Quarterlytics / Healthcare / Biotechnology / NGM Biopharmaceuticals, Inc.

NGM Biopharmaceuticals, Inc.

ngm · NASDAQ Healthcare
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Industry Biotechnology
Employees 51-200
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FY2021 Annual Report · NGM Biopharmaceuticals, Inc.
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Annual Report 2021

Annual Report 2021

333 Oyster Point Boulevard

South San Francisco, CA 94080

650.243.5555

Explorers on
the frontier of
life-changing
science.

DEAR NGM STOCKHOLDERS,

At NGM Bio, we pride ourselves on being 

explorers on the frontier of life-changing 

science. Our discovery engine was the 

core of our business when NGM Bio was 

founded and remains the cornerstone 

of our company today. 

Our ability to repeatedly produce 
novel molecules precisely tuned 
for pharmacological activity 
continues to be our key 
competitive and strategic 
advantage. Our current pipeline 
of seven named programs, all 
discovered in-house, is a 
testament to this defining 
feature of our company. 

Our team’s many 
accomplishments in 2021, 
including a surge of activity in 
our wholly-owned oncology 
portfolio, lays the foundation 
for an exciting, inflection-rich 
2022. In July, we advanced the 
first product candidate from 
our myeloid reprogramming 
and checkpoint inhibition 
portfolio, NGM707, into a Phase 
1/2 clinical trial. Myeloid 
checkpoint inhibition 
represents a promising new 
frontier of immuno-oncology 
that has the potential to 
enable more effective 
treatment of multiple cancers, 
many of which elude current 
available treatments. We 

anticipate an initial data 
readout from the ongoing 
NGM707 Phase 1/2 trial in the 
second half of this year. By the 
middle of this year, we expect 
all three programs from our 
myeloid checkpoint inhibition 
portfolio to be in the clinic. 
Last September, we presented 
preliminary findings from our 
ongoing Phase 1a/1b dose 
escalation study of NGM120, a 
novel GFRAL antagonist 
antibody, demonstrating 
encouraging initial signals of 
anti-cancer activity in 
patients with metastatic 
pancreatic cancer. We expect 
to report additional data from 
this trial in the second half of 
this year. 

Also in 2021, we completed 
enrollment in our Phase 2 
CATALINA study evaluating 
NGM621, an anti-complement 
C3 antibody, in 320 patients 
with geographic atrophy 
secondary to age-related 
macular degeneration, setting 
us on a trajectory to report 

topline findings in the fourth 
quarter of this year.

Beyond our visible pipeline, our 
researchers expect to continue 
to generate new product 
candidates at an anticipated 
pace of about one new 
investigational new drug 
application per year. Our strategy 
is to leverage the steady stream 
of innovation generated by our 
discovery engine and apply a 
thoughtful, rigorous approach to 
portfolio management and 
business development designed 
to build a self-sustaining 
biologics powerhouse fueled by 
multiple approved products.

Above all, we are driven by a 
deep, enduring purpose to 
make lasting scientific 
contributions that improve 
human life. We thank you, our 
stockholders, for your 
continued belief in and 
support of our mission, as we 
strive each day to deliver 
life-saving medicines to 
patients in dire need.

Sincerely,

David J. Woodhouse, Ph.D.
Chief Executive Officer

  
 
NGM BIOPHARMACEUTICALS, INC.
333 Oyster Point Boulevard
South San Francisco, California 94080

NOTICE OF ANNUAL MEETING OF STOCKHOLDERS
TO BE HELD ON MAY 18, 2022

Dear Stockholder:

You  are  cordially  invited  to  attend  the  2022 Annual  Meeting  of  Stockholders,  or  the Annual  Meeting,  of  NGM 
Biopharmaceuticals,  Inc.,  a  Delaware  corporation,  referred  to  as  the  Company  or  NGM. The  meeting  will  be  held 
virtually on Wednesday, May 18, 2022 at 7:30 a.m. Pacific Daylight Time. Due to the ongoing public health concerns 
regarding the COVID-19 pandemic, in order to help protect the health and safety of our stockholders, directors and 
employees and to help facilitate stockholder participation, this year’s Annual Meeting will be held virtually through a 
live webcast at www.virtualshareholdermeeting.com/NGM2022. You will not be able to attend the Annual Meeting in 
person.

At or before the Annual Meeting, stockholders are invited to consider and vote upon the following matters: 

1. To  elect  to  the  Company’s  Board  of  Directors  the  three  nominees  for  Class  III  director  named  in  the 
accompanying Proxy Statement to hold office until the Company’s 2025 annual meeting of stockholders and 
until their successors have been duly elected and qualified.

2. To  approve,  on  an  advisory  basis,  the  compensation  of  the  Company’s  named  executive  officers,  as 

disclosed in the accompanying Proxy Statement.

3. To  indicate,  on  an  advisory  basis,  the  preferred  frequency  of  stockholder  advisory  votes  on  the 

compensation of the Company’s named executive officers.

4. To ratify the selection by the Audit Committee of the Company’s Board of Directors of Ernst & Young LLP as 

the Company’s independent registered public accounting firm for the year ending December 31, 2022.

5. To conduct any other business properly brought before the meeting.

The foregoing items of business are more fully described in the Proxy Statement accompanying this notice.

This year’s Annual Meeting will be held virtually through a live webcast. You will be able to attend the Annual 
Meeting,  submit  questions  and  vote  during  the  live  webcast  by  visiting  www.virtualshareholdermeeting.com/
NGM2022 and entering the 16-digit control number on the Notice of Internet Availability of Proxy Materials, on your 
proxy  card  or  on  the  instructions  that  accompanied  your  proxy  materials.  Please  refer  to  the  additional  logistical 
details  in  the  accompanying  Proxy  Statement.  You  may  log  in  at  www.virtualshareholdermeeting.com/NGM2022 
beginning at 7:15 a.m. Pacific Daylight Time on Wednesday, May 18, 2022.

Our  Board  of  Directors  has  fixed  the  close  of  business  on  March  25,  2022  as  the  record  date  for  the 
determination  of  stockholders  entitled  to  notice  of  and  to  vote  at  the Annual  Meeting  or  any  adjournment  thereof, 
referred to as the Record Date. A list of our stockholders of record as of the close of business on the Record Date 
will be made available to stockholders during the Annual Meeting at www.virtualshareholdermeeting.com/NGM2022.

Important Notice Regarding the Availability of Proxy Materials for the

Annual Meeting of Stockholders to be held on May 18, 2022, at 7:30 a.m. Pacific Daylight Time.                    

This Notice, the accompanying Proxy Statement and the Company’s Annual Report on Form 10-K for 
the fiscal year ended December 31, 2021 are available at www.proxyvote.com.

By Order of the Board of Directors,

/s/ Valerie Pierce
Valerie Pierce
Secretary,  Senior  Vice  President,  General  Counsel  and 
Chief Compliance Officer
South San Francisco, California
April 6, 2022

You are cordially invited to attend the Annual Meeting. Whether or not you expect to attend the Annual 
Meeting, please complete, date, sign and return the proxy mailed to you, or vote over the telephone or via 
the internet as instructed in these materials, as promptly as possible, in order to ensure your 
representation at the Annual Meeting. Even if you have voted by proxy, you may still vote online if you 
attend the Annual Meeting. Stockholders who attend the Annual Meeting should follow the instructions at 
www.virtualshareholdermeeting.com/NGM2022 to vote online at the Annual Meeting. Please note, however, 
that if your shares are held of record by a broker, bank or other nominee and you wish to vote at the 
meeting, you must obtain a proxy issued in your name from that record holder.

TABLE OF CONTENTS 

QUESTIONS AND ANSWERS ABOUT THESE PROXY MATERIALS AND VOTING        . . . . . . . . . . . . . . . . . . . . .
PROPOSAL NO. 1 ELECTION OF DIRECTORS       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CORPORATE GOVERNANCE AND BOARD MATTERS        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EXECUTIVE OFFICERS      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COMPENSATION DISCUSSION AND ANALYSIS    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EXECUTIVE COMPENSATION     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EQUITY COMPENSATION PLANS AT DECEMBER 31, 2021     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DIRECTOR COMPENSATION     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PROPOSAL NO. 2 ADVISORY VOTE ON EXECUTIVE COMPENSATION  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PROPOSAL NO. 3 ADVISORY VOTE ON THE FREQUENCY OF SOLICITATION OF ADVISORY 
STOCKHOLDER APPROVAL OF EXECUTIVE COMPENSATION     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PROPOSAL NO. 4 RATIFICATION OF SELECTION OF INDEPENDENT REGISTERED PUBLIC 
ACCOUNTING FIRM     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TRANSACTIONS WITH RELATED PERSONS AND INDEMNIFICATION       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT       . . . . . . . . . . . . . . . . . .
HOUSEHOLDING OF PROXY MATERIALS         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
OTHER MATTERS      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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NGM BIOPHARMACEUTICALS, INC.
333 Oyster Point Boulevard
South San Francisco, California 94080

PROXY STATEMENT
FOR THE 2022 ANNUAL MEETING OF STOCKHOLDERS
MAY 18, 2022

QUESTIONS AND ANSWERS ABOUT THESE PROXY MATERIALS AND VOTING

Why did I receive a notice regarding the availability of proxy materials on the internet?

Pursuant to rules adopted by the Securities and Exchange Commission, or the SEC, we have elected to provide 
access to our proxy materials over the internet. Accordingly, we or your broker have sent you a Notice of Internet 
Availability  of  Proxy  Materials,  or  the  Notice,  because  the  Board  of  Directors  of  NGM  Biopharmaceuticals,  Inc. 
(referred to in this Proxy Statement as “we,” “us,” “our,” the “Company” or “NGM”) is soliciting your proxy to vote at 
the 2022 Annual Meeting of Stockholders, or the Annual Meeting, including at any adjournments or postponements 
of the Annual Meeting. All stockholders will have the ability to access the proxy materials on the website referred to 
in  the  Notice  or  request  to  receive  a  printed  set  of  the  proxy  materials.  Instructions  on  how  to  access  the  proxy 
materials over the internet or to request a printed copy may be found in the Notice.

We  intend  to  mail  the  Notice  to  each  of  our  stockholders  of  record  entitled  to  vote  at  the  Annual  Meeting 

beginning on or about April 7, 2022.

Will I receive any other proxy materials by mail?

No, you will not receive any other proxy materials by mail unless you request a paper copy of proxy materials. 
To  request  that  a  full  set  of  the  proxy  materials  be  sent  to  your  specified  postal  address,  please  go  to 
www.proxyvote.com or call 1-800-579-1639 and follow the instructions. You may also request a full set of the proxy 
materials  by  sending  an  email,  referencing 
to 
sendmaterial@proxyvote.com.

the  16-digit  control  number  set 

the  Notice, 

forth 

in 

What am I being asked to vote on?

At the 2022 Annual Meeting of Stockholders, or the Annual Meeting, our stockholders will consider and vote on 

the following matters: 

➢ Proposal No. 1 - To elect to our Board of Directors the three nominees for Class III director named herein to hold 
office until our 2025 annual meeting of stockholders and until their successors have been duly elected and qualified;

➢  Proposal  No.  2  -  To  approve,  on  an  advisory  basis,  the  compensation  of  the  Company’s  named  executive 
officers, as disclosed in this Proxy Statement in accordance with SEC rules;

➢ Proposal No. 3 - To indicate, on an advisory basis, the preferred frequency of stockholder advisory votes on the 
compensation of the Company’s named executive officers; and

➢ Proposal No. 4 - To ratify the selection by the Audit Committee of our Board of Directors of Ernst & Young LLP as 
our independent registered public accounting firm for the year ending December 31, 2022.  

At the Annual Meeting, stockholders also will be asked to transact any other business that may properly come 
before the Annual Meeting other than the four items listed above. As of the date of this Proxy Statement, our Board 
of Directors did not know of any other matters to be presented for consideration at the Annual Meeting other than 
the four items noted above.

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How does the Board of Directors recommend that I vote?

Our Board of Directors unanimously recommends that you vote:

➢ Proposal No. 1 - FOR the election to our Board of Directors of the three nominees for Class III director named 
herein to hold office until our 2025 annual meeting of stockholders and until their successors have been duly elected 
and qualified;

➢  Proposal  No.  2  -  FOR  the  approval,  on  an  advisory  basis,  of  the  compensation  of  the  Company’s  named 
executive officers, as disclosed in this Proxy Statement in accordance with SEC rules;

➢ Proposal No. 3 – That the frequency of stockholder advisory votes on the compensation of the Company’s named 
executive officers be every ONE YEAR; and

➢ Proposal No. 4 - FOR the ratification of the selection by the Audit Committee of our Board of Directors of Ernst & 
Young LLP as our independent registered public accounting firm for the year ending December 31, 2022.

Who is entitled to vote at the Annual Meeting?

Only stockholders of record of NGM common stock as of the close of business on the Record Date, March 25, 
2022,  will  be  entitled  to  vote  at  the Annual  Meeting. As  of  the  Record  Date,  78,085,283  shares  of  NGM  common 
stock were outstanding and entitled to vote. 

How do I vote?

For  Proposal  No.  1,  you  may  either  vote  “For”  the  nominees  to  the  Board  of  Directors  or  you  may  “Withhold” 
your vote for any nominee you specify. For Proposal No. 3, with regard to your advisory vote on how frequently we 
should solicit stockholder advisory approval of executive compensation, you may vote for any one of the following: 
one year, two years or three years, or you may abstain from voting on that matter. For both of the other proposals to 
be voted on, you may vote “For” or “Against” or abstain from voting. The procedures for voting are fairly simple: 

Stockholder of Record: Shares Registered in Your Name

If,  on  the  Record  Date,  your  shares  were  registered  directly  in  your  name  with  our  transfer  agent, American 
Stock Transfer & Trust Company, LLC, then you are a stockholder of record. As a stockholder of record, you may 
vote online during the Annual Meeting, vote by proxy through the internet or by telephone or vote by proxy using a 
proxy card that you may request or that we may elect to deliver at a later time. Whether or not you plan to attend the 
Annual  Meeting,  we  urge  you  to  vote  by  proxy  through  the  internet  or  by  telephone  as  instructed  below,  or  by 
completing a proxy card that you may request or that we may elect to deliver at a later time. 

➢ To vote online during the Annual Meeting, please go to www.virtualshareholdermeeting.com/NGM2022. You will 
be asked to provide the 16-digit control number included on your Notice, your proxy card (that you may request or 
that was delivered you) or the instructions that accompanied your proxy materials. Once you have logged into the 
Annual Meeting, please follow the instructions to vote your shares. If you do not have your 16-digit control number, 
you will be able to access and listen to the Annual Meeting, but you will not be able to vote your shares or submit 
questions.

➢ To vote using a proxy card before the Annual Meeting, simply complete, sign and date the proxy card that you 
may request or that was delivered to you and return it promptly in the envelope provided. If you return your signed 
proxy card to us before the Annual Meeting, we will vote your shares as you direct.

➢ To  vote  over  the  telephone  before  the Annual  Meeting,  dial  toll-free  1-800-690-6903  using  a  touch-tone  phone 
and  follow  the  recorded  instructions.  You  will  be  asked  to  provide  the  16-digit  control  number  included  on  your 
Notice, your proxy card (that you may request or that was delivered you) or the instructions that accompanied your 
proxy materials. Your vote must be received by 11:59 p.m. Eastern Daylight Time on May 17, 2022 to be counted.

➢ To vote through the internet before the Annual Meeting, go to http://www.proxyvote.com to complete an electronic 
proxy card. You will be asked to provide the 16-digit control number included on your Notice, your proxy card (that 

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you  may  request  or  that  was  delivered  you)  or  the  instructions  that  accompanied  your  proxy  materials. Your  vote 
must be received by 11:59 p.m. Eastern Daylight Time on May 17, 2022 to be counted.

