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Medicenna Therapeutics

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FY2021 Annual Report · Medicenna Therapeutics
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Management’s Discussion and Analysis 

For the Year Ended  
March 31, 2021 

DATE OF REPORT: May 27, 2021 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
MANAGEMENT’S DISCUSSION AND ANALYSIS 

The following management’s discussion and analysis (“MD&A”) has been prepared as of May 27, 2021 and 
should be read in conjunction with the consolidated audited financial statements of Medicenna Therapeutics 
Corp. (“Medicenna”, the “Company”, “we”, “our”, “us” and similar expressions). The audited consolidated 
financial  statements  and  related  notes  of  Medicenna  were  prepared  in  accordance  with  International 
Financial Reporting Standards (“IFRS”) and all dollar amounts are expressed in Canadian dollars unless 
otherwise noted. 

All references in this MD&A to “the Company”, “Medicenna”, “we”, “us”, or “our” and similar expressions 
refer to Medicenna Therapeutics Corp. and the subsidiaries through which it conducts its business, unless 
otherwise indicated. 

FORWARD-LOOKING STATEMENTS 

This MD&A contains forward-looking statements within the meaning of applicable securities laws. These 
statements involve known and unknown risks, uncertainties and other factors which may cause the actual 
results, performance or achievements of the Company, or industry results, to be materially different from 
any future results, performance or achievements expressed or implied by such forward-looking statements. 
All statements contained herein that are not clearly historical in nature are forward-looking, and the words 
such as “plan”, “expect”, “is expected”, “budget”, “scheduled”, “estimate”, “forecast”, “contemplate”, “intend”, 
“anticipate”,  or  “believe”  or  variations  (including  negative  variations)  of  such  words  and  phrases,  or 
statements that certain actions, events or results “may”, “could”, “would”, “might”, “shall” or “will” be taken, 
occur or be achieved and similar expressions are generally intended to identify forward-looking statements. 
Forward-looking statements in this MD&A  include, but are not limited to, statements with respect to the 
Company’s: 

requirements for, and the ability to obtain, future funding on favourable terms or at all; 

• 
•  business strategy; 
• 
•  projected  financial position and  estimated cash burn  rate,  and the sufficiency of the Company’s 

the potential impact of the COVID-19 pandemic on our business;  

financial resources to support its activities; 

•  expected future loss and accumulated deficit levels; 
•  expectations about the timing of achieving milestones and the cost of the Company’s development 

programs; 

•  observations and expectations regarding the safety and effectiveness of MDNA55, MDNA11, and 

• 

• 

other product candidates and the potential benefits to patients; 
impacts of the Phase 1/2 trial of MDNA11, including its design, approval by regulatory agencies, 
costs, timeline, ability to start enrolment at therapeutic doses, completion of the study, data arising 
from the study including biomarker results, immunogenicity, safety, tumor response, survival data 
and  ability  to  secure  collaborations  with  pharma  companies  for  supply  of  immunotherapies  in 
combination portion of the clinical trial; 
impacts  of  the  Phase  3  trial  of  MDNA55,  including  its  design,  approval  by  regulatory  agencies, 
reduced  number  of  participants,  costs,  timeline,  survival  data  and  partnership  opportunities  for 
MDNA55; 

•  expectations  regarding  the  progress,  and  the  successful  and  timely  completion,  of  the  various 

stages of the regulatory approval process; 

•  ability  to  initiate,  progress,  and  successful  and  timely  completion,  of  various  preclinical  and 

manufacturing activities associated with future clinical trials; 
•  expectations about the Company’s products’ safety and efficacy; 
•  expectations regarding the Company’s ability to arrange for the manufacturing of the Company’s 

products and technologies; 

•  expectations  regarding  the  filing  and  approval  of  various  submissions  by  regulatory  agencies 

regarding the conduct of new clinical trials;  

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•  ability to secure strategic partnerships with larger pharmaceutical and biotechnology companies;  
• 
strategy  to  acquire  and  develop  new  products  and  technologies  and  to  enhance  the  safety  and 
efficacy of existing products and technologies; 

•  plans to market, sell and distribute the Company’s products and technologies; 
•  expectations regarding the acceptance of the Company’s products and technologies by the market; 
•  ability to retain and access appropriate staff, management, and expert advisers; 
•  expectations with respect to existing and future corporate alliances and licensing transactions with 
third parties, and the receipt and timing of any payments to be made by the Company or to the 
Company in respect of such arrangements; and 
strategy with respect to the protection of the Company’s intellectual property. 

• 

Although the Company has attempted to identify important factors that could cause actual actions, events 
or results to differ materially from those described in forward-looking statements, there may be other factors 
that cause actions, events or results to differ from those anticipated, estimated or intended. 

The  forward-looking  information  in  this  MD&A  does  not  include  a  full  assessment  or  reflection  of  the 
unprecedented  impacts of  the COVID-19 pandemic and the  ongoing and developing indirect global and 
regional  economic  impacts.  The  Company  is  currently  experiencing  uncertainty  related  to  the  on-going 
COVID-19 situation. It is anticipated that the spread of COVID-19 and global measures to contain it and its 
variants, have had and continue to have an impact on the Company, however it is challenging to quantify 
the potential future magnitude of such impact at this time. The Company is regularly assessing the situation 
and remains in contact with its partners, clinical sites and  investigators, contract research organizations 
(“CROs”), contract development and manufacturing organizations (“CDMOs”) and suppliers to assess any 
impacts  and  risks.  The  Company  believes  that  ongoing  COVID-19  restrictions  could  impact  CROs  and 
associated IND-enabling studies of MDNA11, CDMOs and manufacturing timelines for MDNA11, as well 
as the planned clinical development timelines of the MDNA11 Phase 1/2a clinical trial as patient recruitment 
for clinical trials is currently being impacted. Medicenna has experienced delays in receiving components 
and supplies due to worldwide supply chain disruptions. The regulatory submissions to initiate the clinical 
study  is  planned  for  mid-calendar  2021  and  it  is  not  possible  to  predict  the  potential  impact  of  patient 
recruitment however we are hopeful that as vaccination rates increase worldwide COVID-19 may not have 
a significant impact on patient recruitment.  

All  forward-looking  statements  reflect  the  Company’s  beliefs  and  assumptions  based  on  information 
available at the time the assumption was made. In making the forward-looking statements included in this 
MD&A,  the  Company  has  made  various  material  assumptions,  including  but  not  limited  to  (i)  securing 
adequate  and  timely  supply  of  MDNA11  for  clinical  trials    (ii)  obtaining  positive  results  from  pre-clinical 
studies and clinical trials; (iii) obtaining regulatory approvals; (iv) general business and economic conditions; 
(v) the availability of financing on reasonable terms; (vi) the Company’s ability to attract and retain skilled 
staff; (vii) market competition; (viii) the products and technology offered by the Company’s competitors; (ix) 
the  Company’s  ability  to  protect  patents  and  proprietary  rights;  and  (x)  the  effect  of  COVID-19  on  the 
Company’s  business  and  operations.  By  its  nature,  forward-looking  information  involves  numerous 
assumptions,  inherent  risks  and  uncertainties,  both  general  and  specific,  known  and  unknown,  that 
contribute to the possibility that the predictions, forecasts, projections or other forward-looking statements 
will not occur. Factors which could cause future outcomes to differ materially from those set forth in the 
forward-looking statements include, but are not limited to:  

• 

• 

• 

• 

the effect of continuing operating losses on the Company’s ability to obtain, on satisfactory terms, 
or at all, the capital required to maintain the Company as a going concern; 
the ability to obtain sufficient and suitable financing to support operations, preclinical development, 
manufacturing, clinical trials, and commercialization of products; 
the risks associated with the development of novel compounds at early stages of development in 
the Company’s intellectual property portfolio; 
the risks of reliance on third parties for the planning, conduct and monitoring of clinical trials and 
for the manufacture of drug products; 

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• 

• 

• 

• 

• 

• 

• 

• 

the risks of reliance on third parties for timely completion of ongoing clinical trial activities, conduct 
of statistical analysis, imaging analysis, preparation of study reports and regulatory submissions; 
the  risks  associated  with  the  development  of  the  Company’s  product  candidates  including  the 
demonstration of efficacy and safety; 
the  risks  related  to  clinical  trials  including  potential  delays,  cost  overruns  and  the  failure  to 
demonstrate efficacy and safety; 
the risks of delays and inability to complete clinical trials due to difficulties in securing Institutional 
Review Board (IRB) or ethics committee approval and enrolling subjects; 
the risks associated with the Company’s inability to successfully develop companion diagnostics 
for the Company’s development candidates; 
the risks associated with the Company’s inability to successfully access drug delivery technology 
or materials and components required for drug delivery; 
the risks associated with reliance on third parties for proper storage, packaging and shipment of 
active ingredients or other components required for preclinical or clinical trials; 
the risks associated with product loss or degradation or failure of manufacturing batches and not 
meeting specifications for use in preclinical or clinical trials; 

•  delays or negative outcomes from the regulatory approval process; 
• 
• 
• 

the Company’s ability to successfully compete in the Company’s targeted markets; 
the Company’s ability to attract and retain key personnel, collaborators and advisors; 
the risks relating to the increase in operating costs from expanding existing programs, acquisition 
of additional development programs and increased staff; 
risk of negative results of clinical trials or adverse safety events by the Company or others related 
to the Company’s product candidates; 
the potential for product liability claims; 
the Company’s ability to achieve the Company’s forecasted milestones and timelines on schedule; 
the financial risks related to the fluctuation of foreign currency rates and expenses denominated in 
foreign currencies; 
the  Company’s  ability  to  adequately  protect  proprietary  information  and  technology  from 
competitors; 
risks related to changes in patent laws and their interpretations; 
the Company’s ability to source and maintain licenses from third-party owners;  
the risk of patent-related litigation and the ability to protect trade secrets; 
the Company’s internal computer systems, or those used by its contractors or consultants, may fail 
or suffer security breaches. 

• 

• 
• 
• 

• 

• 
• 
• 
• 

Although  the  forward-looking  statements  contained  in  this  MD&A  are  based  upon  what  the  Company’s 
management  believes  to  be  reasonable  assumptions,  the  Company  cannot  assure  readers  that  actual 
results will be consistent with these forward-looking statements.  

Any forward-looking statements represent the Company’s estimates only as of the date of this MD&A and 
should  not  be  relied  upon  as  representing  the  Company’s  estimates  as  of  any  subsequent  date.  The 
Company undertakes no obligation to update any forward-looking statement or statements to reflect events 
or  circumstances  after  the  date  on  which  such  statement  is  made  or  to  reflect  the  occurrence  of 
unanticipated events, except as may be required by securities laws. 

COMPANY OVERVIEW  

The Company's principal business activity is the development and commercialization of Superkines and 
Empowered  Superkines  for  the  treatment  of  cancer.  Medicenna  has  five  wholly  owned  subsidiaries, 
Medicenna  Therapeutics  Inc.  (British  Columbia),  Medicenna  Biopharma  Inc.  (Delaware),  Medicenna 
Biopharma  Inc.  (British  Columbia),  Medicenna  Australia  PTY  Ltd  (Australia)  (“MAL”)  and  Medicenna 
Therapeutics  UK  Limited  (“MTU”).  On  August  2,  2017  Medicenna  graduated  to  the  main  board  of  the 
Toronto  Stock  Exchange.  On  November  13,  2017,  Medicenna  continued  under  the  Canada  Business 
Corporations  Act.  On  August  24,  2020,  Medicenna  began  trading  on  the  Nasdaq  Capital  Market 

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(“NASDAQ”)  under  the  symbol  “MDNA”.  On  March  30,  2021,  the  Company  set  up  it’s  wholly  owned 
subsidiary  MAL  and  on  April  15,  2021  the  Company  set  up  its  wholly  owned  subsidiary  MTU. 

Medicenna is an immunotherapy company developing novel, highly selective versions of interleukin-2 (“IL-
2”),  interleukin-4  (“IL-4”)  and  interleukin-13  (“IL-13”)  tunable  cytokines,  called  “Superkines”.  These 
Superkines can  be developed either on their own as short or long-acting therapeutics or fused with cell 
killing proteins in order to generate Empowered Superkines that precisely deliver potent toxins to cancer 
cells without harming adjacent healthy cells. Superkines can also be fused with a large variety of proteins, 
antibodies and even other Superkines in order to incorporate two synergistic therapeutic activities into one 
molecule, creating novel Bi-Functional SuperKine ImmunoTherapies referred by Medicenna as BiSKITsTM. 
Medicenna’s mission  is to  become  the  leader in the  development  and commercialization  of  Superkines, 
Empowered Superkines and BiSKITs for the treatment of a broad range of cancers and other diseases. 
The Company seeks to achieve its goals by drawing on its expertise, and that of world-class collaborators 
and advisors, in order to develop a unique set of therapeutic Superkines. Compared to naturally occurring 
cytokines – that  bind to multiple receptors on many  cell types – superkines are engineered with unique 
specificity toward specific receptor subtypes and defined target cell subsets in order to precisely activate or 
inhibit relevant signalling pathways or immune cells in order to improve therapeutic efficacy and safety.  

Medicenna has completed a Phase 2b clinical trial of MDNA55, Medicenna’s Empowered Superkine, for 
the treatment of recurrent glioblastoma (“rGBM”), the most common and uniformly fatal form of brain cancer. 
MDNA55 is a fusion of a circularly permuted version of IL-4, fused to a potent fragment of the bacterial 
toxin, Pseudomonas exotoxin (PE), and is designed to preferentially target tumor cells that over-express 
the interleukin 4 receptor (“IL-4R”). MDNA55 has been studied in 5 clinical trials in 132 patients, including 
112 patients with rGBM, in which it has shown indications of superior efficacy when compared to the current 
standard of care (SOC). MDNA55 has secured Orphan Drug Status from the United States Food and Drug 
Administration (“FDA”) and the European  Medicines  Agency (“EMA”)  as well  as Fast Track Designation 
from the FDA for the treatment of rGBM and other types of high grade glioma. On September 29, 2020, 
Medicenna had an End of Phase 2 (“EOP2”) meeting with the FDA and provided an update on October 15, 
2020 announcing that the FDA agreed for Medicenna to conduct an innovative open-label hybrid Phase 3 
trial that allows use of a substantial number of patients (two-thirds) from a matched external control arm to 
support regulatory approval of MDNA55 for rGBM. This hybrid trial design will reduce the overall number 
of subjects needed to enroll in the study to achieve the primary endpoint, and notably reduce the number 
of subjects that would be randomized to SOC treatment under a conventional 1:1 randomization. We are 
currently pursuing a strategic partnership to assist with additional clinical development of MDNA55.   

Complementing  MDNA55,  the  Company  has  built  a  deep  pipeline  of  promising  preclinical  Superkine 
candidates such  as IL-2  agonists (MDNA109),  IL-2  antagonists (MDNA209),  dual IL-4/IL-13 antagonists 
(MDNA413)  and  IL-13  Superkine  (MDNA132)  all  in-licensed  from  Leland  Stanford  Junior  University 
(“Stanford”). The most advanced of these programs is the MDNA109 platform (MDNA11 and MDNA19), of 
which MDNA11 is the only genetically engineered IL-2 Superkine designed to specifically target CD122 (IL-
2Rβ) with high affinity without CD25 dependency. Both MDNA11 and MDNA19, which unlike native IL-2 
(Proleukin),  have  superior  pharmacokinetic  properties,  lack  CD25  binding  in  order  to  improve  safety, 
potently stimulate effector T cells, reverse natural killer (“NK”) cell anergy and act with exceptional synergy 
when combined with checkpoint inhibitors.  

MDNA19 and MDNA11 originate from the same base molecule engineered from the MDNA109 platform.  
This base molecule, MDNA109, has a very short half-life which would require frequent daily dosing and 
therefore would not be convenient for cancer patients. To address this  issue,  Medicenna  fused  both Fc 
(MDNA19) and albumin (MDNA11) to MDNA109 with the effect of increasing the size of the molecule and 
its half-life. After completing pilot non-human primate studies with both MDNA19 and MDNA11, it became 
apparent that MDNA11 was the more promising molecule and has therefore been selected as the lead IL-
2  candidate  to  advance  into  clinical  development  over  MDNA19.  Medicenna  is  thus  working  towards 
submitting an application to regulatory agencies in mid-calendar 2021 in order to start a Phase 1/2a clinical 
study for MDNA11. Due to similarities in cancer patients that can be treated by MDNA11 and MDNA19, 
Medicenna is not planning to advance clinical development of MDNA19, which was previously identified as 

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the Company’s lead IL-2 candidate. Nevertheless, MDNA19 remains relevant for Medicenna as it is derived 
from the same platform as MDNA11 and may be used as part of our BiSKITsTM platform. 

Our BiSKITsTM platform allows us to develop designer Superkines by fusing them to other proteins, antibodies 
or naked IL-2, IL-4 and IL-13 Superkines in order to combine two distinct and yet synergistic mechanisms of 
action into one molecule: a BiSKITTM. Medicenna is working towards selecting a lead BiSKITTM candidate to 
begin IND enabiling studies before the end of calendar 2021. 

ACHIVEMENTS & HIGHLIGHTS  

The following are the achievements and highlights for the year ending March 31, 2021 through to the date 
hereof: 

•  On April 15, 2020, Medicenna announced the closing of the full over-allotment option to purchase an 
additional 1,693,548 common shares of Medicenna at a price of $3.10 per share, in connection with its 
public offering of common shares initially closed on March 17, 2020 (the “2020 Public Offering”). The 
total gross proceeds arising from this financing was $40.25 million. 

•  On May 29, 2020, Medicenna announced presentation of data from its Phase 2b trial of MDNA55 at 
the virtual 2020 Annual Meeting of the American Society of Clinical Oncology (“ASCO”). The oral poster 
discussion focused on additional data supporting the clinical efficacy of MDNA55 in patients with rGBM. 
These data indicated that MDNA55 has the potential to benefit all rGBM patients treated at the high 
dose  (≥  180 µg)  irrespective  of  IL4R  expression.  Results  of  this  and  earlier  clinical  trials  reflect  a 
favorable safety profile with the high dose (maximum tolerated dose (“MTD”) = 240 µg). Based on these 
findings Medicenna has determined that a Proposed Population for future clinical development shall 
comprise of IL4R High (irrespective of dose) as well as IL4R Low patients receiving the high dose as 
these patients were shown to benefit the most from a single treatment of MDNA55. Median survival 
and OS-12 in this population (n = 32) was 15.8 months and 62% vs 7.0 months and 18%, respectively, 
when compared to the eligibility matched Synthetic Control Arm (“SCA”). 

