,  evidence  regarding  the  amounts  and  disclosures  in  the
consolidated  financial  statements.  Our  audits  also  included  evaluating  the  accounting  principles  used  and
significant  estimates  made  by  management,  as  well  as  evaluating  the  overall  presentation  of  the  consolidated
financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

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

F-2

 
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (Continued)

Estimated Product Discounts and Allowances

Critical Audit Matter Description

As  discussed  in  Note  2  to  the  consolidated  financial  statements,  the  Company  recognizes  revenues  at  the  net
sales price, which includes estimates of variable consideration for which reserves are established primarily from
rebates,  chargebacks,  discounts,  returns  and  other  allowances  (the  “allowances”).  The  estimation  of  these
allowances  is  an  important  factor  in  the  determination  of  net  sales  price  and  requires  subjective  management
assumptions.  Allowances  totaled  approximately  $234,000  for  the  year  ended  December  31,  2022,  and  such
amounts  were  recorded  as  reductions  to  trade  receivables  or  accrued  expenses  as  of  December  31,  2022,
depending on the nature of the contract and the related settlement.

How the Critical Audit Matter was Addressed in the Audit

Auditing  the  Company’s  estimated  allowances  was  complex  and  judgmental  because  the  estimates  involve
subjective  management  assumptions  about  the  product’s  end  users  at  the  time  of  product  distribution.
Reductions  to  gross  product  revenue  are  sensitive  to  changes  in  management’s  assumptions.  Furthermore,
PEDMARK® is the Company’s first commercial product, and as a result, management does not have Company-
specific  historical  experience  to  make  those  estimates  and  relies  on  industry  data  and  any  known  trends  in
making those estimates.

To test the allowances, our audit procedures included, among others:

◾ Through  inquiry  and  observation,  we  obtained  an  understanding  of  the  significant  management
assumptions supporting each potentially significant component of the allowances, including the nature
of each allowance and the related percentage estimated by management.

◾ We assessed the methodologies used to determine the allowances and tested estimated percentages by
corroborating the underlying data used to develop the estimate, which included the completeness and
accuracy  of  such  data.  Our  testing  included  comparing  key  assumptions  used  to  calculate  the
allowances to external data, customer contracts, and payment data.

◾ We  evaluated  information  subsequent  to  the  balance  sheet  date  to  determine  whether  there  was  any

new information that would require adjustment to the previously recorded allowances.

/s/ Haskell & White LLP
HASKELL & WHITE LLP

We have served as the Company’s auditor since 2017.

Irvine, California
March 29, 2023

F-3

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Fennec Pharmaceuticals Inc.
Consolidated Balance Sheets
(U.S. dollars and shares in thousands)

Assets
Current assets

Cash and cash equivalents
Accounts receivable, net
Prepaid expenses
Inventory
Other current assets
Total current assets

Non-current assets

Deferred issuance cost, net of amortization

Total non-current assets
Total assets

Liabilities and shareholders’ (deficit) equity
Current liabilities:
Accounts payable
Accrued liabilities

Total current liabilities

Long term liabilities

Term loan
PIK interest
Debt discount

Total long term liabilities
Total liabilities

Commitments and Contingencies (Note 7)

Shareholders’ (deficit) equity:

December 31,  December 31, 

2022

2021

$

$

$

$

$

$

23,774
1,545
770
576
63
26,728

211
211
26,939

2,390
2,219
4,609

25,000
260
(361)
24,899
29,508

21,100
—
1,034
—
253
22,387

27
27
22,414

777
877
1,654

5,000
—
(12)
4,988
6,642

Common stock, no par value; unlimited shares authorized; 26,361 shares issued and
outstanding (2021 ‑26,014)
Additional paid-in capital
Accumulated deficit
Accumulated other comprehensive income

Total shareholders’ (deficit) equity
Total liabilities and shareholders’ (deficit) equity

142,591
56,797
(203,200)
1,243
(2,569)
26,939

$

140,801
53,214
(179,486)
1,243
15,772
22,414

$

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

F-4

    
   
  
   
  
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
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Fennec Pharmaceuticals Inc.
Consolidated Statements of Operations
(U.S. dollars and shares in thousands, except per share information)

Revenue
PEDMARK product sales, net
Cost of products sold
Gross profit

Operating expenses:

Research and development
Selling and marketing
General and administrative

Total operating expenses
Loss from operations

Other (expense)/income

Unrealized foreign exchange loss
Amortization expense
Unrealized loss on securities
Interest income
Interest expense

Total other (expense)/income

Net loss

Basic net loss per common share
Diluted net loss per common share
Weighted-average number of common shares outstanding basic
Weighted-average number of common shares outstanding diluted

Year Ended

December 31, 
2022

December 31, 
2021

$

$

1,535
(86)
1,449

—
—
—

3,531
2,785
17,722

4,981
—
12,242

24,038
(22,589)

17,223
(17,223)

(9)
(149)
(184)
195
(978)
(1,125)

(23,714)

(0.90)
(0.90)
26,275
26,275

$

$
$

(10)
(16)
(25)
54
(126)
(123)

$

$
$

(17,346)

(0.67)
(0.67)
26,006
26,006

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

F-5

    
    
 
  
 
  
 
 
 
 
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
  
 
  
Table of Contents

Fennec Pharmaceuticals Inc.
Consolidated Statements of Shareholders’ (Deficit) Equity
(U.S. dollars and shares in thousands)

Common Stock

    Number (Note 6)     Amount

Additional
Paid-in
     Capital

Accumulated
Other

Accumulated Comprehensive

Deficit

Income

Total
Stockholders’
    (Deficit) Equity

Balance at December 31, 2020
Stock options issued to consultants  
Stock options issued to employees
Exercise of stock options
Net loss
Balance at December 31, 2021
Stock options issued to consultants  
Stock options issued to employees
Warrants issued in connection with
term loan
Exercise of stock options
Restricted stock release
Net loss
Balance at December 31, 2022

26,003

$ 140,733

—  
—  
11
—  

$ 49,234
266
3,749
(35)
—  

—  
—  
68
—  

26,014

140,801

—  
—  

—
273
74
—  

—  
—  

—
1,790
—
—  

53,214
133
4,087

441
(862)
(216)

26,361

$ 142,591

$ 56,797

—  

$ (162,140) $
—  
—  
—
(17,346)
(179,486)
—
—  

—
—  
—
(23,714)
$ (203,200) $

1,243

$
—  
—  
—
—  

1,243
—
—  

—
—  
—
—  
$

1,243

29,070
266
3,749
33
(17,346)
15,772
133
4,087

441
928
(216)
(23,714)
(2,569)

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

F-6

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Fennec Pharmaceuticals Inc.
Consolidated Statements of Cash Flows
(U.S. dollars in thousands)

Cash flows (used in) provided by:
Operating activities:
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt access fees
Amortization of debt discount
Unrealized loss on securities
Stock-based compensation - consultants
Stock-based compensation - employees
Changes in operating assets and liabilities:

Accounts receivable, net
Prepaid expenses
Inventory
Other assets
Accounts payable
Accrued liabilities

Net cash used in operating activities

Financing activities:
Issuance of shares, options exercise
Proceeds from long-term debt
Long term debt paid
Debt discount
Cash paid for taxes on restricted share release
Capitalized deferred issuance costs
Net cash provided by financing activities

Increase/(decrease) in cash and cash equivalents
Cash and cash equivalents - Beginning of year
Cash and cash equivalents - End of year

Non-cash investing and financing activities:
Financed insurance policy
Warrants issued in connection with term loan

Year Ended

December 31, 
2022

December 31, 
2021

$

(23,714)

$

(17,346)

132
17
184
133
4,087

(1,545)
264
(576)
6
1,612
1,342
(18,058)

928
24,935
(5,000)
238
(194)
(175)
20,732

2,674
21,100
23,774

550
441

$

$
$

14
2
25
266
3,749

—
(237)
—
(2)
(794)
101
(14,222)

33
5,000
—
(14)
—
(41)
4,978

(9,244)
30,344
21,100

466
—

$

$
$

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

F-7

    
    
 
   
  
 
   
  
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
  
 
  
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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

1.      Nature of Business and Liquidity

Fennec Pharmaceuticals Inc. (“Fennec,” “the Company,” “we,” “us,” or “our”) was originally formed as a British Columbia
corporation under the name Adherex Technologies Inc. and subsequently changed its name on September 3, 2014. Fennec,
together with its wholly owned subsidiaries Oxiquant, Inc. (“Oxiquant”) and Fennec Pharmaceuticals, Inc., both Delaware
corporations,  and  Cadherin  Biomedical  Inc.  (“CBI”),  a  Canadian  corporation  and  Fennec  Pharmaceuticals  (EU)  Limited
(“Fennec  Limited”),  collectively  referred  to  herein  as  the  “Company,”  is  a  biopharmaceutical  company  with  one  FDA
approved product developed to reduce the risk of ototoxicity associated with cisplatin in pediatric patients one month of
age  and  older  with  localized,  non-metastatic  solid  tumors.  With  the  exception  of  Fennec  Pharmaceuticals,  Inc.,  all
subsidiaries are inactive.

These consolidated financial statements have been prepared in accordance with generally accepted accounting principles in
the United States of America (“US GAAP”) that are applicable to a going concern which contemplates that the Company
will continue in operation for the foreseeable future and will be able to realize its assets and discharge its liabilities in the
normal course of business.

During the year ended December 31, 2022, the Company incurred a net loss from operations of $23,714. At December 31,
2022, it had an accumulated deficit of $203,200 and had experienced negative cash flows from operating activities in the
amount of $18,058 for the year ended December 31, 2022.

On August 1, 2022, the Company entered into a Securities Purchase Agreement (the “SPA”) with Petrichor Opportunities
Fund  I  LP  (the  “Investor”)  in  connection  with  the  issuance  of  up  to  $45,000  of  senior  secured  floating  rate  convertible
notes (the “Notes”), issuable in multiple tranches (the “Note Financing”).  On August 19, 2022, the Company closed on the
initial tranche of $5,000 (the “First Closing Note”) which has an Initial Conversion Price equal to $8.11 per share, which
was calculated based on a 20% premium of the 5-day volume weighted average price of the Company’s common shares as
traded  on  the  Nasdaq  Capital  Market  (the  “VWAP”)  immediately  prior  to  the  announcement  of  the  Securities  Purchase
Agreement  (“SPA”)  dated  August  1,  2022.  In  connection  with  the  first  closing,  the  Company  repaid  in  full  its  secured
indebtedness with Bridge Bank in the amount of $5,000.

On September 23, 2022, the Company closed on the second tranche of the Note Financing in the amount of $20,000 (the
“Second Closing Note”), which has an Initial Conversion Price equal to $7.89 per share, which was calculated based on
a  20%  premium  of  the  5-day  VWAP  immediately  prior  to  September  20,  2022,  which  was  the  date  the  Company
obtained FDA approval of PEDMARK®.