Beneficial Owner: Shares Registered in the Name of Broker or Bank

If, on the Record Date, your shares were held, not in your name, but rather in an account at a broker, bank or 
other  nominee,  then  you  are  the  beneficial  owner  of  shares  held  in  “street  name.”  The  organization  holding  your 
account is considered to be the stockholder of record for purposes of voting at the Annual Meeting.  As a beneficial 
owner, you should have received a Notice containing voting instructions from that organization rather than from us. 
Simply follow the instructions in the Notice to ensure that your vote is counted. Please also note that since you are 
not the stockholder of record, you may only vote your shares during the Annual Meeting if you request and obtain a 
valid  16-digit  control  number  from  your  broker,  bank  or  other  nominee.  Beneficial  owners  who  attend  the Annual 
Meeting should follow the instructions at www.virtualshareholdermeeting.com/NGM2022 to vote during the meeting.

How many votes do I have?

On each matter to be voted upon, you have one vote for each share of NGM common stock you owned as of 

March 25, 2022.

What are “broker non-votes”?

As discussed above, if a beneficial owner of shares held in “street name” does not give voting instructions to his 
or her broker, bank or other nominee holding his or her shares as to how to vote on matters deemed to be “non-
routine” under applicable rules, the broker, bank or other nominee does not have the authority to vote the beneficial 
owner’s  shares  on  such  “non-routine”  matters.  These  un-voted  shares  are  generally  referred  to  and  counted  as 
“broker non-votes.” Since Proposals Nos. 1, 2 and 3 are considered to be “non-routine” under applicable rules, we 
expect broker non-votes to exist in connection with Proposals Nos. 1, 2 and 3. Proposal No. 4 is considered to be 
“routine” under applicable rules, and therefore we do not expect broker non-votes on Proposal No. 4.

As a reminder, if you are a beneficial owner of shares held in “street name,” in order to ensure your shares are 
voted in the way you would prefer, you must provide voting instructions to your broker, bank or other nominee by 
the deadline provided in the materials you receive from your broker, bank or other nominee.

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What is required to approve each proposal?

Proposal

Voting Options

Proposal No. 1 - 
Election of directors

“FOR” or 
“WITHHOLD”

Proposal No. 2 – 
Advisory vote to 
approve executive 
compensation

“FOR,” AGAINST,” or 
“ABSTAIN”

Proposal No. 3 – 
Advisory vote on the 
frequency of advisory 
votes on executive 
compensation

“ONE,” “TWO” or 
“THREE” years

Proposal No. 4 – 
Ratification of 
retention of Ernst & 
Young LLP

“FOR,” AGAINST,” or 
“ABSTAIN”

Vote Required to 
Adopt the Proposal
Plurality of votes 
cast; the nominees 
receiving the highest 
number of votes 
“FOR” will be elected.
Majority of the votes 
cast; shares voted 
“FOR” the proposal 
must exceed the 
number of shares 
voted “AGAINST” the 
proposal.
Majority of the votes 
cast; if a frequency 
option does not 
receive the 
affirmative vote of a 
majority of the votes 
cast, the option 
receiving the greatest 
number of votes will 
be considered the 
frequency 
recommendation. 
Majority of the votes 
cast; shares voted 
“FOR” the proposal 
must exceed the 
number of shares 
voted “AGAINST” the 
proposal.

Effect of 
Abstentions

Effect of “Broker 
Non-Votes”

No effect.  An 
abstention does not 
count as a vote cast.

No effect; no broker 
discretion to vote.

No effect.  An 
abstention does not 
count as a vote cast.

No effect; no broker 
discretion to vote.

No effect.  An 
abstention does not 
count as a vote cast.

No effect; no broker 
discretion to vote.

No effect.  An 
abstention does not 
count as a vote cast.

No broker non-votes; 
brokers have 
discretion to vote.

If I am a stockholder of record and I do not vote, or if I return a proxy card or otherwise vote without giving 
specific voting instructions, what happens?

If you are a stockholder of record and do not vote by completing a proxy card, either by telephone, through the 

internet or online during the Annual Meeting, your shares will not be voted.

If you return a signed and dated proxy card or otherwise vote without marking voting selections or if you indicate 
when voting on the internet or by telephone that you wish to vote as recommended by our Board of Directors, your 
shares  will  be  voted,  as  applicable,  “For”  Proposal  No.  1,  the  election  of  the  three  nominees  for  director,  “For” 
Proposal No. 2, to approve, on an advisory basis, the compensation of the Company’s named executive officers, for 
Proposal No. 3, “One Year” as the preferred frequency of advisory votes to approve executive compensation and 
“For”  Proposal  No.  4,  the  ratification  of  the  selection  by  the Audit  Committee  of  our  Board  of  Directors  of  Ernst  & 
Young  LLP  as  our  independent  registered  public  accounting  firm  for  the  year  ending  December  31,  2022.  If  any 
other  matter  is  properly  presented  at  the Annual  Meeting,  your  proxyholder  will  vote  your  shares  using  their  best 
judgment.

If  I  am  a  beneficial  owner  of  shares  held  in  “street  name”  and  I  do  not  provide  my  broker,  bank  or  other 
nominee with voting instructions, what happens?

If you are a beneficial owner of shares held in “street name” and you do not instruct your broker, bank or other 
nominee how to vote your shares, your broker, bank or other nominee may still be able to vote your shares in its 
discretion.  In  this  regard,  brokers,  banks  and  other  nominees  may  generally  vote  in  their  discretion  your 
“uninstructed”  shares  with  respect  to  matters  considered  to  be  “routine”,  but  not  with  respect  to  “non-routine” 
matters. Under applicable rules and interpretations, “non-routine” matters are matters that may substantially affect 
the rights or privileges of stockholders, such as mergers, stockholder proposals, elections of directors (even if not 
contested), executive compensation (including any advisory stockholder votes on executive compensation and on 

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the frequency of stockholder votes on executive compensation) and certain corporate governance proposals, even if 
management-supported.  In  this  regard,  Proposals  Nos.  1,  2  and  3  are  considered  to  be  “non-routine”  under 
applicable rules meaning that your broker, bank or other nominee may not vote your shares on those proposals in 
the  absence  of  your  voting  instructions.  However,  Proposal  No.  4  is  considered  to  be  a  “routine”  matter  under 
applicable rules, meaning that if you do not return voting instructions to your broker, bank or other nominee by its 
deadline,  your  broker,  bank  or  other  nominee  may  generally  vote  in  their  discretion  on  Proposal  No.  4.  We 
encourage you to provide voting instructions to your broker, bank or other nominee.  This ensures that your shares 
will be voted at the Annual Meeting according to your instructions.  You should receive directions from your broker, 
bank or other nominee about how to submit your proxy to them at the time you receive this Proxy Statement.

If you are a beneficial owner of shares held in “street name,” in order to ensure your shares are voted in the way 
you  would  prefer,  you  must  provide  voting  instructions  to  your  broker,  bank  or  other  nominee  by  the  deadline 
provided in the materials you receive from your broker, bank or other nominee.

Can I change my vote after submitting my proxy?

Stockholder of Record: Shares Registered in Your Name

Yes. Proxies may be revoked at any time before the final vote at the Annual Meeting. If you are the stockholder 

of record of your shares, you may revoke your proxy in any one of the following ways:

➢ You may submit a valid, later-dated proxy;

➢ You  may  submit  a  subsequent  proxy  by  telephone  or  through  the  internet  (only  your  last  telephone  or  internet 
proxy will be counted) before 11:59 p.m. Eastern Daylight Time on May 17, 2022;

➢  You  may  send  a  timely  written  notice  that  you  are  revoking  your  proxy  to  our  Secretary  at  333  Oyster  Point 
Boulevard, South San Francisco, California 94080; or

➢  You  may  attend 
www.virtualshareholdermeeting.com/NGM2022.

the  Annual  Meeting  and  vote  again  online  by 

following 

the 

instructions  at 

Beneficial Owner: Shares Registered in the Name of Broker or Bank

For shares held beneficially in “street name,” you must contact the bank, broker or other nominee holding your 

shares and follow its instructions for revoking or changing your vote.

What is the quorum requirement?

A  quorum  of  stockholders  is  necessary  to  hold  a  valid  meeting. A  quorum  will  be  present  if  the  holders  of  a 
majority  of  the  voting  power  of  the  outstanding  shares  entitled  to  vote  are  present  at  the  Annual  Meeting  or 
represented by proxy. On the Record Date, there were 78,085,283 shares outstanding and entitled to vote. Thus, 
the holders of 39,042,642 shares must be present or represented by proxy at the Annual Meeting to have a quorum.

Your shares will be counted towards the quorum only if you submit a valid proxy (or one is submitted on your 
behalf  by  your  broker,  bank  or  other  nominee)  or  if  you  vote  online  during  the Annual  Meeting. Abstentions  and 
broker non-votes will be counted towards the quorum requirement. If there is no quorum, the holders of a majority of 
shares  present  at  the Annual  Meeting  or  represented  by  proxy  may  adjourn  the  meeting  to  another  date.  Virtual 
attendance at our Annual Meeting constitutes presence for purposes of a quorum at the meeting.

Will a list of record stockholders as of the Record Date be available?

A list of our stockholders of record as of the close of business on March 25, 2022, or the Record Date, will be 
made  available  to  stockholders  during  the  Annual  Meeting  at  www.virtualshareholdermeeting.com/NGM2022.  In 
addition, for the ten days prior to the Annual Meeting, the list will be available for examination by any stockholder of 
record for a legally valid purpose at our principal executive offices located at 333 Oyster Point Boulevard, South San 
Francisco,  California  94080.  You  may  email  NGM  at  ir@ngmbio.com  to  coordinate  arrangements  to  view  the 

5

stockholder  list.  Due  to  the  COVID-19  pandemic,  stockholders  of  record  must  make  an  appointment  and  must 
comply with our COVID-19 safety protocols. 

What does it mean if I receive more than one Notice?

If  you  receive  more  than  one  Notice,  your  shares  may  be  registered  in  more  than  one  name  or  in  different 
accounts. Please follow the voting instructions on each of the Notices you receive to ensure that all your shares are 
voted.

Who is paying for this proxy solicitation?

We  will  pay  for  the  entire  cost  of  soliciting  proxies.  In  addition  to  these  proxy  materials,  our  directors  and 
employees may also solicit proxies in person or by other means of communication. Directors and employees will not 
be  paid  any  additional  compensation  for  soliciting  proxies.  We  may  also  reimburse  brokers,  banks  and  other 
nominees for the cost of forwarding proxy materials to beneficial owners.

How can I find out the results of the voting at the Annual Meeting?

Preliminary  voting  results  will  be  announced  at  the  Annual  Meeting.  In  addition,  final  voting  results  will  be 
published in a current report on Form 8-K that we expect to file within four business days after the Annual Meeting. 
If final voting results are not available to us in time to file a current report on Form 8-K within four business days 
after the Annual Meeting, we intend to file a current report on Form 8-K to publish preliminary results and, within four 
business  days  after  the  final  results  are  known  to  us,  file  an  amended  report  on  Form  8-K  to  disclose  the  final 
results.

Why are we holding our Annual Meeting in a virtual format?

Following  the  successful  implementation  of  a  virtual  format  for  our  annual  meeting  of  stockholders  in  the 
previous  two  years,  and  in  light  of  the  ongoing  public  health  and  safety  concerns  related  to  the  COVID-19 
pandemic, we have decided to hold the Annual Meeting in a virtual format, which will be conducted via live webcast. 
We continue to believe that a virtual format helps to protect the health and safety of our stockholders, directors and 
employees and helps to facilitate stockholder participation by enabling stockholders to participate fully, and equally, 
from any location around the world without person-to-person contact, at no cost (other than any costs associated 
with  your  internet  access,  such  as  usage  charges  from  internet  access  providers  and  telephone  companies).  A 
virtual annual meeting makes it possible for more stockholders (regardless of size, resources or physical location) to 
have  direct  access  to  information  more  quickly,  while  saving  NGM  and  our  stockholders  time  and  resources.  We 
also  designed  the  virtual  format  of  our  Annual  Meeting  to  ensure  that  our  stockholders  who  attend  the  Annual 
Meeting will be afforded the same rights and opportunities to participate as they would at an in-person meeting. For 
example, last year’s virtual format allowed our stockholders to communicate with us during the meeting, enabling 
them to ask questions of our Board or management in live format. During the Annual Meeting, we will once again 
answer  appropriate  questions  submitted  during  the  meeting  to  the  extent  relevant  to  the  business  of  the  meeting 
and as time permits. 

Whether  or  not  you  expect  to  attend  the  Annual  Meeting,  please  vote  as  soon  as  possible  by  one  of  the 
methods  described  in  these  proxy  materials  so  that  your  shares  will  be  represented  and  voted  at  the  Annual 
Meeting.

How do I attend the Annual Meeting?

You  will  be  able 

to  attend  and  participate 

visiting 
www.virtualshareholdermeeting.com/NGM2022,  where  you  will  be  able  to  listen  to  the  meeting  live,  submit 
questions and vote. You will not be able to attend the Annual Meeting in person. Information on how to vote at the 
Annual  Meeting  is  discussed  below.  The  live  Annual  Meeting  webcast  will  begin  promptly  at  7:30  a.m.,  Pacific 
Daylight Time. We encourage you to access the webcast prior to the start time. Online check-in will begin at 7:15 
a.m. Pacific Daylight Time, and you should allow ample time for the check-in procedures. 

the  Annual  Meeting  online  by 

in 

6

What do I need in order to be able to participate in the Annual Meeting?

You will need the 16-digit control number included in your Notice, on your proxy card or on the instructions that 
accompanied  your  proxy  materials  in  order  to  be  able  to  vote  your  shares  or  submit  questions  during  the Annual 
Meeting.  Instructions  on  how  to  connect  to  the Annual  Meeting  and  participate  via  the  internet  will  be  posted  at 
www.virtualshareholdermeeting.com/NGM2022. 

Technicians will be ready to assist you with any technical difficulties you may have accessing the virtual meeting 
platform or submitting questions. If you encounter any difficulties accessing the Annual Meeting during the check-in 
or meeting time, please call the technical support number that will be posted on the Annual Meeting login page. 

For the Annual Meeting, how do we ask questions of management and the Board of Directors?

We plan to have a Q&A session at the Annual Meeting and will include as many stockholder questions, to the 
extent relevant to the business of the meeting, as the allotted time permits. Questions may be submitted during the 
Annual Meeting through www.virtualshareholdermeeting.com/NGM2022. As noted above, you will need the 16-digit 
control  number  included  in  your  Notice,  on  your  proxy  card  or  on  the  instructions  that  accompanied  your  proxy 
materials in order to be able to submit questions during the Annual Meeting. 

7

PROPOSAL NO. 1
ELECTION OF DIRECTORS

Our  Board  of  Directors  is  divided  into  three  classes,  designated  as  Class  I,  Class  II  and  Class  III,  with  each 
class  serving  a  staggered  three-year  term.  Vacancies  on  the  Board  of  Directors  may  be  filled  only  by  persons 
elected by a majority of the remaining directors unless the Board of Directors determines by resolution that any such 
vacancies  will  be  filled  by  stockholders. A  director  elected  by  the  Board  of  Directors  to  fill  a  vacancy  in  a  class, 
including vacancies created by an increase in the number of directors, will serve for the remainder of the full term of 
that class and until the director’s successor is duly elected and qualified. 