•  On May 29, 2020, Medicenna announced presentation of data on MDNA11, one of its candidates from 
the IL-2 Superkine program, at the virtual 2020 ASCO Annual Meeting. The poster presentation focused 
on  encouraging  data  in  non-human  primates  (“NHP”)  for  MDNA11,  a  long-acting  IL-2  variant 
engineered to have enhanced affinity to CD122 with no binding to CD25. We believe this engineering 
allows  MDNA11  to  specifically  expand  cancer  fighting  naïve  CD8  T  cells  as  well  as  NK  cells  with 
minimal  stimulation  of  T  regulatory  cells  (“Tregs”)  and  eosinophils  (associated  with  vascular  leak 
syndrome). As such, the use of MDNA11 circumvents both immune-suppression and toxicity normally 
observed with Proleukin. In addition, we believe  MDNA11 has several advantages over other long-
acting IL-2 variants, as it permits enhanced accumulation in the tumor vicinity and can be recycled in 
vivo due to its albumin content, thus exhibiting prolonged circulation in the blood stream and thereby 
reducing the frequency of treatment. 

•  On July 29, 2020 we received approval from Depository Trust Company (“DTC”), making Medicenna’s 
shares DTC eligible and allowing non-Canadian investors to easily trade the Company’s shares through 
the broker of their choice. 

•  On August 24, 2020, Medicenna began trading on the NASDAQ under the symbol “MDNA”. 
•  On September 30, 2020, Dr. Jack Geltosky, an experienced pharmaceutical licensing executive with a 

strong research and development background, was elected to Medicenna’s Board of Directors. 

•  On October 15, 2020, we announced positive outcomes following the EOP2 meeting with the FDA. The 
FDA agreed that we could conduct an innovative open-label hybrid Phase 3 registration trial that allows 
use of a substantial number of  patients (two-thirds) from a matched external control  arm  to support 
regulatory approval of MDNA55 for rGBM. The FDA also expressed their willingness to consider interim 
analysis of the trial if certain criteria are met. Unlike conventional randomized control trials, the hybrid 
trial  design  will  reduce  the  overall  number  of  subjects  needed  to  enroll  in  the  study  to  achieve  the 
primary endpoint, as well as reduce the cost and timelines associated with completing the trial.  

•  On October 26, 2020, we announced a poster presentation at the 32nd ENA Symposium on Molecular 
Targets and Cancer Therapeutics. The preclinical data, which featured results with MDNA11 as well as 
data related to a long acting bispecific IL-2/IL-13 Superkine that is designed to simultaneously activate 

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cancer killing immune cells while reversing anti-inflammatory TME. The results sustained the potent 
therapeutic efficacy of MDNA11 as a monotherapy agent in multiple tumor models. Medicenna’s novel 
bispecific IL-2/IL-13 Superkines demonstrated the potential of the platform to address a critical unmet 
need  by  effectively 
to 
immunotherapeutic agents. 

that  are  often 

immunologically 

targeting 

resistant 

tumors 

“cold” 

•  On October 26, 2020, we also announced a Late Breaking Abstract poster presentation at the 32nd ENA 
Symposium on Molecular Targets and Cancer Therapeutics. Amongst an all-comer population, a single 
treatment with MDNA55 resulted in at least 100% increase in both 12-month progression free survival 
(“PFS-12”) (27% versus 2 to 10%) and 2-year survival (“OS-24”) (20% vs 5 to10%) when compared to 
what is achieved with approved therapies. In a subset of all-comer patients treated with transient low 
dose bevacizumab, to reduce steroid use, median survival (“mOS”) was 21.8 months and OS-24 was 
44%. 

•  On November 4, 2020 Medicenna held a positive Scientific Advice Meeting for MDNA11 (similar to a 
pre-IND meeting) with the United Kingdom (UK) Medicines and Healthcare products Regulatory Agency 
(MHRA). It confirmed that our plans for CMC, pre-clinical and Phase 1/2a clinical trial were appropriate 
for submission of an Investigational Medical Product Dossier (“IMPD”) in 2021 in order to commence 
first in human studies with MDNA11 in the UK. 

•  On December 9, we presented at an oral session at the 2nd Annual Glioblastoma Drug Development 
Summit. The presentation included updated data from the MDNA55 Phase 2b clinical trial, as well as 
an overview of the planned MDNA55 Phase 3 registration trial.  

•  On  December  11,  2020,  we  hosted  a  key  opinion  leader  (“KOL”)  call  on  MDNA55  featuring 
presentations  by  KOLs  who  provided  an  overview  on  the  current  treatment  landscape  for  rGBM, 
highlighted the results from the MDNA55 Phase 2b clinical trial and addressed the advantages of the 
hybrid Phase 3 design agreed by the FDA. 

•  On December 30, 2020, we announced that we entered into a sales agreement (the “ATM Agreement”) 
with  SVB Leerink LLC (“SVB Leerink”) acting as sales agent, pursuant to which the Company may, 
from time to time sell, through the at-the-market (“ATM”) offering, such number of common shares as 
would have an aggregate offering price of up to US$25.0 million (the “ATM Facility”). We plan to use 
the net proceeds of the ATM offering for general corporate purposes including, but not limited to working 
capital expenditures, research and development expenditures, and clinical trial expenditures. During 
the fourth quarter of fiscal 2021, a total of 1,398,357 common shares were sold under the ATM Facility 
for total gross proceeds of US$5.8 milion ($7.1 million). As at March 31, 2021, US$19.2 million ($24 
million) remained available under the ATM Facility. 

•  On  March  25,  2021,  Medicenna  presented  preclinical  data  from  the  Company’s  Superkine  platform 
programs at the virtual Cytokine-Based Cancer Immunotherapies Summit. The presentation included 
data showing that treatment with MDNA11 alone or in combination with anti-PD-1 therapy led to tumor 
growth  inhibition  and  complete  responses  in  a  murine  MC38  tumor  model  as  well  as  preclinical  data 
demonstrating  the  ability  of  MDNA413,  an  IL-13  super-antagonist,  to  suppress  myeloid  derived 
suppressor cells (MDSC) and M2a polarization of tumor associated macrophages, which are known to 
accumulate in the tumor micro environment (“TME”) and promote cancer growth. 

•  Subsequent to the year end, on April 12, 2021, we announced new preclinical data demonstrating the 
potentially  potent  immune  modulatory  effects  of  MDNA19-MDNA413,  an  IL-2/IL-13  dual  specific 
cytokine  derived  from  the  Company’s  BiSKITsTM platform.  The  data  were  featured  in  an  electronic 
poster presentation at the 2021 American Association for Cancer Research (AACR) Annual Meeting. 
Data presented in the poster suggest that this molecule simultaneously activates a pro-inflammatory anti-
tumor response, due to its highly selective binding and signaling via the intermediate affinity IL-2 receptor 
(CD122/CD132),  while  inhibiting  pro-tumoral  immune  pathways  by  blocking  IL4/IL13  signaling  via  the 
Type 2 IL-4 receptor (IL-4R/IL-13R1). We believe that MDNA19-MDNA413’s ability to mediate both IL-2 
and  IL-4/IL-13  signaling  has  the  potential  to  address  a  significant  unmet  medical  need  for  effective 
therapies against immunologically cold tumors which are often resistant to checkpoint inhibitors and other 
immunotherapeutic agents due to their immunosuppressive TME.  

•  Subsequent to the year end, on April 21, 2021, we announced the appointment of Kevin Moulder, PhD, 
as the Company’s Chief Scientific Officer (CSO). Dr. Moulder brings over 30 years of experience in drug 
discovery  and  development  in  the  fields  of  protein  design,  antibody  technology,  immuno-oncology, 

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inflammation and autoimmune disease. Kevin holds a first class honors degree in biological sciences and 
a Ph.D in Immunology from the University of London. 

•  Subsequent to year end, on May 12, 2021, we announced the appointment of Mann Muhsin, MD, as the 
Company’s Chief Medical Officer (CMO) Dr. Muhsin is an accomplished industry leader with more than 
20 years of experience in medical practice and drug development and has a track record of innovation 
in oncology and immuno-oncology trial design. Dr. Muhsin received his doctorate of medicine MBChB 
(MD)  and  internal  medicine  training  from  Baghdad  University  School  of  Medicine  prior  to  practicing 
civilian medicine, and at the US Army Medical Corps Combat Support Hospitals (CSH). 

COVID-19 UPDATE 

In March 2020, the World Health Organization declared the COVID-19 outbreak a global pandemic and the 
Company continues to evaluate the COVID-19 situation and monitor any impacts or any potential impacts 
to  the  business.  Medicenna  has  implemented  health  and  safety  measures  in  accordance  with  health 
officials  and  guidance  from  local  government  authorities.  Further,  the  pandemic  has  an  impact  on  the 
Company’s third-party vendors which could result in the interruption of operations and result in development 
delays including the ongoing pre-clinical, manufacturing and future clinical activities related to MDNA11. 
Medicenna has experienced delays in receiving components and supplies due to worldwide supply chain 
disruptions.  The  application  to  regulatory  agencies  for  initiation  of  the  clinical  study  is  planned  for  mid-
calendar 2021. It is not possible to predict the potential impact of patient recruitment in the ensuing months, 
however, we are hopeful that as vaccination rates increase worldwide COVID-19 will have a reduced impact 
on patient recruitment. The Company asked all our business partners to engage us by telephone or video 
conference where possible, minimizing business travel and requiring self-isolation for employees travelling 
outside of Canada. As the COVID-19 health crisis further develops, the Company will continue to rely on 
guidance and recommendations from local health authorities, Health Canada and the Centers for Disease 
Control and Prevention to update the Company’s policies. 

FINANCING UPDATE 

Year ended March 31, 2021 

On April 15, 2020, the Company closed the full over-allotment option to purchase an additional 1,693,548 
common shares of Medicenna at a price of $3.10 per share in connection with its public offering of common 
shares initially closed on March 17, 2020 (the “2020 Public Offering”). As a result of the exercise of this 
over-allotment  option,  Medicenna  received  additional  gross  proceeds  of  $5.3  million,  for  total  gross 
proceeds of $40.25 million, which will be used to fund further development of MDNA11, including preclinical 
activities,  manufacturing  and  Phase  1/2a  clinical  trials,  as  well  as  for  general  corporate  purposes  and 
working capital. 

On December 30, 2020, the Company entered into the ATM agreement with SVB Leerink acting as sales 
agent, pursuant to which the Company may, from time to time sell, through ATM offerings, on the NASDAQ 
such number of common shares as would have an aggregate offering price of up to US$25.0 million. The 
ATM Facility will remain in place until the earlier of the maximum number of shares being sold, August 28, 
2022  or  the  ATM  Agreement  being  terminated.  Costs  associated  with  setting  up  the  ATM  Facility  were 
approximately $0.5 million. Total costs associated with the offering are recorded as a reduction in share 
capital when common shares are issued, net of gross proceeds received in the same period. During the 
fourth quarter of fiscal 2021, a total of 1,398,357 shares were sold under the ATM Facility for total gross 
proceeds of $7.1 million (US$5.8 million). As at the date of this report, there is approximately $24 million 
(US$19.2 million) available on the ATM Facility. 

During the year ended March 31, 2021, 3,415,266 warrants were exercised for proceeds of $6.7 million, 
the details of which are described below: 

8 

 
 
 
 
 
 
 
Number of 
Warrants 

Exercise Price 

Proceeds 

Expiry Date 

57,500 
115,000 
               139,759 
152,214 
2,812,083 
138,710 
  3,415,266 

$ 
1.20 
1.20 
1.30 
1.75 
2.00 
3.10 

$ 
69,000 
138,000 
181,687 
266,375 
5,624,166 
430,001 
6,709,229 

December 21, 2020 
December 21, 2023 
October 17, 2021 
October 17, 2022 
January 1 & April 5, 2021 
March 17, 2022 

Year ended March 31, 2020 

On October 17, 2019, Medicenna completed a public offering raising total gross proceeds of $6,900,000. 
The  Company  issued  5,307,693  units  at  $1.30,  consisting  of  one  common  share  and  one-half  common 
share purchase warrant. Each whole warrant is exercisable at $1.75 until October 17, 2022. The Company 
paid commission to the agents totaling $455,175 and issued 350,134 warrants to the agents exercisable 
into one common share of the Company at an exercise price of $1.30 for a period of twenty-four months.  

On  March  17,  2020,  Medicenna  completed  the  2020  Public  Offering  of  11,290,323  shares  for  gross 
proceeds  of  $35,000,001.  In  the  context  of  the  2020  Public  Offering,  Medicenna  issued  790,323  broker 
warrants as partial consideration for the services provided by the agents in connection with the 2020 Public 
Offering. Each broker warrant is exercisable for one common share at a price of $3.10 per common share 
until March 17, 2022. The total costs associated with the 2020 Public Offering were $3,365,487, including 
an amount of $456,016 which represents the estimated fair value of the broker warrants.  

During the year ended March 31, 2020, 1,623,675 warrants were exercised for proceeds of $2,372,822. 

RESEARCH & DEVELOPMENT UPDATE 

MDNA55 

MDNA55 has been studied in 5 clinical trials in 132 patients, including 112 patients with rGBM, in which it 
has shown indications of superior efficacy when compared to the current standard of care (“SOC”). The 
Company has secured Orphan Drug Status from the FDA and the EMA as well as Fast Track Designation 
from the FDA. 

MDNA55  is  delivered  locally  to  the  site  of  the  tumor  using  convection  enhanced  delivery  (“CED”) 
technology, a drug delivery technique for localized administration of MDNA55 into brain tumors. Medicenna 
has obtained an exclusive license from the National Institutes of Health (“NIH”) to patents covering CED.  

Phase 2b Study Outline for Glioblastoma at First or Second Recurrence or Progression 
The Phase 2b trial with MDNA55 using enhanced CED delivery was a multi-center, open-label, single-arm 
study in up to 52 patients (at least 46 intent-to-treat (“ITT”) patients evaluable for survival and 35 patients 
evaluable for response), with first or second recurrence or progression of GBM after surgery or radiotherapy 
± adjuvant therapy or other experimental therapies. 

The primary endpoint of the study was mOS comparing an expected null survival rate of 8.0 months (based 
on historical control) with an alternative pursue rate of 11.5 months (1-sided alpha = 0.10 and 80% power 
for  approximately  46  ITT  or  per  protocol  subjects).  IL4R  expression  levels  in  tumor  biopsies  and  their 
potential impact on survival outcomes following treatment with MDNA55, were retrospectively evaluated. 

9 

 
 
 
 
 
  
 
 
 
 
 
 
Phase 2b Study Update 

In April 2017, we treated the first rGBM patient in the Phase 2b clinical trial of MDNA55 and enrolled patients 
at  eight  clinical  sites  across  the  United  States  and  1  site  in  Europe  with  enrolment  in  the  study  (46 ITT 
patients)  completed  in  April  2019  of  which  44  patients  met  all  the  protocol  eligibility  requirements  (per 
protocol population).  

On  September  28,  2017,  we  announced  that  based  on  encouraging  drug  distribution  and  safety  data 
observed we implemented an amended protocol allowing higher doses and volumes of MDNA55 as well 
as an increase in study size to up to 52 subjects. This protocol amendment was based on a planned safety 
analysis following a unanimous recommendation from MDNA55’s Safety Review Committee.  

It was reported on May 2, 2018 that half the patients in the study had been recruited and the data to date 
demonstrated solid safety results and early signals of efficacy based on the findings of the Safety Review 
and Clinical Advisory Committees. Following the Safety Review, Medicenna amended the protocol at the 
recommendation of clinical advisors to further improve the chances for demonstrating increased therapeutic 
benefit for patients. The amendment allowed the implementation of optimal methodologies including more 
personalized dosing based on the tumor load, incorporation of advanced imaging modalities to measure 
treatment  responses  more  reliably,  use  of  sub-therapeutics  dose  of  Avastin®  in  patients  that  could  not 
tolerate steroid use to control edema and inflammation and allowing investigators to administer a second 
dose of MDNA55 where appropriate. 

Review  of  some  patients  who  had  been  withdrawn  from  the  study,  believing  that  their  disease  had 
progressed, found that the apparent increases in tumor volumes, seen on brain scans, were, in fact, due to 
tissue  necrosis,  inflammation  and  edema.  This  is  a  known  effect  of  immunotherapeutic  agents  such  as 
MDNA55, called pseudo-progression, which poses a challenge to patient retention, management and data 
interpretation. When evaluating images from such patients, using multi-modal imaging, Medicenna found 
evidence of biological activity of MDNA55 suggesting that these patients were benefiting from the treatment, 
and  in  multiple  cases  following  withdrawal  from  the  study,  surgical  resection  showed  significant  tumor 
necrosis.  This  amendment  allowed  a  biopsy  and/or  advanced  multi-modal  imaging  to  more  accurately 
discriminate between necrosis/inflammation and true disease progression. These tools would encourage 
subjects to remain in the study, where appropriate, giving time for the pseudo-progression to resolve and 
increase the likelihood of clinical responses.  

Following the amended protocol as announced on May 2, 2018 and after receiving the necessary regulatory 
and site approvals patient enrolment was resumed at higher doses provided that the pre-established MTD 
of 240 µg was not to be exceeded.  

The protocol amendments announced September 28, 2017 and May 2, 2018 resulted in increased timelines 
for completion of the MDNA55 Phase 2b clinical trial due to an increase in the original number of patients 
as well as a slowdown of patient recruitment while the necessary regulatory reviews and approvals were 
completed. 

On  April  30,  2019,  Medicenna  announced  that  enrolment  in  the  study  was  complete  with  46  evaluable 
patients (ITT population) of which 44 patients were subsequently identified as meeting protocol eligibility 
requirements without major deviations (per protocol population). 