Subsequent to the funding of the Second Closing Note, and before December 31, 2023, the Company may draw up to
$20,000  of  additional  financing  under  the  SPA,  in  one  or  more  tranches  of  $10,000  upon  mutual  agreement  of  the
Company  and  the  Investor  (the  “Subsequent  Closing  Notes”).  The  Subsequent  Closing  Notes  will  be  convertible  at  a
price per share equal to $7.89 per share, which price is calculated on the same basis as for the Second Closing Note.

A commitment fee of 2.0% of the Notes was payable under the SPA. Half of such fee was paid by the issuance on the
first closing of warrants to purchase 55,498 Fennec common shares (“First Closing Warrant”) and half was payable in
cash or warrants of 55,498 Fennec common shares (“Second Closing Warrant”), at our election, on the second closing.
The warrants are exercisable at a price per share of $8.11 and will have a term of five years from the date of the grant.
The Company elected to have all the commitment fee of the Notes payable in warrants.

The  Company  believes  current  funds,  which  include  funds  from  the  First  Closing  Note  and  the  Second  Closing  Note,
provide  sufficient  funding  for  the  Company  to  carry  out  its  planned  activities,  including  the  continuation  of
commercialization efforts for at least the next twelve months of PEDMARK®.

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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

These financial statements do not reflect the potentially material adjustments in the carrying values of assets and liabilities,
the reported expenses, and the balance sheet classifications used, that would be necessary if the going concern assumption
were not appropriate.

2.      Significant Accounting Policies

Basis of Presentation

The consolidated financial statements include the accounts of Fennec and of all its wholly-owned subsidiaries. All inter-
company transactions and balances have been eliminated upon consolidation.

Use of Estimates

The  preparation  of  financial  statements  in  conformity  with  US  GAAP  requires  management  to  make  estimates  and
assumptions that impact the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as
of the date of the consolidated financial statements and the reported amounts of revenue and expense during the reporting
period. Significant estimates include revenue recognition, allowance against trade receivables, measurement of stock-based
compensation and estimates of the Company’s capital requirement over the next twelve months from the date of issuance
of the consolidated financial statements. Actual results could differ from those estimates.

Segment and Geographic Information

Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial
information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources
and  in  assessing  performance.  The  Company  views  its  operations  and  manages  its  business  in  one  operating  segment
principally in the United States. As of December 31, 2022 and 2021, the Company has no net assets located outside of the
United States.

Stock-Based Compensation

Under  the  Company’s  stock-based  compensation  programs,  the  Company  periodically  grants  stock  options  and
restricted  stock  to  employees,  directors  and  consultants.  The  Company  also  issues  shares  under  an  employee stock
purchase  plan.  The  fair  value  of  each  award  is  recognized  in  the  Company’s  statements  of  operations  over  the
requisite  service  period  for  such award.

The  Company  uses  the  Black-Scholes  option  pricing  model  to  value  stock  option  awards  without  market  conditions,
which  requires  the  Company  to  make  certain  assumptions regarding the expected volatility of its common stock price,
the  expected  term  of  the  option  grants,  the  risk-free  interest  rate  and  the  dividend  yield  with  respect  to  its  common
stock.  The  Company  calculates  volatility  using  its  historical  stock  price  data.  Due  to  the  lack  of  the  Company’s own
historical  data,  the  Company  elected  to  use  the  “simplified”  method  for  “plain  vanilla”  options  to  estimate  the  expected
term of the  Company’s stock option grants. Under this approach, the weighted-average expected life is presumed to be the
average  of  the  vesting  term  and  the  contractual  term  of  the  option.  The  risk-free  interest  rate  used  for  each  grant  is
based on the United  States  Treasury  yield  curve  in  effect  at  the  time  of  grant  for  instruments  with  a  similar  expected
life. The Company utilizes a dividend yield of  zero  based  on  the  fact  that  the  Company  has  never paid cash dividends
and at present, has intention to pay cash dividends.

Inventory

Inventories are valued under a standard costing methodology on a first-in, first-out basis and are stated at the lower of cost
or net realizable value. The Company capitalizes inventory costs related to products to be sold in the ordinary course of
business. The Company makes a determination of capitalizing inventory costs for a product based on, among other factors,
status  of  regulatory  approval,  information  regarding  safety,  efficacy  and  expectations  relating  to  commercial  sales  and
recoverability of costs. Capitalized costs of inventories mainly include third party manufacturing, logistics and distribution
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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

costs.  The  Company  assesses  recoverability  of  inventory  each  reporting  period  to  determine  any  write  down  to  net
realizable value resulting from excess or obsolete inventories. The manufacturing costs for PEDMARK® prior to regulatory
approval were not capitalized as inventory but were expensed as research and development costs. The Company expensed
pre-launch inventory as it could not reasonably anticipate FDA approval of PEDMARK®.

Revenue Recognition

Under  Accounting  Standards  Codification  (“ASC”)  606,  Revenue  from  Contracts  with  Customers,  the  Company
recognizes  revenue  when  its  customers  obtain  control  of  promised  goods  or  services,  in  an  amount  that  reflects  the
consideration which the Company determines it expects to receive in exchange for those goods or services. To determine
revenue  recognition  for  arrangements  that  the  Company  determines  are  within  the  scope  of  ASC  606,  the  Company
performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligation(s) in
the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligation(s) in the
contract;  and  (v)  recognize  revenue  when  (or  as)  the  Company  satisfies  its  performance  obligation(s).  As  part  of  the
accounting  for  these  arrangements,  the  Company  must  make  significant  judgments,  including  identifying  performance
obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating
the transaction price to each performance obligation.

Net Product Revenue

On September 20, 2022, the FDA approved PEDMARK® in the United States to reduce the risk of ototoxicity associated
with cisplatin in pediatric patients one month of age and older with localized, non-metastatic solid tumors. PEDMARK®
became  commercially  available  on  October  17,  2022.  PEDMARK®  is  the  Company’s  first  commercial  product.  The
Company  sells  its  products  principally  through  the  following  specialty  distributors:  Amerisource  Specialty  Distribution
(“ASD”),  McKesson  Plasma  and  Biologics,  McKesson  Specialty  and  Cardinal  Health  Specialty  (collectively  the
"Customers"  and  each  a  "Customer").  These  Customers  subsequently  resell  the  Company’s  products  to  health  care
providers and patients. In addition to distribution agreements with Customers, the Company enters into arrangements with
health care providers and payors that provide for government-mandated and/or privately- negotiated rebates, chargebacks
and discounts with respect to the purchase of the Company’s products. Revenues from product sales are recognized when
the  Customer  obtains  control  of  the  Company’s  product,  which  occurs  at  a  point  in  time,  typically  upon  delivery  to  the
Customer.

Product Sales Discounts and Allowances

The Company records revenues from product sales at the net sales price (transaction price), which includes estimates of
variable consideration for which reserves are established primarily from discounts, chargebacks, rebates, co-pay assistance,
returns  and  other  allowances  that  are  offered  within  contracts  between  the  Company  and  its  Customers,  health  care
providers, payors and other indirect customers relating to the sales of its products. These reserves are based on the amounts
to  be  claimed  on  the  related  sales  and  are  classified  as  a  contra-asset  or  a  current  liability.  Where  appropriate,  these
estimates  take  into  consideration  a  range  of  possible  outcomes  that  are  probability-weighted  for  relevant  factors  such  as
current  contractual  and  statutory  requirements,  specific  known  market  events  and  trends,  industry  data,  forecasted
Customer  buying  and  payment  patterns,  and  the  Company’s  historical  experience  that  will  develop  over  time  as
PEDMARK® is the Company’s first commercial product. Overall, these reserves reflect the Company’s best estimates of
the amount of consideration to which it is entitled based on the terms of its contracts. The amount of variable consideration
that is included in the transaction price may be constrained, and is included in the net sales price only to the extent that it is
probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in a future period.
Actual  amounts  of  consideration  ultimately  received  may  differ  from  the  Company’s  estimates.  If  actual  results  in  the
future  vary  from  the  Company’s  estimates,  the  Company  will  adjust  these  estimates,  which  would  affect  net  product
revenues and earnings in the period such variances become known.

Chargebacks:  Chargebacks  are  discounts  that  occur  when  contracted  customers  purchase  directly  from  a  specialty
distributor.  Contracted  customers,  which  currently  consist  of  Public  Health  Service  institutions  and  Federal  government
entities purchasing via the Federal Supply Schedule, generally purchase the product at a discounted price. The specialty
distributor, in turn, charges back to the Company the difference between the price initially paid by the specialty distributor
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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

and  the  discounted  price  paid  to  the  specialty  distributor  by  its  contracted  customer.  The  allowance  for  chargebacks  is
based on actual chargebacks received and an estimate of sales by the specialty distributor to its contracted customers.

Discounts for Prompt Payment: The Customers receive a discount of 0.65% for prompt payment. The Company expects its
Customers will earn 100% of their prompt payment discounts and, therefore, the Company deducts the full amount of these
discounts from total product sales when revenues are recognized.

Rebates:  Allowances  for  rebates  include  mandated  discounts  under  the  Medicaid  Drug  Rebate  Program  and  other
government programs. Rebate amounts owed after the final dispensing of the product to a benefit plan participant are based
upon contractual agreements or legal requirements with public sector benefit providers, such as Medicaid. The allowance
for  rebates  is  based  on  statutory  or  contractual  discount  rates  and  expected  utilization.  The  Company’s  estimates  for  the
expected utilization of rebates are based on Customer and payer data received from the specialty distributors and historical
utilization  rates  that  will  develop  over  time  as  PEDMARK®  is  the  Company’s  first  commercial  product.  Rebates  are
generally  invoiced  by  the  payor  and  paid  in  arrears,  such  that  the  accrual  balance  consists  of  an  estimate  of  the  amount
expected  to  be  incurred  for  the  current  quarter’s  shipments  to  the  Customers,  plus  an  accrual  balance  for  known  prior
quarters’ unpaid rebates. If actual future rebates vary from estimates, the Company may need to adjust its accruals, which
would affect net product revenues in the period of adjustment.

Co-payment Assistance: Patients who have commercial insurance and meet certain eligibility requirements may receive co-
payment assistance. The Company accrues a liability for co-payment assistance based on actual program participation and
estimates of program redemption using Customer data provided by the third party that administers the copay program.

Other Customer Credits: The Company pays fees to its Customers for account management, data management and other
administrative  services.  To  the  extent  the  services  received  are  distinct  from  the  sale  of  products  to  its  Customers,  the
Company  classifies  these  payments  in  selling,  general  and  administrative  expenses  in  its  Consolidated  Statements  of
Operations.