Our Board of Directors presently has nine members, as follows: Class I directors: Shelly D. Guyer, Carole Ho, 
M.D., Mark Leschly and William J. Rieflin, whose terms will expire at the annual meeting of stockholders to be held 
in 2023; Class II directors: Jin-Long Chen, Ph.D. and Roger M. Perlmutter, M.D., Ph.D., whose terms will expire at 
the annual meeting of stockholders to be held in 2024; and Class III directors: David V. Goeddel, Ph.D., Suzanne 
Sawochka  Hooper  and  David  J.  Woodhouse,  Ph.D.,  whose  terms  will  expire  at  the Annual  Meeting.  Mr.  Leschly, 
who has served on our Board of Directors since January 2008, has notified us that he is resigning from our Board of 
Directors effective upon the conclusion of the Annual Meeting.  At the conclusion of the Annual Meeting, the Board 
intends to reduce its size to eight members in connection with Mr. Leschly’s resignation.

Dr.  Goeddel,  Ms.  Hooper  and  Dr.  Woodhouse,  each  a  current  Class  III  director,  were  recommended  for  re-
election  to  our  Board  of  Directors  as  Class  III  director  nominees  by  our  Nominating  and  Corporate  Governance 
Committee  and  each  was  nominated  for  re-election  by  our  Board  of  Directors.  Dr.  Goeddel,  Ms.  Hooper  and  Dr. 
Woodhouse each was initially elected to our Board of Directors prior to our initial public offering pursuant to a voting 
agreement  entered  into  with  certain  of  our  stockholders  prior  to  the  initial  public  offering  that  terminated  upon 
completion of our initial public offering in April 2019. 

If re-elected at the Annual Meeting, Dr. Goeddel, Ms. Hooper and Dr. Woodhouse would serve until the annual 
meeting  of  stockholders  to  be  held  in  2025  and  until  their  successors  have  been  duly  elected  and  qualified,  or,  if 
sooner, until the director’s death, resignation or removal. 

Directors are elected by a plurality of the votes of the holders of shares present or represented by proxy and 
entitled to vote on the election of directors. Accordingly, the nominees who receive the highest number of affirmative 
votes will be elected. Shares represented by executed proxies will be voted, if authority to do so is not withheld, for 
the election of all of the nominees named below. If any nominee becomes unavailable for election as a result of an 
unexpected  occurrence,  the  Board  of  Directors  may  designate  a  substitute  nominee,  in  which  event  the  persons 
named  in  the  enclosed  proxy  will  vote  for  the  election  of  such  substitute  nominee,  unless  the  Board  of  Directors 
chooses to reduce the number of directors serving on the Board of Directors. Each person nominated for election 
has consented to being named as a nominee in this Proxy Statement and has agreed to serve if elected. We have 
no reason to believe that any nominee will be unable to serve.

The following includes a brief biography of each of the Class III director nominees standing for election at the 
Annual  Meeting  and  each  of  our  Class  I  and  Class  II  directors  continuing  to  serve  on  the  Board  of  Directors, 
including their respective ages, as of March 25, 2022. Each biography includes information regarding the specific 
experience, qualifications, attributes or skills that led the Nominating and Corporate Governance Committee and the 
Board of Directors to determine that the applicable nominee or other current director should serve as a member of 
the Board of Directors.

Class  III  Director  Nominees  for  Election  for  a  Three-Year  Term  Expiring  at  the  2025  Annual  Meeting  of 
Stockholders

David V. Goeddel, Ph.D., age 70, became Lead Independent Director of our Board of Directors in September 
2018, after having served as Chairman since January 2008, and served as our Chief Executive Officer from 2008 to 
2010. Dr. Goeddel has been a Managing Partner of The Column Group, or TCG, a venture capital partnership, since 
2007.  Dr.  Goeddel  co-founded  Tularik  Inc.,  or  Tularik,  a  biotechnology  company  focused  on  the  discovery  and 
development of product candidates based on the regulation of gene expression that was acquired by Amgen, Inc., 
or Amgen, in 2004, in November 1991. At Tularik, Dr. Goeddel served as Vice President of Research until 1996 and 
Chief Executive Officer from 1996 through 2004. He served as Amgen’s first Senior Scientific Vice President until 
May 2006. Prior to Tularik, he was the first scientist hired by Genentech, and from 1978 to 1993 served in various 

8

positions, including Fellow, Staff Scientist and Director of Molecular Biology. Within the last five years, Dr. Goeddel 
served as a director at the following publicly-traded biotechnology companies: RAPT Therapeutics, Inc., or RAPT, 
from April 2015 to June 2020; and Tenaya Therapeutics, Inc., or Tenaya, where he serves as Board Chairman, from 
October  2016  to  the  present.  Dr.  Goeddel  currently  serves  as  the  Board  Chairman  of  two  private  biotechnology 
companies  and  served  on  the  board  of  Surrozen,  Inc.,  or  Surrozen,  from  2017  to  2021.  He  is  a  member  of  the 
National Academy  of  Sciences  and  the American Academy  of Arts  and  Sciences.  Dr.  Goeddel  received  a  B.S.  in 
Chemistry from the University of California, San Diego and a Ph.D. from the University of Colorado. We believe that 
Dr. Goeddel’s scientific background, experience in the venture capital industry, experience serving as a director of 
other  publicly-traded  and  private  life  sciences  companies  and  experience  in  founding  and  serving  as  Chief 
Executive  Officer  of  a  publicly-traded  biopharmaceutical  company  give  him  the  qualifications,  skills  and  financial 
expertise to serve on our Board of Directors.

Suzanne  Sawochka  Hooper,  age  56,  has  served  as  a  member  of  our  Board  of  Directors  since August  2018. 
From March 2012 to March 2019, Ms. Hooper served as the Executive Vice President and General Counsel of Jazz 
Pharmaceuticals  plc.  From  1999  until  February  2012,  she  was  a  partner  in  the  law  firm  Cooley  LLP.  Ms.  Hooper 
served  as  a  member  of  the  board  of  directors  of  Eidos  Therapeutics,  a  subsidiary  of  BridgeBio  Pharma,  Inc.,  or 
BridgeBio, from August 2020 until it was acquired by BridgeBio in January 2021. Ms. Hooper received a J.D. from 
the University of California, Berkeley School of Law and a B.A. in Political Science from the University of California, 
Santa Barbara. We believe that Ms. Hooper’s legal and operational background and executive experience make her 
qualified to serve on our Board of Directors. In addition, Ms. Hooper’s experience as the Executive Vice President of 
a publicly-traded pharmaceutical company provided her with operational expertise that is important to our Board of 
Directors.

David  J.  Woodhouse,  Ph.D.,  age  52,  became  our  Chief  Executive  Officer  and  a  member  of  our  Board  of 
Directors in September 2018, after having served as our Chief Financial Officer from March 2015 until September 
2018. He was also our Acting Chief Financial Officer from September 2018 until July 2021. From 2002 to 2015, he 
was an investment banker at Goldman Sachs & Co. LLC, most recently as a managing director in the healthcare 
investment banking group and co-head of biotechnology investment banking. Earlier in his career, Dr. Woodhouse 
worked at Dynavax Technologies and also as a research assistant at Amgen. He currently serves on the board of 
directors  of  Surrozen,  a  publicly-traded  biotechnology  company.  Dr.  Woodhouse  received  a  B.A.  in  pharmacology 
from the University of California, Santa Barbara, an M.B.A. from the Tuck School of Business at Dartmouth and a 
Ph.D.  in  molecular  pharmacology  from  the  Stanford  University  School  of  Medicine.  We  believe  that  Dr. 
Woodhouse’s experience with NGM, as well as his financial and executive experience, make him qualified to serve 
on our Board of Directors. In addition, Dr. Woodhouse’s experience in healthcare investment banking prior to joining 
us provided him with industry expertise that is important to our Board of Directors.

The Board of Directors Recommends 

a Vote “For” Each of the Nominees Named Above.

Class I Directors Continuing in Office Until the 2023 Annual Meeting of Stockholders

Shelly D. Guyer, age 61, has served as a member of our Board of Directors since December 2019. Ms. Guyer 
leads the sustainability and environmental, social and governance, or ESG, efforts of Invitae Corporation, a publicly-
traded  leading  medical  genetics  company,  as  Chief  Sustainability  Officer,  and  previously  acted  as  Invitae’s  Chief 
Financial Officer from June 2017 to June 2021. Prior to that, she served as Chief Financial Officer of Veracyte, Inc., 
a genomic diagnostics company, from April 2013 to December 2016 and served as Veracyte’s Secretary from April 
2013 to March 2014. From April 2008 to December 2012, she served as Chief Financial Officer and Executive Vice 
President of Finance and Administration of iRhythm Technologies, Inc., a digital healthcare company. From March 
2006  to  August  2007,  Ms.  Guyer  served  as  Vice  President  of  Business  Development  and  Investor  Relations  of 
Nuvelo, Inc., a biopharmaceutical company. Prior to joining Nuvelo, Ms. Guyer worked at J.P. Morgan Securities and 
its  predecessor  companies  for  over  17  years,  serving  in  a  variety  of  roles  including  in  healthcare  investment 
banking. Ms. Guyer received an A.B. in Politics from Princeton University and an M.B.A. from the Haas School of 
Business at the University of California, Berkeley. We believe that Ms. Guyer’s financial background and executive 
experience make her qualified to serve on our Board of Directors.

Carole  Ho,  M.D.,  age  49,  has  served  as  a  member  of  our  Board  of  Directors  since  June  2020.    Dr.  Ho  also 
serves as Chief Medical Officer and Head of Development at Denali Therapeutics Inc., a biotechnology company, 
since June 2015. Prior to joining Denali, Dr. Ho held various roles of increasing responsibility at Genentech between 

9

2007 and 2015, most recently as Vice President, Non-Oncology Early Clinical Development. From November 2006 
to October 2007, Dr. Ho served as Associate Medical Director at Johnson & Johnson. From June 2002 to November 
2006, she was an instructor in the Department of Neurology and Neurological Sciences at Stanford University. Dr. 
Ho  completed  a  residency  in  neurology  at  Partners  Neurology  Residency  of  the  Massachusetts  General  and 
Brigham and Women’s Hospital between 2004 and 2014 and was board certified in neurology and psychiatry. She 
currently serves on the board of directors of Beam Therapeutics Inc., a publicly-traded biotechnology company.  Dr. 
Ho received an M.D. from Cornell University and a B.S. in Biochemical Sciences from Harvard College.  We believe 
that  Dr.  Ho’s  medical  background,  executive  experience  and  experience  serving  as  a  director  of  another  publicly-
traded life science company make her qualified to serve on our Board of Directors. 

William  J.  Rieflin,  age  62,  became  Executive  Chairman  of  our  Board  of  Directors  in  September  2018,  after 
having served as our Chief Executive Officer and a member of our Board of Directors since September 2010. From 
2004 until 2010, he served as President of XenoPort, Inc., or XenoPort, a biotechnology company focused on the 
discovery  and  development  of  transported  prodrugs.  From  1996  to  2004,  he  held  various  positions  with  Tularik, 
most  recently  serving  as  Executive  Vice  President,  Administration,  Chief  Financial  Officer,  General  Counsel  and 
Secretary. Mr. Rieflin serves as a director of several publicly-traded biotechnology companies, including RAPT since 
2015 and as chair of the board since 2019 and Lyell Immunopharma, Inc. since 2020. He has also served as chair 
of the board at Lycia Therapeutics, Inc., a private biotechnology company, since 2020, and on the board of Kallyope 
Inc., a private biotechnology company, since 2016. Mr. Rieflin also served as a director of Flexus Biosciences until 
its  acquisition  in  2015,  a  director  of  XenoPort  until  its  acquisition  in  2016  and  as  a  director  of  Anacor  until  its 
acquisition  in  2016.  Mr.  Rieflin  received  a  B.S.  from  Cornell  University,  an  M.B.A.  from  the  University  of  Chicago 
Graduate  School  of  Business  and  a  J.D.  from  Stanford  Law  School.  We  believe  that  Mr.  Rieflin’s  extensive 
experience  with  NGM,  including  his  tenure  as  Chief  Executive  Officer,  brings  necessary  historic  knowledge  and 
continuity to our Board of Directors. In addition, we believe that his prior experiences provided him with operational 
and industry expertise that are important to our Board of Directors.

Class II Directors Continuing in Office Until the 2024 Annual Meeting of Stockholders

Jin-Long Chen, Ph.D., age 59, our founder, has served as a member of our Board of Directors and as our Chief 
Scientific Officer since January 2008. He was also NGM’s President until November 2014. From 2004 to 2008, Dr. 
Chen  held  various  positions  at Amgen,  most  recently  as  its  Vice  President,  Metabolic  Research.  Prior  to  joining 
Amgen,  Dr.  Chen  was  Vice  President,  Biology  at  Tularik.  He  has  served  as  a  director  of  Tenaya  since  2016.  Dr. 
Chen received a B.S. from Fu-Jen Catholic University, an M.S. from National Taiwan University and a Ph.D. from 
the  University  of  California,  Berkeley.  We  believe  that  Dr.  Chen’s  extensive  experience  with  NGM,  which  is  a 
consequence of his long tenure as Chief Scientific Officer, brings necessary historic knowledge and continuity to our 
Board of Directors. In addition, we believe that his experiences prior to joining us provided him with operational and 
industry expertise that are important to our Board of Directors.

Roger M. Perlmutter, M.D., Ph.D., age 69, is a highly accomplished industry as well as academic leader with 
over 35 years of experience. He currently serves as the President, Chief Executive Officer and Chairman of Eikon 
Therapeutics,  Inc.,  a  private  biotechnology  company.  From  2013  through  2020,  he  served  as  Executive  Vice 
President, Merck & Co., or Merck, and President, Merck Research Laboratories, or MRL, where he supervised the 
discovery and development of numerous lifesaving medicines, and then he served as non-Executive Chairman of 
MRL  from  January  through  May  2021.  Before  joining  Merck,  Dr.  Perlmutter  spent  12  years  as  Executive  Vice 
President and head of R&D at Amgen from January 2001 to February 2012. Prior to assuming leadership roles in 
industry,  Dr.  Perlmutter  was  a  professor  in  the  Departments  of  Immunology,  Biochemistry  and  Medicine  at  the 
University of Washington, Seattle, and served as Chairman of its Department of Immunology, where he was at the 
same time an investigator of the Howard Hughes Medical Institute. Prior to his role at the University of Washington, 
he was a lecturer in the Division of Biology at the California Institute of Technology, Pasadena.  He currently serves 
on  the  Board  of  insitro,  a  private  machine  learning-driven  drug  discovery  and  development  company,  on  the 
Scientific Advisory Board of the CBC Group, a healthcare-dedicated investment platform, and as a Science Partner 
at TCG. Dr. Perlmutter is a Fellow of the American Academy of Arts and Sciences and the American Association for 
the Advancement  of  Science,  and  both  a  Distinguished  Fellow  and  past  president  of  the American Association  of 
Immunologists.  Dr.  Perlmutter  graduated  from  Reed  College  and  received  his  M.D.  and  Ph.D.  degrees  from 
Washington  University  in  St.  Louis.    We  believe  Dr.  Perlmutter’s  extensive  industry,  academic  and  executive 
experience make him qualified to serve on our Board of Directors.

10

Director Not Continuing in Office Following the Annual Meeting

Mark Leschly, age 53, has served as a member of our Board of Directors since January 2008. Since July 1999, 
he  has  been  a  Managing  Partner  at  Rho  Capital  Partners,  Inc.,  a  venture  capital  management  company.  Since 
2017,  Mr.  Leschly  has  been  the  Chairman  and  Chief  Executive  Officer  of  Universal  Tennis,  LLC,  which  is  the 
developer  of  a  software  platform  for  tennis  analytics  and  tournament  management.  Since  2014,  Mr.  Leschly  has 
also been the owner and managing member of Iconica LLC, an investment firm. He currently serves on the Board of 
Directors  of  ChargePoint,  a  publicly-traded  electronic  vehicle  charging  company.  From  2002  to  2016,  he  was  a 
member of the board of directors of Anacor Pharmaceuticals, Inc., or Anacor, a biotechnology company acquired by 
Pfizer Inc. in 2016.  Mr. Leschly also serves on the boards of a number of private companies. Mr. Leschly received 
an A.B. from Harvard University and an M.B.A. from the Stanford Graduate School of Business. We believe that Mr. 
Leschly’s  experience  in  venture  capital  and  in  investing  in  life  sciences  companies  is  valuable  to  our  Board  of 
Directors.  In  addition,  we  believe  that  Mr.  Leschly’s  prior  service  on  the  boards  of  several  public  companies  has 
given him experience in corporate governance matters, which is valuable in his position as a director.