On May 29, 2020, Medicenna announced presentation of data from its Phase 2b trial of MDNA55 in patients 
with rGBM, at the 2020 ASCO Annual Meeting. The oral poster discussion led by Dr. Ian F. Parney, MD, 
PhD  (Mayo  Clinic),  and  a  presentation  by  Dr.  John  Sampson,  MD,  PhD  (Robert  H.  and  Gloria  Wilkins 
Distinguished  Professor  of  Surgery,  Duke  University  School  of  Medicine),  focused  on  additional  data 
demonstrating clinical superiority of MDNA55 in patients with rGBM. 

Highlights from the ASCO presentation included: 

10 

 
 
•  Comparison of MDNA55 with an eligibility-matched External Control Arm (“ECA” or also known as 
Synthetic Control Arm, SCA) using propensity-score weighting (Li et al.), an unbiased approach to 
select patients that match the baseline characteristics of MDNA55 treated patients based on 11 
key baseline prognostic factors, demonstrated an improvement in mOS of 72%. When stratified by 
IL4R status, IL4R High subjects in the MDNA55 arm demonstrated improved mOS by 116% (Table 
1). 

Table 1. 

Propensity-Weighted 
Groups 

N 

mOS 
(months) 

Improvement 
in mOS 

HR 

MDNA55 All-comers 

43 

12.4 

ECA All-comers 

40.8 

7.2 

MDNA55 IL4R High 

17 

13.2 

ECA IL4R High 

16.8 

6.1 

72% 

0.63 

116% 

0.52 

Irrespective  of  IL4R  expression,  subjects  showed  a  tumor  control  rate  (“TCR”)  (tumor  shrinkage  or 
stabilization) of 76% based on modified RANO criteria; these subjects demonstrated mPFS of 4.6 months, 
PFS at six months (“PFS-6”) of 40%, PFS-12 of 33%, mOS of 15.0 months and OS-12 of 57%. 

Additional updated results (not presented at ASCO) include the following: 

Patients with Low IL4R expression (H-Score ≤ 60) had a similar TCR as patients with High IL4R expression 
(H-Score > 60); TCR of 75% vs. 76%, respectively. However, the majority of the IL4R Low patients (11 of 
16) received high doses of MDNA55 (180 – 240 µg; median 180 µg) whereas only 9 of 21 IL4R High patients 
received the high dose of MDNA55.  

The IL4R Low group receiving high  dose also showed improved survival (mOS  Not Reached, OS-12 of 
53%) when compared to the low dose group (mOS = 8 months, OS-12 = 13%). 

The Proposed Population (n=32), comprised of all IL4R High (irrespective of dose) as well as IL4R Low 
patients  receiving  the  high  dose,  were  shown  to  benefit  the  most  from  a  single  treatment  of  MDNA55. 
Median  survival  and  OS-12  in  this  population  was  15.8  months  and  62%  vs  7.0  months  and  18%, 
respectively, when compared to the eligibility matched ECA. (Table 2). 

   Table 2. 

Eligibility-Matched 

N 

mOS 

Improvement in 
mOS 

HR 

OS-12 

Proposed Population 

ECA  

Propensity-Weighted 

32 

40 

15.8 

7.0 

126% 

0.45 

Proposed Population 

32 

15.7 

ECA  

33.9 

7.2 

118% 

0.52 

62% 

18% 

NA 

NA 

11 

 
 
 
TCR in the Proposed Population was 81% based on radiologic assessment by mRANO criteria. 

These data indicate that MDNA55 has the potential to benefit all rGBM patients treated at the high dose 
(180  –  240 µg;  median  180 µg)  irrespective  of  IL4R  expression.  The  high  dose  has  already  shown  an 
acceptable safety profile in this and earlier clinical trials (MTD = 240 µg). 

On October 26, 2020, Dr. John Sampson, MD, PhD (Robert H. and Gloria Wilkins Distinguished Professor 
of Surgery, Duke University School of Medicine)  updated clinical data from the Phase 2b trial of MDNA55 
in rGBM as a Late Breaking Abstract poster at the 32nd ENA Symposium on Molecular Targets and Cancer 
Therapeutics. Highlights from the poster included updated results following a longer follow-up duration and 
new data based on transient low-dose use of bevacizumab: 

•  Data from all trial participants show that a single MDNA55 treatment led to a mOS of 11.9 months 
(expected 6-9 months) which is comparable to earlier reported mOS of 11.6 months, an OS-24 of 
20% (expected 0-10%), and a PFS-12 of 27% (expected 2-10%).  
In Medicenna’s proposed patient population, mOS was 14.0 months (comparable to mOS of 15 
months reported earlier), OS-24 was 20%, and PFS-12 was 24%. The proposed patient population 
included all MDNA55-treated trial participants with high IL4R expression and participants with low 
IL4R expression that received a high dose of MDNA55 treatment.  

• 

•  Unmethylated  MGMT  promoter  affects  more  than  50%  of  GBM  patients  and  is  associated  with 
treatment  resistance  and  poorer  survival  outcomes.  However,  MGMT  status  did  not  negatively 
affect MDNA55 treatment. In the proposed population (N=17), mOS was 14.9 months with an OS-
24 of 22%.  

•  Following MDNA55 treatment, transient (median of 3 cycles) low dose (5 mg/Kg q2w or 7.5 mg/Kg 
q3w) administration of Avastin®, used for symptom control and steroid sparring in patients receiving 
high concentrations of MDNA55, further improved patient survival. Amongst all comers (N=9) and 
the proposed population (N=8), mOS was 21.8 months and 18.6 months and OS-24 was of 44% 
and 38%, respectively.  

On September 29, 2020, Medicenna had an EOP2 meeting with the FDA to discuss future development 
and  commercialization  of  MDNA55  for  rGBM.  On  October  15,  2020,  we  announced  positive  outcomes 
following the EOP2 meeting with the FDA. The FDA agreed that we could conduct an innovative open-label 
hybrid Phase 3 trial that allows use of a substantial number of patients (two-thirds) from a matched external 
control arm to support regulatory approval of MDNA55 for rGBM. The FDA also expressed their willingness 
to consider interim analysis of the trial if certain criteria are met. Unlike conventional randomized control 
trials, the hybrid trial design will reduce the overall number of subjects needed in the study to achieve the 
primary endpoint as well as reduce the cost and timelines associated with completing the trial.  

The  proposed  Phase  3  clinical  trial  design  includes  a  concurrent  3:1  randomized  cohort  (3  subjects 
receiving MDNA55 for every 1 subject receiving SOC) and an additional matched external control arm. The 
primary endpoint of overall survival (OS) will be determined by a 1:1 analysis of the MDNA55 arm versus 
the pooled control arm, which will consist of external controls and subjects randomized to SOC. This hybrid 
trial  design  will  also  reduce  the  overall  number  of  subjects  needed  to  enroll  in  the  study  to  achieve  the 
primary endpoint, and notably reduce the number of subjects that would be randomized to SOC treatment 
under  a  conventional  1:1  randomization.    By  reducing  the  need  to  enroll  control  subjects,  an  ECA  can 
increase  efficiency,  reduce  delays,  lower  trial  costs,  and  speed  lifesaving  therapies  to  market.  The 
Company  demonstrated  promising  results  for  MDNA55  in  a  Phase  2b  clinical  trial  when  compared  to  a 
retrospective  and  a  well-balanced  ECA.  Medicenna  is  pursuing  strategic  partnerships  to  assist  with 
additional clinical development of MDNA55, as well as preparing the program for commercialization and its 
subsequent launch in various countries where approval has been granted. In addition to development and 
regulatory approval of MDNA55, see “Risk and Uncertainties” below.  

Superkine Platform 

12 

 
 
IL-2 Superkines 

IL-2  was  one  of  the  first  effective  immunotherapies  developed  to  treat  cancer  due  to  its  proficiency  at 
expanding T cells, the central players in cell-mediated immunity. Originally discovered as a growth factor 
for T cells, IL-2 can also drive the generation of activated immune cells, immune memory cells, and immune 
tolerance. 

In contrast, IL-2 induced overstimulation of immune cells can lead to an imbalance in the ratio of effector 
and regulatory T cells, resulting in autoimmune diseases. Part of the reason for this is due to the nature of 
the IL-2 receptor. The IL-2 receptor is composed of three different subunits, IL-2Rα (also known as CD25), 
IL-2Rβ (CD122) and IL-2Rγ (CD132). The arrangement of these different proteins determines the response 
to IL-2 signaling. 

The IL-2β and IL-2γ components together make a receptor capable of binding IL-2, but only moderately so. 
When  all  three  components  are  together,  including  IL-2Rα,  the  receptor  binds  IL-2  with  a  much  higher 
affinity. This complete receptor is usually found on regulatory T cells, which dampens an ongoing immune 
response.  The  lower  affinity  receptor,  composed  of  just  the  IL-2β  and  IL-2γ  components,  is  more  often 
found on “naive” immune cells, which are awaiting instructions before seeking out cancer cells. 

Altering IL-2’s propensity for binding these receptors could encourage greater immune cell activation and/or 
block  the  function  of  regulatory  cells.  Medicenna’s  MDNA109  (MDNA11)  and  MDNA209  platforms  take 
advantage of this dynamic  by binding to specific receptors and either activating  (MDNA109) or blocking 
them (MDNA209). The majority of development has been focused on the MDNA109 platform candidates 
where promising results have been demonstrated in various animal tumour models, as described below. 

Like the MDNA109 platform, MDNA209 therapeutics bind with exceptional affinity to IL-2Rβ, but are unable 
to bind to the common IL-2γ receptor which in turn blocks signaling and activation of NK cells and effector 
CD8  T  cells.  MDNA209  platform  offers  a  variety  of  candidates  that  are  either  partial  agonists,  partial 
antagonists  or  complete  antagonists,  enabling  us  to  dampen  the  signaling  properties  of  an  over-active 
immune system to an amplitude that elicits desired therapeutic function without causing undesired toxicity. 
We  believe  MDNA209  variants  can  therefore  be  used  to  treat  a  host  of  autoimmune  diseases  such  as 
multiple sclerosis and preliminary studies (Mitra et al., 2015) have shown that MDNA209 variants can also 
mitigate graft versus host disease (GvHD) following transplantation. Limited work on MDNA209 has been 
initiated but development timelines have not been established at this time. 

MDNA11 

MDNA109 (a precursor to  MDNA19 and  MDNA11) is an enhanced version of IL-2 that binds  up to 200 
times more effectively to IL-2Rβ, thus greatly increasing its ability to activate and proliferate the immune 
cells needed to fight cancer. Because it preferentially binds IL-2Rβ and not the receptor containing IL-2Rα, 
MDNA109  preferentially drives effector T cell responses over regulatory T cells.  Additionally, MDNA109 
reverses NK cell anergy and acts with exceptional synergy when combined with checkpoint inhibitors.  

One of the development challenges with MDNA109 was its short half-life, similar to native IL-2, which would 
require  frequent  dosing.  In  order  to  extend  the  half-life  of  MDNA109,  Medicenna  fused  inactive  protein 
scaffolds  to  MDNA109  including  Fc-fusions  (Fc)  and  Albumin  fusions  (Alb)  and,  on  August  2,  2018,  we 
announced preliminary preclinical data on long acting variants of MDNA109, showing that these fusions 
have  better  pharmacokinetic  properties  enabling  less  frequent  dosing  without  sacrificing  its  efficacy  or 
safety.  

Further  modifications  were  made 
to  enhance 
pharmacodynamics and further enhance selectivity in order to reduce binding to CD25 which is associated 
with the toxic side effect profile of Proleukin. These modifications have provided us with two candidates in 
development,  MDNA19  and  MDNA11,  Medicenna  plans  to  advance  MDNA11  into  Phase  1  clinical 
development, subject to discussions with FDA. 

its  extended  half-life 

to  MDNA109 

forms 

in 

13 

 
On March 25, 2020, Medicenna announced preclinical data including non-human primate (NHP) data from 
its IL-2 Superkine program during a conference call and webcast. 

The  presentation  highlighted  data  from  the  long-acting  variant  MDNA19,  engineered  to  have  enhanced 
binding to CD122 without binding to CD25 and included: 

•  Kinetic studies in NHP showed a dose-dependent upregulation of Ki67 in CD8 T-cells lasting for 

almost two weeks post-MDNA19 administration, with no apparent side effects. 

•  When administered to NHP, MDNA19 increases the absolute number of circulating CD8 T-cells in 
the absence of Treg and eosinophil stimulation (the latter being a major source of IL-5 production 
which is responsible for triggering vascular leak syndrome and associated toxicity). 

On  May  29,  2020,  Medicenna  announced  the  virtual  presentation  of  data  on  MDNA11  one  of  its  lead 
candidates from the IL-2 Superkine program, at the 2020 ASCO Annual Meeting. The poster presentation 
by  Dr.  Moutih  Rafei,  PhD  (Associate  Professor  of  Pharmacology  and  Physiology  at  the  Université  de 
Montréal), focused on new data arising from studies with MDNA11. The poster presentation focused on 
encouraging data in NHP for MDNA11, a long-acting IL-2 variant engineered to have enhanced affinity to 
CD122 without binding to CD25. This engineering allows MDNA11 to specifically expand cancer fighting 
naïve CD8 T cells as well as NK cells with minimal stimulation of Tregs and eosinophils (associated with 
vascular leak syndrome). As such, the use of MDNA11 circumvents both immune-suppression and toxicity 
normally observed with Proleukin. In addition, we believe MDNA11 has several advantages over other long-
acting IL-2 variants as it permits enhanced accumulation in the tumor vicinity and can be recycled in vivo 
thus exhibiting prolonged circulation in the blood stream thereby reducing the frequency of treatment. The 
presentation also demonstrated that MDNA11 had better in-vitro and in-vivo characteristics than MDNA19 
and has therefore been selected as the lead candidate to move into clinical development. 

On  October  26,  2020,  we  announced  a  poster  presentation  at  the  32nd  ENA  Symposium  on  Molecular 
Targets and Cancer Therapeutics. The presentation of preclinical results featured data on MDNA11 as well 
as data related to long acting bispecific IL-2/IL-13 Superkine that is designed to simultaneously activate 
cancer  killing  immune  cells  while  reversing  anti-inflmmatory  TME.  These  results  support  the  potent 
therapeutic  efficacy  of  MDNA11  monotherapy  in  multiple  tumor  models.  Highlights  from  the  poster  and 
corresponding abstract include: 

•  Data show that compared to native IL-2, MDNA11 exhibits enhanced potency towards anti-tumor 

CD8+ T and natural killer (NK) cells, and diminished activity toward pro-tumor Treg cells. 

•  MDNA11 inhibited B16F10 melanoma tumor growth and improved survival as a monotherapy and 
in  combination  with  a  tumor-antigen  targeting  antibody  by  inducing  a  durable  increase  in  tumor 
infiltrating lymphocytes. 

•  Treatment with MDNA11 alone or in combination with an immune checkpoint inhibitor resulted in 
long-term tumor regression and a strong memory response in a preclinical colon cancer model. 
•  Repeat dosing of non-human primates with MDNA11 did not trigger cytokine release syndrome, 

anti-drug antibody response nor eosinophilia (associated with vascular leak syndrome). 

On November 4, 2020 Medicenna held a positive Scientific Advice Meeting for MDNA11 (similar to a pre-
IND meeting) with the UK MHRA. MHRA confirmed that our plans for CMC, pre-clinical and Phase 1/2a 
clinical  trial  design  would  be  appropriate  for  submission  of  an  IMPD  in  mid-calendar  2021  in  order  to 
commence first in human studies with MDNA11 in the UK.   

On  March  25,  2021,  Medicenna  presented  preclinical  data  from  the  Company’s  Superkine  platform 
programs at the virtual Cytokine-Based Cancer Immunotherapies Summit. The presentation included data 
showing  that  treatment  with MDNA11  alone or  in combination with anti-PD-1  therapy led  to tumor growth 
inhibition and complete responses in a murine MC38 tumor model. 

Medicenna is currently in the process of advancing MDNA11 into a Phase 1/2a clinical trial in Australia and 
the  United  Kingdom  followed  by  expansion  to  the  United  States.  We  continue  to  make  good  progress 
towards  the  initiation  of  the  trial,  as  we  wrap-up  our  IND-enabling  studies.  We  are  on  track  to  submit  a 

14 

 
 
 
Clinical  Trial  Notification  to  the  Australian  Human  Research  Ethics  Committee  by  the  end  of  June. 
Additionally, we have chosen CROs for the trial and site selection is already underway in Australia. Initiation 
of the trial is expected in the third quarter of calendar 2021. The clinical trial encompasses a dose-escalation 
MDNA11 monotherapy phase, which will then be followed by a dose expansion phase. The dose expansion 
phase  will  evaluate  both  MDNA11  monotherapy  as  well  as  MDNA11  in  combination  with  a  checkpoint 
inhibitor.   

BiSKITsTM (Bi-functional SuperKine ImmunoTherapies) Platform 

Our BiSKITsTM platform allows us to develop designer Superkines by fusing them to other proteins, antibodies 
or naked IL-2, IL-4 and IL-13 Superkines in order to combine two distinct and yet synergistic mechanisms of 
action into one molecule: a BiSKITTM. Medicenna is working towards selecting a lead BiSKITTM candidate to 
begin IND enabiling studies before the end of calendar 2021. 

Medicenna’s  IL-4  and  IL-13  Superkines  are  engineered  versions  of  wild  type  cytokines  which  possess 
enhanced affinity and selectivity for either the Type 1 or Type 2 IL4 receptors or dedicated IL13 receptors 
such as IL13Rα2. This selectivity is achieved through mutations of the IL-4 or IL-13 proteins to enhance 
affinity for binding to specific IL4R or IL13R subunits. Additional mutations have also been engineered to 
modulate their bioactivity, resulting in Superkines with enhanced signaling (super-agonists) or the ability to 
block signaling (super-antagonists). 

One promising IL-13 Superkine antagonist is MDNA413. Compared to wild type IL-13, MDNA413 has been 
engineered to have 2,000-fold higher selectivity for the Type 2 IL4R and which potently blocks IL-4 and IL-
13  signaling  (Moraga  et  al.,  2015).  Blocking  of  Type  2  IL4R  by  MDNA413  may  be  relevant  not  only  for 
targeting solid tumors that overexpress this receptor, but also the Th2 biased tumour microenvironment, 
which shields the cancer from the immune system. As part of our BiSKITsTM platform, MDNA413 has been 
fused with  MDNA19 (a  long acting Fc-IL2  Superkine) and was the  basis of  data presented at  AACR as 
described below. 