The  following  table  summarizes  net  product  revenues  for  PEDMARK®  in  the  United  States  earned  in  the  years  ended
December 31, 2022 and 2021, respectively:

In thousands
Product revenues:
Gross product revenues
Discounts and allowances
Net product revenues

Year Ended

December 31, 

December 31,

2022

2021

$

$

1,769
(234)
1,535

$

$

—
—
—

The  following  table  summarizes  the  percentage  of  total  product  revenues  for  PEDMARK®  in  the  United  States  by  any
Customer who individually accounted for 10% or more of total product revenues earned in the years ended December 31,
2022 and 2021, respectively:

In thousands
Cardinal Health Specialty
ASD

Year Ended

December 31, 

December 31,

2022

2021

72 %
16
88 %

— %
—
— %

The activities and ending allowance balances for each significant category of discounts and allowances for PEDMARK®
(which constitute variable consideration) for the year ended December 31, 2022 were as follows:

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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

In thousands
Balance at December 31, 2021
Provision related to sales made in:

Current period
Prior periods

Payments and customer credits issued
Balance at December 31 2022

  Chargebacks,
Discounts for

Prompt Pay and

Rebates, Customer

Fees/Credits

and Co-Pay

Other Allowances
—

$

$

Assistance
—

Totals
$ —

72
—
(1)
71

$

163
—
—
163

$

235
—
(1)
$ 234

The  allowances  for  chargebacks,  fees  due  to  Customers,  rebates  and  discounts  for  prompt  payment  are  recorded  as  a
contra-asset  to  accounts  receivable,  while  Medicaid  rebates  and  return  allowances  are  in  accrued  liabilities  in  the
accompanying Consolidated Balance  Sheets.

Trade Receivables

The Company records gross trade  receivables at the time of product sale to its Customers. Amounts estimated for the
associated  chargebacks,  cash  discounts  for  prompt  payment  and  any  allowances  for  credit  losses  are  booked  as  a
reserve against accounts receivable and reduction of revenue.  The  Company  considers  its  historical  losses,  if  any,  to
estimate  credit  losses.  The  Customers  are  specialty  distributors,  and  accordingly,  the  Company  considers  the  risk
of  potential credit losses to be low.

Cost of Products Sold

Cost of products sold is related to the Company's product revenues for PEDMARK® and consists primarily of product
production  costs  associated  with  finished  goods  inventory  and  royalty  (1%  of  net  sales),  payments  the  Company  is
required to pay to Oregon Health & Science University (“OHSU”) on all net sales of PEDMARK®. Cost of products sold
also consists of shipping and other third-party logistics and distribution costs for the Company’s product. The Company
considered  regulatory  approval  of  its  product  candidate  to  be  uncertain  and  product  manufactured  prior  to  regulatory
approval  could  not  have  been  sold  unless  regulatory  approval  was  obtained.  As  such,  the  manufacturing  costs  for
PEDMARK® incurred prior to regulatory approval were not capitalized as inventory but were expensed as research and
development costs. After FDA approval in September 2022, the Company had various lots of PEDMARK® in various
stages  of  production  in  connection  with  the  fourth  quarter  product  launch.  As  of  December  31,  2022,  the  Company
capitalized approximately $0.6 million of costs as inventory on the Consolidated Balance Sheet. Of the items capitalized,
$0.4 million was capitalized as work in process, $0.2 million was capitalized into finished goods, with $0.1 million of
that being reclassified to cost of product sold.

Cash and Cash Equivalents

Cash equivalents consist of highly liquid investments with original maturities at the date of purchase of three months or
less.

The Company places its cash and cash equivalents in investments held by highly rated financial institutions in accordance
with  its  investment  policy  designed  to  protect  the  principal  investment. At  December  31,  2022,  the  Company  had  $23.8
million  in  cash  and  money  market  accounts  (2021-  $21.1  million).  Money  market  investments  typically  have  minimal
risks. While  the  Company  has  not  experienced  any  loss  or  write-down  of  its  money  market  investments,  the  amounts  it
holds in money market accounts are substantially above the $250,000 amount insured by the FDIC and may lose value.

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Financial Instruments

Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

Financial instruments recognized on the balance sheets at December 31, 2022 and December 31, 2021 consist of cash and
cash  equivalents,  accounts  receivable,  accounts  payable,  accrued  liabilities  and  term  loans,  the  carrying  values  of  which
approximate  fair  value  due  to  their  relatively  short  time  to  maturity  or  interest  rates  that  approximate  market  interest
rates. The Company does not hold or issue financial instruments for trading.

The Company’s investment policy is to manage investments to achieve, in the order of importance, the financial objectives
of  preservation  of  principal,  liquidity  and  return  on  investment.  Investments,  when  made,  are  made  in  U.S.  or  Canadian
bank securities, commercial paper of U.S. or Canadian industrial companies, utilities, financial institutions and consumer
loan companies, and securities of foreign banks provided the obligations are guaranteed or carry ratings appropriate to the
policy. Securities must have a minimum Dun & Bradstreet rating of A for bonds or R1 low for commercial paper.

The policy risks are primarily the opportunity cost of the conservative nature of the allowable investments. The Company
has chosen to avoid investments of a trading or speculative nature to preserve cash.

Common Shares and Warrants

The  Company  has  0.2  million  warrants  with  a  weighted  average  strike  price  of  $7.71  outstanding  to  purchase  common
shares that were denominated in United States dollars (“USD”) and have a weighted average life of 5.05 years.

Research and Development Costs and Investment Tax Credits

Research costs, including employee compensation, laboratory fees, lab supplies, and research and testing performed under
contract  by  third  parties,  are  expensed  as  incurred.  Development  costs,  including  drug  substance  costs,  clinical  study
expenses and regulatory expenses are expensed as incurred.

Investment tax credits, which are earned as a result of qualifying research and development expenditures, are recognized
when the expenditures are made and their realization is reasonably assured. They are applied to reduce related capital costs
and research and development expenses in the year recognized.

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to credit risk primarily consist of cash and cash equivalents,
and  accounts  receivable.  The  Company  maintains  deposits  in  highly-rated,  federally-insured  financial  institutions  in
excess  of  federally  insured  limits.  The  Company’s  investment  strategy  is  focused  on  capital  preservation.  The
Company  invests  in  instruments  that  meet  the  high  credit  quality  standards  outlined  in  the  Company’s  investment
policy.  This  policy  also  limits  the  amount  of  credit  exposure  to  any  one  issue  or  type  of  instrument.

The  Company’s  trade  receivables,  includes  amounts  billed  to  Customers  for  product  sales  of  PEDMARK®.  The
Customers are a limited group of  specialty  distributors,  and  accordingly,  the  Company  considers  the  risk  of  potential
credit  losses  to  be  low.

Income Taxes

The Company accounts for income taxes using the asset and liability method to compute the differences between the tax
basis  of  assets  and  liabilities  and  the  related  financial  amounts,  using  currently  enacted  tax  rates.  The  Company  has
deferred tax assets, which are subject to periodic recoverability assessments. Valuation allowances are established, when
necessary, to reduce deferred tax assets to the amount that more likely than not will be realized. As of December 31, 2022,
and 2021, we maintained a full valuation allowance against our deferred tax assets.

The provisions of the Financial Accounting Standards Board (“FASB”) ASC 740-10, Uncertainty in Income Taxes, address
the  determination  of  whether  tax  benefits  claimed  or  expected  to  be  claimed  on  a  tax  return  should  be  recorded  in  the
financial statements. Under ASC 740-10, we may recognize the tax benefit from an uncertain tax position only if it is

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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

more  likely  than  not  that  the  tax  position  will  be  sustained  on  examination  by  taxing  authorities,  based  on  the  technical
merits of the position.

Foreign Currency Translation

The U.S. dollar is the functional currency for the Company’s consolidated operations. All gains and losses from currency
translations are included in results of operations.

Loss Per Share

Basic net loss per share is computed by dividing net loss by the weighted average number of common shares outstanding
during  the  year.  Diluted  net  loss  per  share  is  computed  using  the  same  method,  except  the  weighted  average  number  of
common shares outstanding includes convertible debentures, stock options and warrants, if dilutive, as determined using
the if-converted method and treasury methods. Accordingly, warrants to purchase 0.2 million of our common shares and
options to purchase 4.5 million of our common shares at December 31, 2022, were not included in loss per share. Such
options would have an antidilutive effect. In 2021, warrants to purchase 0.04 million of our common shares and options to
purchase 4.3 million common shares were excluded from the computation of loss per share as their inclusion would have
been antidilutive.

Recent Accounting Pronouncements

In  May  2021,  the  FASB  issued  Accounting  Standards  Update  ("ASU")  2021-04,  Earnings  Per  Share  (Topic  260),  Debt-
Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives
and  Hedging-Contracts  in  Entity’s  Own  Equity  (Subtopic  815-40).  This  ASU  provides  measurement  guidance  for  a
modification, or an exchange of a freestanding equity classified written call option that is not within the scope of another
Topic.  The Company adopted the ASU as of January 1, 2022 and its adoption did not have a significant impact on the
Company's consolidated financial statements.  The Company will apply the amendments prospectively to modifications or
exchanges occurring on or after January 1, 2022.

In  June  2016,  the  FASB  issued  Accounting  Standards  Update  ("ASU")  2016-13,  Financial  Instruments  –  Credit  Losses
(Topic  326)  and  subsequently  related  amendments  (ASU  2018-19,  ASU  2019-04,  ASU  2019-05,  ASU  2019-10,  ASU
2019-11  and  ASU  2022-02).    This  guidance  replaces  the  existing  incurred  loss  impairment  guidance  and  establishes  a
single allowance framework for financial assets carried at amortized cost based on expected credit losses. The estimate of
expected  credit  losses  requires  the  incorporation  of  historical  information,  current  conditions,  and  reasonable  and
supportable forecasts. This ASU will be effective for the quarter ended March 31, 2023. The Company is evaluating the
effect the adoption of this ASU will have on the consolidated financial statements.

In  August  2020,  the    FASB  issued  Accounting  Standards  Update  (“ASU”)  2020-06,  Debt—Debt  with  Conversion  and
Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). The
new standard eliminates the current models that require separation of beneficial conversion and cash conversion features
from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of
contracts  in  an  entity's  own  equity.  The  new  standard  also  introduces  additional  disclosures  for  convertible  debt  and
freestanding instruments that are indexed to and settled in an entity's own equity. This ASU will be effective for the year
ended  December  31,  2024.  The  Company  is  currently  evaluating  the  effect  the  adoption  of  this  ASU  will  have  on  the
consolidated financial statements.

In June 2022, the FASB issued Accounting Standards Update ("ASU") 2022-03, Fair Value Measurement (Topic 820): Fair
Value Measurement of Equity Securities Subject to Contractual Sale Restrictions, which (1) clarifies the guidance in Topic
820 on the fair value measurement of an equity security that is subject to contractual restrictions that prohibit the sale of an
equity security and (2) requires specific disclosures related to such an equity security.  This ASU will be effective for the
year ended December 31, 2024. The Company is currently evaluating the effect the adoption of this ASU will have on the
consolidated financial statements.