Board Diversity

The Board Diversity Matrix below provides the diversity statistics for our Board of Directors.

Board Diversity Matrix (As of March 25, 2022)

Non-
Binary

Did Not
Disclose
Gender

-

-

-

-

-
-

-

-

-

-

-

-

-
-

-

-

9

-
-

Total Number of Directors

Female

Male

Part I: Gender Identity

Directors
Part II: Demographic Background

African American or Black

Alaskan Native or Native American

Asian

Hispanic or Latinx
Native Hawaiian or Pacific Islander

White

Two or More Races or Ethnicities

LGBTQ+
Did Not Disclose Demographic Background

6

-

-

1

-
-

5

-

3

-

-

1

-
-

2

-

11

Overview

CORPORATE GOVERNANCE AND BOARD MATTERS

We  are  committed  to  exercising  good  corporate  governance  practices.  In  furtherance  of  this  commitment,  we 
regularly  monitor  developments  in  the  area  of  corporate  governance  and  review  our  processes,  policies  and 
procedures  in  light  of  such  developments.  Key  information  regarding  our  corporate  governance  initiatives  can  be 
found  on  the  Investors  &  Media  section  of  our  website,  www.ngmbio.com,  including  our  Corporate  Governance 
Guidelines, our Code of Business Conduct and Ethics and the charters for our Audit, Compensation and Nominating 
and Corporate Governance Committees. Information contained on, or that can be accessed through, our website is 
not incorporated by reference into and does not form a part of this Proxy Statement. We believe that our corporate 
governance policies and practices, including the majority of independent directors on our Board of Directors and the 
appointment  of  a  Lead  Independent  Director,  empower  our  independent  directors  to  effectively  oversee  our 
management, including the performance of our Chief Executive Officer, and provide an effective and appropriately 
balanced board governance structure.

Independence of the Board of Directors

As  required  under  the  Nasdaq  listing  standards,  a  majority  of  the  members  of  a  listed  company’s  board  of 
directors must qualify as “independent,” as affirmatively determined by its board of directors. Our Board of Directors 
has undertaken a review of its composition, the composition of its committees and the independence of each of our 
directors  and  nominees  for  director.  Based  upon  information  requested  from  and  provided  by  each  director 
concerning his or her background, employment and affiliations, including family relationships, our Board of Directors 
has determined that Drs. Goeddel, Ho and Perlmutter, Mr. Leschly and Mses. Guyer and Hooper do not have any 
relationships that would interfere with the exercise of independent judgment in carrying out the responsibilities of a 
director and that each of these directors is otherwise “independent” as that term is defined under applicable Nasdaq 
listing standards. 

Our  Board  of  Directors  determined  that  Dr.  Woodhouse  is  not  considered  independent  because  he  currently 
serves as our Chief Executive Officer, Mr. Rieflin is not considered independent because he currently serves as our 
Executive  Chairman  and  Dr.  Chen  is  not  considered  independent  because  he  currently  serves  as  our  Chief 
Scientific Officer. Our Board of Directors has determined that each member of the Audit Committee, Compensation 
Committee  and  Nominating  and  Corporate  Governance  Committee  meets  the  applicable  Nasdaq  and  SEC  rules 
and regulations regarding “independence” and that each member is free of any relationship that would interfere with 
his or her individual exercise of independent judgment with regard to the Company. In making these independence 
determinations,  our  Board  of  Directors  considered  the  current  and  prior  relationships  that  each  non-employee 
director  has  with  our  Company  and  all  other  facts  and  circumstances  our  Board  of  Directors  deemed  relevant  in 
determining  their  independence,  including  the  beneficial  ownership  of  our  capital  stock  by  each  non-employee 
director.

Board Leadership Structure

Although  our  bylaws  and  Corporate  Governance  Guidelines  do  not  require  that  we  separate  the  Chairman  of 
the Board of Directors and Chief Executive Officer positions, our Board of Directors believes that having separate 
positions is the appropriate leadership structure for us at this time and, therefore, the positions of Chairman of the 
Board of Directors and Chief Executive Officer are currently separated. Separating these positions allows our Chief 
Executive Officer to focus on our day-to-day business, while allowing our Executive Chairman to lead our Board of 
Directors  in  its  fundamental  role  of  providing  advice  to  and  oversight  of  members  of  management.  Our  Board  of 
Directors recognizes that, depending on the circumstances, other leadership models, such as combining the role of 
Chairman of the Board of Directors with the role of Chief Executive Officer, might be appropriate. Accordingly, our 
Board of Directors may periodically review its leadership structure. Our Board of Directors believes its administration 
of its risk oversight function has not affected its leadership structure.

Our Corporate Governance Guidelines provide that in the event the Chairman is not an independent director, 
our Board of Directors may designate one of the independent directors to serve as Lead Independent Director. Our 
Board  of  Directors  has  appointed  Dr.  Goeddel  to  serve  as  our  Lead  Independent  Director.  Specific  roles  and 
responsibilities  of  the  Lead  Independent  Director,  which  are  detailed  in  our  Corporate  Governance  Guidelines, 
include:

12

•

•

•

•

•

•

•

establishing the agenda with the Chairman and Chief Executive Officer for regular meetings of the Board of 
Directors and serving as Board meeting chair in the absence of the Chairman;

establishing the agenda for meetings of the independent directors;

coordinating with the committee chairs regarding meeting agendas and informational requirements;

presiding over meetings of the independent directors;

presiding over any portions of meetings of the Board of Directors at which the evaluation or compensation 
of the Chief Executive Officer or Chairman is presented or discussed;

presiding over any portions of meetings of the Board of Directors at which the performance of the Board of 
Directors is presented or discussed; and

coordinating the activities of the other independent directors and performing such other duties as may be 
established or delegated by the Chairman or the Board of Directors.

As discussed above, except for our Chief Executive Officer, Executive Chairman and Chief Scientific Officer, our 
Board  of  Directors  is  comprised  of  independent  directors. The  active  involvement  of  these  independent  directors, 
combined with the qualifications and significant responsibilities of our Lead Independent Director, provide balance 
on the Board of Directors and promote strong, independent oversight of our management and affairs.

Role of the Board of Directors in Risk Oversight

Our  Board  of  Directors  believes  that  risk  management  is  an  important  part  of  establishing,  updating  and 
executing  our  business  strategy.  Our  Board  of  Directors,  as  a  whole  and  through  its  committees,  has  oversight 
responsibility relating to risks that could affect our corporate strategy, business objectives, compliance, operations 
and the financial condition and performance of the Company. Our Board of Directors and its committees focus their 
oversight  on  the  most  significant  risks  facing  the  Company  and  on  the  processes  to  identify,  prioritize,  assess, 
manage  and  mitigate  those  risks.  While  our  Board  of  Directors  is  ultimately  responsible  for  risk  oversight  at  the 
Company,  our  Board  of  Directors  has  delegated  to  its  committees  the  oversight  of  risks  associated  with  their 
respective areas of responsibility, as summarized below. In addition, while our Board of Directors and its committees 
have an oversight role, management is principally tasked with direct responsibility for management and assessment 
of  risks  and  the  implementation  of  processes  and  controls  to  mitigate  their  effects  on  the  Company.  In  turn,  the 
Company’s senior management reports to the Board of Directors and its committees on areas of material risk to the 
Company, including strategic, operational, financial, cybersecurity, legal and regulatory risks and, when appropriate, 
the committees provide reports to the full Board of Directors on these and other areas for review.

Our Board of Directors has delegated to the Audit Committee the primary responsibility for the oversight of the 
major financial and legal compliance risks facing our business. In this regard, the Audit Committee is responsible for 
overseeing our financial reporting process on behalf of our Board of Directors and reviewing with management and 
our  auditors,  as  appropriate,  our  major  financial  and  legal  compliance  risk  exposures  and  the  steps  taken  by 
management  to  monitor  and  control  these  exposures,  including  risks  relating  to  data  privacy,  technology  and 
information security, including cyber security and back-up of information systems. The Compensation Committee is 
responsible for overseeing our practices and policies of employee compensation as they relate to risk management 
and risk-taking incentives to determine whether such compensation policies and practices are reasonably likely to 
have a material adverse effect on the Company. The Nominating and Corporate Governance Committee oversees 
the management of risks associated with our corporate governance practices and overall board effectiveness, and 
reviews senior management’s efforts to monitor compliance with the Company’s programs and policies designed to 
ensure adherence to applicable laws and rules, as well as to its Code of Business Conduct and Ethics.

Meetings of the Board of Directors; Annual Meeting Attendance

The  Board  of  Directors  met  five  times  during  2021.  Each  director  attended  75%  or  more  of  the  aggregate 
number  of  meetings  of  the  Board  of  Directors  and  of  the  committees  on  which  he  or  she  served,  held  during  the 
portion  of  2021  for  which  he  or  she  was  a  director  or  committee  member.  In  accordance  with  our  Corporate 
Governance  Guidelines,  our  directors  are  encouraged,  but  not  required,  to  attend  each  annual  meeting  of 
stockholders. All of our directors attended our 2021 annual meeting of stockholders held on June 8, 2021.

13

Information Regarding Committees of the Board of Directors

The Board of Directors has three standing committees: an Audit Committee, a Compensation Committee and a 
Nominating  and  Corporate  Governance  Committee.  The  following  table  provides  membership  and  meeting 
information for 2021 for each of these committees:

Name
David V. Goeddel, Ph.D.
Shelly D. Guyer
Carole Ho, M.D.
Suzanne Sawochka Hooper
Mark Leschly
Roger M. Perlmutter, M.D., Ph.D.
Number of Meetings

________________________________

*

Committee Chair

Audit

Compensation

Nominating and
Corporate
Governance

✓*

✓
✓

7

✓
✓*

5

✓

✓*
1

Below  is  a  description  of  the  Audit  Committee,  Compensation  Committee  and  Nominating  and  Corporate 
Governance  Committee.  The  written  charters  of  the  committees  are  available  to  stockholders  on  the  Investors  & 
Media section of our website at www.ngmbio.com. Each of the committees has authority to engage legal counsel or 
other experts or consultants, as it deems appropriate to carry out its responsibilities.

Audit Committee

Our  Audit  Committee  consists  of  Mr.  Leschly  and  Mses.  Guyer  and  Hooper,  each  of  whom  our  Board  of 
Directors  has  determined  satisfies  the  independence  requirements  under  the  Nasdaq  listing  standards  and  Rule 
10A-3(b)(1)  of  the    Securities  Exchange Act  of  1934,  as  amended,  or  the  Exchange Act.  The  Chair  of  our Audit 
Committee is Ms. Guyer, whom our Board of Directors has determined is an “audit committee financial expert” as 
defined  by  applicable  SEC  rules.  Each  member  of  our  Audit  Committee  can  read  and  understand  fundamental 
financial statements in accordance with the applicable Nasdaq listing standards. In arriving at these determinations, 
our Board of Directors has examined each Audit Committee member’s scope of experience and the nature of her or 
his employment. The functions of this committee include:

•

•

•

•

•

assisting our Board of Directors in overseeing our corporate accounting and financial reporting processes, 
systems  of  internal  control  over  financial  reporting  and  audits  of  our  financial  statements  and  systems  of 
disclosure  controls  and  procedures,  as  well  as  the  quality  and  integrity  of  our  financial  statements  and 
reports;

assisting  our  Board  of  Directors  in  assessing  the  qualifications  and  independence  of,  and  overseeing  the 
performance of and compensation to be paid to, our registered public accounting firm or firms engaged as 
our independent outside auditors for the purpose of preparing or issuing an audit report or performing audit 
services;

reviewing  and  considering  any  related  party  transaction  for  approval  or  disapproval,  as  the  case  may  be, 
and providing oversight of related party transactions;

preparing the required report of the Audit Committee for inclusion in our annual proxy statement; and

reviewing and assessing, at least annually, the performance of the Audit Committee and the adequacy of its 
charter.

Report of the Audit Committee of the Board of Directors

The Audit  Committee  has  reviewed  and  discussed  the  audited  consolidated  financial  statements  for  the  fiscal 
year ended December 31, 2021  with  management of the Company. The Audit Committee has discussed with the 
independent registered public accounting firm the matters required to be discussed by the applicable requirements 

14

 
 
 
 
 
 
 
of the Public Company Accounting Oversight Board (PCAOB) and the SEC. The Audit Committee has also received 
the written disclosures and the letter from the independent registered public accounting firm required by applicable 
requirements  of  the  PCAOB  regarding  the  independent  auditors’  communications  with  the  Audit  Committee 
concerning independence, and has discussed with the independent registered public accounting firm the audit firm’s 
independence. Based on the foregoing, the Audit Committee has recommended to the Board of Directors that the 
audited consolidated financial statements be included in our Annual Report on Form 10-K for the fiscal year ended 
December 31, 2021.

Respectfully submitted,
The Audit Committee of the Board of Directors

Shelly D. Guyer (Chair)
Suzanne Sawochka Hooper
Mark Leschly

The  material  in  this  report  is  not  “soliciting  material,”  is  not  deemed  “filed”  with  the  SEC  and  is  not  to  be 
incorporated  by  reference  in  any  filing  of  the  Company  under  the  Securities  Act  of  1933,  as  amended,  or  the 
Exchange Act, whether made before or after the date hereof and irrespective of any general incorporation language 
in any such filing.

Compensation Committee

Our  Compensation  Committee  consists  of  Dr.  Ho  and  Ms.  Hooper.  Ms.  Hooper  serves  as  the  Chair  of  our 
Compensation  Committee.  Our  Board  of  Directors  has  determined  that  each  of  Dr.  Ho  and  Ms.  Hooper  is 
independent under the Nasdaq listing standards. The functions of this committee include:

•

•

•

•

•

•

•

overseeing our overall compensation strategy;

reviewing  the  Company’s  practices  and  policies  of  employee  compensation  as  they  relate  to  risk 
management and risk-taking incentives;

evaluating  our  Chief  Executive  Officer’s  and  Executive  Chairman’s  performance  in  light  of  relevant 
corporate  performance  goals  and  objectives  and  determining  and  approving,  or  reviewing  and 
recommending to the Board of Directors for approval, the compensation and other terms of employment of 
the Chief Executive Officer and Executive Chairman;

reviewing and determining the form and amount of compensation to be paid to our other executive officers 
and senior management;

reviewing and recommending to the Board of Directors the type and amount of compensation to be paid or 
awarded to directors;

adopting, amending, terminating and administering our compensation plans and programs; and

reviewing  and  assessing,  at  least  annually,  the  performance  of  the  Compensation  Committee  and  the 
adequacy of its charter.

Compensation Committee Processes and Procedures

The  agenda  for  each  meeting  is  usually  developed  by  the  Chair  of  the  Compensation  Committee,  in 
consultation with management. The Compensation Committee meets regularly in executive session. From time to 
time, various members of management and other employees, as well as outside advisors or consultants, may be 
invited by the Compensation Committee to make presentations, to provide financial or other background information 
or advice or to otherwise participate in Compensation Committee meetings. The Company’s Chief Executive Officer 
may  not  participate  in,  or  be  present  during,  any  deliberations  or  determinations  of  the  Compensation  Committee 
regarding  his  compensation  or  his  individual  performance.  The  Company’s  Executive  Chairman  may  also  not 
participate in, or be present during, any deliberations or determinations of the Compensation Committee regarding 
his compensation or his individual performance. 