On  October  26,  2020,  we  announced  a  poster  presentation  at  the  32nd  ENA  Symposium  on  Molecular 
Targets and Cancer Therapeutics. The presentation of preclinical results featured data on MDNA11 as well 
as data related to long acting bispecific IL-2/IL-13 Superkine that is designed to simultaneously activate 
cancer killing immune cells while reversing anti-inflmmatory TME.  Our bispecific IL-2/IL-13 Superkines are 
novel  and  demonstrate  the  potential  of  the  BiSKITsTM  platform  to  address  a  critical  unmet  need  by 
effectively targeting immunologically “cold” tumors that are often resistant to  immunotherapeutic agents. 
Data  included  in  the  poster  and  corresponding  abstract  showed  that  Medicenna’s  bispecific  IL-2/IL13 
Superkine induced anti-tumor Th1 immune responses and inhibited pro-tumor IL-4/IL-13 signaling. 

Subsequent to the year end, on April 12, 2021, we announced new preclinical data supporting the potent 
immune modulatory effects of MDNA19-MDNA413, an IL-2/IL-13 dual specific cytokine derived from the 
Company’s BiSKITsTM platform. The data were featured in an electronic poster presentation at the 2021 
American Association for Cancer Research (AACR) Annual Meeting. Data presented in the poster indicate 
that this molecule simultaneously activates a pro-inflammatory anti-tumor response, due to its highly selective 
binding and signaling via the intermediate affinity IL-2 receptor (CD122/CD132), while inhibiting pro-tumoral 
immune  pathways  by  blocking  IL4/IL13  signaling  via  the  Type  2  IL-4  receptor  (IL-4R/IL-13R1).  MDNA19-
MDNA413’s ability to  mediate both  IL-2  and  IL-4/IL-13 signaling  has the potential to  address  a significant 
unmet medical need for effective therapies against immunologically cold tumors which are often resistant to 
checkpoint inhibitors and other immunotherapeutic agents due to their immunosuppressive TME.  

Medicenna  is  currently  screening  and  optimizing  a  variety  of  IL-2/IL-4/IL-13  superkines  as  part  of  our 
BiSKITsTM platform and intends to announce a lead candidate in the second half of calendar 2021. 

Another promising IL-13 Superkine is MDNA132. Unlike MDNA413, MDNA132 is an IL-13 ligand that has 
been engineered to increase affinity for IL13Rα2 overexpressed on certain solid tumors while exhibiting 

15 

 
 
 
 
 
sharply decreased affinity for IL13Rα1. Medicenna believes MDNA132 has superior targeting compared to 
other  IL-13  variants  in  development,  and  is  an  attractively  differentiated  targeting  domain  cell-based 
immunotherapies  such  as  the  CAR-T  platform.  Development  timelines  for  MDNA132  have  yet  to  be 
established. MDNA132 is also being evaluated as a potential fusion protein in our BiSKITsTM platform. 

SELECTED FINANCIAL INFORMATION  

All tabular amounts below are presented in thousands of Canadian dollars, except for per share amounts. 

General and administration 

Research and development 

Net loss 

Basic and diluted loss per share 

Total assets 

Total liabilities 

2021 

$ 

6,525 

10,870 

(17,289) 

(0.35) 

42,252 

4,107 

2020 

$ 

2,375 

5,870 

(8,277) 

(0.26) 

37,996 

1,847 

2019 

$ 

1,709 

3,018 

(4,708) 

(0.18) 

5,187 

2,571 

We have not earned revenue in any of the previous fiscal years, other than income from interest earned on our 
cash and cash equivalents and marketable securities.  

For the year ended March 31, 2021, we reported a net loss of $17.4 million ($0.35 loss per share), compared 
to a net loss of $8.3 million ($0.26 loss per share), for the year ended March 31, 2020 . The increase in net loss 
for the year ended March 31, 2021 compared with the year ended March 31, 2020 was primarily a result of 
increased research and development expenditures related to the MDNA11 program as well as costs associated 
with the NASDAQ listing, in particular directors and officers insurance premiums as well as no reimbursement 
under the grant from the Cancer Research and Prevention Institute of Texas (“CPRIT”) in the current year.  

Cash utilized in operating activities for the year ended March 31, 2021 was $15.3 million, compared to cash 
utilized in operating activities for the year ended March 31, 2020 of $5.4 million. The increase in cash utilized 
in the current year is primarily the result of increased research and development expenses, an increase in 
directors and officers liability insurance and other expenses due to the NASDAQ listing and no reimbursement 
under the CPRIT grant in the current year. 

RESULTS OF OPERATIONS FOR THE YEAR ENDING MARCH 31, 2021 

Research and Development (“R&D”) Expenses 

Chemistry, manufacturing and controls  
Regulatory 
Discovery and pre-clinical 
Clinical 
Salaries and benefits 
Licensing, patent legal fees and royalties 
Stock based compensation 
CPRIT grant claimed on eligible expenses 

Year ended 
March 31, 2021 
$ 
2,356 
801 
2,896 
1,225 
1,413 
1,620 
391 
- 

Year ended 
March 31, 2020 
$ 
343 
433 
1,898 
1,528 
1,095 
811 
487 
(951) 

16 

 
 
 
 
 
 
Other research and development expenses 

168 
10,870 

226 
5,870 

R&D  expenses  of  $10.9  million  were  incurred  during  the  year  ended  March  31,  2021,  compared  with 
$5.9 million incurred in the year ended March 31, 2020.  

The increase in R&D expenses in the current year is primarily attributable to: 

•  Higher chemistry, manufacturing and controls (CMC) costs associated with GMP manufacturing of 

• 

• 

MDNA11 for the planned Phase 1/2a clinical trial. 
Increased  discovery  and  pre-clinical  expenses  associated  with  GLP  compliant  MDNA11  IND 
enabling studies as well as discovery work on the BiSKITsTM platform. 
Increased regulatory costs associated with preparation for the EOP2 meeting for MDNA55 as well 
as the Scientific Advice Meeting for MDNA11 with the MHRA and preparation for the initiation of a 
Phase 1/2a clinical trial.  

•  Higher  salary  and  benefits  costs  associated  with  increased  headcount  necessary  to  support 

• 

ongoing activities. 
Increased licensing and patent legal fees related to outsourced business development activities, 
market research activities and the timing of patent prosecution. 

•  No reimbursement of expenses with respect to the CPRIT grant in the year ended March 31, 2021, 

compared with $1.0 million in the year ended March 31, 2020. 

The above increases were partially offset by lower clinical trial costs due to completion and close out of the 
Phase 2b rGBM clinical study. 

General and Administrative (“G&A”) Expenses 

Depreciation expense 
Stock based compensation 
Facilities and operations 
Public company expenses 
Salaries and benefits 
CPRIT grant claimed on eligible expenses 

Year ended 
March 31, 2021 

$ 
40 
614 
304 
4,677 
890 
- 
6,525 

Year ended 
March 31, 
2020 
$ 
8 
639 
253 
1,004 
596 
(125) 
2,375 

G&A expenses of $6.5 million were incurred during the year ended March 31, 2021, compared with $2.4 million 
during the year ended March 31, 2020.  

The  increase  in G&A  expenditures year  over year  is  primarily  attributed  to  increased  directors  and  officers 
liability insurance premiums due to our NASDAQ listing as well as higher board fees, legal fees and listing 
expenses in the current year due to activities associated with our NASDAQ listing, filing a shelf prospectus in 
both Canada and the United States, qualifying our common shares with the Depository Trust Company (DTC) 
and other corporate initiatives.  Salaries and benefits have also increased in the current year due to increased 
headcount and bonus payments. 

SUMMARY OF QUARTERLY FINANCIAL RESULTS 

17 

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mar. 31 
2021 
$ 

Dec. 31 
2020 
$ 

Sept. 30 
2020 
$ 

June 30 
2020 
$ 

Mar. 31 
2020 
$ 

Dec. 31 
2019 
$ 

Sept. 30 
2019 
$ 

June 30 
2019 
$ 

Revenue 

General and administration 

Research and development 

Net loss 
Basic and diluted loss per 
share 
Total assets 

- 

2,009 

3,701  

- 

2,093 

3,180  

- 

- 

1,691 

       732  

2,176  

    1,813  

(5,813) 

(5,338) 

(3,786) 

  (2,352) 

(0.11) 
  42,252  

(0.11) 
  36,323  

(0.08) 
  37,640  

(0.05) 
  40,920  

Total liabilities 

4,107 

2,216  

1,656  

    1,547  

- 

529 

2,135 

(2,689) 

(0.07) 
37,996 

1,847 

- 

742 

1,659 

(2,389) 

(0.07) 
7,316 

1,993 

- 

643 

1,246 

(1,904) 

(0.07) 
2,244 

2,050 

- 

462 

828 

(1,295) 

(0.05) 
3,674 

1,898 

R&D  expenses  fluctuate  quarter  over  quarter  based  on  the  amount  of  expenditures  eligible  for  CPRIT 
reimbursement in the period as well as the progression of IND-enabling studies for MDNA11 during the 
period. Beginning with the quarter ended December 31, 2019, there were no CPRIT expenses eligible for 
offset vs. the comparable quarters in the prior year where there were eligible expenses resulting in lower 
expenditures in the prior year. The increased expenditures from the quarter ended September 30, 2020 
onwards,  is  related  to  activities  associated  with  the  MDNA11  program  as  well  as  the  MDNA55  EOP2 
meeting with the US FDA.  It is anticipated that R&D expenses will remain higher than prior year quarters 
due to the planned initiation of the Phase 1/2a clinical trial for MDNA11. 

G&A expenses begn to increase in the quarter ended September 30, 2020, due to costs associated with 
completing the NASDAQ listing, associated shelf prospectus filings in Canada and the United States and 
increased directors and officers insurance premiums.  The increased insurance premiums began in July 
2021 and as such G&A expenses have increased further in the quarters ended December 31, 2020 and 
March 31, 2021 for a full 3 months of amortization rather than 2 months amortization in the quarter ended 
September 30, 2020. 

RESULTS OF OPERATIONS FOR THE THREE MONTHS ENDING MARCH 31, 2021 

Research and Development Expenses 

Chemistry, manufacturing and controls  

Regulatory 

Discovery and pre-clinical 

Clinical 

Salaries and benefits 

Licensing, patent legal fees and royalties 

Stock based compensation 

Other research and development expenses 

Three months 
ended 
March 31, 2021 
$ 

Three months 
ended 
March 31, 2020 
$ 

798 

202 

1,322 

226 

431 

540 

108 

74 

164 

169 

632 

274 

278 

413 

169 

36 

3,701 

2,135 

R&D expenses of $3.7 million were incurred during the three months ended March 31, 2021, compared with 
$2.1 million incurred in the three months ended March 31, 2020.  

The increase in R&D expenses in the three months ended March 31, 2021 is primarily attributable to: 

18 

 
 
 
           
           
           
           
 
 
 
 
 
•  Higher CMC costs associated with GMP manufacturing of MDNA11 for the planned Phase 1/2a 

• 

clinical trial. 
Increased  discovery  and  pre-clinical  expenses  associated  with  GLP  compliant  MDNA11  IND 
enabling studies as well as discovery work on the BiSKITsTM platform. 

•  Higher salary, bonus and benefits costs associated with increased headcount necessary to support 

• 

ongoing activities. 
Increased licensing and patent legal fees related to outsourced business development activities, 
market research activities and the timing of patent prosecution. 

General and Administrative Expenses 

Depreciation expense 

Stock based compensation 

Facilities and operations 

Public company expenses 
Salaries and benefits 
Corporate communications 

Three months 
ended 
March 31, 2021 
$ 

Three months 
ended 
March 31, 2020 
$ 

10 

150 

79 

1,263 
294 
213 
2,009 

4 

123 

65 

82 
149 
106 
529 

G&A expenses of $2.0 million were incurred during the three months ended March 31, 2021, compared with 
$0.5 million during the three months ended March 31, 2020.  

The increase in G&A expenditures in the current period is primarily attributed to increased directors and officers 
liability insurance premiums due to our NASDAQ listing as well as higher board fees, legal fees and listing 
expenses in the current year period due to activities associated with our NASDAQ listing. Salaries and benefits 
have also increased due to increased headcount, as well as increased executive bonus costs. 

LIQUIDITY AND CAPITAL RESOURCES 

Since  inception,  the  Company  has  devoted  its  resources  to  funding  R&D  programs,  including  securing 
intellectual  property  rights  and  licenses,  conducting  discovery  research,  manufacturing  drug  supplies, 
initiating preclinical and clinical studies, submitting regulatory dossiers and providing administrative support 
to R&D activities, which has resulted in an accumulated deficit of $48.1 million as of March 31, 2021. With 
current  revenues  only  consisting  of  interest  earned  on  excess  cash,  cash  equivalents  and  marketable 
securities, losses are expected to continue while the Company’s R&D programs are advanced. 

We currently do not earn any revenues from our drug candidates and are therefore considered to be in the 
development stage. As required, the Company will continue to finance its operations through the sale of 
equity or pursue non-dilutive funding sources available to the Company in the future. The continuation of 
our  research  and  development  activities  for  MDNA55,  MDNA11  and  the  BiSKITsTM  platform  and  the 
commercialization  of  MDNA55  is  dependent  upon  our  ability  to  successfully  finance  and  complete  our 
research and development programs through a combination of equity financing and revenues from strategic 
partners. We have no current sources of revenues from strategic partners.  

Management has forecasted that the Company’s current level of cash will be sufficient to execute its current 
planned expenditures for more than the next 12 months without further financing, including proceeds from 
the ATM Facility, being obtained.  

19 

 
 
 
 
 
 
CASH POSITION 

At March 31, 2021, we had a cash, cash equivalents and marketable securities balance of $40.4 million, 
compared to $37.7 million at March 31, 2020. We invest cash in excess of current operational requirements 
in highly rated and liquid instruments. Working capital at March 31, 2021 was $38.3 million (March 31, 2020 
- $36.0 million). 

On December 30, 2020, we announced that we entered into the ATM agreement with SVB Leerink acting 
as sales agent for our ATM offering of up to US$25.0 million. We plan to use the net proceeds of the ATM 
offering for general corporate purposes including, but not limited to working capital expenditures, research 
and development expenditures, and clinical trial expenditures. During the fourth quarter of fiscal 2021, a 
total  of  1,398,357  common  shares  have  been  sold  under  the  ATM  Facility  for  total  gross  proceeds  of 
$7.1 million  (US$5.8  million).  As  at  March  31,  2021,  $24.0  million  (US$19.2  million)  remained  available 
under the ATM Facility. 

We also have up to US$1.4 million remaining available for reimbursement under the CPRIT grant. 

We do not expect to generate positive cash flow from operations for the foreseeable future due to additional 
R&D expenses, including expenses related to drug discovery, preclinical testing, clinical trials, chemistry, 
manufacturing  and  controls  and  operating  expenses  associated  with  supporting  these  activities.  It  is 
expected  that  negative  cash  flow  from  operations  will  continue  until  such  time,  if  ever,  that  we  receive 
regulatory approval to commercialize any of our products under development and/or royalty or milestone 
revenue from any such products should they exceed our expenses. 

CONTRACTUAL OBLIGATIONS 

CPRIT Assistance 

In February 2015, the Company received notice that it had been awarded a grant by CPRIT whereby the 
Company  is  eligible  to  receive  up  to  US$14.1  million  on  eligible  expenditures  over  a  three  year  period 
related to the development of the Company’s Phase 2b clinical program for MDNA55. In October 2017, the 
Company was granted a one-year extension to the grant allowing expenses to be claimed over a four-year 
period ending February 28, 2019. On February 4, 2019 the Company was approved for a further six-month 
extension  ending  August  31,  2019,  on  July  25,  2019  an  additional  six-month  extension  was  granted  to 
February 28, 2020 and on January 6, 2020 an additional six-month extension was granted to August 28, 
2020.  The grant expired on August 28, 2020 and as of March 31, 2021 the grant with CPRIT is substantially 
complete. 

Of the US$14.1 million grant approved by CPRIT, Medicenna has received US$12.7 million from CPRIT. 
The Company is eligible to receive the remaining US$1.4 million upon the achievement of certain criteria 
as determined by CPRIT, from time to time. There can be no assurances that the balance of such grants 
will be received from CPRIT. 

Ongoing  program  funding  from  CPRIT  is  subject  to  a  number  of  conditions  including  the  satisfactory 
achievement of milestones that must be met to release additional CPRIT funding, proof the Company has 
raised 50% matching funds and maintaining substantial  functions of the Company related to the  project 
grant in Texas as well as using Texas-based subcontractor and collaborators wherever possible. There can 
be  no  assurances  that  the  Company  will  continue  to  meet  the  necessary  CPRIT  criteria,  satisfactorily 
achieve milestones, or that CPRIT will continue to advance additional funds to the Company. 

If the Company is found to have used any grant proceeds for purposes other than intended, is in violation 
of the terms of the grant, or relocates its MDNA55 related operations outside of the state of Texas, then the 
Company is required to repay any grant proceeds received. 

20 

 
 
Under the terms of the grant, the Company is also required to pay a royalty to CPRIT, comprised of 3-5% 
of  revenues  on  net  sales  of  MDNA55  until  aggregate  royalty  payments  equal  400%  of  the  grant  funds 
received at which time the ongoing royalty will be 0.5%. 

During the year ended March 31, 2021, the Company did not receive any funds from CPRIT (March 31, 
2020: $3.5 million). 

Intellectual Property  

On August 21, 2015, the Company exercised its right to enter into two license agreements with Stanford 
(the “Stanford License Agreements”). In connection with these licensing agreements, the Company issued 
649,999 common shares with a value of $0.1 million to Stanford and affiliated inventors. The value of these 
shares  has  been  recorded  as  an  intangible  asset  that  is  being  amortized  over  the  life  of  the  underlying 
patents. As at March 31,  2021,  the  Company’s intangible assets have a remaining capitalized net book 
value of $0.07 million. 

The development milestones under the Stanford License Agreements were updated during the year ended 
March 31, 2020 to reflect the current stage of development of the Company’s programs.  