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3.      Loss per Share

Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

Loss per common share is presented under two formats: basic loss per common share and diluted loss per common share.
Basic  loss  per  common  share  is  computed  by  dividing  net  loss  attributable  to  common  shareholders  by  the  weighted
average number of common shares outstanding during the period. Diluted loss per common share is computed by dividing
net  loss  by  the  weighted  average  number  of  common  shares  outstanding  during  the  period,  plus  the  potentially  dilutive
impact of common shares equivalents (e.g. stock options and warrants). Dilutive common share equivalents consist of the
incremental  common  shares  issuable  upon  exercise  of  stock  options  and  warrants.  The  following  table  sets  forth  the
computation of basic and diluted net loss per share (in thousands except per share data):

Numerator:
Net loss

Denominator:

Weighted-average common shares, basic

Dilutive effect of stock options
Dilutive effect of warrants

Incremental dilutive shares

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

Year Ended December 31, 
2021
2022

$

(23,714)

$

(17,346)

26,275

—  
—  
—  

26,275
(0.90)

$

$

26,006
—
—
—
26,006
(0.67)

The following outstanding options and warrants were excluded from the computation of basic and diluted net loss per share
for the periods presented because including them would have had an anti-dilutive effect (in thousands):

Options to purchase common shares
Warrants to purchase common shares

4.      Stock Options

Year Ended December 31, 

2022

2021

4,539  
150  

4,259  
39  

The Compensation Committee of the Board of Directors administers the Company’s stock option plan. The Compensation
Committee designates eligible participants to be included under the plan and approves the number of options to be granted
from  time  to  time  under  the  plan.  On  June  24,  2010,  at  the  Company’s  annual  meeting,  shareholders  approved  an
amendment  to  the  Company’s  Stock  Option  Plan  (the  “Plan  Maximum  Amendment”).  The  Plan  Maximum  Amendment
relates to changing the maximum number of common shares issuable under the stock option plan from a fixed number of
6.7  million  to  the  number  of  shares  that  represents  twenty-five  percent  (25%)  of  the  total  number  of  all  issued  and
outstanding common shares. Based upon the current shares outstanding, a maximum of 6.6 million of our common shares
are authorized for issuance under the plan. The option exercise price for all options issued under the plan is based on the
fair value of the underlying shares on the date of grant. All options vest within three years or less and are exercisable for a
period of ten years from the date of grant. The stock option plan, as amended, allows the issuance of Canadian and U.S.
dollar grants. A summary of the stock option transactions, U.S. dollar grants, for the years ended December 31, 2022 and
2021 is below. There are no outstanding $CAD denominated options.

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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

Summary of $USD Option Activity

Outstanding and exercisable at December 31, 2020
Granted
Exercised
Forfeited
Outstanding and exercisable at December 31, 2021
Granted
Exercised
Forfeited
Outstanding and exercisable at December 31, 2022

Summary of $USD Option Remaining Life

Number of 

     Options

(in thousands)
2,952
1,412
(11)
(94)
4,259
1,015
(273)
(462)
4,539

Range
$ 0.45 – 12.59
4.08 – 7.53
1.05 – 5.10
7.40 – 8.09
$ 0.45 – 12.59
5.59 - 8.10
0.45 - 8.38
5.59 - 8.10
$ 0.45 – 12.59

     Weighted 
Average

$

$

$

4.82
5.93
3.15
7.79
5.13
6.50
3.29
6.79
5.43

Number Outstanding and Exercisable at
December 31, 2022

Weighted Average Strike Price
December 31, 2022

Weighted Average
Remaining Life

(in thousands)

4,539

US Dollars

$5.43

(years)

6.67

Stock compensation expense for the fiscal years ended December 31, 2022 and 2021 was $4.2 million and $4.0 million,
respectively.  These  amounts  have  been  included  in  general  and  administrative  expenses  for  the  respective  periods.  The
weighted average fair value per share of options granted and or vested during the fiscal years ended December 31, 2022
and  2021  was  $5.43  and  $5.93,  respectively.  The  intrinsic  value  (being  the  difference  between  the  share  price  at
December  31,  2022  and  exercise  price)  of  stock  options  exercisable  at  December  31,  2022  was  $15.63  million.  The
intrinsic value of options exercised during the fiscal year ended December 31, 2022 was $1.81 million.

The fair value of all options vested during the fiscal year ended December 31, 2022 was $3.8 million. The fair values of
options granted in fiscal years ended December 31, 2022 and 2021 were estimated on the date the options were granted
based on the Black-Scholes option-pricing model, using the following weighted average assumptions for all options with a
ten-year expiration:

Expected dividend
Risk-free interest rate
Expected volatility
Expected life

     Year Ended December 31, 2022      Year Ended December 31, 2021  
0 %  
1.18 - 3.96 %  
71 %  

0 %
1.41 - 1.62 %
122 %

5 - 6 years  

10 years

The  Company  uses  the  historical  volatility  and  adjusts  for  available  relevant  market  information  pertaining  to  the
Company’s share price.

Restricted Share Units Activity

The Plan allows for the issuance of restricted share units (“RSUs”). The following is a summary of RSU activity for the
years ended December 31, 2022 and 2021. All granted RSUs are denominated in U.S. dollars. Prior to June 2021, there was
no activity involving RSUs. Of the 219 RSUs awarded, 86 were forfeited in fiscal year 2022 and 98 were released from
restriction. The Company recognized $0.3 million in RSU expense for the year ended December 31, 2022 and $0.1 million
for the same period in 2021. Standard vesting of  RSUs is over three years with 1/3 vesting on the first anniversary date of
the  grant  and  then  1/24  on  the  last  day  of  each  subsequent  month.  There  were  26  RSUs  awarded  to  employees  with
standard vesting released from restriction in 2022. The Compensation Committee may also award RSUs with alternative

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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

vesting. There were 34 RSUs awarded to various contractors which were released from restriction in 2022 on the one year
anniversary  of  the  award.  There  were  38  RSUs  awarded  to  our  CFO  which  conditionally  released  from  restriction  upon
FDA  approval  of  PEDMARK®  in  2022.  The  Company  recognized  all  of  the  expense  associated  with  this  release  upon
FDA approval of PEDMARK®.

US Denominated RSU's
Outstanding at December 31, 2020
Granted
Outstanding at December 31, 2021
Granted
Forfeited
Released
Outstanding at December 31, 2022

5.      Fair Value Measurements

Number of Restricted
Share Units (thousands)

—
219
219
—
(86)
(98)
35

The Company has adopted ASC 820 Fair Value Measurements and Disclosure Topic of the FASB. This Topic applies to
certain assets and liabilities that are being measured and reported on a fair value basis. The Fair Value Measurements Topic
defines fair value, establishes a framework for measuring fair value in accordance with US GAAP, and expands disclosure
about  fair  value  measurements.  This  Topic  enables  the  reader  of  the  financial  statements  to  assess  the  inputs  used  to
develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to
determine fair values. The Topic requires that financial assets and liabilities carried at fair value be classified and disclosed
in one of the following three categories:

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs that are not corroborated by market data.

Financial  assets  and  liabilities  are  classified  in  their  entirety  within  the  fair  value  hierarchy  based  on  the  lowest  level
of  input  that  is  significant  to  the fair value measurement. The Company measures the fair value of its Processa common
shares  by  taking  into  consideration  valuations  obtained  from  public  financial  markets.  The  Company  uses  Yahoo
Finance to obtain share price data and Oanda for foreign currency pricing services to estimate fair value. These inputs
include reported trades of and broker- dealer quotes on the same or similar securities, issuer credit spreads, benchmark
securities  and  other  observable  inputs.

As  of  December  31,  2022,  the  Company  had  financial  assets  valued  based  on  Level  1  inputs  consisting  of  cash  and
cash  equivalents  and  had  financial  assets  based  on  Level  2  inputs  consisting  of  Processa common shares.  During
the year ended December 31, 2022, the Company did not have any transfers  of  financial  assets  between  Levels  1  and
2.

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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

Assets/Liabilities Measured at Fair Value on a Recurring Basis

Fair Value Measurement at December 31, 2022 and December 31, 2021
(in thousands)

Quoted Price in Active
Market for Identical
Instruments
Level 1

     2022     

2021

Significant Other
Observable Inputs
Level 2

2022

2021

Significant
Unobservable Inputs
Level 3

Total

2022

2021

2022

2021

$ 307 (1)
56 (2)

82 (1) 23,467
—
—  

21,018
240

—
—  

— 23,774
—  

56  

21,100
240

Assets
Cash and cash equivalents
Processa common shares

(1) The Company held approximately, $307 in cash as of December 31, 2022, of which approximately $33 was in

Canadian funds (translated into U.S. dollars). As of December 31, 2021, the Company held approximately $82, of
which approximately $34 was in Canadian funds (translated into U.S. dollars).

(2) The Company received 41 restricted common shares of Processa (PSCA). The share restriction expired in three
tranches: 50%, 25% and 25% at the 6, 9 and 12 month intervals, respectively from October 30, 2020. As of
December 31, 2022, the restrictions have expired.

6.      Stockholders’ Equity

Authorized Capital Stock

The Company’s authorized capital stock consists of an unlimited number of shares of no-par common shares.

Warrants to Purchase Common Shares

At December 31, 2022, the Company had 150 warrants outstanding to purchase common shares at a weighted average
exercise price of $7.71.

The following table summarized our warrant activity for the fiscal years ended December 31, 2022 and 2021.

Outstanding and exercisable at December 31, 2020
Granted
Outstanding and exercisable at December 31, 2021
Granted
Outstanding and exercisable at December 31, 2022

7.      Commitments and Contingencies

Oregon Health & Science University (“OHSU”) Agreement

Number of
Warrants
(in thousands)
39
$
—  
39
$
111
150

$

$

$

$

Range

Weighted
Average

6.80

$
—  
$

6.80
8.11
7.71

$

6.80
—
6.80
8.00
7.71

On February 20, 2013, Fennec entered into a new exclusive license agreement with OHSU for exclusive worldwide license
rights  to  intellectual  property  directed  to  thiol-based  compounds,  including  PEDMARK®  and  their  use  in  oncology  (the
"OHSU  Agreement").  OHSU  will  receive  certain  milestone  payments,  royalty  on  net  sales  for  licensed  products  and  a
royalty on any consideration received from sublicensing of the licensed technology.

On May 18, 2015, Fennec negotiated an amendment ("Amendment 1") to the OHSU Agreement, which expands Fennec's
exclusive license to include the use of N-acetylcysteine as a standalone therapy and/or in combination with PEDMARK®
for the prevention of ototoxicity induced by chemotherapeutic agents to treat cancers. Further, Amendment 1 adjusts select
milestone payments entered in the OHSU Agreement including but not limited to the royalty rate on net sales for licensed
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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

products, royalty rate from sublicensing of the licensed technology and the fee payable upon the regulatory approval of a
licensed product. Certain milestone payments are due upon FDA approval and achievement of sufficient positive EBITDA
over a specified period. PEDMARK® received FDA approval in September 2022, however at this time, due to significant
uncertainty  surrounding  timing  and  magnitude  of  certain  milestones,  the  Company  has  only  recorded  a  royalty  liability
associated with net revenue.