15

The  charter  of  the  Compensation  Committee  grants  the  Compensation  Committee  full  access  to  all  books, 
records,  facilities  and  personnel  of  the  Company,  as  well  as  authority  to  obtain,  at  the  expense  of  the  Company, 
advice  and  assistance  from  internal  and  external  legal,  accounting  or  other  advisors  and  consultants  as  the 
Compensation  Committee  deems  necessary  or  appropriate  in  carrying  out  its  duties.  In  particular,  the 
Compensation  Committee  has  the  sole  authority  to  select,  retain  and  terminate  any  compensation  consultant  to 
assist  in  its  evaluation  of  executive  and  director  compensation,  including  the  sole  authority  to  approve  the 
consultant’s reasonable fees and other retention terms. 

See “Compensation Discussion and Analysis—Process for Determining Executive Compensation” in this Proxy 

Statement for additional information.

Compensation Committee Interlocks and Insider Participation

Neither Dr. Ho nor Ms. Hooper is or has been an officer or employee of our Company. None of our executive 
officers currently serves, or has served during the last year, as a member of the Board of Directors or Compensation 
Committee of any entity that has one or more executive officers serving as a member of our Board of Directors or 
Compensation Committee.

Nominating and Corporate Governance Committee

Our  Nominating  and  Corporate  Governance  Committee  consists  of  Drs.  Goeddel  and  Perlmutter,  and  Dr. 
Perlmutter  serves  as  Chair.  Our  Board  of  Directors  has  determined  that  Drs.  Goeddel  and  Perlmutter  are 
independent under the applicable Nasdaq listing standards. The functions of this committee include:

•

•

•

•

developing,  reviewing  and  assessing  our  corporate  governance  documents,  including  our  Corporate 
Governance Guidelines and Code of Business Conduct and Ethics, and reviewing management’s efforts to 
monitor compliance with our programs and policies designed to ensure adherence to applicable laws and 
rules;

identifying  and  evaluating  candidates  to  serve  as  directors  consistent  with  the  criteria  approved  by  our 
Board of Directors;

recommending candidates for selection to our Board of Directors, or, to the extent required below, to serve 
as nominees for director for the annual meeting of stockholders;

reviewing, discussing and assessing the performance of our Board of Directors and its committees;

• making  other  recommendations  to  our  Board  of  Directors  regarding  the  Board’s  leadership  structure  and 

other affairs relating to our directors; 

•

•

oversee  the  Company’s  environmental,  social  and  governance  efforts,  progress  and  disclosures  and 
regularly review emerging corporate governance issues and practices, including proxy advisory firm policies 
and recommendations; and

reviewing and assessing, at least annually, the performance of the Nominating and Corporate Governance 
Committee and the adequacy of its charter. 

The  Nominating  and  Corporate  Governance  Committee  believes  that  candidates  for  director  should  have 
certain minimum qualifications, including the ability to read and understand basic financial statements, being over 
21 years of age and having the highest personal integrity and ethics. The Nominating and Corporate Governance 
Committee  also  intends  to  consider  such  factors  as  possessing  relevant  expertise  upon  which  to  be  able  to  offer 
advice  and  guidance  to  management,  having  sufficient  time  to  devote  to  the  affairs  of  the  Company,  having 
demonstrated excellence in his or her field, having the ability to exercise sound business judgment and having the 
commitment  to  rigorously  represent  the  long-term  interests  of  our  stockholders.  However,  the  Nominating  and 
Corporate Governance Committee retains the right to modify these qualifications from time to time. 

Candidates  for  director  nominees  are  reviewed  in  the  context  of  the  current  composition  of  the  Board  of 
Directors and the competencies of the individual members, the current and future operating requirements of NGM 
and the long-term interests of stockholders, with the objective of having a balanced and effective Board of Directors 
that  reflects  a  variety  of  characteristics,  perspectives,  skills  and  professional  experience.  The  Nominating  and 
Corporate Governance Committee’s review and periodic assessments of the characteristics, perspectives, skills and 

16

professional experience it seeks in the Board as a whole, and in individual directors, in connection with its review of 
the  Board’s  composition,  enables  it  to  assess  the  effectiveness  of  its  goal  of  achieving  a  balanced  and  effective 
Board  comprised  of  a  diverse  set  of  directors.  In  conducting  this  assessment,  the  Nominating  and  Corporate 
Governance Committee typically considers diversity in terms of background, perspective and experience, including 
diversity  with  respect  to  race,  ethnicity,  gender  and  sexual  orientation,  and  such  other  factors  as  it  deems 
appropriate,  given  the  current  needs  of  the  Board  of  Directors  and  NGM.  The  Nominating  and  Corporate 
Governance  Committee  and  our  Board  of  Directors  are  committed  to  actively  seeking  highly-qualified  candidates 
who  are  women  or  from  underrepresented  minorities  to  include  in  the  pool  of  candidates  from  which  director 
nominees are chosen. 

The Nominating and Corporate Governance Committee uses its network of contacts to compile a list of potential 
candidates,  but  may  also  engage,  if  it  deems  appropriate,  a  professional  search  firm.  In  January  2022,  the 
Nominating and Corporate Governance Committee engaged Heidrich & Struggles to assist in the search for well-
qualified  and  credentialed  director  candidates.  The  Nominating  and  Corporate  Governance  Committee  conducts 
any  appropriate  and  necessary  inquiries  into  the  backgrounds  and  qualifications  of  possible  candidates  after 
considering  the  function  and  needs  of  the  Board  of  Directors.  The  Nominating  and  Corporate  Governance 
Committee  meets  to  discuss  and  consider  the  candidates’  qualifications  and  then  selects  a  nominee  for 
recommendation to the Board of Directors by majority vote.

In  the  case  of  incumbent  directors  whose  terms  of  office  are  set  to  expire,  the  Nominating  and  Corporate 
Governance Committee reviewed these directors’ service to NGM, including the number of meetings attended, level 
of  participation,  quality  of  performance  and  any  relationships  and  transactions  that  might  impair  the  directors’ 
independence, as well as the overall composition of the Board and the desire to add new skill sets, expertise and 
diversity  to  the  Company.  In  the  case  of  all  director  candidates,  the  Nominating  and  Corporate  Governance 
Committee  also  determines  whether  the  nominee  is  independent  for  Nasdaq  purposes,  which  determination  is 
based upon applicable Nasdaq listing standards, applicable SEC rules and regulations and the advice of counsel, if 
necessary.

The  Nominating  and  Corporate  Governance  Committee  will  consider  director  candidates  recommended  by 
stockholders. The Nominating and Corporate Governance Committee does not intend to alter the manner in which it 
evaluates candidates, including the minimum criteria set forth above, based on whether or not the candidate was 
recommended  by  a  stockholder.  Stockholders  who  wish  to  recommend  individuals  for  consideration  by  the 
Nominating and Corporate Governance Committee to become nominees for election to the Board of Directors may 
do  so  by  delivering  a  written  recommendation  to  the  Nominating  and  Corporate  Governance  Committee  at  the 
following  address:  333  Oyster  Point  Boulevard,  South  San  Francisco,  California  94080,  Attn:  Secretary. 
Submissions  must  include  the  full  name  of  the  proposed  nominee,  a  description  of  the  proposed  nominee’s 
business  experience  for  at  least  the  previous  five  years,  complete  biographical  information,  a  description  of  the 
proposed nominee’s qualifications as a director and a representation that the nominating stockholder is a beneficial 
or record holder of our common stock and has been a holder for at least one year. Any such submission must be 
accompanied by the written consent of the proposed nominee to be named as a nominee and to serve as a director 
if elected. The Secretary will forward such communication to the Board of Directors.

Stockholder Communications with the Board of Directors

Our Board of Directors believes that stockholders should have an opportunity to communicate with the Board of 
Directors, and efforts have been made to ensure that the views of stockholders are heard by the Board of Directors 
or  individual  directors,  as  applicable,  and  that  appropriate  responses  are  provided  to  stockholders  in  a  timely 
manner.  We  believe  that  our  responsiveness  to  stockholder  communications  to  the  Board  of  Directors  has  been 
excellent.  Stockholders  wishing  to  communicate  with  the  Board  of  Directors  or  an  individual  director  may  send  a 
written  communication  to  the  Board  of  Directors  or  such  director  c/o  NGM  Biopharmaceuticals,  Inc.,  333  Oyster 
Point  Boulevard,  South  San  Francisco,  California  94080,  Attn:  Secretary.  The  Secretary  will  review  each 
communication.  The  Secretary  will  forward  such  communication  to  the  Board  of  Directors  or  to  any  individual 
director  to  whom  the  communication  is  addressed  unless  the  communication  contains  advertisements  or 
solicitations or is unduly hostile, threatening or similarly inappropriate, in which case the Secretary shall discard the 
communication.

17

Code of Business Conduct and Ethics

We adopted a Code of Business Conduct and Ethics that applies to all of our employees, officers and directors, 
including those officers responsible for financial reporting. The full text of our Code of Business Conduct and Ethics 
is  posted  on  the  Investors  &  Media  section  of  our  website  at  www.ngmbio.com.  We  intend  to  disclose  future 
amendments  to  certain  provisions  of  our  Code  of  Business  Conduct  and  Ethics,  or  waivers  of  such  provisions, 
applicable  to  any  principal  executive  officer,  principal  financial  officer,  principal  accounting  officer  or  controller,  or 
persons performing similar functions, and our directors, on our website identified above. Information contained on, 
or that can be accessed through, our website is not incorporated by reference into and does not form a part of this 
Proxy Statement.

Corporate Governance Guidelines

As part of our Board of Directors’ commitment to enhancing stockholder value over the long term, our Board of 
Directors has adopted a set of Corporate Governance Guidelines to provide the framework for the governance of 
the Company and to assist our Board of Directors in the exercise of its responsibilities. Our Corporate Governance 
Guidelines  cover,  among  other  topics,  Board  composition  and  structure,  Board  membership  criteria,  director 
independence, Board  and  Board  committee  assessments, committees of the Board of Directors, Board access to 
management and outside advisors and director orientation and education. The Corporate Governance Guidelines, 
as  well  as  the  charters  for  each  committee  of  the  Board  of  Directors,  may  be  viewed  on  the  Investors  &  Media 
section of our website at www.ngmbio.com. Information contained on, or that can be accessed through, our website 
is not incorporated by reference into and does not form a part of this Proxy Statement.

Hedging and Pledging Policy 

We have adopted a policy, which applies to all of our directors and employees (including officers), that prohibits, 
among  other  things,  short  selling  of  our  securities,  trading  derivative  securities  of  the  Company  (other  than 
employee stock options) and purchasing our securities on margin or holding our securities in a margin account. The 
policy also provides that directors and employees (including officers) are prohibited from engaging in any hedging or 
monetization  transactions,  including  through  the  use  of  financial  instruments  such  as  prepaid  variable  forwards, 
equity  swaps,  collars  and  exchange  funds. Additionally,  directors,  officers  and  employees  may  not  engage  in  any 
transaction in our securities without first obtaining pre-clearance of the transaction from our Chief Financial Officer, 
General Counsel or their respective designees.

18

The following table sets forth certain information with respect to our executive officers as of March 25, 2022: 

EXECUTIVE OFFICERS

Name
William J. Rieflin(1)
David J. Woodhouse, Ph.D. (2)
Siobhan Nolan Mangini
Jin-Long Chen, Ph.D.(3)
Hsiao D. Lieu, M.D.
Valerie Pierce

_______________________________

Age
62
52
41
59
51
59

Position
Executive Chairman of the Board of Directors
Chief Executive Officer and Director
Chief Financial Officer
Founder, Chief Scientific Officer and Director
Senior Vice President, Chief Medical Officer
Senior Vice President, General Counsel and Chief 
Compliance Officer

(1)

(2)

(3)

Please see “Class I Directors Continuing in Office Until the 2023 Annual Meeting of Stockholders” for Mr. Rieflin’s biography.

Please see “Class III Director Nominees for Election for a Three-Year Term Expiring at the 2025 Annual Meeting of Stockholders” for 
Dr. Woodhouse’s biography.

Please see “Class II Directors Continuing in Office Until the 2024 Annual Meeting of Stockholders” for Dr. Chen’s biography.

Siobhan  Nolan  Mangini,  age  41,  has  served  as  our  Chief  Financial  Officer  since  July  2020.  Prior  to  that,  Ms. 
Nolan  Mangini  served  in  various  roles  at  Castlight  Health,  Inc.,  a  healthcare  technology  company,  from  2012  to 
February  2020,  and  most  recently  as  President  from  December  2019  to  February  2020  and  President  and  Chief 
Financial  Officer  from  July  2019  to  December  2019.  Prior  to  that,  she  served  as  Chief  Financial  Officer  from  July 
2016 to July 2019; Vice President, Finance & Business Operations from October 2015 to July 2016; Senior Director, 
Financial  Planning  &  Business  Operations  from  November  2014  to  September  2015;  and  Director,  Strategy  & 
Business Development from February 2012 to November 2014. Prior to joining Castlight Health, Ms. Nolan Mangini 
worked  at  Bain  &  Company,  a  management  consulting  company,  from  2009  to  January  2012,  specializing  in  the 
health  care  and  private  equity  practices.  She  currently  serves  as  a  member  of  the  board  of  directors  and  audit 
committee chair at Marathon Health, a private healthcare technology company. Ms. Nolan Mangini holds a B.S. in 
Economics  from  The  Wharton  School  at  the  University  of  Pennsylvania,  an  M.B.A.  from  the  Graduate  School  of 
Business at Stanford University and an M.P.A. from The Kennedy School of Government at Harvard University.

Hsiao D. Lieu, M.D., age 51, has served as our Senior Vice President, Chief Medical Officer since March 2019. 
Prior to that, Dr. Lieu worked at Genentech from November 2017 to March 2019 as Vice President of Early Clinical 
Development  for  non-oncology  molecules.  He  also  worked  at  Eli  Lilly  and  Company  from  July  2012  through 
November  2017,  where  he  held  various  leadership  roles,  most  recently  as  Global  Brand  Development  Leader, 
Autoimmune, Taltz®.  Prior  to  joining  Eli  Lilly,  Dr.  Lieu  was  a  co-founder  and  Chief  Executive  Officer  of  RetinoRx, 
LLC  and  Chief  Medical  Officer  and  Executive  Vice  President  at  Niles  Therapeutics,  Inc.  and  held  clinical 
development leadership roles with Portola Pharmaceuticals, Inc. and CV Therapeutics, Inc. (which was acquired by 
Gilead Sciences, Inc). Dr. Lieu was an attending cardiologist at San Francisco General Hospital from 2002 to 2013 
and an adjunct Associate Clinical Medical Professor at University of California, San Francisco. Dr. Lieu received his 
M.D. from Albert Einstein College of Medicine and B.A. from New York University.

Valerie  Pierce,  age  59,  has  served  as  our  Senior  Vice  President,  General  Counsel  and  Chief  Compliance 
Officer since October 2019. Prior to joining NGM, Ms. Pierce served as Senior Vice President, Associate General 
Counsel  at  Jazz  Pharmaceuticals  plc  from August  2017  through  September  2019  and  Vice  President, Associate 
General Counsel from September 2012 through August 2017, where she was responsible for corporate governance 
and securities matters, transactional support, legal operations and a wide variety of other matters. Before Jazz, Ms. 
Pierce worked in various in-house positions, including Vice President and Senior Transactional Counsel at Amyris, 
Inc., Senior Vice President and General Counsel at Sunesis Pharmaceuticals, Inc., General Counsel at the Institute 
for OneWorld Health and earlier roles at Tularik Inc. and ALZA Corporation. Ms. Pierce received a B.A. from Yale 
University and a J.D. from Yale Law School. 