The Company has entered into various license agreements with respect to accessing patented technology. 
In order to maintain these agreements, the Company is obligated to pay certain costs based on timing or 
certain milestones within the agreements, the timing of which is uncertain. These costs include ongoing 
license  fees,  patent  prosecution  and  maintenance  costs,  royalty  and  other  milestone  payments.  As  at 
March 31, 2021, the Company is obligated to pay the following: 

•  Patent licensing costs due within 12 months totaling $165 thousand. 
•  Patent licensing costs, including the above, due within the next five years totaling $1.6 million. 
•  Given the current development plans and expected timelines of the Company it is assumed that 

project milestones of US$0.3 million will be due in the next five years. 

•  Project  milestone  payments,  assuming  continued  success  in  the  development  programs,  of 

uncertain timing totaling US$2.0 million and an additional US$2 million in sales milestones. 

•  A liquidity payment of $328 thousand, is due to the NIH which represents the remaining payments 

resulting from the Company’s liquidity event in March 2017. 

As part of these license agreements, the Company has committed to make certain royalty payments based 
on net sales to the NIH and Stanford. 

Future commitments 

As of March 31, 2021, we have the following obligations to make future payments, representing contracts 
and other commitments that are known and committed: 

 Contractual obligations 

Patent licensing costs, minimum annual 
royalties per license agreements 
Lease payments 

Liquidity event payment 

Payments Due by Period 

Less than 1 
year 

1-3 years 

3-5 years 

Total 

$ 165 

$ 35 

$ 328 

$ 826 

$ 584 

$ 1,575 

$ - 

$ - 

$ - 

$ - 

$ 35 

$ 328 

21 

 
 
 
 
The Company cannot reasonably estimate future royalties which may be due upon the regulatory approval 
of MDNA55 or MDNA11. 

As at the date of this report, we had obligations to make future payments, representing significant research 
and development and manufacturing contracts and other commitments that are known and committed in 
the amount of approximately $9.3 million, of which $2 million has been paid or accrued at March 31, 2021. 
Most  of  these  agreements  are  cancellable  by  the  Company  with  notice.  These  commitments  include 
agreements for manufacturing and preclinical studies. 

OFF-BALANCE SHEET ARRANGEMENTS  

The Company has no material undisclosed off-balance sheet arrangements that have, or are reasonably 
likely  to  have,  a  current  or  future  effect  on  our  results  of  operations,  financial  condition,  revenues  or 
expenses, liquidity, capital expenditures or capital resources that is material to investors. 

TRANSACTIONS WITH RELATED PARTIES 

Key management personnel, which consists of the Company’s officers (Dr. Fahar Merchant, President and 
Chief Executive Officer, Ms. Elizabeth Williams, Chief Financial Officer, and Ms. Rosemina Merchant, Chief 
Development Officer) and directors, received the following compensation for the following periods: 

Salaries and wages 

Board fees 

Stock option expense 

Year ended 
March 31, 
2021 

$ 

1,501 

230 

797 

2,528 

2020 

$ 

892 

142 

873 

1,907 

Three months ended 
March 31, 
2021 
$ 

2020 

$ 

495 

59 

162 

716 

223 

35 

280 

538 

As at March 31, 2021, the Company had trade and other payables in the normal course of business, owing 
to directors and officers of $0.2  million (2020: $0.2  million) related to accrued  bonuses, board  fees and 
accrued vacation. 

CRITICAL ACCOUNTING POLICIES AND ESTIMATES 

The  significant  accounting  policies  of  the  Company  are  described  in  note  2  of  the  Annual  Financial 
Statements, and available on SEDAR (www.sedar.com). 

Estimates  and assumptions are continually evaluated and are  based on historical  experience  and other 
factors, including expectations of future events that are believed to be reasonable under the circumstances. 
The determination of estimates requires the exercise of judgement based on various assumptions and other 
factors such as historical experience and current and expected economic conditions. Actual results could 
differ from those estimates. Critical judgements in applying the Company’s accounting policies are detailed 
in the Annual Financial Statements, filed on SEDAR (www.sedar.com). 

FINANCIAL INSTRUMENTS 

(a)  Fair value  

We recognize financial instruments on the consolidated statements of financial position, which consist of 
cash, cash equivalents, marketable securities, government grant receivable, other receivables, accounts 

22 

 
 
 
 
 
 
 
 
payable and accrued liabilities, and license fee payable. The fair value of these instruments, approximate 
their carry values due to their short-term maturity. 

Classification of financial instruments 

Financial instruments measured at fair value on the statement of financial position are summarized into the 
following fair value hierarchy levels: 

Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. 

Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or 
liability 

Level 3: inputs for the asset or liability that are not based on observable market data (unobservable 
inputs). 

We classify our financial assets and liabilities depending on the purpose for which the financial instruments 
were acquired, their characteristics, and management intent as outlined below: 

Cash, cash equivalents and marketable securities are measured using Level 1 inputs and changes in fair 
value are recognized through profit or loss, with changes in fair value being recorded in net earnings at 
each period end. 

Other receivables and government grant receivable are measured at amortized cost less impairments. 

Accounts payable, accrued liabilities, deferred government grants and license fee payable are measured 
at amortized cost. 

We have exposure to the following risks from our use of financial instruments: credit, interest rate, currency 
and liquidity risk. We review our risk management framework on a quarterly basis and makes adjustments 
as necessary. 

(b) Financial risk management 

We  have  exposure  to  credit  risk,  liquidity  risk  and  market  risk.  Our  Board  of  Directors  has  the  overall 
responsibility for the oversight of these risks and reviews our policies on an ongoing basis to ensure that 
these risks are appropriately managed. 

i. 

Credit risk 

Credit  risk  arises  from  the  potential  that  a  counterparty  will  fail  to  perform  its  obligations. 
The financial instruments that are exposed to concentrations of credit risk consist of cash and cash 
equivalents and marketable securities. 

We  attempt  to  mitigate  the  risk  associated  with  cash  and  cash  equivalents  by  dealing  only  with 
major Canadian financial institutions with good credit ratings. 

ii. 

Interest rate risk 

Interest rate risk is the risk that the fair values and future cash flows of the Company will fluctuate 
because of changes in market interest rates. We believe our exposure to interest rate risk is not 
significant. 

iii. 

Liquidity risk 

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they 
fall due. We currently settle all of our financial obligations out of cash. The ability to do so relies on 

23 

 
maintaining  sufficient  cash  in  excess  of  anticipated  needs.  As at  September  30,  2020,  the 
Company’s liabilities consist of trade  and other payables that have contracted  maturities of less 
than one year.  

iv. 

Currency risk 

Currency risk is the risk that future cash flows of a financial instrument will fluctuate because of 
changes in foreign exchange rates. The Company is exposed to currency risk from employee costs 
as well as the purchase of goods and services primarily in the United States and the cash balances 
held  in  foreign  currencies.  Fluctuations  in  the  US  dollar  exchange  rate  could  have  a  significant 
impact on the Company’s results. Assuming all other variables remain constant, a 10% depreciation 
or  appreciation  of  the  Canadian  dollar  against  the  US  dollar  would  result  in  a  $0.5  million 
(December 31, 2019 - $0.1 million) increase or decrease in loss and comprehensive loss for the 
three months ended December 31, 2020.  

Balances in thousands of US dollars are as follows: 

Cash and cash equivalents 

Accounts payable and accrued liabilities 

(c) Managing Capital 

March 31, 2021 

March 31, 2020  

US$ 

9,593  

 (2,147)    

7,446  

US$ 

135  

 (900)    

(765)  

The  Company’s  objectives,  when  managing  capital,  are  to  safeguard  cash,  cash  equivalents  and 
marketable securities as well as maintain financial liquidity and flexibility in order to preserve its ability to 
meet financial obligations and deploy capital to grow its businesses.  

The  Company’s  financial  strategy  is  designed  to  maintain  a  flexible  capital  structure  consistent  with  the 
objectives  stated  above  and  to  respond  to  business  growth  opportunities  and  changes  in  economic 
conditions. In order to maintain or adjust its capital structure, the Company may issue shares or issue debt 
(secured, unsecured, convertible and/or other types of available debt instruments). 

There were no changes to the Company’s capital management policy during the year. The Company is not 
subject to any externally imposed capital requirements. 

2020 PUBLIC OFFERING AND USE OF PROCEEDS 

The following table provides an update on the anticipated use of proceeds raised in the 2020 Public Offering 
along  with  amounts  actually  expended.  Following  completion  of  the  2020  Public  Offering,  Medicenna 
selected MDNA11 as its lead IL-2 candidate over MDNA19 to progress to the clinic and, as such, proceeds 
from the 2020 Public Offering, which were initially allocated to the development of MDNA19, have been re-
directed  to  the  development  of  MDNA11  in  the  same  proportions  As  of  March  31,  2021,  the  following 
expenditures have been incurred (in thousands of Canadian dollars): 

Item 

Preclinical development  
Manufacturing of clinical batch 
Clinical development  

Amount to 
Spend 

$ 3,300 
$ 4,400 
$ 13,150 

Spent to Date 

Adjustments 

$ 3,064 
$ 1,985  
$ 536  

− 
− 
− 

Remaining 
to Spend 

$ 236  
$ 2,415  
$ 12,614  

24 

 
 
  
 
  
General corporate and working 
capital purposes 
Total 

$ 11,350 

$ 32,200 

$ 5,871 

$ 11,456 

− 

$ − 

$ 5,479  

$ 20,744 

ATM FACILITY 

On December 30, 2020, the Company entered into the ATM agreement with SVB Leerink acting as sales 
agent, pursuant to which the Company may, from time to time sell, through ATM offerings, on the NASDAQ 
such number of common shares as would have an aggregate offering price of up to US$25.0 million. During 
the year ended March 31, 2021, a total of 1,398,357 shares were sold under the ATM Facility for total gross 
proceeds  of  US$5.8  million  ($7.1  million).  As  at  the  date  of  this  report,  there  is  approximately  US$19.2 
million ($24 millon) available on the ATM Facility. 

RISKS AND UNCERTAINTIES  

An investment in the Company’s common shares (the “Common Shares”) involves a high degree of risk 
and should be considered speculative. An investment in the Common Shares should only be undertaken 
by those persons who can afford the total loss of their investment. Investors should carefully consider the 
risks and uncertainties set forth below, as well as other information described elsewhere in this MD&A. The 
risks and uncertainties below are not the only ones the Company faces. Additional risks and uncertainties 
not presently known to Medicenna or that Medicenna believes to be immaterial may also adversely affect 
Medicenna’s business. If any of the following risks occur, Medicenna’s business, financial condition and 
results of operations could be seriously harmed and you could lose all or part of your investment. Further, 
if Medicenna fails to meet the expectations of the public market in any given period, the market price of the 
Common  Shares  could  decline.  Medicenna  operates  in  a  highly  competitive  environment  that  involves 
significant risks and uncertainties, some of which are outside of Medicenna’s control. 

Risks Related to the Company’s Business and the Company’s Industry 

The Company has no sources of product revenue and will not be able to maintain operations and research 
and development without sufficient funding. 

The Company has no sources of product revenue and cannot predict when or if it will generate product 
revenue. The  Company’s ability to generate  product  revenue  and ultimately become  profitable  depends 
upon its ability, alone or with partners, to successfully develop the product candidates, obtain regulatory 
approval, and commercialize products, including any of the current product candidates, or other product 
candidates that may be developed, in-licensed or acquired in the future. The Company does not anticipate 
generating revenue from the sale of products for the foreseeable future. The Company expects research 
and development expenses to increase in connection with ongoing activities, particularly as MDNA55 is 
advanced through clinical trials and the MDNA109 platform (MDNA19 or MDNA11) is advanced towards 
the clinic. 

The Company will require significant additional capital resources to expand its business, in particular the 
further  development  of  its  proposed  products.  Advancing  its  product  candidates  or  acquisition  and 
development of any new products or product candidates will require considerable resources and additional 
access to capital markets. In addition, the Company’s future cash requirements may vary materially from 
those now expected. 

The  Company  can  potentially  seek  additional  funding  through  corporate  collaborations  and  licensing 
arrangements, through public or private equity or debt financing, or through other transactions. However, if 
clinical trial results are neutral or unfavourable, or if capital market conditions in general, or with respect to 
life sciences companies such as Medicenna, are unfavourable, the Company’s ability to obtain significant 
additional funding on acceptable terms, if at all, will be negatively affected. Additional financing that it may 
pursue may involve the sale of the Common Shares or financial instruments that are exchangeable for, or 

25 

 
 
convertible  into,  the  Common  Shares,  which  could  result  in  significant  dilution  to  its  shareholders.  If 
sufficient capital is not available, the Company may be required to delay the implementation of its business 
strategy, which could have a material adverse effect on its business, financial condition, prospects or results 
of operations. 

The Company is highly dependent upon certain key personnel and their loss could adversely affect its ability 
to achieve its business objective. 

The loss of Dr. Fahar Merchant, the President and Chief Executive Officer, Rosemina Merchant, the Chief 
Development Officer, or other key members of the scientific and operating staff could harm the Company. 
Employment  agreements  exist  with  Dr.  Merchant  and  Ms.  Merchant,  although  such  employment 
agreements  do  not  guarantee  their  retention.  The  Company  also  depends  on  scientific  and  clinical 
collaborators  and  advisors,  all  of  whom  have  outside  commitments  that  may  limit  their  availability.  In 
addition, the Company believes that future success will depend in large part upon its ability to attract and 
retain  highly  skilled  scientific,  managerial,  medical,  clinical  and  regulatory  personnel.  Agreements  have 
been entered into with scientific and clinical collaborators and advisors, key opinion leaders and academic 
partners in the ordinary course of business as well as with physicians and institutions who recruited patients 
into  the  MDNA55  clinical  trial  and  will  recruit  patients  into  future  clinical  trials.  Notwithstanding  these 
arrangements, there is significant competition for these types of personnel from other companies, research 
and academic institutions, government entities and other organizations. The loss of the services of any of 
the  executive officers or other key personnel could potentially  harm  the Company’s business, operating 
results or financial condition. 

If the Company breaches any of the agreements under which it licenses rights to product candidates or 
technology from third parties, it can lose license rights that are important to its business. The Company’s 
current license agreements may not provide an adequate remedy for breach by the licensor. 

The Company is developing MDNA55, the MDNA109 platform (MDNA19 and MDNA11) and other earlier 
stage  preclinical  and  discovery  drug  candidates  pursuant  to  license  agreements  with  NIH  and  Stanford 
(collectively, the “Licensors”). The Company is subject to a number of risks associated with its collaboration 
with  the  Licensors,  including  the  risk  that  the  Licensors  may  terminate  the  license  agreement  upon  the 
occurrence  of  certain  specified  events.  The  license  agreement  requires,  among  other  things,  that  the 
Company  makes  certain  payments  and  use  reasonable  commercial  efforts  to  meet  certain  clinical  and 
regulatory milestones. If the Company fails to comply with any of these obligations or otherwise breach this 
or similar agreements, the Licensors or any future licensors may have the right to terminate the license in 
whole. The Company can also suffer the consequences of non-compliance or breaches by Licensors in 
connection with the license agreements. Such non-compliance or breaches by such third parties can in turn 
result in breaches or defaults under the Company’s agreements with other collaboration partners, and the 
Company  can  be  found  liable  for  damages  or  lose  certain  rights,  including  rights  to  develop  and/or 
commercialize a product or product candidate. Loss  of the Company’s rights to the licensed intellectual 
property or any similar license granted to it in the future, or the exclusivity rights provided therein, can harm 
the Company’s financial condition and operating results. 

Clinical drug development involves a lengthy and expensive process with an uncertain outcome, results of 
earlier studies and trials may not be predictive of future trial results, and the Company’s product candidates 
may not have favourable results in later trials or in the commercial setting. 

Clinical testing is expensive and can take many years to complete, and its outcome is inherently uncertain. 
Failure can occur at any time during the clinical trial process. The results of preclinical studies and early 
clinical trials may not be predictive of the results of later-stage clinical trials. In the case of MDNA55, the 
promising results seen  in the Phase 2b clinical study may not  be replicated  in  a randomized, controlled 
Phase 3 clinical study. Success in preclinical or animal studies and early clinical trials does not ensure that 
later large-scale efficacy trials will be successful nor does it predict final results. This is applicable to the 
MDNA109 platform (MDNA19 and MDNA11) as the promising preclinical data may not be replicated in a 
clinical setting. Favourable results in early trials may not be repeated in later trials. There is no assurance 
the FDA, the EMA or other similar government bodies will view the results as the Company does or that 

26 

 
any  future  trials  of  its  proposed  products  for  other  indications  will  achieve  positive  results.  Product 
candidates in later stages of clinical trials may fail to show the desired safety and efficacy traits despite 
having progressed through preclinical studies and initial clinical trials.  

The Company will be required to demonstrate through larger-scale clinical trials that any potential future 
product  is  safe  and  effective  for  use  in  a  diverse  population  before  it  can  seek  regulatory  approvals  for 
commercial sale of its product. There is typically an extremely high rate of attrition from the failure of product 
candidates proceeding through clinical and post-approval trials. If MDNA55 and other product candidates 
fail  to  demonstrate  sufficient  safety  and  efficacy  in  future  clinical  trials,  the  Company’s  operations  and 
financial condition will be adversely impacted. 

If the Company’s competitors develop  and market products that are more effective than the Company’s 
existing product candidates or any products it may develop, or if they obtain marketing approval before it 
does, the Company’s products may be rendered obsolete or uncompetitive. 

Technological competition from pharmaceutical companies, biotechnology companies and universities is 
intense and is expected to increase. Many of the Company’s competitors and potential competitors have 
substantially  greater  product  development  capabilities  and  financial,  scientific,  marketing  and  human 
resources  than  the  Company  does.  Our  future  success  depends  in  part  on  our  ability  to  maintain  a 
competitive position, including our ability to further progress MDNA55 and the MDNA109 platform (MDNA19 
and MDNA11) through the necessary preclinical and clinical trials towards regulatory approval for sale and 
commercialization. Other companies may succeed in commercializing products earlier than we are able to 
commercialize our products or they may succeed in developing products that are more effective than our 
products.  While  the  Company  will  seek  to  expand  its  technological  capabilities  in  order  to  remain 
competitive,  there  can  be  no  assurance  that  developments  by  others  will  not  render  its  products  non-
competitive or that the Company or its licensors will be able to keep pace with technological developments. 
Competitors have developed technologies that could be the basis for competitive products. Some of those 
products may have an entirely different approach or means of accomplishing the desired therapeutic effect 
than the Company’s products and may be more effective or less costly than its products. In addition, other 
forms  of  medical  treatment  may  offer  competition  to  the  products.  The  success  of  the  Company’s 
technological  capabilities  and 
technologies  relative 
competitors  and 
competitiveness  could  have  a  material  adverse  effect  on  the  future  preclinical  and  clinical  trials  of  its 
products, including its ability to obtain the necessary regulatory approvals for the conduct of such trials.  

their  products  and 

its 

to 

The Company is subject to the restrictions and conditions of the CPRIT agreement. Failure to comply with 
the CPRIT agreement may adversely affect the Company’s financial condition and results of operations. 