The term of the OHSU Agreement as amended by Amendment 1 expires on the date of the last to expire claim(s) covered
in the patents licensed to Fennec or 8 years, whichever is later. The Company now has a licensed product with regulatory
approval  that  is  covered  by  the  Orphan  Drug  Designation,  the  parties  amended  the  term  of  the  agreement.  Sodium
thiosulfate is currently protected by methods of use patents that the Company exclusively licensed from OHSU that expired
in Europe in 2021 and that expire in the United States in 2038. The OHSU Agreement is terminable by either Fennec or
OHSU in the event of a material breach of the agreement by either party after 45 days prior written notice. Fennec also has
the right to terminate the OHSU Agreement at any time upon 60 days prior written notice and payment of all fees due to
OHSU under the OHSU Agreement. The Company had accrued approximately $15 (1% net sales) in royalty expense to
OHSU at December 31, 2022.

Leases

We have an operating lease in Research Triangle Park, North Carolina utilizing small space within a commercial building.
The operating lease has payments of $0.4 per month with no scheduled increases. This operating lease is terminable with
30 days’ notice and has no penalties or contingent payments due.

On  January  23,  2020,  the  Company  entered  into  an  Office  Service  Agreement  (the  “Office  Service  Agreement”)  with
Regus to lease office space at in Hoboken, New Jersey. Per the terms of the Office Service Agreement, the monthly rent
payments are $1. The Company was required to pay a security deposit of $2, which is the equivalent to two months of
rent.  The  Office  Service  Agreement  commenced  on  January  27,  2020,  and  terminates  on  July  31,  2020,  thereafter  the
lease may continue on a month-to-month basis with either party being able to terminate the agreement by providing one
months’ advance written notice of termination.

Securities Class Action Suit

Chapman v. Fennec Pharmaceuticals Inc. et al.

On September 3, 2020, plaintiff Jim Chapman filed a putative federal securities class action lawsuit against the Company,
our Chief Executive Officer, Rostislav Raykov, and Chief Financial Officer, Robert Andrade, in the United States District
Court for the Middle District of North Carolina, captioned Chapman v. Fennec Pharmaceuticals Inc. et al., Case No. 1:20-
cv-00812. The complaint alleged that prior to our August 10, 2020 receipt of a CRL from the FDA concerning our NDA
for PEDMARK®, defendants made materially false or misleading statements and failed to disclose material facts about our
third-party PEDMARK®  product manufacturing facility and the impact the facility would have on regulatory approval for
PEDMARK®. On December 3, 2020, the court appointed a lead plaintiff to represent the putative class. On February 1,
2021, the lead plaintiff filed an amended complaint. The amended complaint added members of our Board of Directors as
defendants, asserts a putative class period from December 20, 2018 through August 10, 2020, makes allegations similar to
those in the original complaint, claims the defendants violated Sections 10(b) and 20(a) of the Securities Exchange Act of
1934 and SEC Rule 10b-5, and seeks an unspecified amount of compensatory damages and attorneys’ fees and costs.

On March 3, 2021, defendants filed a motion to dismiss the amended complaint. On April 2, 2021, lead plaintiff filed an
opposition to the motion to dismiss. On April 16, 2021, defendants filed a reply in support of the motion to dismiss, and on
December 16, 2021, the Magistrate Judge entered an order recommending that defendants’ motion to dismiss be granted in
its entirety. On January 24, 2022, lead plaintiff filed objections to the Magistrate Judge’s recommendation, and defendants
filed their response on February 3, 2022. On March 2, 2022, the U.S. District Court Judge adopted the Magistrate Judge’s
order and recommendation and entered an order and judgment dismissing the amended complaint with prejudice.

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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

On  March  30,  2022,  lead  plaintiff  filed  a  motion  for  post  judgment  relief,  seeking  leave  to  file  a  second  amended
complaint. In his proposed second amended complaint, lead plaintiff seeks to add allegations stemming from the receipt of
a  second  CRL  following  our  resubmission  of  our  NDA  for  PEDMARK®,  which  we  received  on  November  29,  2021,
among  other  things.  Defendants  filed  an  opposition  to  plaintiff’s  motion  for  post  judgment  relief  on  April  20,  2022.  On
May 4, 2022, lead plaintiff submitted a reply in support of his motion. On September 27, 2022, defendants filed a request
for judicial notice regarding the FDA’s press release announcing that it has approved PEDMARK®. On October 18, 2022,
lead plaintiff filed his opposition to request for judicial notice. On October 21, 2022, defendants filed a reply in support of
the  request  for  judicial  notice.  On  February  15,  2023,  the  Magistrate  Judge  recommended  the  motion  for  post  judgment
relief be denied. Lead plaintiff filed no timely objection to the recommendation, and on March 2, 2023, the U.S. District
Court Judge issued an order adopting the Magistrate Judge’s recommendation, denying the motion for post judgment relief,
and entering judgment for defendants.  

We  believe  that  this  lawsuit  is  without  merit  and  intend  to  defend  it  vigorously.  We  cannot  predict  the  outcome  of  this
lawsuit. Failure by us to obtain a favorable resolution of the lawsuit could have a material adverse effect on our business,
results  of  operations,  and  financial  condition.  We  have  not  recorded  a  liability  as  of  December  31,  2022,  because  we
believe a potential loss is not probable or reasonably estimable given the nature of the proceedings and our success so far
by obtaining a dismissal with prejudice of the amended complaint.

Fisher v. Fennec Pharmaceuticals Inc. et al.

On February 9, 2022, plaintiff Jeffrey D. Fisher filed a putative federal securities class action lawsuit against the Company
and our CEO and CFO in the United States District Court for the Middle District of North Carolina, captioned Fisher v.
Fennec Pharmaceuticals Inc. et al., Case No. 1:22-cv-00115. The complaint asserts a putative class period from May 28,
2021 through November 28, 2021, and alleges that defendants violated Sections 10(b) and 20(a) of the Securities Exchange
Act of 1934 and SEC Rule 10b-5 by making materially false and misleading statements or omissions regarding the status
of our third-party PEDMARK®  product  manufacturing  facility,  the  facility’s  compliance  with  cGMP,  and  the  impact  its
status  and  compliance  would  have  on  regulatory  approval  for  PEDMARK®  in  the  period  leading  up  to  the  Company’s
November 29, 2021 receipt of a CRL for a subsequent NDA for PEDMARK®. The complaint seeks an unspecified amount
of damages and attorneys’ fees and costs. On April 11, 2022, plaintiff Jeffrey D. Fisher filed a motion to be appointed lead
plaintiff and represent the putative class and on May 9, 2022, the court appointed him as lead plaintiff.

On June 23, 2022, lead plaintiff filed an amended complaint. The amended complaint asserts the same putative class period
from May 28, 2021 through November 28, 2021, is brought against the same defendants and makes allegations similar to
those  in  the  original  complaint.  On  August  5,  2022,  defendants  filed  a  motion  to  dismiss  the  amended  complaint.  On
August  26,  2022,  lead  plaintiff  filed  an  opposition  to  the  motion  to  dismiss.    On  September  9,  2022,  defendants  filed  a
reply in support of the motion to dismiss.

On September 27, 2022, defendants filed a request for judicial notice regarding the FDA’s press release announcing that it
approved PEDMARK®  On  September  30,  2022,  lead  plaintiff  filed  an  opposition  to  the  request  for  judicial  notice.  On
October  6,  2022,  defendants  filed  a  reply  in  support  of  the  request  for  judicial  notice.  On  October  12,  2022,  the  U.S.
District Court Judge issued a memorandum opinion and order dismissing the amended complaint in its entirety and with
prejudice, and on October 14, 2022, entered judgment. Lead plaintiff had until November 14, 2022 to file a notice of appeal
and did not file a notice of appeal.

We  believe  that  the  lawsuit  is  without  merit  and  intend  to  defend  it  vigorously.  We  cannot  predict  the  outcome  of  this
lawsuit. Failure by us to obtain a favorable resolution of the lawsuit could have a material adverse effect on our business,
results  of  operations,  and  financial  condition.  We  have  not  recorded  a  liability  as  of  December  31,  2022,  because  we
believe a potential loss is not probable or reasonably estimable given the nature of the proceedings and our success so far
by obtaining a dismissal with prejudice of the amended complaint.

Hope Medical Enterprises, Inc. Inter Partes Review (IPR) Challenges

On October 29, 2021, Hope Medical Enterprises, Inc. (“Hope”) filed two petitions for inter partes review (“IPR”) with the
Patent Trial and Appeal Board (“PTAB”) of the USPTO. In its petitions, Hope seeks to invalidate our U.S. Patent

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Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

No.  10,596,190  (“US  ‘190  Patent”),  which  is  exclusively  in-licensed  from  Oregon  Health  &  Science  University
(“OHSU”)  and  relates  to  a  method  of  using  our  PEDMARK® product,  and  our  U.S.  Patent  No.  10,792,363  (“US  ’363
Patent”), which relates to an anhydrous form of STS and its method of manufacture, which is the active pharmaceutical
ingredient  in  our  PEDMARK® product.  The  US  ‘190  Patent  was  issued  on  March  24,  2020.    The  US  ‘363  Patent  was
issued on October 6, 2020.  

On January 11, 2022, OHSU filed a Request for Supplemental Examination of US ‘190 Patent (Control No. 96.000,390)
requesting  the  consideration  by  the  Central  Re-examination  Unit  (“CRU”)  of  the  USPTO  of  certain  prior  art  references,
including references cited by Hope in its Petition for IPR that are relevant to the granted claim of the patent. On January
28, 2022, the CRU issued a Supplemental Examination Certificate, identified a Substantial New Question (“SNQ”) on the
patentability of the US ‘190 Patent claims, and ordered a Reexamination of US ‘190 Patent on March 9, 2022.  On May 9,
the PTAB granted Hope Medical’s Petition to Institute the IPR against the US ‘190 Patent and a stayed the US ‘190 Patent
Reexamination pending the result of the US ‘190 Patent IPR. On August 12, 2022, OHSU filed a Motion to Amend the
single claim of the US ‘190 Patent in the IPR to focus on the treatment of medulloblastoma. On December 5, 2022, OHSU
filed a Revised Motion to Amend the single claim of the US ‘190 Patent.  We expect a decision in the ‘190 Patent IPR in
May 2023, which can be appealed by the losing party. 

Further, in May 2022, the PTAB granted Hope Medical’s Petition to Institute the IPR against the ‘363 Patent. During the
‘363 Patent IPR, we disclaimed the ‘363 Patent claims directed to the anhydrous morphic form of STS, and filed a Motion
to Amend the remaining method of manufacture claims. On December 14, 2022, we filed a Revised Motion to Amend the
remaining  claims  in  the  ‘363  Patent.  We  expect  a  decision  in  the  ‘363  IPR  in  May  2023,  which  can  be  appealed  by  the
losing party.  

We plan to vigorously defend our intellectual property rights related to PEDMARK®. However, we are unable to predict
the outcome of Hope’s IPR petitions, or the Reexamination.  While we now have, or will shortly receive, additional U.S.
patents  that  cover  PEDMARK®  over  the  IPR  challenged  patents,  an  invalidation  of  our  patents  covering  PEDMARK®
could  have  a  material  adverse  effect  on  our  ability  to  protect  our  rights  in  PEDMARK®  beyond  periods  of  marketing
exclusivity for PEDMARK® possible in the United States under Orphan Drug Designation and in Europe under European
Market Exclusivity for Pediatric Use (“PUMA”).