19

COMPENSATION DISCUSSION AND ANALYSIS

We  became  a  public  company  in April  2019,  and  in  2020  and  2021  we  filed  our  proxy  statements  under  the 
scaled-down  reporting  rules  applicable  to  emerging  growth  companies. At  the  end  of  2021,  we  ceased  to  be  an 
emerging growth company as defined by applicable reporting rules, and, therefore, this Proxy Statement includes 
additional detail regarding executive compensation that was previously not required, including: this Compensation 
Discussion  and  Analysis,  or  CD&A;  additional  compensation  tables  for  “Grants  of  Plan-Based  Awards  in  2021,” 
“Option Exercises in 2021” and “Potential Payments upon Termination or Change in Control;” an advisory vote on 
the compensation of our named executive officers, which is included as Proposal 2 in this Proxy Statement; and an 
advisory vote on the preferred frequency of advisory votes on the compensation of our named executive officers, 
which is included as Proposal 3 in this Proxy Statement.

Our named executive officers for 2021 are: 

•

•

•

•

•

David J. Woodhouse, Ph.D., our Chief Executive Officer; 

Siobhan Nolan Mangini, our Chief Financial Officer; 

Jin-Long Chen, Ph.D., our Founder and Chief Scientific Officer;

Hsiao D. Lieu, M.D., our Senior Vice President and Chief Medical Officer; and

Valerie Pierce, our Secretary, Senior Vice President, General Counsel and Chief Compliance Officer.  

 This CD&A discusses the principles underlying our policies and decisions with respect to the compensation of 

our named executive officers and all material factors relevant to an analysis of these policies and decisions. 

Overview of Business 

 We are a biopharmaceutical company focused on discovering and developing novel, potentially life-changing 
medicines  for  people  whose  health  and  lives  have  been  disrupted  by  disease.  Our  biology-centric  drug  discovery 
approach aims to seamlessly integrate interrogation of complex disease-associated biology and protein engineering 
expertise  to  unlock  proprietary  insights  that  are  leveraged  to  generate  promising  product  candidates  and  enable 
their  rapid  advancement  into  proof-of-concept  studies.  As  explorers  on  the  frontier  of  life-changing  science,  we 
aspire to operate one of the most productive research and development engines in the biopharmaceutical industry. 
Currently,  we  have  seven  disclosed  programs,  including  four  in  Phase  2  or  2b  studies,  across  three  therapeutic 
areas: cancer, retinal diseases and liver and metabolic diseases. 

2021 Accomplishments

2021  was  a  transformational  year  for  us.  We  made  significant  progress  advancing  our  pipeline,  which  now 

includes six programs in the clinic.

Our key accomplishments in 2021 included the following: 

•

•

•

•

Raised $134.6 million in net proceeds in a follow-on public offering of common stock.

Renegotiated our collaboration agreement with Merck, Sharp & Dohme, Inc, or Merck, to regain worldwide 
rights to our disclosed oncology programs and to narrow the scope of the collaboration to focus primarily on 
the  discovery  and  development  of  novel  medicines  for  unmet  patient  needs  in  retinal  and  cardiovascular 
and metabolic diseases, including heart failure.

Completed enrollment of the Phase 2 CATALINA trial of NGM621, a monoclonal antibody product candidate 
against  complement  C3,  in  patients  with  geographic  atrophy,  or  GA,  secondary  to  age-related  macular 
degeneration, totaling 320 patients at 65 sites in the United States.

Presented the results of a Phase 1 trial of NGM621 in patients with GA at the Angiogenesis, Exudation, and 
Degeneration Annual Meeting and the Association for Research in Vision and Ophthalmology (ARVO) 2021 
Annual Meeting and published the data in the American Journal of Ophthalmology.

20

•

•

•

•

•

•

Initiated  the  placebo-controlled  Phase  2  portion  of  the  PINNACLES  trial  of  NGM120,  a  novel  GFRAL 
antagonist  antibody  product  candidate,  in  combination  with  gemcitabine  and  Nab-paclitaxel  as  a  first-line 
treatment in patients with metastatic pancreatic cancer.

Presented preliminary findings from an ongoing, open-label Phase 1a/1b dose escalation trial of NGM120 in 
patients  with  advanced  solid  tumors  at  the  European  Society  for  Medical  Oncology  (ESMO)  Virtual 
Congress.

Initiated  a  Phase  1/2  trial  of  NGM707,  a  dual  ILT2/ILT4  antagonist  antibody  product  candidate,  as  a 
monotherapy  and  in  combination  with  KEYTRUDA®  (pembrolizumab),  in  patients  with  advanced  solid 
tumors  and  progressed  the  trial  through  multiple  dose  cohorts  in  the  Phase  1a  monotherapy  dose 
escalation.

Entered into a clinical trial collaboration and supply agreement with Merck related to our ongoing Phase 1/2 
trial of NGM707 in combination with Merck’s KEYTRUDA® (pembrolizumab).

Disclosed  our  fourth  oncology  development  candidate,  NGM831,  an  ILT3  antagonist  antibody  product 
candidate,  further  establishing  our  growing  portfolio  of  development  candidates  focused  on  tumor  stroma 
biology and myeloid reprogramming.  

Enrolled patients in ALPINE 4, the Phase 2b trial of aldafermin in patients with compensated non-alcoholic 
steatohepatitis cirrhosis (F4 NASH), throughout 2021, enabling us to complete enrollment in January 2022.

Executive Compensation Philosophy and Pay-for-Performance Emphasis

Our  overall  compensation  philosophy  and  executive  officer  compensation  program  is  guided  by  the  following 

objectives and principles: 

•

•

•

structure  executive  compensation  to  reward  and  motivate  executive  officers  who  contribute  to  the 
achievement of our operational and strategic objectives; 

attract and retain executive officers who contribute to our Company’s ongoing performance and long-term 
success; and 

link  executive  officer  compensation  and  stockholder  interests  through  the  grant  of  long-term  equity 
incentives. 

   We seek to attract, motivate and retain highly qualified executive officers by compensating them competitively, 
consistent  with  our  success  and  their  contribution  to  that  success.  Our  ability  to  excel  depends  on  the  skills, 
creativity, integrity and teamwork of all of our employees, including our executive officers, in service of not only our 
short-term goals, but also our broader long-term strategic objectives. Given the long product development cycles in 
the  biopharmaceutical  industry,  our  Compensation  Committee  believes  that  compensation  paid  to  our  executive 
officers  should  be  aligned  with  both  our  short-  and  long-term  performance  and  results  intended  to  create 
stockholder  value.  Furthermore,  compensation  paid  to  our  executive  officers  is  intended  to  enhance  our  ability  to 
attract  and  retain  highly  qualified  executives  in  a  competitive  talent  market.    Mindful  of  these  principles,  we  have 
structured  our  compensation  program  to  ensure  that  a  significant  portion  of  our  executive  officers’  compensation 
opportunity is related to factors that are designed to enhance stockholder value and facilitate attracting and retaining 
qualified key executives who are critical to our long-term success.

A  significant  percentage  of  target  compensation  for  our  Chief  Executive  Officer  and  other  named  executive 
officers is structured in the form of “at-risk” compensation, consisting of the opportunity to earn annual performance 
bonus  payments  dependent  upon  Company  and  individual  performance  and  stock  option  grants.  We  believe  this 
approach  best  aligns  our  executive  officers’  interests  with  those  of  our  stockholders  for  both  near-  and  long-term 
performance. Target total compensation for our named executive officers for 2021, as shown below, reflects annual 
base salary, each individual’s bonus paid out at target (as further described below under the heading “Performance-
Based  Bonus  Program”)  and  the  grant  date  fair  value  of  equity  awards  granted  during  the  year  (as  reported  in 
“Executive Compensation—Summary Compensation Table” below).

21

Key Features of our Executive Compensation Program

What We Do
✓ Design executive compensation to align pay with 
performance

What We Don’t Do
X No excessive or “single-trigger” change in 
control or severance payments

X No excise tax or other tax gross-ups

X No guaranteed bonuses or base salary 
increases

X No executive fringe benefits or perquisites

✓ Emphasize long-term equity incentives, with the majority of 
executive compensation being “at-risk”

✓ Reevaluate and adjust our program annually based on 
company and market developments and stockholder 
feedback

✓ Discourage inappropriate risk-taking
✓ Prohibit hedging and pledging by officers and directors
✓ Engage an independent compensation consultant who 
reports directly to the Compensation Committee

✓ Have 100% independent directors on the Compensation 
Committee who meet regularly in independent session 
without management present

22

Process for Determining Executive Compensation 

Role of Our Compensation Committee and the Chief Executive Officer 

Our Compensation Committee is responsible for overseeing and approving the compensation of our executive 
officers.  In  this  capacity,  our  Compensation  Committee  designs,  implements,  reviews  and  approves  all 
compensation  for  our  executive  officers,  except  for  our  Chief  Executive  Officer  and  Executive  Chairman,  whose 
respective compensation is approved by our Board of Directors based on recommendations from our Compensation 
Committee. To aid the Compensation Committee in making its determination, our Chief Executive Officer provides 
recommendations  annually  to  the  Compensation  Committee  regarding  the  compensation  of  all  executive  officers 
(other  than  himself  and  the  Executive  Chairman)  based  on  the  overall  corporate  achievements  during  the  period 
being assessed and his knowledge of the individual contributions to our success by each of the executive officers. 
The  Compensation  Committee  takes  these  recommendations  into  consideration  when  determining  the  overall 
performance of the company and each of our executive officers individually, as demonstrated by progress against 
corporate goals and achievement against other corporate priorities. 

Role of the Independent Compensation Consultant 

For 2021, the Compensation Committee engaged Aon’s Human Capital Solutions practice, a division of Aon plc 
(“Aon”),  as  its  independent  compensation  consultant  to  examine  various  policies  under  the  Compensation 
Committee’s charter. Aon reports directly to the Compensation Committee, and the Compensation Committee has 
the sole authority to hire, fire and direct the work of Aon. In 2021, Aon advised the Compensation Committee on a 
variety of compensation-related issues, including: 

•

•

•

•

•

•

identifying an updated peer group of companies for  market comparison purposes; 

gathering  data  on  our  executive  officer  cash  and  equity  compensation  relative  to  competitive  market 
practices; 

gathering data on peer group short- and long-term incentive practices; 

gathering data on peer group equity use and dilution; 

addressing trends and best practices in executive compensation to inform the Compensation Committee’s 
decisions; and 

developing  a  market-based  framework  for  potential  changes  to  our  compensation  program  for  the 
Compensation Committee’s review and input. 

After review and consultation with Aon, our Compensation Committee determined that Aon is independent, and 
that  there  is  no  conflict  of  interest  resulting  from  retaining  Aon  currently  or  during  2021.  In  reaching  these 
conclusions, our Compensation Committee considered the factors set forth in the SEC rules and the Nasdaq listing 
standards. Other than services provided to our Compensation Committee, Aon has not performed any other work 
for us. 

Defining and Comparing Compensation to Market Benchmarks 

Because  we  aim  to  attract  and  retain  the  most  highly  qualified  executive  officers  in  an  extremely  competitive 
market  for  talent,  our  Compensation  Committee  believes  that  it  is  important  when  making  its  compensation 
decisions to be informed as to the current practices of comparable public companies with which we compete for top 
talent. To this end, as described below, the Compensation Committee reviews certain market data compiled by Aon 
for  each  executive  officer’s  position,  including  information  relating  to  the  mix  and  levels  of  compensation  for 
executive  officers  in  the  biopharmaceutical  industry,  with  a  focus  on  target  total  compensation  in  line  with  the 
Compensation Committee’s holistic approach to executive compensation. The use of market data is not formulaic, 
and  the  Compensation  Committee  considers  market  data  as  only  one  of  the  factors  that  informs  its  decisions,  as 
described below.

23

Determination of 2021 Peer Group

In October 2020, our Compensation Committee, using information provided by Aon, established a peer group to 
be used in connection with making compensation decisions for 2021 based on a balance of industry focus, number 
of employees, state of development, complexity and market capitalization. Specifically, the selection was focused on 
public  biopharmaceutical  companies  that  are  pre-commercial,  with  an  emphasis  on  companies  that  have  recently 
gone public and a preference for companies with product candidates in Phase 2 or Phase 3 clinical trials, as well as 
preclinical platform companies where appropriate, in each case meeting at least two of the following three criteria: 

•

•

•

companies with market capitalizations that range from approximately 0.3x to 3.0x our market capitalization 
at the time of selecting the peer group (i.e., $400 million to $3.6 billion); 

companies with 100 to 500 employees; and

companies based in the United States, with a focus on companies headquartered within the Bay Area and 
other biotechnology hub locations.

Based on these criteria, in October 2020, Aon recommended, and our Compensation Committee approved, the 

following companies as our peer group for 2021:

Adverum Biotechnologies, Inc.

Alector, Inc.

Allogene Therapeutics, Inc.

AnaptysBio, Inc.

Apellis Pharmaceuticals, Inc.

Arcus Biosciences, Inc.

Atara Biotherapeutics, Inc.

Constellation Pharmaceuticals, Inc.

CytomX Therapeutics, Inc.

Denali Therapeutics Inc.

Dicerna Pharmaceuticals, Inc.

Editas Medicine, Inc.

Fate Therapeutics, Inc.

Gossamer Bio, Inc.

Intellia Therapeutics, Inc.

Madrigal Pharmaceuticals, Inc.

Odonate Therapeutics, Inc.

Replimune Group, Inc.

Rubius Therapeutics, Inc.

Tricida, Inc.

Turning Point Therapeutics, Inc.

Voyager Therapeutics, Inc.

At the time of approval of the 2021 peer group, our market cap was between the 50th and 60th percentiles of 

the peer companies, reflecting strong alignment with the companies selected for inclusion.

Use of Market Data

In late 2020, Aon completed an assessment of executive compensation based on our chosen 2021 peer group 
to inform the Compensation Committee’s determination of executive compensation for 2021. This assessment used 
market  data  that  was  compiled  from  multiple  sources  and  provided  by  Aon  to  the  Compensation  Committee, 
including: (i) data from the Aon Global Life Sciences Survey with respect to the 2021 peer group companies listed 
above, or the peer survey data; (ii) the 2021 peer group companies’ publicly disclosed information, or public peer 
data;  and  (iii)  data  from  public  biotechnology  and  pharmaceutical  companies  in  the  Aon  Global  Life  Sciences 
Survey,  or  the  general  survey  data,  which  included  survey  data  with  respect  to  our  selected  2021  peer  group 
companies. Generally, peer survey data and public peer data are used in establishing market data reference points, 
and the general survey data is used when there is a lack of peer survey data and public peer data for an executive 
officer’s position. The peer survey data, the general survey data and the public peer data are collectively referred to 
in this Proxy Statement as market data.

Our  Compensation  Committee  reviews  each  executive  officer’s  target  total  compensation,  comprising  both 
target total cash compensation (consisting of base salary and annual target performance-based bonus) and equity 
compensation,  against  the  market  data  described  above  primarily  to  ensure  that  our  executive  compensation 
program,  as  a  whole,  is  positioned  competitively  to  attract  and  retain  the  highest  caliber  of  executive  officers  and 
that the total compensation opportunity for the executive officer group is aligned with our corporate objectives and 
strategic needs. However, the Compensation Committee recognizes that its compensation decisions may result in 

24

compensation  that  is  higher  or  lower  than  that  paid  by  peer  companies  for  similar  positions  based  on  the 
Compensation Committee’s exercise of its discretion and its consideration of factors such as experience, scope of 
position,  position  criticality  and  career  arc.  Our  Compensation  Committee  believes  that  over-reliance  on 
benchmarking against market data, particularly peer survey data, can result in compensation that is unrelated to the 
value  delivered  by  our  executive  officers  because  compensation  benchmarking  does  not  take  into  account 
company-to-company variations among actual roles with similar titles or the specific performance of the individual 
executive  officer.  Additionally,  due  to  the  nature  of  our  business,  we  compete  for  executive  talent  with  many 
companies  that  are  not  similar  to  our  peer  companies,  including  with  public  companies  that  are  larger  and  more 
established than we are or that possess greater resources than we do and, particularly for certain roles, that may be 
in  industries  other  than  biotechnology,  with  smaller  private  companies  that  may  be  able  to  offer  greater  equity 
compensation  potential  and  with  prestigious  academic  and  non-profit  institutions.  Compensation  data  for  such 
companies and institutions is not reflected in the market data. 