The Company has obtained a grant from CPRIT to fund a portion of its operations to date. The CPRIT grant 
is  subject  to  the  Company’s  compliance  with  the  scope  of  work  outlined  in  the  CPRIT  agreement  and 
demonstration of its progress towards achievement of the milestones set forth in the CPRIT agreement. If 
the  Company  fails  to  comply  with  the  terms  of  the  CPRIT  agreement,  it  may  not  receive  the  remaining 
US$1.4 million tranche of the CPRIT grant or it may be required to reimburse some or the entire CPRIT 
grant. Further, the CPRIT grant may only be applied to a limited number of allowable expenses. Failure to 
obtain the remaining tranche of the CPRIT grant or being required to reimburse all or a portion of the CPRIT 
grant may cause a halt or delay in ongoing operations, which may adversely affect the Company’s financial 
condition and operating results. 

The Company relies and will continue to rely on third parties to plan, conduct and monitor preclinical studies 
and clinical trials, and their failure to perform as required could cause substantial harm to the Company’s 
business. 

The  Company  relies  and  will  continue  to  rely  on  third  parties  to  conduct  a  significant  portion  of  clinical 
development and planned preclinical activities. Preclinical activities include in vivo studies providing access 
to  specific  disease  models,  pharmacology  and  toxicology  studies,  and  assay  development.  Clinical 
development activities include trial design, regulatory submissions, clinical patient recruitment, clinical trial 
monitoring, clinical data management and analysis, safety monitoring and project management. If there is 

27 

 
any dispute or disruption in the Company’s relationship with third parties, or if the third party is unable to 
provide quality services in a timely manner and at a reasonable cost, any active development programs 
could face delays. Further, if any of these third parties fails to perform as expected or if their work fails to 
meet regulatory requirements, testing could be delayed, cancelled or rendered ineffective. 

The  Company  relies  on  contract  manufacturers  over  whom  the  Company  has  limited  control.  If  the 
Company  is  subject  to  quality,  cost  or  delivery  issues  with  the  preclinical  and  clinical  grade  materials 
supplied by contract manufacturers, business operations could suffer significant harm. 

The Company has limited manufacturing experience and relies on contract development and manufacturing 
organizations (“CDMOs”), to manufacture MDNA55 for clinical trials and the MDNA109 platform (MDNA19 
and  MDNA11)  for  preclinical  development.  The  Company  relies  on  CDMOs  for  manufacturing,  filling, 
packaging,  storing  and  shipping  of  drug  product  in  compliance  with  cGMP,  regulations  applicable  to  its 
products.  The  FDA  ensures  the  quality  of  drug  products  by  carefully  monitoring  drug  manufacturers’ 
compliance with cGMP regulations. The cGMP regulations for drugs contain minimum requirements for the 
methods, facilities and controls used in manufacturing, processing and packing of a drug product. 

There  can  be  no  assurances  that  the  CDMOs  selected  will  be  able  to  meet  future  timetables  and 
requirements.  If  the  Company  is  unable  to  arrange  for  alternative  third-party  manufacturing  sources  on 
commercially  reasonable  terms  or  in  a  timely  manner,  it  may  delay  the  development  of  the  product 
candidates. Further, contract manufacturers must operate in compliance with cGMP and failure to do so 
could result in, among other things, the disruption of product supplies. The Company’s dependence upon 
third parties for the manufacture of its products may adversely affect profit margins and ability to develop 
and deliver products on a timely and competitive basis. 

The Company’s future success is dependent primarily on the regulatory approval of a single product. 

The Company does not have any products that have gained regulatory approval. Currently, its only clinical 
product candidate is  MDNA55.  As  a  result,  the Company’s near-term prospects,  including  its ability  to 
finance its operations and  generate  revenue,  are substantially dependent on its ability to obtain regulatory 
approval for, and, if approved, to successfully commercialize MDNA55 in a timely manner. The Company 
cannot  commercialize  MDNA55  or  other  future  product  candidates  in  the  United  States  without  first 
obtaining regulatory approval for the product from the FDA; similarly, it cannot commercialize MDNA55 or 
other future  product candidates outside  of  the  United States  without obtaining  regulatory  approval  from 
comparable foreign regulatory authorities. Although MDNA55 has received Orphan Drug (FDA, EMA) and 
Fast  Track  (FDA)  designations,  there  can  be  no  assurance  regulatory  approval  will  be  granted.  Before 
obtaining regulatory approvals for  the  commercial  sale  of  MDNA55  or  other  future  product  candidates 
for  a  target  indication,  the Company must demonstrate  with  substantial  evidence  gathered  in  preclinical 
and  clinical  studies to  the  satisfaction  of  the  relevant regulatory authorities,  that  the product  candidate 
is  safe  and  effective  for  use  for  that  target  indication  and  that  the  manufacturing facilities, processes 
and controls are adequate. Many of these factors are beyond the Company’s control. If the Company, or 
its  potential  commercialization  collaborators,  are  unable  to  successfully  commercialize  MDNA55,  the 
Company may not be able to earn sufficient revenues to continue its business. 

The Company may not achieve its publicly announced milestones according to schedule, or at all. 

From time to time, the Company may announce the timing of certain events expected to occur, such as the 
anticipated timing of results from clinical trials. These statements are forward-looking and are based on the 
best estimates of management at the time relating to the occurrence of such events. However, the actual 
timing  of  such  events  may  differ  from  what  has  been  publicly  disclosed.  The  timing  of  events  such  as 
initiation  or  completion  of  a  clinical  trial,  filing  of  an  application  to  obtain  regulatory  approval,  or 
announcement of additional clinical trials for a product candidate may ultimately vary from what is publicly 
disclosed. These variations in timing may occur as a result of different events, including the ability to recruit 
patients in a clinical trial in a timely manner, the nature of results obtained during a clinical trial or during a 
research phase, problems with a CDMO or a contract research organization (“CRO”), or any other event 
having the effect of delaying the publicly announced timeline. The Company undertakes no obligation to 

28 

 
update or revise any forward-looking information, whether as a result of new information, future events or 
otherwise,  except  as  otherwise  required  by  law.  Any  variation  in  the  timing  of  previously  announced 
milestones  could  have  a  material  adverse  effect  on  the  business  plan,  financial  condition  or  operating 
results and the trading price of the Common Shares. 

MDNA55 is in the mid stages of clinical development and the MDNA109 platform (MDNA19 and MDNA11) 
in preclinical development and, as a result, the Company will be unable to predict whether it will be able to 
profitably commercialize its product candidates. 

The Company has not received regulatory approval for the sale of MDNA55 in any market. Accordingly, the 
Company has not generated any revenues from product sales. A substantial commitment of resources to 
conduct clinical trials and for additional product development will be required to commercialize all of our 
product  candidates.  There  can  be  no  assurance  that  MDNA55,  the  MDNA109  platform  (MDNA19  and 
MDNA11) or any of our other product candidates will meet applicable regulatory standards, be capable of 
being  produced  in  commercial  quantities  at  reasonable  cost  or  be  successfully  marketed,  or  that  the 
investment made by the Company in the commercialization of the products will be recovered through sales, 
license fees or related royalties. 

The  Company  is  subject  to  extensive  government  regulation  that  will  increase  the  cost  and  uncertainty 
associated with gaining final regulatory approval of its product candidates. 

Securing final regulatory approval for the manufacture and sale of human therapeutic products in the United 
States, Canada and other markets is a long and costly process that is controlled by that particular country’s 
national regulatory agency. Approval in the United States, Canada or Europe does not assure approval by 
other national regulatory agencies, although often test results from one country may be used in applications 
for  regulatory  approval  in  another  country.  Other  national  regulatory  agencies  have  similar  regulatory 
approval processes, but each is different. 

Prior to obtaining final regulatory approval to market a drug product, every national regulatory agency has 
a variety of statutes and regulations which govern the principal development activities. These laws require 
controlled research and testing of products, government review and approval of a submission containing 
preclinical and clinical data establishing the safety and efficacy of the product for each use sought, approval 
of  manufacturing  facilities  including  adherence  to  cGMP  during  production  and  storage  and  control  of 
marketing activities, including advertising and labelling. There can be no assurance that MDNA55 or the 
MDNA109  platform  (MDNA19  and  MDNA11)  will  be  successfully  commercialized  in  any  given  country. 
There can be no assurance that the Company’s licensed products will prove to  be safe and effective in 
clinical  trials  under  the  standards  of  the  regulations  in  the  various  jurisdictions  or  receive  applicable 
regulatory approvals from applicable regulatory bodies. 

Negative results from clinical trials or studies of third parties and adverse safety events involving the targets 
of the Company’s products may have an adverse impact on future commercialization efforts. 

From time to time, studies or clinical trials on various aspects of biopharmaceutical products are conducted 
by academic researchers, competitors or others. The results of these studies or trials, when published, may 
have a significant effect on the market for the biopharmaceutical product that is the subject of the study. 
The  publication  of  negative  results  of  studies  or  clinical  trials  or  adverse  safety  events  related  to  the 
Company’s  product  candidates,  or  the  therapeutic  areas  in  which  the  Company’s  product  candidates 
compete, could adversely affect the share price and ability to finance future development of the Company’s 
product candidates, and the business and financial results could be materially and adversely affected. 

The  Company  faces  the  risk  of  product  liability  claims,  which  could  exceed  its  insurance  coverage  and 
produce recalls, each of which could deplete cash resources. 

The Company is exposed to the risk of product liability claims alleging that  use of its product candidate 
MDNA55, and in the future, the MDNA109 platform (MDNA19 and MDNA11), caused an injury or harm. 

29 

 
These claims can arise at any point in the development, testing, manufacture, marketing or sale of product 
candidates  and  may  be  made  directly  by  patients  involved  in  clinical  trials  of  product  candidates,  by 
consumers  or  healthcare  providers  or  by  individuals,  organizations  or  companies  selling  the  products. 
Product liability claims can be expensive to defend, even if the product or product candidate did not actually 
cause the alleged injury or harm. 

Insurance covering product liability claims becomes increasingly expensive as a product candidate moves 
through  the  development  pipeline  to  commercialization.  Currently  the  Company  maintains  clinical  trial 
liability  insurance  coverage  of  $5  million.  However,  there  can  be  no  assurance  that  such  insurance 
coverage is or will continue to be adequate or available at a cost acceptable to the Company or at all. The 
Company may choose or find it necessary under its collaborative agreements to increase the insurance 
coverage in the future but may not be able to secure greater or broader product liability insurance coverage 
on acceptable terms or at reasonable costs when needed. Any liability for damages resulting from a product 
liability claim could exceed the amount of the coverage, require payment of a substantial monetary award 
from the Company’s cash resources and have a material adverse effect on the business, financial condition 
and  results  of  operations.  Moreover,  a  product  recall,  if  required,  could  generate  substantial  negative 
publicity  about  the  products  and  business,  inhibit  or  prevent  commercialization  of  other  products  and 
product candidates or negatively impact existing or future collaborations. 

Changes in government regulations, although beyond the Company’s control, could have an adverse effect 
on the Company’s business. 

The Company depends upon the validity of its licenses and access to the data for the timely completion of 
clinical research. Any changes in the drug development regulatory environment or shifts in political attitudes 
of a government are beyond the Company’s control and may adversely affect its business. The Company’s 
business may also be affected in varying degrees by such factors as government regulations with respect 
to intellectual property, regulation or export controls. Such changes remain beyond the Company’s control 
and the effect of any such changes cannot be predicted. These factors could have a material adverse effect 
on the Company’s ability to further develop its licensed products. 

The Company’s significant shareholders may have material influence over its governance and operations. 

Dr. Fahar Merchant and Ms. Rosemina Merchant (collectively, the “Merchants”), hold a significant interest 
in  the  Company’s  outstanding  Common  Shares  on  a  fully  diluted  basis.  For  as  long  as  the  Merchants 
maintain  a  significant  interest  in  the  Company,  they  may  be  in  a  position  to  affect  the  Company’s 
governance and operations. In addition, the Merchants may have significant influence over the passage of 
any  resolution  of  the  Company’s  shareholders  (such  as  those  that  would  be  required  to  amend  the 
constating documents or take certain other corporate actions) and may, for all practical purposes, be able 
to ensure the passage of any such resolution by voting for it or prevent the passage of any such resolution 
by voting against it. The effect of this influence may be to limit the price that investors are willing to pay for 
the Common Shares. In addition, the potential that the Merchants may sell their Common Shares in the 
public market (commonly referred to as “market overhang”), as well as any actual sales of such Common 
Shares in the public market, could adversely affect the market price of the Common Shares. 

If the Company is unable to enroll subjects in clinical trials, it will be unable to complete these trials on a 
timely basis. 

It is anticipated that the COVID-19 pandemic crisis may continue to impact ongoing trial activities across 
the industry due to the pressure placed on the healthcare system as well as governmental and institutional 
restrictions. The Company is not currently enrolling patients in a clinical study and does not plan to enroll 
additional  patients  until  mid-2021.  As  the  roll-out  of  vaccines  in  Canada,  the  United  States,  the  United 
Kingdom  and  Australia  progresses  it  is  anticipated  that  the  COVID-19  pandemic  will  become  more 
manageable and will not have a significant impact on our ability to recruit patients to our clinical trials. On 
an ongoing basis our clinical team will need to work closely with each clinical site and a CRO to ensure that 
patient safety and the integrity of data is maintained despite any pandemic related impacts. It is noted that 

30 

 
some clinical sites have paused or slowed enrollment in clinical trials, while other sites, less impacted, are 
continuing activities as planned.   

Patient enrollment, a significant factor in the timing of clinical trials, is affected by many factors including 
the  size  and  nature  of  the  patient  population,  the  proximity  of  subjects  to  clinical  sites,  the eligibility 
criteria  for  the  trial,  the  design  of  the  clinical  trial,  ability  to  obtain  and  maintain  patient consents, risk 
that enrolled subjects will drop out before completion, competing clinical trials and clinicians’ and patients’ 
perceptions as to the potential advantages of the drug being studied in relation to other  available  therapies, 
including  any  new  drugs  that  may  be  approved  for  the  indications  the  Company  is  investigating. 
Furthermore, the Company relies on CROs and clinical trial sites to ensure the proper and timely conduct 
of  its  clinical  trials,  and  while  it has  agreements  governing their committed activities, the Company has 
limited influence over their actual performance. 

If  the Company experiences  delays  in  the  completion  or  termination  of  any clinical  trial  of  its  proposed 
products or any  future  product  candidates,  the  commercial  prospects  of  its  product  candidates  will  be 
harmed  and its ability to generate product revenues from any of these product candidates will be delayed. 
In addition, any  delays  in  completing  clinical  trials  will  increase  costs,  slow  down  product  candidate 
development and approval process and can shorten any periods during which the Company may have the 
exclusive  right  to  commercialize  its  product  candidates  or  allow  its  competitors  to  bring  products  to 
market  before  it does. Delays can further jeopardize  the Company’s  ability  to  commence  product  sales, 
which  will  impair  its ability  to  generate  revenues  and  may  harm  the  business,  results  of  operations, 
financial  condition  and cash flows and future prospects. In addition, many of the factors that can cause a 
delay in the commencement  or  completion  of  clinical  trials  may  also  ultimately  lead  to  the  denial  of 
regulatory approval of its proposed products or its future product candidates. 

The Company’s discovery and development processes involve use of hazardous and radioactive materials 
which may result in potential environmental exposure. 

The  Company’s  discovery  and  development  processes  involve  the  controlled  use  of  hazardous  and 
radioactive materials. The Company is subject to federal, provincial, state and local laws and regulations 
governing  the  use,  manufacture,  storage,  handling  and  disposal  of  such  materials  and  certain  waste 
products. Although the Company believes that the current safety procedures for handling and disposing of 
such materials comply with the standards prescribed by such laws and regulations, the risk of accidental 
contamination  or  injury  from  these  materials  cannot  be  completely  eliminated.  In  the  event  of  such  an 
accident, the Company could be held liable for any damages that result and any such liability could exceed 
the Company’s resources. The Company is not specifically insured with respect to this liability. Although 
the  Company  believes  that  the  Company  is  in  compliance  in  all  material  respects  with  applicable 
environmental laws and regulations and currently does not expect to make material capital expenditures 
for environmental control facilities in the near term, there can be no assurance that the Company will not 
be required to incur significant costs to comply with environmental laws and regulations in the future, or that 
the  operations,  business  or  assets  will  not  be  materially  adversely  affected  by  current  or  future 
environmental laws or regulations. 

If  the  Company  is  unable  to  successfully  develop  companion  diagnostics  for  its  therapeutic  product 
candidates, or experience significant delays in doing so, the Company may not achieve marketing approval 
or realize the full commercial potential of its therapeutic product candidates. 

The Company plans to develop companion diagnostics for its therapeutic product candidates. It is expected 
that, at least in some cases, regulatory authorities may require the development and regulatory approval of 
a companion diagnostic as a condition to approving a therapeutic product candidate. The Company has 
limited experience and capabilities in developing or commercializing diagnostics and plans to rely in large 
part on third parties to perform these functions. The Company does not currently have any agreement in 
place  with  any  third  party  to  develop  or  commercialize  companion  diagnostics  for  any  of  its  therapeutic 
product candidates. 

31 

 
Companion  diagnostics  are  subject  to  regulation  by  the  FDA,  Health  Canada  and  comparable  foreign 
regulatory authorities as medical devices and may require separate regulatory approval or clearance prior 
to commercialization. If the Company, or any third parties that the Company engages to assist, are unable 
to  successfully  develop  companion  diagnostics  for  the  Company’s  therapeutic  product  candidates,  or 
experience delays in doing so, the Company’s business may be substantially harmed. 