CIPLA ANDA Litigation

On  December  1,  2022,  we  received  a  letter  dated  November  30,  2022,  notifying  us  that  CIPLA  Ltd.  and  CIPLA  USA
(“CIPLA”)  submitted  to  the  FDA  an  ANDA  (ANDA  No.  218028)  for  a  generic  version  of  PEDMARK®  (sodium
thiosulfate  solution)  that  contains  Paragraph  IV  Certifications  on  two  of  our  patents  covering  PEDMARK®:  the  OHSU
licensed  US  ‘190  Patent,  expiration  date  January  2038;  and  our  US  11,291,728  Patent,  expiration  date  July  2039.  On
January 6, 2023, we received a letter dated January 5, 2023, notifying us that CIPLA submitted to the FDA a Paragraph IV
Certification on our newly issued US 11,510,984 Patent. These patents are listed in FDA’s list of Approved Drug Products
with Therapeutic Equivalence Evaluations, commonly referred to as the Orange Book, for PEDMARK®. The certifications
allege  these  patents  are  invalid  or  will  not  be  infringed  by  the  manufacture,  use,  or  sale  of  CIPLA’s  sodium  thiosulfate
solution.

Under the Food and Drug Cosmetic Act, as amended by the Drug Price Competition and Patent Term Restoration Act of
1984,  as  amended,  after  receipt  of  a  valid  Paragraph  IV  notice,  the  Company  may  bring  a  patent  infringement  suit  in  a
federal district court against CIPLA within 45 days from the receipt of the Notice Letter and if such a suit is commenced
within the 45-day period, the Company is entitled to a 30 month stay on the FDA’s ability to give final approval to any
proposed products that reference PEDMARK®. In addition to the 30-month stay, because we have received Orphan Drug
Exclusivity,  the  FDA  may  not  approve  CIPLA’s  ANDA  for  at  least  7  years  from  PEDMARK®’s  FDA  approval  date  of
September 20, 2022.  

On January 10, 2023, we filed suit against the CIPLA entities in the United States District Court for the District of New
Jersey (Case No. 3:23-cv-00123), for infringement of the ‘190 Patent and the ‘728 Patent. The suit is ongoing.

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Executive Severance

Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

In the event of his termination with us other than for cause, we will be obligated to pay Mr. Raykov a one-time severance
payment equal to twelve months of salary (currently $513). In the event of his termination with us other than for cause, we
will be obligated to pay Mr. Andrade a one-time severance payment equal to six months of salary (currently $ 186).

Employee Benefit Plan

In May 2021, the Company established the Fennec Pharmaceuticals, Inc. 401(k) Plan (the “401(k) Plan”) for its employees,
which is designed to be qualified under Section 401(k) of the Code. Eligible employees are permitted to contribute to the
401(k) Plan within statutory and 401(k) Plan limits. As of December 31, 2022 the Company does not offer matching
contributions.

8.      Term Loans

On August 1, 2022, the Company entered into the SPA with the Investor in connection with the issuance of up to $45,000
of Notes, issuable in multiple tranches. On August 19, 2022, the Company closed on the initial tranche of $5,000, which
has  an  Initial  Conversion  Price  equal  to  $8.11  per  share,  which  was  calculated  based  on  a  20%  premium  of  the  5-day
VWAP immediately prior to the announcement of the SPA. In connection with the first closing, the Company repaid in full
its secured indebtedness with Bridge Bank in the amount of $5,000. The Notes become due on the maturity date, which is
August 19, 2027.

On September 23, 2022, the Company closed on the second tranche of the Note Financing in the amount of $20,000, which
has  an  Initial  Conversion  Price  equal  to  $7.89  per  share,  which  was  calculated  based  on  a  20%  premium  of  the  5-day
 VWAP immediately prior to the Second Closing Trigger.

Subsequent  to  the  funding  of  the  Second  Closing  Note,  and  before  December  31,  2023,  the  Company  may  draw  up  to
$20,000  of  additional  financing  under  the  SPA,  in  one  or  more  tranches  of  $10,000  upon  mutual  agreement  of  the
Company and the Investor (the “Subsequent Closing Notes”). The Subsequent Closing Notes will be convertible at a price
per share equal to $7.89 per share, which price is calculated on the same basis as for the Second Closing Note.

A commitment fee of 2.0% of the Notes is payable under the SPA. Half of such fee was paid by the issuance on the first
closing of warrants to purchase 55,498 Fennec common shares and half was payable in cash or warrants of 55,498 Fennec
common shares, at our election, on the second closing. The Company chose to issue warrants to satisfy the payable on both
the first and second closing. The warrants are exercisable at a price per share of $8.11 and respectively, and both have a
maturity date of August 19, 2027.

Cash interest on outstanding principal shall accrue at a rate of prime, plus 4.5% per annum, from the date of funding (11%
as  of  December  31,  2022).  Cash  interest  is  due  on  the  first  business  day  of  each  calendar  quarter  (“Interest  Date”).
Payment-in-kind (“PIK”) interest will commence on funding date and accrue at a rate of 3.5% per annum. PIK interest will
stop accruing on August 24, 2024. Any accrued PIK interest shall remain outstanding and be payable on each Interest Date
and be added to the outstanding principal amount. The Company has accrued $0.26 in PIK interest and has classified the
PIK interest in long-term liabilities.

The SPA notes are convertible into fully paid, non-assessable share of common shares at any point after their issuance dates
and before the maturity date. Any amount of the SPA notes may be converted into common shares so long as it does not
create  partial  shares.  The  conversion  rate  is  determined  by  dividing  the  conversion  amount  by  the  conversion  price.
Provisions of the PSA create legal, valid and enforceable liens on, and security interests in, all of the Company’s and each
of its subsidiaries assets.

Aggregate annual payments due on the SPA as of December 31, 2022, are as follows (in thousands):

Years Ending December 31,
2022

F-22

Amount

—

    
 
Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

Table of Contents

2023
2024
2025
2026
2027

Total future payments

Add: PIK interest
Less: unamortized debt discount
Total term loan, net of debt discount

$

—
—
—
—
25,000
25,000
260
(361)
24,899

In  the  event  of  default  or  change  of  control,  all  unpaid  principal  and  all  accrued  and  unpaid  interest  amounts  (if  any)
become  immediately  due  and  payable.  Events  of  default  include,  but  are  not  limited  to,  a  payment  default,  a  material
adverse change, and insolvency. The SPA facility is secured by all of the Company’s assets, including all capital stock held
by the Company.

Debt issuance costs of $175 were paid in cash for legal fees and to the Investor in 2022 and warrants valued at $441 were
granted the Investor to secure access to the SPA. These amounts were capitalized and are being amortized over the access
period of the SPA. Upon drawing tranche 1 and tranche 2, the Company recorded a debt discount of $314, which was based
on a pro-rata allocation of the issue costs to secure the SPA, reducing the capitalized amount by the same amount. The debt
discount is being amortized over the life of the SPA.

9. Income Taxes

The Company operates in both U.S. and Canadian tax jurisdictions. Its income is subject to varying rates of tax and losses
incurred in one jurisdiction cannot be used to offset income taxes payable in another. A reconciliation of the combined
Canadian federal and provincial income tax rate with the Company’s effective tax rate is as follows (in thousands except
for percentage rates):

Domestic loss
Foreign loss
Loss before income taxes

Expected statutory rate
Expected provision for (recovery of) income tax
Permanent differences
Change in valuation allowance
Effect of foreign exchange rate differences
Effect of change in future enacted tax rates
Tax credits and other adjustments
Effect of tax rate changes and other
Provision for income taxes

$

Year Ended
December 31, 
2022
(10,548)
(13,117)
(23,665)

Year Ended
December 31, 
2021

$

(9,122)
(8,173)
(17,295)

26.50 %   
(6,271)
1,170
4,669

$

432
— $

26.50 %
(4,583)
993
3,086
—
—
—
504
—

The Canadian statutory income tax rate of 26.5 percent is comprised of federal income tax at approximately 15.0 percent
and provincial income tax at approximately 11.5 percent.

F-23

 
 
 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

The primary temporary differences which gave rise to future income taxes (recovery) at December 31, 2022 and
December 31, 2021:

Future tax assets:
SR&ED expenditures
Income tax loss carryforwards
Non-refundable investment tax credits
Share issue costs
Fixed and intangible assets
Debt discount

Less: valuation allowance
Net future tax assets

10. Subsequent Events

December 31, 
2022

December 31, 
2021

$

$

2,086
34,948
421
62
1,083
22
38,622
(38,596)
26

$

$

2,086
30,007
700
77
1,083
—
33,953
(33,927)
26

Management has evaluated subsequent events through the date of this filing and concluded there are no events of
significance which require disclosure.

Tax Cuts and Jobs Act

On  December  22,  2017,  the  then  President  of  the  United  States  signed  into  law  an  Act  to  provide  for  reconciliation
pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018 (commonly known as “the Tax
Cuts  and  Jobs  Act”  (“TCJA”)),  which  introduced  a  comprehensive  set  of  tax  reforms.  The  Tax  Cuts  and  Jobs  Act
significantly revises U.S. tax law by, among other provisions, lowering the Company’s corporate tax rate from 34% to 21%
and eliminating or reducing certain income tax deductions.

In  December  2017,  in  accordance  with  the  SEC  Staff  Accounting  Bulletin  (“SAB”)  118–Income  Tax  Accounting
Implications of the TCJA, the Company recorded tax effects on a provisional basis based on a reasonable estimate. The
TCJA did not have a material impact on the Company's financial statements because its deferred temporary differences are
fully  offset  by  a  valuation  allowance  and  the  Company  does  not  have  any  offshore  earnings  from  which  to  record  the
mandatory transition tax. During 2018, the Company completed its analysis under SAB 118 and no additional tax effects
due to rate-remeasurement were required to be recorded.

There are no current income taxes owed, nor are any income taxes expected to be owed in the near term. At December 31,
2022, the Company has unclaimed Scientific Research and Experimental Development ("SR&ED") expenditures, income
F-24

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

Fennec Pharmaceuticals Inc.
Notes to the Consolidated Financial Statements
(U.S. dollars and shares in thousands, except per share information)

tax  loss  carry-forwards  and  non-refundable  investment  tax  credits.  The  unclaimed  amounts  and  their  expiry  dates  are  as
listed below:

SR&ED expenditures (no expiry)
Income tax loss carryforwards (expiry date):
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
No expiration
Investment tax credits (expiry date):
2023
2024
2025
2026
2027

F-25

Province/
State

—

—
—
—
—
—
4,164
2,116
700
789
651
655
617
941
1,013
1,638
-
-
-
-
-
24,580

Federal

$

7,872

$

1,588
4,849
6,143
13,868
8,136
10,509
8,185
2,608
3,378
3,491
1,789
1,812
1,804
2,208
4,641
5,267
5,848
5,792
5,340
6,192
35,974

169
189
82
86
47

    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements on Form S-8 (File Nos. 333-221091 and 333-232353) and
the  Registration  Statements  on  Form  S-3  (File  Nos.  333-268632,  333-219884  and  333-249775)  of  Fennec  Pharmaceuticals  Inc.  (the
“Company”) of our report dated March 29, 2023, relating to the consolidated financial statements as of December 31, 2022 and 2021 and
for each of the years then ended, which appear in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31,
2022.