As  a  result,  the  Compensation  Committee  does  not  use  a  formulaic  approach  to  set  pay  at  a  particular 
positioning within the market data; rather, the Compensation Committee reviews a range of market data reference 
points  as  one  factor  before  making  compensation  determinations  for  employees  generally  and  on  an  individual 
basis for each executive officer. While the Compensation Committee views a range of reference points, it generally 
considers  the  60th  percentile  of  market  data  for  base  salary  and  the  50th  percentile  of  market  data  for  each  of 
annual target bonus awards, long-term incentive compensation and target total direct compensation as appropriate 
general targets to take into consideration when determining overall employee compensation. 

Key Factors Used in Determining Executive Compensation 

When determining the compensation of each of our executive officers, our Compensation Committee, with input 
from  our  Chief  Executive  Officer  and  reference  to  the  market  data,  generally  considers  a  number  of  key  factors, 
including:

•

•

our overall corporate performance, 

our performance against our intentionally aggressive annual corporate goals and other corporate priorities;

• market trends and pressures;

•

•

•

•

•

the experience level of the executive officer and the scope and criticality of their role;

the executive officer’s individual performance and career trajectory;

internal pay equity;

the need to attract and retain talent in a competitive market; and

the impact of aggregate compensation on the annual budget and stockholder dilution.

In making decisions regarding executive compensation, the Compensation Committee members also exercise 
their independent judgment and bring to bear their experience and understanding of compensation practices in the 
biopharmaceutical industry. 

Elements of Executive Compensation; 2021 Compensation Decisions for our Named Executive Officers

The primary components of our executive compensation program are base salary, annual performance-based 
cash  bonus  awards  and  annual  option  awards.  We  believe  that  these  components,  along  with  our  other  benefits, 
foster  a  productive  work  environment  that  offers  our  employees  the  flexibility  and  opportunity  to  thrive  in  a 
collaborative  atmosphere  and  to  receive  meaningful  rewards  and  recognition  for  their  contributions  to  our  growth 
and success. We view these components of compensation as related but distinct. While annual cash bonus awards 
and  annual  option  awards  are  not  guaranteed,  we  believe  that,  as  is  common  in  the  biopharmaceutical  industry, 
base salary, annual cash bonuses and equity-based awards are all necessary to attract and retain employees. To 
date, we have not adopted any formal policies or guidelines for allocating compensation between long- and short-
term  compensation,  or  between  cash  and  non-cash  compensation.  However,  as  described  above,  in  practice  the 
vast majority of compensation for our named executive officers is structured in the form of “at-risk” compensation, 
intentionally designed to align our executive officers’ interests with those of our stockholders for near- and long-term 
performance.

25

Base Salaries 

Base  salary  is  an  important  element  of  compensation  to  attract  and  retain  our  executive  officers.  We  provide 
base  salary  as  a  fixed  source  of  cash  compensation  to  recognize  each  named  executive  officer’s  day-to-day 
responsibilities, while providing an appropriate and competitive base level of current cash income. Adjustments to 
base  salaries  are  generally  based  on  the  scope  of  the  executive  officer’s  responsibilities,  position  criticality, 
experience  and  tenure,  as  well  as  current  market  data  regarding  similar  positions  and  other  factors  described 
above. Base salary increases are not formulaic or guaranteed.

In early 2021, the 2021 annual base salaries of our named executive officers were determined and approved by 
our Board of Directors (with respect to Dr. Woodhouse) and by our Compensation Committee (with respect to our 
other  named  executive  officers),  with  retroactive  effect  to  January  1,  2021.  The  base  salary  increases  principally 
reflected  general  merit  and  competitive  market  adjustments.  In  particular,  with  respect  to  Dr.  Woodhouse,  the 
adjustment was made to address the competitive positioning of his base salary, which was below the 25th percentile 
of  the  market  data  collected  by Aon. After  giving  effect  to  Dr.  Woodhouse’s  base  salary  increase,  his  base  salary 
was positioned at the 25th percentile of the market data. The base salary of Dr. Chen was positioned at the 75th 
percentile of the market data in light of the criticality of the Chief Scientific Officer position to our Company generally, 
as well as recognition of Dr. Chen’s founder status, excellent performance and significant ongoing contributions to 
the culture of our Company. The base salaries of the other named executive officers were positioned between the 
25th  and  50th  percentiles  of  the  market  data.  The  following  table  shows  each  named  executive  officer’s  2021 
annual base salary: 

Name

David J. Woodhouse, Ph.D.
Siobhan Nolan Mangini (1)
Jin-Long Chen, Ph.D.

Hsiao D. Lieu, M.D.

Valerie Pierce

_______________________________

(1)

Ms. Nolan Mangini joined the Company in July 2020.

Performance-Based Bonus Program

2020 Annual 
Base Salary 
($)

2021 Annual 
Base Salary 
($)

Percent 
Increase

525,000 

425,000 

515,000 

432,000 

395,000 

580,000 

435,000 

530,000 

450,000 

412,000 

 10.5 %

 2.4 %

 2.9 %

 4.2 %

 4.3 %

We  maintain  an  annual  cash  performance-based  bonus  program  in  which  all  employees,  including  executive 
officers,  who  are  employed  by  us  as  of  September  30  of  the  performance  year  are  eligible  to  participate.  The 
potential  for  annual  cash  bonuses  is  intended  to  provide  financial  incentives  to  employees  to  drive  individual  and 
Company  performance  and  achievement  of  annual  corporate  goals.  Whether  a  bonus  is  paid  to  any  executive 
officer  in  any  given  year  is  solely  within  the  discretion  of  the  Compensation  Committee  (or  the  Board,  as 
appropriate) and is dependent primarily on an assessment of Company and individual performance. As a result, we 
consider annual performance bonuses to be a form of “at-risk” compensation that is designed to align our executive 
officers’ interests with those of our stockholders. 

The    annual  cash  bonus  targets  for  our  executive  officers  are  set  by  the  Compensation  Committee  (or,  with 
respect to our Chief Executive Officer and Executive Chairman, by our Board of Directors) as a percentage of each 
executive officer’s base salary. Prior to 2021, the bonus targets for our executive officers were set at below-market 
levels as we gradually transitioned from the 12% target in place prior to our initial public offering to more competitive 
bonus targets based on market data. Bonus targets for 2020 for our executive officers were originally set at 25% of 
their  respective  base  salaries. After  reviewing  peer  company  data  with Aon,  in  October  2020,  the  Compensation 
Committee decided to increase the bonus targets for employees at the vice president level and above, including our 
executive  officers,  to  30%  for  2020.  In  2021,  based  on  the  Compensation  Committee’s  (or  the  Board’s,  as 
appropriate) analysis of the market data with respect to annual bonus targets and target total cash compensation, 
the  Compensation  Committee  (and  our  Board,  as  appropriate)  determined  to  increase  each  named  executive 
officer’s  bonus  target  for  2021  from  30%  to  the  applicable  percentage  set  forth  in  the  table  below  in  an  effort  to 

26

 
 
 
 
 
 
 
 
 
 
move the opportunity to earn a bonus to, or closer to, the market 50th percentile for similar positions, while taking 
into consideration internal equity and experience in role. 

Name
David J. Woodhouse, Ph.D.
Siobhan Nolan Mangini
Jin-Long Chen, Ph.D.(1)
Hsiao D. Lieu, M.D.
Valerie Pierce

_______________________________

2021 Target Bonus Award 
(percent of base salary)

2021 Target Bonus Award 
Relative to Peer Data 
(percentile)

55%
40%

45%
40%
40%

25th
50th
75th
25th
50th

(1)

The 2021 target bonus for Dr. Chen was positioned at the 75th percentile of the market data for his position in light of 
the  criticality  of  the  Chief  Scientific  Officer  position  to  our  Company  generally,  as  well  as  recognition  of  Dr.  Chen’s 
founder status and significant ongoing contributions to the culture of our Company.

Bonuses for all employees, including our executive officers, are allocated from a bonus pool that is determined 
by the Compensation Committee each year. In determining the amount of bonus pool funding, the Compensation 
Committee considers a number of factors, including the Company’s achievement of intentionally aggressive annual 
corporate goals set by our Board and adopted by the Compensation Committee, the business environment in which 
the Company’s results were achieved, achievements and challenges not expressly included in or contemplated by 
the  annual  corporate  goals,  and  market  data  and  dynamics. The  total  aggregate  bonus  payout  for  all  employees, 
including executive officers, does not exceed the amount of the approved bonus pool.

The Company’s annual corporate goals generally fall into two broad strategic areas – advancement of research 
and development (“R&D”) programs and corporate business objectives – and are intended to drive specific product 
discovery  objectives  and  preclinical  and  clinical  development  achievements  across  our  broad  pipeline  and  to 
continue to build the foundation for the Company’s future growth. The philosophy of the Board since the inception of 
the Company has been to establish very aggressive annual corporate goals, based on a belief that more progress 
will  be  made  in  the  exercise  of  striving  to  achieve  stretch  goals,  even  if  all  of  the  goals  are  not  fully  achieved. 
Consistent with that philosophy, the 2021 corporate goals approved by our Board of Directors, or the 2021 goals, 
were  intentionally  aggressive  stretch  goals  designed  to  incentivize  extraordinary  performance,  while  recognizing 
that 100% achievement of all of our stretch goals was unlikely to be achieved.  Nonetheless, the Board takes the 
position  that  to  set  goals  at  a  level  where  all  of  them  can  realistically  be  achieved  does  not  fit  our  culture,  which 
strives  to  incentivize  extraordinary  performance.  As  a  result,  the  Compensation  Committee  determined  at  the 
beginning of 2021 that the achievement of approximately 80% of our challenging 2021 goals could result in funding 
100%  of  the  bonus  pool.  The  Compensation  Committee  recognized  that  achieving  even  80%  of  the  2021  goals 
would  be  difficult,  requiring  focused  effort  and  diligence,  and  would  represent  strong  positive  alignment  with  the 
Company’s business objectives.

In  early  2022,  in  making  its  decision  regarding  the  amount  of  the  bonus  pool,  the  Compensation  Committee, 
based  on  input  from  our  Chief  Executive  Officer  and  other  members  of  the  Board,  considered,  as  one  factor,  our 
achievements  against  our  aggressive  2021  goals,  which  contained  both  R&D  and  corporate  business  goals.  The 
R&D goals encompassed a number of specific development goals for aldafermin and our other product candidates 
and  goals  related  to  drug  discovery  research  activities.  The  corporate  business  goals  related  to  recruiting  and 
retention efforts, corporate development and investor relations activities, cybersecurity risk assessments, financial 
audit  and  reporting  goals,  including  successful  SOX  404(b)  readiness,  diversity,  equity  and  inclusion,  or  DEI,  and 
spending control. Specifically, the Compensation Committee noted the following achievements with respect to our 
2021 goals:

•

•

•

raising $134.6 million in a follow-on public offering of common stock in January 2021 at $27.00 per share;

completion  of  enrollment  in  the  NGM621  CATALINA  clinical  trial,  including  enrolling  approximately  30% 
more subjects than the original target;

successful renegotiation of the Merck collaboration, particularly with respect to regaining ownership of all of 
the product candidates in our oncology portfolio;

27

•

•

•

•

initiation of a Phase 1/2 clinical trial of NGM707;

additional progress in the development of NGM120, NGM831 and NGM438;

successful preparations for SOX 404(b) compliance; and

progress in our DEI efforts and associated goals.

In  addition,  in  making  its  decision,  the  Compensation  Committee  considered  notable  achievements  and 
challenges not expressly included in or contemplated by the 2021 goals. The Compensation Committee noted that, 
in May 2021, the Company’s 24-week Phase 2b ALPINE 2/3 study evaluating aldafermin in F2/F3 NASH patients 
did not meet its primary endpoint of fibrosis improvement. As a result, the 2021 goals relating to the advancement of 
aldafermin in F2/F3 NASH patients into Phase 3 clinical trials were no longer relevant, which led the Company to 
shift resources toward advancing the Company’s other programs. In addition, in June 2021, the restructuring of our 
collaboration with Merck narrowed the future scope of the collaboration requiring restructuring and refocusing of our 
research  efforts  and  making  some  of  the  2021  goals  irrelevant.  As  a  result  of  both  of  these  significant  and 
unexpected events, in June 2021, management, the Compensation Committee and the Board agreed upon a set of 
revised priorities for the second half of the year, including:

•

•

•

•

•

building  oncology-focused capabilities and talent to advance our oncology portfolio that we wholly own as a 
result of the collaboration restructuring;

progressing the development of NGM707;

ramping  up  business  development  activities  to  be  positioned  to  maximize  the  value  of  our  broad  portfolio 
and access late-stage development and commercial capabilities, if appropriate;

operationalizing our amended collaboration with Merck; and 

successfully navigating through the continuing and evolving impacts of the COVID-19 pandemic. 

In  its  assessment,  the  Compensation  Committee  also  considered  progress  made  with  respect  to  these  revised 
priorities  to  ensure  that  management  had  appropriately  and  successfully  pivoted  its  focus  and  efforts  to  those 
activities that were in the best interests of the Company and its stockholders in the second half of the year in light of 
the  changes  that  occurred  in  the  first  half  of  the  year,  particularly  given  the  return  of  our  oncology  product 
candidates from Merck as a result of the collaboration restructuring. Considering the totality of 2021 achievements, 
responses  to  changed  corporate  priorities,  financial  impact  and  the  current  competitive  market  for  talent,  the 
Compensation  Committee  determined  to  fund  the  bonus  pool  in  an  aggregate  amount  equal  to  all  employee 
bonuses paid at their respective targets. 

In early 2022, the Compensation Committee also determined (or, with respect to Dr. Woodhouse, recommended 
that  the  Board  of  Directors  approve)  the  amount  of  cash  bonuses  for  each  named  executive  officer,  taking  into 
account each named executive officer’s bonus target, his or her contributions to achievement of corporate goals and 
other company achievements, other aspects of individual performance, total cash compensation relative to market 
data and other factors. The Compensation Committee (or Board, as applicable) did not attempt to pinpoint the level 
of  achievement  of  the  2021  goals  and  priorities,  or  each  named  executive  officer’s  individual  performance  during 
2021,  in  a  quantitative  or  formulaic  manner.  Accordingly,  we  do  not  consider  these  bonuses  to  be  “non-equity 
incentive plan compensation” within the meaning of applicable SEC rules. 

The  Compensation  Committee  considered  the  following  aspects  of  each  named  executive  officer’s  individual 
performance,  including  contributions  toward  the  corporate  accomplishments  noted  above,  when  determining  the 
amount of his or her 2021 cash bonus payment. 

•

Dr.  Woodhouse:  our  Compensation  Committee  considered  Dr.  Woodhouse’s  role  in  leading  the  company 
during  a  challenging  pandemic  year,  with  accomplishments  that  included  the  rapid  enrollment  of  our 
CATALINA trial, the agile redeployment of resources following the ALPINE 2/3 data readout to support our 
focused efforts in oncology, the advancement of our three new myeloid reprogramming product candidates, 
the  renegotiation  of  our  collaboration  with  Merck  resulting  in  regained  rights  to  our  oncology  portfolio  and 
the January follow-on equity offering. 