Significant disruption in availability of key components for ongoing clinical studies could considerably delay 
completion  of  potential  clinical  trials,  product  testing  and  regulatory  approval  of  potential  product 
candidates.  

The  Company  relies  on  third  parties  to  supply  ingredients  and  excipients  for  the  manufacture  and 
formulation of its drugs, compatible infusion systems for drug delivery, catheters required to deliver the drug 
to the brain as well as imaging software to accurately place catheters in the tumor (“Components”). Each 
of the suppliers of these Components in turn need to comply with regulatory requirements. Any significant 
disruption in supplier relationships could harm the Company’s business, including the potential impact of 
COVID-19  which  continues  to  cause  supply  chain  instability.  Any  significant  delay  in  the  supply  of  a 
Component,  for  a  potential  ongoing  clinical  study  could  considerably  delay  initiation  or  completion  of 
potential  clinical  trials,  drug  manufacturing,  drug  testing  and  regulatory  approval  of  potential  product 
candidates.  If  the  Company  or  its  suppliers  are  unable  to  purchase  these  Components  after  regulatory 
approval has been obtained for the product candidates, or the suppliers decide not to manufacture these 
Components or provide support for any of the Components, clinical trials or the commercial launch of that 
product candidate would be delayed or there would be a shortage in supply, which would impair the ability 
to generate revenues from the sale of the product candidates. It may take several years to establish an 
alternative source of supply for such Components and to have any such new source approved by the FDA 
and other regulatory agencies. 

Even if any product candidates we develop receive marketing approval, they may fail to achieve the degree 
of  market  acceptance  by  physicians,  patients,  healthcare  payors,  and  others  in  the  medical  community 
necessary for commercial success. 

The commercial success of any of our product candidates will depend upon its degree of market acceptance 
by  physicians,  patients,  third  party  payors,  and  others  in  the  medical  community.    Even  if  any  product 
candidates we may develop receive marketing approval, they may nonetheless fail to gain sufficient market 
acceptance by physicians, patients, healthcare payors, and others in the medical community.  The degree 
of  market  acceptance  of  any  product  candidates  we  may  develop,  if  approved  for  commercial  sale,  will 
depend on a number of factors, including: 

• 

• 

• 

• 

• 

• 

• 

the  efficacy  and  safety  of  such  product  candidates  as  demonstrated  in  pivotal  clinical  trials  and 
published in peer-reviewed journals; 

the potential and perceived advantages compared to alternative treatments; 

the ability to offer our products for sale at competitive prices; 

the ability to offer appropriate patient access programs, such as co-pay assistance; 

the extent to which physicians recommend our products to their patients; 

convenience and ease of dosing and administration compared to alternative treatments; 

the  clinical  indications  for  which  the  product  candidate  is  approved  by  the  FDA,  EMA  or  other 
comparable foreign regulatory agencies; 

32 

 
•  product  labeling  or  product  insert  requirements  of  the  FDA,  EMA  or  other  comparable  foreign 
regulatory  authorities,  including  any  limitations,  contraindications  or  warnings  contained  in  a 
product’s approved labeling; 

• 

• 

restrictions on how the product is distributed; 

the timing of market introduction of competitive products; 

•  publicity concerning our products or competing products and treatments; 

• 

• 

• 

the effectiveness of marketing and distribution efforts by us and other licenses and distributors; 

sufficient governmental and third party coverage or reimbursement; and 

the prevalence and severity of any side effects. 

If  any  product  candidates  we  develop  do  not  achieve  an  adequate  level  of  acceptance  by  physicians, 
healthcare payors, patients and the medical community, we will not be able to generate significant revenue, 
and we may not become or remain profitable.  The failure of any of our product candidates to find market 
acceptance would harm our business prospects. 

Risks Related to Intellectual Property and Litigation 

The  Company’s  success  depends  upon  its  ability  to  protect  its  intellectual  property  and  its  proprietary 
technology. 

The Company’s success depends, in part, on its ability and its licensors’ ability to obtain patents, maintain 
trade secrets protection and operate without infringing on the proprietary rights of third parties or having 
third parties circumvent its rights. Certain licensors and the institutions that they represent, and in certain 
cases,  have  filed  and  are  actively  pursuing  certain  applications  for  Canadian  and  foreign  patents.  The 
patent  position  of  pharmaceutical  and  biotechnology  firms  is  uncertain  and  involves  complex  legal  and 
financial questions for which, in some cases, certain important legal principles remain unresolved. There 
can be no assurance that the patent applications made in respect of the owned or licensed products will 
result in the issuance of patents, that the term of a patent will be extendable after it expires in due course, 
that the licensors or the institutions that they represent will develop additional proprietary products that are 
patentable,  that  any  patent  issued  to  the  licensors  or  the  Company  will  provide  it  with  any  competitive 
advantages, that patents of others will not impede its ability to do business or that third parties will not be 
able to circumvent or successfully challenge the patents obtained in respect of the licensed products. The 
cost  of  obtaining  and  maintaining  patents  is  high  and  may  affect  the  Company’s  financial  condition. 
Furthermore, there can be  no assurance that others  will not independently develop  competitor products 
which  duplicate  any  of  the  owned/licensed  products  under  pending  patent  protection  or,  if  patents  are 
issued to such owned/licensed products, will not design around such patents. There can be no assurance 
that  the  Company’s  processes  or  products  or  those  of  its  licensors  do  not  or  will  not  infringe  upon  the 
patents of third parties or that the scope of its patents or those of its licensors will successfully prevent third 
parties from developing similar and competitive products. 

Much of the Company’s know-how and technology may not be patentable, though it may constitute trade 
secrets. There can be no assurance, however, that the Company will be able to meaningfully protect its 
trade  secrets.  To  help  protect  its  intellectual  property  rights  and  proprietary  technology,  the  Company 
requires employees, consultants, advisors and collaborators to enter into confidentiality agreements. There 
can be no assurance that these agreements will provide meaningful protection for its intellectual property 
rights or other proprietary information in the event of any unauthorized use or disclosure. 

33 

 
The Company’s potential involvement in intellectual property litigation could negatively affect its business. 

The Company’s future success and competitive position depends in part upon its ability to maintain the its 
intellectual property portfolio. There can be no assurance that any patents will be issued on any existing or 
future patent applications. Even if such patents are issued, there can be no assurance that any patents 
issued or licensed to the Company will not be successfully challenged. The Company’s ability to establish 
and maintain a competitive position may require in part successfully prosecuting claims against others who 
it believes are infringing its rights and successfully defending claims brought by others who believe that the 
Company is infringing their rights. In addition, enforcement of its patents in foreign jurisdictions will depend 
on  the  legal  procedures  in  those  jurisdictions.  Even  if  the  company  is  successfuln  intellectual  property 
litigation, the Company’s involvement in such litigation could have a material adverse effect on its ability to 
out-license any products that are the subject of such litigation. In addition, its involvement in intellectual 
property  litigation  could  result  in  significant  expense,  which  could  materially  adversely  affect  the  use  or 
licensing  of  related  intellectual  property  and  divert  the  efforts  of  its  valuable  technical  and  management 
personnel from their principal responsibilities, whether or not such litigation is resolved in its favour. 

The Company’s reliance on third parties requires it to share its trade secrets, which increases the possibility 
that a competitor will discover them. 

Because the Company relies on third parties to develop its products, it must share trade secrets with them. 
The Company seeks to protect its proprietary technology in part by entering into confidentiality agreements 
and, if applicable, material transfer agreements, collaborative research agreements, consulting agreements 
or other similar agreements with its collaborators, advisors, employees and consultants prior to beginning 
research  or  disclosing  proprietary  information.  These  agreements  typically  restrict  the  ability  of  the 
Company’s collaborators, advisors, employees and consultants to publish data potentially relating to the 
Company’s  trade  secrets.  The  Company’s  academic  collaborators  typically  have  rights  to  publish  data, 
provided that the Company is notified in advance and may delay publication for a specified time in order to 
secure its intellectual property rights arising from the collaboration. In other cases, publication rights are 
controlled exclusively by the Company, although in some cases it may share these rights with other parties. 
The Company also conducts joint research and development programs which may require it to share trade 
secrets  under  the  terms  of  research  and  development  collaboration  or  similar  agreements.  Despite  the 
Company’s efforts to protect its trade secrets, its competitors may discover its trade secrets, either through 
breach  of  these  agreements,  independent  development  or  publication  of  information  including  its  trade 
secrets in cases where the Company does not have proprietary or otherwise protected rights at the time of 
publication. A competitor’s discovery of the Company’s trade secrets may impair its competitive position 
and could have a material adverse effect on its business and financial condition.  

Product liability claims are an inherent risk of the Company’s business, and if the Company’s clinical trial 
and product liability insurance prove inadequate, product liability claims may harm its business. 

Human  therapeutic  products  involve  an  inherent  risk  of  product  liability  claims  and  associated  adverse 
publicity. There can be no assurance that the Company will be able to obtain or maintain product liability 
insurance on acceptable terms or with adequate coverage against potential liabilities. Such insurance is 
expensive, difficult to obtain and may not be available in the future on acceptable terms, or at all. An inability 
to  obtain  sufficient  insurance  coverage  on  reasonable  terms  or  to  otherwise  protect  against  potential 
product liability claims could have a material adverse effect on the Company’s business by preventing or 
inhibiting the commercialization of its products, licensed and owned, if a product is withdrawn or a product 
liability claim is brought against the Company. 

Generally, a litigation risk exists for any company that may compromise its ability to conduct the Company’s 
business. 

All  industries  are  subject  to  legal  claims,  with  and  without  merit.  Defense  and  settlement  costs  can  be 
substantial, even with respect to claims that have no merit. Due to the inherent uncertainty of the litigation 
process,  the  resolution  of  any  particular  legal  proceeding  could  have  a  material  adverse  effect  on  the 
Company’s business, prospects, financial condition and results of operations.  

34 

 
Other Risks  

Our Common Share price has been volatile in recent years and may continue to be volatile. 

The market prices for securities of biotechnology companies, including ours, have historically been volatile. 
In the year ended March 31, 2021, our Common Shares traded on the TSX at a high of $7.25 and a low of 
$2.15 per share and on the NASDAQ at a high of US$6.84 and a low of US$3.34 per share. A number of 
factors could influence the volatility in the trading price of our Common Shares, including changes in the 
economy or in the financial markets, industry related developments, the results of product development and 
commercialization, changes in government regulations, and developments concerning proprietary rights, 
litigation  and  cash  flow.  Our  quarterly  losses  may  vary  because  of  the  timing  of  costs  for  clinical  trials, 
manufacturing and preclinical studies. Also, the reporting of clinical data or the lack thereof, adverse safety 
events involving our products and public rumors about such events could cause our share price to decline 
or experience periods of volatility. Each of these factors could lead to increased volatility in the market price 
of our Common Shares. In addition, changes in the market prices of the securities of our competitors may 
also lead to fluctuations in the trading price of our Common Shares. 

Future sales or issuances of equity securities or the conversion of securities into Common Shares could 
decrease the value of the Common Shares, dilute investors’ voting power, and reduce earnings per share. 

The Company may sell additional equity securities in future offerings, including through the sale of securities 
convertible  into  equity  securities,  to  finance  operations,  acquisitions  or  projects,  and  issue  additional 
Common Shares if outstanding securities are converted into Common Shares, which may result in dilution.  

The Company’s board of directors will have the authority to authorize certain offers and sales of additional 
securities without the vote of, or prior notice to, shareholders. Based on the need for additional capital to 
fund  expected  expenditures  and  growth,  it  is  likely  that  the  Company  will  issue  additional  securities  to 
provide such capital. 

Sales  of  substantial  amounts  of  securities,  or  the  availability  of  such  securities  for  sale,  as  well  as  the 
issuance  of  substantial  amounts  of  Common  Shares  upon  conversion  or  exchange  of  outstanding 
convertible or exchangeable securities, could  adversely affect the prevailing market prices for securities 
and dilute investors’ earnings per share. A decline in the future market prices of the Company’s securities 
could impair its ability to raise additional capital through the sale of securities should it desire to do so. 

In the past, following periods of volatility in the market price of a company’s securities, shareholders have 
instituted class action securities litigation against those companies. Such litigation, if instituted, could result 
in substantial costs and diversion of management attention and resources, which could significantly harm 
the Company’s profitability and reputation. 

The market price for the Common Shares may also be affected by the Company’s ability to meet or exceed 
expectations of analysts or investors. Any failure to meet these expectations, even if minor, may have a 
material adverse effect on the market price of the Common Shares.  

The Company is subject to foreign exchange risk relating to the relative value of the United States dollar.  

A material portion of the Company’s expenses are denominated in United States dollars. As a result, the 
Company  is  subject  to  foreign  exchange  risks  relating  to  the  relative  value  of  the  Canadian  dollar  as 
compared to the United States dollar. A decline in the Canadian dollar would result in an increase in the 
actual amount of its expenses and adversely impact financial performance.  

The Company’s disclosure controls and procedures may not prevent or detect all errors or acts of fraud. 

The Company’s disclosure controls and procedures  are designed to reasonably  assure that  information 
required to be disclosed by the Company in reports it files or submits under applicable securities laws is 

35 

 
accumulated and communicated to management, recorded, processed, summarized and reported within 
the  time  periods  specified  under  applicable  securities  laws.  The  Company  believes  that  any  disclosure 
controls and procedures or internal controls and procedures, no matter how well conceived and operated, 
can provide only reasonable, not absolute, assurance that the objectives of the control system are met. 
These inherent limitations include the realities that judgments in decision-making can be faulty, and that 
breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by 
the individual acts of some persons, by collusion of two or more people or by an unauthorized override of 
the  controls.  Accordingly,  because  of  the  inherent  limitations  in  the  Company’s  control  system, 
misstatements or insufficient disclosures due to error or fraud may occur and not be detected. 

Any failure to maintain an effective system of internal controls may result in material misstatements of the 
Company’s consolidated financial statements or cause the Company to fail to meet the reporting obligations 
or fail to prevent fraud; and in that case, shareholders could lose confidence in the Company’s financial 
reporting, which would harm the business and could negatively impact the price of the Common Shares. 

Effective internal controls are necessary to provide reliable financial reports and prevent fraud. If there is a 
failure to maintain an effective system of internal controls, the Company might not be able to report financial 
results accurately or prevent fraud; and in that case, shareholders could lose confidence in the Company’s 
financial reporting, which would harm the business and could negatively impact the price of the Common 
Shares. While the Company believes that it will have sufficient personnel and review procedures to maintain 
an effective system of internal controls, no assurance can be provided that potential material weaknesses 
in internal control could arise. Even if it is concluded that the internal control over financial reporting provides 
reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  consolidated 
financial  statements  for  external  purposes  in  accordance  with  IFRS,  as  issued  by  the  International 
Accounting  Standards  Board  (IASB),  because  of  its  inherent  limitations,  internal  control  over  financial 
reporting may not prevent or detect fraud or misstatements. Failure to implement required new or improved 
controls, or difficulties encountered in their implementation, could harm results  of operations or cause a 
failure to meet future reporting obligations. 

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

Despite the implementation of security measures, our internal computer systems, and those of our third 
parties on which we rely, are vulnerable to damage from cyber-attacks, computer viruses, malware, natural 
disasters,  terrorism,  war,  telecommunication  and  electrical  failures.  The  risk  of  a  security  breach  or 
disruption,  particularly  through  cyber-attacks,  including  by  computer  hackers,  foreign  governments,  and 
cyber terrorists, has generally increased as the number, intensity and sophistication of attempted attacks 
and intrusions have increased. If such an event were to occur and cause interruptions in our operations or 
those of our third parties, it could result in a material disruption of our product development programs and 
our business operations. For example, the loss of clinical trial data from completed or ongoing or planned 
clinical trials could result in delays in our regulatory approval efforts and significantly increase our costs to 
recover or reproduce the data. In some cases, data cannot be reproduced. Likewise, we rely on third parties 
for the manufacture of our product candidates and to conduct clinical trials, and similar events relating to 
their computer systems could also have a material adverse effect on our business. To the extent that any 
disruption  or  security  breach  results  in  a  loss  of  or  damage  to  our  data,  or  inappropriate  disclosure  of 
confidential or proprietary information, we could incur significant liability and damage to our reputation and 
the  further  development  and  commercialization  of  our  future  product  candidates  could  be  delayed.  Our 
insurance coverage may not be adequate to cover all the costs related to such breaches or attacks. 

In addition, the unauthorized dissemination of sensitive personal information could expose us or other third 
parties to regulatory fines or penalties, litigation and potential liability, or otherwise harm our business. 

36 

 
 
Failure to comply with the U.S. Foreign Corrupt Practices Act (“FCPA”), the Canadian Corruption of Foreign 
Public  Officials  Act  (“CFPOA”),  and  other  global  anti-corruption  and  anti-bribery  laws  could  subject  the 
Company to penalties and other adverse consequences. 

The  FCPA  and  the  CFPOA,  as  well  as  any  other  applicable  domestic  or  foreign  anti-corruption  or  anti-
bribery laws to which the Company is or may become subject generally prohibit corporations and individuals 
from engaging in certain activities to obtain or retain business or to influence a person working in an official 
capacity and requires companies to maintain accurate books and records and internal controls, including 
at foreign-controlled subsidiaries. 

Compliance with these anti-corruption laws and anti-bribery laws may be expensive and difficult, particularly 
in  countries  in  which  corruption  is  a  recognized  problem.  In  addition,  these  laws  present  particular 
challenges  in  the  pharmaceutical  industry,  because,  in  many  countries,  hospitals  are  operated  by  the 
government, and physicians and other hospital employees are considered to be foreign officials. Certain 
payments  by  other  companies  to  hospitals  in  connection  with  clinical  trials  and  other  work  have  been 
deemed to be improper payments to governmental officials and have led to FCPA enforcement actions. 

The Company’s internal control policies and procedures may not protect it from reckless or negligent acts 
committed by the Company’s employees, future distributors, licensees or agents. The Company can make 
no assurance that they will not engage in prohibited conduct, and the Company may be held liable for their 
acts under applicable anti-corruption and anti-bribery laws. Noncompliance with these laws could subject 
the  Company  to  investigations,  sanctions,  settlements,  prosecution,  other  enforcement  actions, 
disgorgement  of  profits,  significant  fines,  damages,  other  civil  and  criminal  penalties  or  injunctions, 
suspension or debarment from contracting with certain persons, the loss of export privileges, whistleblower 
complaints,  reputational  harm,  adverse  media  coverage,  and  other  collateral  consequences.  Any 
investigations,  actions  or  sanctions  or  other  previously  mentioned  harm  could  have  a  material  negative 
effect on the Company’s business, operating results and financial condition. 