/s/ Haskell & White LLP
HASKELL & WHITE LLP  

Irvine, California
March 29, 2023

Exhibit 31.1

I, Rostislav Raykov, certify that:

FENNEC PHARMACEUTICALS INC
CERTIFICATION

1.

I have reviewed this annual report on Form 10-K for the period ended December 31, 2022 of Fennec Pharmaceuticals Inc.;

2. Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with
respect to the period covered by this Annual Report;

3. Based on my knowledge, the financial statements, and other financial information included in this Annual Report, fairly present in

all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented
in this Annual Report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures

(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our

supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entities, particularly during the period in which this Annual Report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this Annual Report our

conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this Annual
Report based on such evaluation; and

(d) Disclosed in this Annual Report any change in the registrant’s internal control over financial reporting that occurred during the
registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial

reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which

are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s

internal control over financial reporting.

Date:  March 29, 2023

By:/s/ Rostislav Raykov
  Rostislav Raykov
  Chief Executive Officer

 
 
 
Exhibit 31.2

I, Robert Andrade, certify that:

FENNEC PHARMACEUTICALS INC.
CERTIFICATION

1.

I have reviewed this annual report on Form 10-K for the period ended December 31, 2022 of Fennec Pharmaceuticals Inc.;

2. Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with
respect to the period covered by this Annual Report;

3. Based on my knowledge, the financial statements, and other financial information included in this Annual Report, fairly present in

all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented
in this Annual Report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures

(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our

supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known
to us by others within those entities, particularly during the period in which this Annual Report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed
under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this Annual Report our

conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this Annual
Report based on such evaluation; and

(d) Disclosed in this Annual Report any change in the registrant’s internal control over financial reporting that occurred during the
registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial

reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the
equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which

are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s

internal control over financial reporting.

Date:  March 29, 2023

By:/s/ Robert Andrade
  Robert Andrade
  Chief Financial Officer

 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. §1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the Annual Report of Fennec Pharmaceuticals Inc. (the “Company”) on Form 10-K for the period ended
December 31, 2022 (the “Report”), each of the undersigned, Rostislav Raykov, Chief Executive Officer of the Company, and Robert
Andrade, Chief Financial Officer of the Company, hereby certifies pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

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

the Company.

Date: March 29, 2023

Date: March 29, 2023

By:/s/ Rostislav Raykov
  Rostislav Raykov
  Chief Executive Officer

By:/s/ Robert Andrade
  Robert Andrade
  Chief Financial Officer

 
 
 
 
 
 
Exhibit 99.1

FENNEC PHARMACEUTICALS REPORTS FULL YEAR AND FOURTH QUARTER 2022 FINANCIAL RESULTS

~ U.S. Commercial Team in Place with PEDMARK® Launch Off to Solid Start Following FDA Approval of PEDMARK® in September
2022 ~

~ Company Has Approximately $23.8 Million in Cash ~

Research  Triangle  Park,  NC,  March  30,  2023  –  Fennec  Pharmaceuticals  Inc.  (NASDAQ:FENC;  TSX:  FRX),  a  specialty
pharmaceutical company, today reported its financial results for the fiscal year ended December 31, 2022 and provided a business update.

“It  was  an  outstanding  year  for  Fennec  as  we  achieved  FDA  approval  of  PEDMARK®  in  the  fourth  quarter  and  evolved  into  a
commercial-stage  pharmaceutical  company.  For  2023,  we  are  focused  on  building  upon  our  early  commercial  launch  momentum  by
continuing  to  execute  on  our  strategic  plans,  expand  our  prescriber  base,  and  increase  the  utilization  of  PEDMARK®,”  said  Rosty
Raykov,  chief  executive  officer  of  Fennec  Pharmaceuticals.    “We  are  very  proud  of  Fennec’s  patient-centric  approach  and  the
performance across the entire organization, and we continue to be motivated by the positive responses that we are receiving from the
pediatric cancer patient community, healthcare providers and payors. Fennec remains dedicated to growing its revenues both in the U.S.
and worldwide as we seek to expand PEDMARK’s presence and availability to patients globally.”

Recent Developments and Highlights:

● Received  U.S.  Food  and  Drug  Administration  (FDA)  approval  of  the  PEDMARK®  New  Drug  Application  (NDA)  on
September 20, 2022. PEDMARK® is the first and only FDA-approved therapy indicated to reduce the risk of ototoxicity
associated with cisplatin in pediatric patients one month of age and older with localized, non-metastatic solid tumors. 

● Initiated  U.S.  commercial  launch  of  PEDMARK®  on  October  17,  2022.  The  Fennec  HEARS™  program  offers

comprehensive patient services, including access to care coordinators, financial and prescription drug support.

● The National Comprehensive Cancer Network® (NCCN) updated its clinical practice guidelines for Adolescent and Young

Adult (AYA) Oncology to include PEDMARK® (sodium thiosulfate injection) in January 2023.

● The  FDA  granted  Orphan  Drug  Exclusivity  to  PEDMARK®  (sodium  thiosulfate  injection)  in  January  2023.  The  FDA’s
Orphan Drug Designation program is designed to advance the development of drugs that treat a condition affecting 200,000
or fewer U.S. patients annually. The seven-year market exclusivity for PEDMARK® began on September 20, 2022, the date
of its FDA approval, and continues until September 20, 2029. Additionally, in the approved prescribing label, the FDA has
explicitly directed that PEDMARK® is not substitutable with other sodium thiosulfate products.1

Financial Results for the Fourth Quarter and Fiscal Year Ended December 31, 2022

● Cash  Position  –  There  was  a  $2.7  million  increase  in  cash  and  cash  equivalents  between  December  31,  2022  and
December 31, 2021. The net increase was the result of cash operating expenses, offset by the net $20.0 million received
from  the  Petrichor  note  and  $0.9  million  received  from  the  exercise  of  273,000  options.  During  the  period  ended
December 31, 2022, cash for operations was used mainly on the pre-commercialization activities of PEDMARK®  prior to
FDA approval and then commercialization activities post NDA approval.

● Commercial  launch  of  PEDMARK®  commenced  in  October  2022.  The  company  recorded  net  product  sales  of  $1.54
million in fiscal 2022. The Company recorded discounts and allowances against sales in the amount of $0.2 million and
cost of products sold of $0.1 million. The Company had gross profit of $1.4 million for fiscal year ended 2022. In fiscal
2021, the Company had no revenues. 

● Research and Development (R&D) Expenses – R&D expense decreased by $1.5 million in fiscal 2022 as compared to
fiscal 2021. The Company reduced research and development costs when it received FDA approval of PEDMARK®. The
majority of traditional research and development expenses associated with PEDMARK® are now recorded as general and
administrative expenses or capitalized into inventory and eventually recorded to costs of product sales.

● Selling  and  Marketing  (S&M)  Expenses  –  The  Company  began  recording  selling  and  marketing  expenses  when  it
expanded its payroll to include an internal salesforce. Selling and marketing expenses include distribution costs, logistics,
shipping and insurance, advertising, wages commissions and out-of-pocket expenses. The Company recorded $2.8 million
in selling and marketing expenses in fiscal 2022.

● General  and  Administrative  (G&A)  Expenses  –  There  was  a  $5.5  million  increase  in  general  and  administrative
expenses in fiscal 2022 compared to fiscal 2021. Payroll and benefits related expenses rose by $4.0 million in fiscal 2022
compared to fiscal 2021 as our headcount increased from 10 to 36 over the course of fiscal 2022. There was an increase in
legal costs of $1.4 million in fiscal 2022 over fiscal 2021. This net increase is comprised of an increase in $0.2 million in
class action suit defense, a decrease in general legal expense of $0.2 million and an increase of $1.4 million in intellectual
property litigation. Pre-commercialization activities rose by $0.2 million in fiscal 2022 over fiscal 2021. Non-cash expenses
associated with equity remuneration increased by $0.2 million.  

● Net Loss - Net losses for the fourth quarter and year ended December 31, 2022 of $6.9 million ($0.26 per share) and $23.8
million  ($0.90  per  share),  respectively,  compared  to  $4.4  million  ($0.18  per  share)  and  $17.3  million  ($0.67  per  share),
respectively, for the same periods in 2021.

● Financial  Guidance  –  The  Company  believes  its  cash  and  cash  equivalents  on  hand  as  of  December  31,  2022  will  be

sufficient to fund the Company's planned commercial activities for 2023.

Financial Update

The  selected  financial  data  presented  below  is  derived  from  our  audited,  condensed  consolidated  financial  statements,  which  were
prepared  in  accordance  with  U.S.  generally  accepted  accounting  principles.  The  complete  audited,  condensed  consolidated  financial
statements  for  the  period  ended  December  31,  2022,  and  management's  discussion  and  analysis  of  financial  condition  and  results  of
operations, will be available via www.sec.gov and www.sedar.com. All values are presented in thousands unless otherwise noted.

Audited Consolidated
Statements of Operations:
(U.S. Dollars in thousands except per share amounts)

Revenue
PEDMARK product sales, net
Cost of products sold
Gross profit

Operating expenses:

Research and development
Selling and marketing
General and administrative

Total operating expenses
Loss from operations

Other (expense)/income

Unrealized foreign exchange loss
Amortization expense
Unrealized (loss) on securities
Interest income
Interest expense

Total other (expense)/income

Net loss

Basic net loss per common share
Diluted net loss per common share
Weighted-average number of common shares outstanding basic
Weighted-average number of common shares outstanding diluted

Three Months Ended

Twelve Months Ended

December 31,  December 31, December 31,  December 31, 

2022

2021

2022

2021

$

$

$
$

 1,535
 (86)
 1,449

 117
 2,785
 4,682

 7,584
 (6,135)

 (58)
 (70)
 (3)
 153
 (744)
 (722)

 (6,857)

 (0.26)
 (0.26)
 26,275
 26,275

$

$

 —
 —
 —

 1,535
 (86)
 1,449

$

 —
 —
 —

 523
 —
 3,684

 4,207
 (4,207)

 (162)
 (8)
 (1)
 13
 (62)
 (220)

$

$
$

$

$
$

 (4,427)

 (0.18)
 (0.18)
 26,011
 26,011

 3,531
 2,785
 17,722

 4,981
 —
 12,242

 24,038
 (22,589)

 17,223
 (17,223)

 (9)
 (149)
 (184)
 195
 (978)
 (1,125)

 (23,714)

 (0.90)
 (0.90)
 26,113
 26,113

 (10)
 (16)
 (25)
 54
 (126)
 (123)

$

$
$

 (17,346)

 (0.67)
 (0.67)
 26,006
 26,006

    
    
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
 
  
Audited Consolidated Balance Sheets:
(U.S. Dollars in thousands)

Assets

Current assets

Cash and cash equivalents
Accounts receivable, net
Prepaid expenses
Inventory
Other current assets
Total current assets

Non-current assets

Deferred issuance cost, net amortization

Total non-current assets
Total assets

Liabilities and shareholders’ (deficit) equity

Current liabilities:
Accounts payable
Accrued liabilities

Total current liabilities

Long term liabilities

Term loan
PIK interest
Debt discount

Total long term liabilities
Total liabilities

Commitments and Contingencies

Shareholders’(deficit) equity:

Common stock, no par value; unlimited shares authorized; 26,361 shares issued and outstanding
(2021 ‑26,014)
Additional paid-in capital
Accumulated deficit
Accumulated other comprehensive income

Total shareholders’ (deficit) equity
Total liabilities and shareholders’ (deficit) equity

December 31,  December 31, 

2022

2021

$

$

$

$

$

$

$

 23,774
 1,545
 770
 576
 63
 26,728

 211
 211
 26,939

 2,390
 2,219
 4,609

 25,000
 260
 (361)
 24,899
 29,508

 21,100
 —
 1,034
 —
 253
 22,387

 27
 27
 22,414

 777
 877
 1,654

 5,000
 —
 (12)
 4,988
 6,642

 142,591
 56,797
 (203,200)
 1,243
 (2,569)
 26,939

$

 140,801
 53,214
 (179,486)
 1,243
 15,772
 22,414

    
   
  
   
  
   
  
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
Working capital
Selected Asset and Liability Data:
(U.S. Dollars in thousands)
Cash and equivalents
Other current assets
Current liabilities
Working capital

Selected Equity:
Common stock and additional paid in capital
Accumulated deficit
Shareholders’ equity

Fiscal Year Ended

     December 31, 2022      December 31, 2021

$

$

 23,774
 2,954
 (4,608)
 22,120

$

$

 21,100
 1,287
 (1,654)
 20,733

 199,388
 (203,200)
 (2,569)

 194,015
 (179,486)
 15,772

About Cisplatin-Induced Ototoxicity
Cisplatin  and  other  platinum  compounds  are  essential  chemotherapeutic  agents  for  the  treatment  of  many  pediatric  malignancies.
Unfortunately, platinum-based therapies can cause ototoxicity, or hearing loss, which is permanent, irreversible, and particularly harmful
to the survivors of pediatric cancer.i

The incidence of ototoxicity depends upon the dose and duration of chemotherapy, and many of these children require lifelong hearing
aids or cochlear implants, which can be helpful for some, but do not reverse the hearing loss and can be costly over time.ii Infants and
young children that are affected by ototoxicity at critical stages of development lack speech and language development and literacy, and
older children and adolescents often lack social-emotional development and educational achievement.iii

PEDMARK® (sodium thiosulfate injection)
PEDMARK® is the first and only U.S. Food and Drug Administration (FDA) approved therapy indicated to reduce the risk of ototoxicity
associated with cisplatin treatment in pediatric patients with localized, non-metastatic, solid tumors. It is a unique formulation of sodium
thiosulfate in single-dose, ready-to-use vials for intravenous use in pediatric patients.7 PEDMARK is also the only therapeutic agent with
proven  efficacy  and  safety  data  with  an  established  dosing  paradigm,  across  two  open-label,  randomized  Phase  3  clinical  studies,  the
Clinical Oncology Group (COG) Protocol ACCL0431 and SIOPEL 6.  

In  the  U.S.  and  Europe,  it  is  estimated  that,  annually,  more  than  10,000  children  may  receive  platinum-based  chemotherapy.  The
incidence of ototoxicity depends upon the dose and duration of chemotherapy, and many of these children require lifelong hearing aids.
There is currently no established preventive agent for this hearing loss and only expensive, technically difficult, and sub-optimal cochlear
(inner  ear)  implants  have  been  shown  to  provide  some  benefit.  Infants  and  young  children  that  suffer  ototoxicity  at  critical  stages  of
development lack speech language development and literacy, and older children and adolescents lack social-emotional development and
educational achievement.

PEDMARK  has  been  studied  by  co-operative  groups  in  two  Phase  3  clinical  studies  of  survival  and  reduction  of  ototoxicity,  COG
ACCL0431  and  SIOPEL  6.  Both  studies  have  been  completed.  The  COG  ACCL0431  protocol  enrolled  childhood  cancers  typically
treated  with  intensive  cisplatin  therapy  for  localized  and  disseminated  disease,  including  newly  diagnosed  hepatoblastoma,  germ  cell
tumor,  osteosarcoma,  neuroblastoma,  medulloblastoma,  and  other  solid  tumors.  SIOPEL  6  enrolled  only  hepatoblastoma  patients  with
localized tumors.

Indications and Usage
PEDMARK® (sodium thiosulfate injection) is indicated to reduce the risk of ototoxicity associated with cisplatin in pediatric patients 1
month of age and older with localized, non-metastatic solid tumors.

Limitations of Use
The safety and efficacy of PEDMARK have not been established when administered following cisplatin infusions longer than 6 hours.
PEDMARK  may  not  reduce  the  risk  of  ototoxicity  when  administered  following  longer  cisplatin  infusions,  because  irreversible
ototoxicity may have already occurred.

Important Safety Information  
PEDMARK is contraindicated in patients with history of a severe hypersensitivity to sodium thiosulfate or any of its components.

Hypersensitivity  reactions  occurred  in  8%  to  13%  of  patients  in  clinical  trials.  Monitor  patients  for  hypersensitivity  reactions.
Immediately discontinue PEDMARK and institute appropriate care if a hypersensitivity reaction occurs. Administer antihistamines or

 
 
 
 
 
 
 
 
 
 
glucocorticoids (if appropriate) before each subsequent administration of PEDMARK. PEDMARK may contain sodium sulfite; patients
with  sulfite  sensitivity  may  have  hypersensitivity  reactions,  including  anaphylactic  symptoms  and  life-threatening  or  severe  asthma
episodes. Sulfite sensitivity is seen more frequently in people with asthma.

PEDMARK  is  not  indicated  for  use  in  pediatric  patients  less  than  1  month  of  age  due  to  the  increased  risk  of  hypernatremia  or  in
pediatric patients with metastatic cancers.

Hypernatremia occurred in 12% to 26% of patients in clinical trials, including a single Grade 3 case. Hypokalemia occurred in 15% to
27% of patients in clinical trials, with Grade 3 or 4 occurring in 9% to 27% of patients. Monitor serum sodium and potassium levels at
baseline and as clinically indicated. Withhold PEDMARK in patients with baseline serum sodium greater than 145 mmol/L.

Monitor for signs and symptoms of hypernatremia and hypokalemia more closely if the glomerular filtration rate (GFR) falls below 60
mL/min/1.73m2.

Administer antiemetics prior to each PEDMARK administration. Provide additional antiemetics and supportive care as appropriate.

The  most  common  adverse  reactions  (≥25%  with  difference  between  arms  of  >5%  compared  to  cisplatin  alone)  in  SIOPEL  6  were
vomiting, nausea, decreased hemoglobin, and hypernatremia. The most common adverse reaction (≥25% with difference between arms
of >5% compared to cisplatin alone) in COG ACCL0431 was hypokalemia.

Please see full Prescribing Information for PEDMARK® at: www.PEDMARK.com.

About Fennec Pharmaceuticals
Fennec Pharmaceuticals Inc. is a specialty pharmaceutical company focused on the development and commercialization of PEDMARK®
to reduce the risk of platinum-induced ototoxicity in pediatric patients. Further, PEDMARK received FDA approval in September 2022
and  has  received  Orphan  Drug  Exclusivity  in  the  U.S.  Fennec  has  a  license  agreement  with  Oregon  Health  and  Science  University
(OHSU) for exclusive worldwide license rights to intellectual property directed to sodium thiosulfate and its use for chemoprotection,
including  the  reduction  of  risk  of  ototoxicity  induced  by  platinum  chemotherapy,  in  humans.  For  more  information,  please  visit
www.fennecpharma.com.

Forward Looking Statements
Except  for  historical  information  described  in  this  press  release,  all  other  statements  are  forward-looking.  Words  such  as  “believe,”
“anticipate,”  “plan,”  “expect,”  “estimate,”  “intend,”  “may,”  “will,”  or  the  negative  of  those  terms,  and  similar  expressions,  are
intended  to  identify  forward-looking  statements.  These  forward-looking  statements  include  statements  about  our  business  strategy,
timeline and other goals, plans and prospects, including our commercialization plans respecting PEDMARK®, the market opportunity
for and market impact of PEDMARK®,  its  potential  impact  on  patients  and  anticipated  benefits  associated  with  its  use,  and  potential
access to further funding after the date of this release. Forward-looking statements are subject to certain risks and uncertainties inherent
in  the  Company’s  business  that  could  cause  actual  results  to  vary,  including  the  risks  and  uncertainties  that  regulatory  and  guideline
developments may change, scientific data and/or manufacturing capabilities may not be sufficient to meet regulatory standards or receipt
of  required  regulatory  clearances  or  approvals,  clinical  results  may  not  be  replicated  in  actual  patient  settings,  unforeseen  global
instability,  including  political  instability,  or  instability  from  an  outbreak  of  pandemic  or  contagious  disease,  such  as  the  novel
coronavirus  (COVID-19),  or  surrounding  the  duration  and  severity  of  an  outbreak,  protection  offered  by  the  Company’s  patents  and
patent applications may be challenged, invalidated or circumvented by its competitors, the available market for the Company’s products
will not be as large as expected, the Company’s products will not be able to penetrate one or more targeted markets, revenues will not be
sufficient to fund further development and clinical studies, our ability to obtain necessary capital when needed on acceptable terms or at
all, the Company may not meet its future capital requirements in different countries and municipalities, and other risks detailed from time
to time in the Company’s filings with the Securities and Exchange Commission including its Annual Report on Form 10-K for the year
ended December 31, 2022. Fennec disclaims any obligation to update these forward-looking statements except as required by law.

For a more detailed discussion of related risk factors, please refer to our public filings available at www.sec.gov and www.sedar.com.

PEDMARK® and Fennec® are registered trademarks of Fennec Pharmaceuticals Inc.

©2023 Fennec Pharmaceuticals Inc. All rights reserved. FEN-1604-v1

For further information, please contact:

Investors:
Robert Andrade
Chief Financial Officer

Fennec Pharmaceuticals Inc.
+1 919-246-5299

Corporate and Media:
Lindsay Rocco
Elixir Health Public Relations
+1 862-596-1304
lrocco@elixirhealthpr.com

i Rybak L. Mechanisms of Cisplatin Ototoxicity and Progress in Otoprotection. Current Opinion in Otolaryngology & Head and Neck
Surgery. 2007, Vol. 15: 364-369.
ii Landier W. Ototoxicity and Cancer Therapy. Cancer. June 2016 Vol. 122, No.11: 1647-1658.
iii Bass JK, Knight KR, Yock TI, et al. Evaluation and Management of Hearing Loss in Survivors of Childhood and Adolescent Cancers:
A Report from the Children's Oncology Group. Pediatric Blood & Cancer. 2016 Jul;63(7):1152-1162.