If we fail to comply with healthcare laws, we could face substantial penalties and our business, operations 
and financial conditions could be adversely affected. 

Healthcare providers, physicians and payors play a primary role in the recommendation and prescription of 
any product candidates for which we may obtain marketing approval.  Our future arrangements with payors 
and  customers  may  expose  us  to  broadly  applicable  fraud  and  abuse  and  other  healthcare  laws  and 
regulations that may constrain the business or financial arrangements and relationships through which we 
market,  sell  and  distribute  any  product  candidates  for  which  we  may  obtain  marketing  approval.    Even 
though we do not and will not control referrals of healthcare services or bill directly to Medicare, Medicaid 
or other third party payors, federal and state healthcare laws and regulations pertaining to fraud and abuse 
and patients’ rights are and will be applicable to our business.  Restrictions under applicable federal, state 
and foreign healthcare laws and regulations may affect our ability to operate and expose us to areas of risk, 
including: 

• 

• 

federal  civil  and  criminal  false  claims  laws  and  civil  monetary  penalty  laws,  including  the  False 
Claims  Act,  which  impose  criminal  and  civil  penalties,  including  through  civil  “qui  tam”  or 
“whistleblower” actions, against individuals or entities from knowingly presenting, or causing to be 
presented, claims for payment or approval from Medicare, Medicaid, or other third party payors that 
are  false  or  fraudulent  or  knowingly  making  a  false  statement  to  improperly  avoid,  decrease  or 
conceal an obligation to pay money to the federal government.  A person or entity does not need 
to  have  actual  knowledge  of  these  statutes  or  specific  intent  to  violate  them  in  order  to  have 
committed a violation; 
the federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, which created 
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) and knowingly and willfully falsifying, concealing or covering up by any trick or device a 

37 

 
 
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 their respective implementing regulations, which impose requirements on 
certain covered healthcare providers, health plans, and healthcare clearinghouses as well as their 
respective business associates that perform services for them that involve the use, or disclosure 
of, individually identifiable health information, relating to the privacy, security and transmission of 
individually identifiable health information without appropriate authorization; 
the  federal  Physician  Payments  Sunshine  Act,  created  under  the  ACA,  and  its  implementing 
regulations, which require  manufacturers of drugs, devices, biologicals and medical supplies for 
which payment is available under Medicare, Medicaid or the Children’s Health Insurance Program 
to report annually to the U.S.  Department of Health and Human Services under the Open Payments 
Program,  information  related  to  payments  or  other  transfers  of  value  made  to  physicians  and 
teaching  hospitals,  as  well  as  ownership  and  investment  interests  held  by  physicians  and  their 
immediate family members, as well as other state and foreign laws regulating marketing activities; 
federal  consumer  protection  and  unfair  competition  laws,  which  broadly  regulate  marketplace 
activities and activities that potentially harm consumers; and 

• 

•  analogous state and foreign laws and regulations, such as state and foreign anti-kickback, false 
claims,  consumer  protection  and  unfair  competition  laws  which  may  apply  to  pharmaceutical 
business  practices,  including,  but  not  limited  to,  research,  distribution,  sales  and  marketing 
arrangements as well as submitting claims involving healthcare items or services reimbursed by 
any  third  party  payer,  including  commercial  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  that  otherwise  restricts 
payments that may be made to healthcare providers and other potential referral sources; state laws 
that  require  drug  manufacturers  to  file  reports  with  states  regarding  pricing  and  marketing 
information, such as the tracking and reporting of gifts, compensations and other remuneration and 
items  of  value  provided  to  healthcare  professionals  and  entities;  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  may  not  have  the  same  effect,  thus  complicating 
compliance efforts. 

Because of the  breadth  of  these  laws and the  narrowness of the statutory exceptions and safe harbors 
available, it is possible that some of our business activities could, despite our efforts to comply, be subject 
to challenge under one or more of such laws.  Efforts to ensure that our business arrangements will comply 
with  applicable  healthcare  laws  may  involve  substantial  costs.    It  is  possible  that  governmental  and 
enforcement  authorities  will  conclude  that  our  business  practices  may  not  comply  with  current  or  future 
statutes,  regulations  or  case  law  interpreting  applicable  fraud  and  abuse  or  other  healthcare  laws  and 
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 civil, criminal and administrative penalties, damages, disgorgement, monetary fines, possible 
exclusion  from  participation  in  Medicare,  Medicaid  and  other  federal  healthcare  programs,  contractual 
damages, reputational harm, diminished profits and future earnings, and curtailment of our operations, any 
of which could adversely affect our ability to operate our business and our results of operations.  In addition, 
the approval and commercialization of any of our product candidates outside the United States will also 
likely subject us to foreign equivalents of the healthcare laws mentioned above, among other foreign laws. 

Any future profits will likely be used for the continued growth of the business and products and will not be 
used to pay dividends on the issued and outstanding shares. 

The Company will not pay dividends on the issued and outstanding Common Shares in the foreseeable 
future.  If  the  Company  generates  any  future  earnings,  such  cash  resources  will  be  retained  to  finance 
further growth and current operations. The board of directors will determine if and when dividends should 
be declared and paid in the future based on the Company’s financial position and other factors relevant at 
the particular time. Until the Company pays dividends, which it may never do, a shareholder will not be able 
to receive a return on his or her investment in the Common Shares unless such Common Shares are sold. 

38 

 
 
 
In such event, a shareholder may only be able to sell his, her or its Common Shares at a price less than 
the  price  such  shareholder  originally  paid  for  them,  which  could  result  in  a  significant  loss  of  such 
shareholder’s investment. 

The Company may pursue other business opportunities in order to develop its business and/or products.  

From time to time, the Company may pursue opportunities for further research and development of other 
products. The Company’s success in these activities will depend on its ability to identify suitable technical 
experts,  market  needs,  and  effectively  execute  any  such  research  and  development  opportunities.  Any 
research and development would be accompanied by risks as a result of the use of business efforts and 
funds.  In  the  event  that  the  Company  chooses  to  raise  debt  capital  to  finance  any  such  research  or 
development opportunities, its leverage will be increased. There can be no assurance that the Company 
would be successful in overcoming these risks or any other problems encountered in connection with any 
research or development opportunities.  

The  Company  may  acquire  businesses  or  products,  or  form  strategic  alliances,  in  the  future,  and  the 
Company may not realize the benefits of such acquisitions.  

The  Company  may  acquire  additional  businesses  or  products,  form  strategic  alliances  or  create  joint 
ventures with third parties that the Company believes will complement or augment its existing business. If 
the Company acquires businesses with promising products or technologies, the Company may not be able 
to realize the benefit of acquiring such businesses if the Company is unable to successfully integrate them 
with  its  existing  operations  and  company  culture.  The  Company  may  encounter  numerous  difficulties  in 
developing, manufacturing and marketing any new products resulting from a strategic alliance or acquisition 
that delay or prevent it from realizing their expected benefits or enhancing the Company’s business. The 
Company  cannot  assure  investors  that,  following  any  such  acquisition,  it  will  achieve  the  expected 
synergies to justify the transaction. 

The Company’s success depends on its ability to effectively manage its growth. 

The  Company  may  be  subject  to  growth-related  risks  including  pressure  on  its  internal  systems  and 
controls. The Company’s ability to manage its growth effectively will require the Company to continue to 
implement and improve its operational and financial systems and to expand, train and manage its employee 
base. Inability to deal with this growth could have a material adverse impact on its business, operations and 
prospects.  The  Company  may  experience  growth  in  the  number  of  its  employees  and  the  scope  of  its 
operating  and  financial  systems,  resulting  in  increased  responsibilities  for  its  personnel,  the  hiring  of 
additional personnel and, in general, higher levels of operating expenses. In order to manage its current 
operations  and  any  future  growth  effectively,  the  Company  will  also  need  to  continue  to  implement  and 
improve its operational, financial and management information systems and to hire, train, motivate, manage 
and retain its employees. There can be no assurance that the Company will be able to manage such growth 
effectively, that its management, personnel or systems will be adequate to support its operations or that the 
Company will be able to achieve the increased levels of revenue commensurate with the increased levels 
of operating expenses associated with this growth. 

If the Company is treated as a passive foreign investment company, United States shareholders may be 
subject to adverse U.S. federal income tax consequences 

Under the U.S. Internal Revenue Code of 1986, as amended (the “Code”), the Company will be classified 
as a passive foreign investment company (“PFIC”) in respect of any taxable year in which either (i) 75% or 
more of its gross income consists of certain types of “passive income” or (ii) 50% or more of the average 
quarterly  value  of  its  assets  is  attributable  to  “passive  assets”  (assets  that  produce  or  are  held  for  the 
production of passive income). For purposes of these tests, passive income includes dividends, interest, 
gains  from  the  sale  or  exchange  of  investment  property  and  certain  rents  and  royalties.  In  addition,  for 
purposes of the above calculations, if the Company directly or indirectly owns at least 25% by value of the 
shares of another corporation, the Company will be treated as if it held its proportionate share of the assets 
and received directly its proportionate share of the income of such other corporation. PFIC status is a factual 

39 

 
determination  that  needs  to  be  made  annually  after  the  close  of  each  taxable  year,  on  the  basis  of  the 
composition of the Company’s income, the relative value of its active and passive assets, and its market 
capitalization. For this purpose, the Company’s PFIC status depends in part on the application of complex 
rules,  which  may  be  subject  to  differing  interpretations,  relating  to  the  classification  of  the  Company’s 
income and assets. Based on our interpretation of the law, the Company’s recent financial statements, and 
considering expectations about the Company’s income, assets and activities, the Company believes that it 
was a PFIC for the taxable year ended March 31, 2021 and expects that it will be a PFIC for the current 
taxable year.  

If the Company is a PFIC for any taxable year during which a United States shareholder holds the Common 
Shares, the Company will continue to be treated as a PFIC with respect to such United States shareholder 
in all succeeding years during which the United States shareholder owns the Common Shares, regardless 
of  whether  the  Company  continues  to  meet  the  PFIC  test  described  above,  unless  the  United  States 
shareholder  makes  a  specified  election  once  the  Company  ceases  to  be  a  PFIC.  If  the  Company  is 
classified  as  a  PFIC  for  any  taxable  year  during  which  a  United  States  shareholder  holds  the  Common 
Shares, the United States shareholder may be subject to adverse tax consequences regardless of whether 
the  Company continues to qualify as a  PFIC, including  ineligibility for  any  preferred tax rates  on capital 
gains  or  on  actual  or  deemed  dividends,  interest  charges  on  certain  taxes  treated  as  deferred,  and 
additional  reporting  requirements.  In  certain  circumstances,  a  United  States  shareholder  may  alleviate 
some of the adverse tax consequences attributable to PFIC status by making either a “qualified electing 
fund,”  (“QEF”)  election  or  a  mark-to-market  election  (if  the  Common  Shares  constitute  “marketable” 
securities under the Code). If the Company determines that it is a PFIC for this year or any future taxable 
year,  the  Company  currently  expects  that  it  would  provide  the  information  necessary  for  United  States 
shareholders to make a QEF election. 

Each United States shareholder should consult its own tax advisors regarding the PFIC rules and the United 
States  federal  income  tax  consequences  of  the  acquisition,  ownership  and  disposition  of  the  Common 
Shares.  

The Company’s operations could be adversely affected by events outside of its control, such as natural 
disasters, wars or health epidemics 

The  Company  may  be  impacted  by  business  interruptions  resulting  from  pandemics  and  public  health 
emergencies,  including  those  related  to  COVID-19  coronavirus,  geopolitical  actions,  including  war  and 
terrorism or natural disasters including earthquakes, typhoons, floods and fires. An outbreak of infectious 
disease, a pandemic or a similar public health threat, such as the recent outbreak of the novel coronavirus 
known as COVID-19, or a fear of any of the foregoing, could adversely impact the Company by causing 
operating, manufacturing supply chain, clinical trial and project development delays and disruptions, labour 
shortages, travel and shipping disruption and shutdowns (including as a result of government regulation 
and prevention measures). The Company has been impacted by suppy chain delays with respect to both 
the GMP manufacturing and IND enabling studies and it is unknown whether and how the Company may 
further be affected if such an epidemic persists for an extended period of time. The Company may incur 
expenses  or  delays  relating  to  such  events  outside  of  its  control,  which  could  have  a  material  adverse 
impact on its business, operating results and financial condition. 

It may be difficult for United States investors to obtain and enforce judgments against the Company 
because of the Company’s Canadian incorporation and presence. 

The Company is a corporation existing under the federal laws of Canada. Most of the Company’s directors 
and officers, and several of the experts, are residents of Canada, and all or a substantial portion of their 
assets,  and  a  substantial  portion  of  the  Company’s  assets,  are  located  outside  the  United  States. 
Consequently, it may be difficult for holders of the Company’s securities who reside in the United States to 
effect service of process within the United States upon those directors, officers and experts who are not 
residents of the United States. It may also be difficult for holders of the Company’s securities who reside in 
the United States to realize in the United States upon judgments of courts of the United States predicated 
upon the Company’s civil liability and the civil liability of the Company’s directors, officers and experts under 

40 

 
the  United  States  federal  securities  laws.  Investors  should  not  assume  that  Canadian  courts  (i)  would 
enforce  judgments  of  United  States  courts  obtained  in  actions  against  the  Company  or  such  directors, 
officers or experts predicated upon the civil liability provisions of the United States federal securities laws 
or the securities or “blue sky” laws of any state or jurisdiction of the United States or (ii) would enforce, in 
original actions, liabilities against the Company or such directors, officers or experts predicated upon the 
United States federal securities laws or any securities or “blue sky” laws of any state or jurisdiction of the 
United States. In addition, the protections afforded by Canadian securities laws may not be available to 
investors in the United States. 

As  a  Foreign  Private  Issuer,  the  Company  is  subject  to  different  U.S.  securities  laws  and  rules  than  a 
domestic U.S. issuer, which may limit the information publicly available to its U.S. shareholders. 

The Company is a foreign private issuer under applicable U.S. federal securities laws and, therefore, is not 
required  to  comply  with  all  of  the  periodic  disclosure  and  current  reporting  requirements  of  the  U.S. 
Securities Exchange Act of 1934, as amended (the “Exchange Act”), and related rules and regulations. As 
a result, the Company does not file the same reports that a U.S. domestic issuer would file with the United 
States Securities and Exchange Commission (the “SEC”), although it is required to file with or furnish to the 
SEC the continuous disclosure documents that the Company is required to file in Canada under Canadian 
securities laws. In addition, the Company’s officers, directors and principal shareholders are exempt from 
the reporting and “short swing” profit recovery provisions of Section 16 of the Exchange Act. Therefore, the 
Company’s  shareholders  may  not  know  on  as  timely  a  basis  when  its  officers,  directors  and  principal 
shareholders purchase or sell securities of the Company as the reporting periods under the corresponding 
Canadian insider reporting requirements are longer. In addition, as a foreign private issuer, the Company 
is exempt from the proxy rules under the Exchange Act. 

The Company may lose foreign private issuer status in the future, which could result in significant additional 
costs and expenses. 

The Company may in the future lose foreign private issuer status if a majority of the Common Shares are 
held in the United States and the Company fails to meet the additional requirements necessary to avoid 
loss of foreign private issuer status, such as if: (i) a majority of the Company’s directors or executive officers 
are U.S. citizens or residents; (ii) a majority of the Company’s assets are located in the United States; or 
(iii) the Company’s business is administered principally in the United States. The regulatory and compliance 
costs to the Company under U.S. securities laws as a U.S. domestic issuer may be significantly more than 
the costs incurred as a foreign private issuer.   

DISCLOSURE CONTROLS AND INTERNAL CONTROL OVER FINANCIAL REPORTING  

The Company has implemented a system of internal controls that it believes adequately protects the assets 
of the Company and is appropriate for the nature of its business and the size of its operations. The internal 
control system was designed to provide reasonable assurance that all transactions are accurately recorded, 
that transactions are recorded as necessary to permit preparation of financial statements in accordance 
with IFRS, and that our assets are safeguarded.  

These  internal  controls  include  disclosure  controls  and  procedures  designed  to  ensure  that  information 
required to be disclosed by the Company is accumulated and communicated as appropriate to allow timely 
decisions regarding required disclosure.  

Internal control over financial reporting means a process designed by or under the supervision of the Chief 
Executive Officer and the Chief Financial Officer, to provide reasonable assurance regarding the reliability 
of financial reporting and the preparation of financial statements for external purposes in accordance with 
IFRS as issued by the IASB.  

The internal controls are not expected to prevent and detect all misstatements due to error or fraud. There 
were  no  changes  in  our  internal  control  over  financial  reporting  that  occurred  during  the  year  ended 

41 

 
March 31, 2021 that have materially affected, or are reasonably likely to materially affect, our internal control 
over financial reporting.  

As of March 31, 2021, the Company’s management has assessed the effectiveness of our internal control 
over  financial  reporting  and  disclosure  controls  and  procedures  using  the  Committee  of  Sponsoring 
Organizations  of  the  Treadway  Commission’s  2013  framework.  Based  on  their  evaluation,  the  Chief 
Executive Officer and the Chief Financial Officer have concluded that these controls and procedures are 
effective. 

OTHER MD&A REQUIREMENTS 

Outstanding Share Data 

As at the date of this report, the Company has the following securities outstanding: 

Common shares 
Warrants 
Stock options 
Total 

Number 
53,551,555 
3,997,147 
4,525,084 
62,073,786 

For  a  detailed  summary  of  the  outstanding  securities  convertible  into,  exercisable  or  exchangeable  for 
voting or equity securities of Medicenna as at March 31, 2021, refer to notes 9, 10, and 11 in the audited 
2021 Annual Financial Statements of the Company.  

Additional information relating to the Company, including the Company’s annual information form in respect 
of fiscal year 2021, is available under the Company’s profile on SEDAR at www.sedar.com and EDGAR at 
www.sec.gov. 

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