• Ms.  Nolan  Mangini:  our  Compensation  Committee  considered  Ms.  Nolan  Mangini’s  leadership  role  in 
investor  relations  and  finance  including  the  preparation  and  execution  of  our  January  follow-on  equity 

28

offering,  her  leadership  role  in  strategy  and  business  development  including  the  renegotiation  of  our 
collaboration  with  Merck  resulting  in  regained  rights  to  our  oncology  portfolio,  her  leadership  of  the 
accounting organization including successfully preparing the Company for SOX 404(b) compliance and her 
successful recruitment of key new staff in each of her areas of functional oversight. 

Dr.  Chen:  our  Compensation  Committee  considered  Dr.  Chen’s  leadership  role  in  the  discovery  and 
ongoing  scientific  support  for  our  three  new  myeloid  reprogramming  product  candidates,  NGM707, 
NGM831  and  NGM438,  the  importance  of  his  contributions  to,  and  achievements  under,  the  Merck 
collaboration  that  enabled  the  favorable  renegotiation  of  the  collaboration  terms,  his  efforts  to  optimize 
productivity  and  opportunity  under  the  revised  Merck  agreement,  recruitment  of  key  new  staff  in  our 
discovery research function, his expert guidance and decision making across our R&D portfolio and his role 
as company-wide champion of our science-led culture. 

Dr. Lieu: our Compensation Committee considered Dr. Lieu’s leadership role in the oversight and progress 
of all of our product candidate clinical trials, including the rapid enrollment of our CATALINA trial with 30% 
more  patients  than  originally  targeted,  the  rapid  shifting  of  internal  resources  in  our  development 
organization  following  the  ALPINE  2/3  data  readout  to  support  our  focus  of  efforts  in  oncology  and  the 
recruitment of critical new staff in regulatory, clinical development and biometrics with expertise in oncology. 

•

•

• Ms.  Pierce:  our  Compensation  Committee  considered  Ms.  Pierce’s  leadership  role  of  our  legal  and 
compliance  functions  in  the  preparation  and  execution  of  our  January  follow-on  equity  offering, 
renegotiation  of  our  collaboration  with  Merck  and  other  key  company  contracts,  timely  filing  of  SEC 
reporting  documents  and  broader  contributions  to  managing  company  growth  and  diversity,  equity  and 
inclusion efforts.

In  light  of  all  the  foregoing,  the  Compensation  Committee  approved  (or,  with  respect  to  Dr.  Woodhouse, 
recommended that the Board of Directors approve) bonus payments for 2021 for each named executive officer as 
set forth in the table below, all of which were approximately in line with their target bonus percentage. 

Named Executive Officer
David J. Woodhouse, Ph.D.

Siobhan Nolan Mangini

Jin-Long Chen, Ph.D.

Hsiao D. Lieu, M.D.

Valerie Pierce

Equity Compensation 

Actual 2021 Performance-
Based Bonus Award
($)

Actual 2021 Performance-
Based Bonus Award 
(% of Base Salary)

300,000

175,000

200,000

175,000

170,000

52

40

38

39

41

We believe that our ability to grant equity awards is a valuable and necessary compensation tool that aligns the 
long-term financial interests of our executive officers with the financial interests of our stockholders and is therefore 
a  key  aspect  of  our  pay-for-performance  program.  In  addition,  we  believe  that  our  ability  to  grant  equity  awards 
helps us to attract, retain and motivate executive officers, and fosters an ownership culture, designed to encourage 
them to devote their best efforts to our business and financial success. To date, all equity awards have been in the 
form of stock options. Stock options provide value to our executive officers only if the market price of our common 
stock appreciates over the fair market value on the stock option grant date. Vesting of options is generally tied to 
continuous service with us, serving as an additional retention measure. Our executive officers are typically awarded 
an  initial  new  hire  option  grant  upon  commencement  of  employment,  as  well  as  annual  option  grants  thereafter. 
Annual grants historically  commenced after 12 to 18 months of employment, but currently typically commence in 
the year following the executive officer’s employment start date so long as the executive officer was employed by 
October 1st of the preceding year (although the amount of any such grant takes into consideration the amount of 
time that has passed since the new hire grant was made). However, an annual option grant is not guaranteed and is 
awarded  at  the  sole  discretion  of  the  Compensation  Committee  (or  Board,  as  appropriate).  We  consider  annual 
option grants to be a form of “at-risk” compensation.

Each  of  our  named  executive  officers  currently  holds  stock  options  under  our  Amended  and  Restated  2018 
Equity Incentive Plan, or the Restated 2018 Plan, and some hold options under our 2008 Equity Incentive Plan, or 
the  2008  Plan.  Such  options  were  granted  subject  to  the  general  terms  of  the  applicable  plan  and  the  applicable 

29

forms of stock option agreement thereunder. All options are granted with a per share exercise price equal to no less 
than the fair market value of a share of our common stock on the grant date, and generally vest, for initial new hire 
grants, as to 25% of the shares subject to the option on the first anniversary of the applicable new hire start date 
with the remainder vesting on a monthly basis over 36 months thereafter and, for annual grants, on a monthly basis 
over  48  months,  in  each  case  subject  to  continued  service  with  us  through  each  vesting  date. All  options  have  a 
maximum term of up to 10 years from the date of grant, subject to earlier expiration following the cessation of an 
executive  officer’s  continuous  service  with  us.  Option  vesting  is  subject  to  acceleration  as  described  below  under 
“Executive  Compensation—Potential  Payments  Upon  Termination  or  Change 
in  Control”  and  “—Equity 
Compensation  Plans.”  Options  generally  remain  exercisable  for  three  months  following  an  executive  officer’s 
cessation of continuous service, except in the event of a termination for cause or due to disability or death.

The  specific  vesting  terms  of  each  named  executive  officer’s  stock  options  are  described  below  under 
“Executive Compensation—Outstanding Equity Awards at December 31, 2021.” For additional information about our 
equity  compensation  plans,  please  see  the  section  titled  “Executive  Compensation—Equity  Compensation  Plans” 
below.

In  February  2021,  the  Compensation  Committee  granted  to  each  of  Drs.  Chen  and  Lieu  and  Mses.  Nolan 
Mangini and Pierce a stock option to purchase 175,000, 100,000, 50,000 and 100,000 shares of our common stock, 
respectively, which vest as to 1/48th of the shares subject to the option each month from January 1, 2021, subject to 
each executive’s continued service to us on each applicable vesting date. The amount of Ms. Nolan Mangini’s grant 
reflected the fact that she joined the Company on July 2020. In February 2021, on the Compensation Committee’s 
recommendation,  the  Board  of  Directors  approved  the  grant  of  a  stock  option  to  Dr.  Woodhouse  to  purchase 
450,000 shares of our common stock, which vests as to 1/48th of the shares subject to the option each month from 
January 1, 2021, subject to his continued service to us on each applicable vesting date. Such options were granted 
as of the second business day following the day on which the Company’s Annual Report on Form 10-K for the year 
ended December 31, 2020 was filed. Stock option grants for the named executive officers in 2021 were based on 
the  Compensation  Committee’s  consideration  of  a  number  of  factors,  including  market  data  for  the  relevant 
positions (evaluated based both on value and percent of company), management of dilution, the retention value of 
existing holdings and internal equity across the senior leadership team.

Other Features of Our Executive Compensation Program

Agreements with Our Named Executive Officers

We  have  entered  into  employment  agreements  or  offer  letters  with  each  of  our  named  executive  officers.  We 
designed these agreements to be part of a competitive compensation package and to keep our named executive 
officers focused on our business goals and objectives. The key terms of the employment agreements or offer letters 
are described below under the caption “Executive Compensation—Employment, Severance and Change-in-Control 
Arrangements” below.

Pursuant to their employments agreements or offer letters, each of Dr. Woodhouse and Mses. Nolan Mangini 
and Pierce is eligible to receive severance payments and benefits upon an involuntary termination of employment 
without cause (and other than as a result of death or disability) or upon a resignation for good reason, in either case 
on  or  within  18  months  following  a  change  in  control  of  our  Company.  We  believe  that  this  protection  serves  to 
encourage continued attention and dedication to duties without distraction arising from the possibility of a change in 
control for executive officers in positions not likely to be continued in role by the acquiror in the event of a change in 
control,  and  provides  the  business  with  a  smooth  transition  in  the  event  of  such  a  termination  of  employment  of 
these named executive officers in connection with a transaction. This severance and change-in-control arrangement 
is  also  designed  to  retain  these  named  executive  officers  in  their  key  positions  as  we  compete  for  talented 
executives  in  the  marketplace  where  such  protections  are  commonly  offered.  The  key  terms  of  these  change-in-
control  severance  arrangements  are  described  below  under  the  caption  “Executive  Compensation—Employment, 
Severance and Change-in-Control Arrangements” below.

In addition, each of our named executive officers holds stock options under our equity incentive plans that were 
granted  subject  to  our  form  of  stock  option  agreements.  A  description  of  the  termination  and  change-in-control 
provisions in such equity incentive plans and form of stock option agreements is provided below under “Executive 
Compensation—Equity Compensation Plans.” 

30

Other Benefits and Perquisites 

Our named executive officers are eligible to participate in all of our benefit plans, such as our 401(k) plan and 
our NGM Biopharmaceuticals Matching Plan, or the 401(k) Matching Plan (see “Executive Compensation—401(k) 
Plan  and  Matching  Plan”  below),  medical,  dental,  vision,  short-term  disability,  long-term  disability  and  group  life 
insurance, in each case generally on the same basis as other employees. In 2021, for all of our full-time employees 
in the United States, including our named executive officers, we made a matching contribution in our common stock 
under our 401(k) Matching Plan equal to 50% of the employee’s 401(k) plan contribution, up to a maximum annual 
Company contribution of $750 worth of our common stock.  Beginning in fiscal year 2022, the matching contribution 
in our common stock will continue to be equal to 50% of the employee’s 401(k) plan contribution but will be matched 
by a maximum annual Company contribution of up to $3,500 worth of our common stock.

We do not currently have qualified or nonqualified defined benefit plans or deferred compensation plans, nor do 
we  offer  pension  or  other  retirement  benefits  other  than  our  401(k)  plan.  We  generally  do  not  offer  perquisites  or 
personal benefits to our named executive officers.

Additional Compensation Information, Policies and Practices

Accounting and Tax Considerations 

Under FASB Accounting Standards Codification Topic 718, Compensation—Stock Compensation, or ASC 718, 
we are required to estimate and record an expense for each award of equity compensation (including stock options) 
over the vesting period of the award. We record share-based compensation expense on an ongoing basis according 
to  ASC  718.  The  Compensation  Committee  has  considered,  and  may  in  the  future  consider,  the  grant  of 
performance-based or other types of stock awards to executive officers in lieu of or in addition to stock option grants 
in light of the accounting impact of ASC 718 and other considerations. 

Under  Section  162(m)  of  the  Internal  Revenue  Code,  or  Section  162(m),  compensation  paid  to  each  of  our 
“covered employees” that exceeds $1 million per taxable year is generally non-deductible unless the compensation 
qualifies  for  (i)  certain  grandfathered  exceptions  (including  the  “performance-based  compensation”  exception)  for 
certain compensation paid pursuant to a written binding contract in effect on November 2, 2017 and not materially 
modified on or after such date or (ii) the reliance period exception for certain compensation paid by corporations that 
became publicly held on or before December 20, 2019. 

Although  the  Compensation  Committee  considers  tax  implications  as  one  factor  in  determining  executive 
compensation,  the  Compensation  Committee  also  looks  at  other  factors  in  making  its  decisions  and  retains  the 
flexibility  to  provide  compensation  for  our  named  executive  officers  in  a  manner  consistent  with  the  goals  of  our 
executive  compensation  program  and  the  best  interests  of  NGM  and  of  our  stockholders,  which  may  include 
providing  for  compensation  that  is  not  deductible  by  us  due  to  the  deduction  limit  under  Section  162(m).  The 
Compensation Committee also retains the flexibility to modify compensation that was initially intended to be exempt 
from  the  deduction  limit  under  Section  162(m)  if  it  determines  that  such  modifications  are  consistent  with  our 
business needs. 

Insider Trading Policy and Hedging and Pledging Prohibitions 

We  maintain  an  insider  trading  policy  that  prohibits  our  officers,  directors,  employees,  consultants  and 
contractors from, among other things, engaging in speculative transactions in our securities, including by way of the 
purchase or sale of “put” or “call” options or other derivative securities directly linked to our equity, short sales of our 
equity  or  purchases  of  our  securities  on  margin.    In  addition,  no  officer,  director  or  employee  may  engage  in  any 
transaction  in  our  securities,  including  any  purchase  or  sale  in  the  open  market,  loan,  pledge,  hedge  or  other 
transfer, without first obtaining pre-clearance of the transaction from our Chief Financial Officer, General Counsel or 
their respective designees.

Clawbacks

As a public company, if we are required to restate our financial results due to our material noncompliance with 
any financial reporting requirements under the federal securities laws as a result of misconduct, the Chief Executive 
Officer  and  Chief  Financial  Officer  may  be  legally  required  to  reimburse  our  Company  for  any  bonus  or  other 

31

incentive-based or equity-based compensation they receive in accordance with the provisions of section 304 of the 
Sarbanes-Oxley Act of 2002. Additionally, we intend to implement a Dodd-Frank Act-compliant clawback policy as 
soon as, and to the extent that, the requirements of such clawbacks are finalized by the SEC.

Risk Assessment Concerning Compensation Practices and Policies

With the assistance of the Compensation Committee’s compensation consultant and our outside legal counsel, 
in  December  2021,  the  Compensation  Committee  reviewed  our  compensation  policies  and  practices  to  assess 
whether  they  encourage  employees  to  take  excessive  or  inappropriate  risks.  After  reviewing  and  assessing  our 
compensation  philosophy,  policies  and  practices,  including  the  mix  of  fixed  and  variable,  short-  and  long-term 
incentives  and  overall  compensation,  incentive  plan  structures  and  risk  mitigation  features,  and  oversight  of  each 
plan  and  arrangement,  the  Compensation  Committee  determined  that  any  risks  arising  from  our  compensation 
policies  and  practices  for  our  employees  are  not  reasonably  likely  to  have  a  material  adverse  effect  on  our 
Company as a whole. The Compensation Committee believes that the mix and design of the elements of executive 
compensation do not encourage management to assume excessive or inappropriate risks; and the mix of short-term 
compensation (in the form of base salary and annual bonus, if any, which is based on the achievement of multiple 
performance goals), and long-term compensation (in the form of stock options) prevents undue focus on short-term 
results and helps align the interests of our named executive officers with the interests of our stockholders.

Report of the Compensation Committee

The  Compensation  Committee  has  reviewed  and  discussed  the  Compensation  Discussion  and  Analysis 
contained  in  this  Proxy  Statement  with  the  Company’s  management.  Based  on  this  review  and  discussion,  the 
Compensation  Committee  has  recommended  to  the  Board  of  Directors  that  the  Compensation  Discussion  and 
Analysis  be  included  in  Company’s  Proxy  Statement  and  incorporated  by  reference  into  the  Company’s  Annual 
Report on Form 10-K for the fiscal year ended December 31, 2021.

Respectfully submitted,
The Compensation Committee of the Board of Directors

Suzanne Sawochka Hooper (Chairperson)
Carole Ho, M.D.

The material in this report is not “soliciting material,” is not deemed “filed” with the SEC and is not to be incorporated 
by  reference  in  any  filing  of  the  Company  under  the  Securities  Act  of  1933,  as  amended,  or  the  Exchange  Act, 
whether made before or after the date hereof and irrespective of any general incorporation language in any such 
filing.

32

Summary Compensation Table

EXECUTIVE COMPENSATION

The following table shows, for the years ended December 31, 2019, 2020 and 2021, the compensation awarded 

to or paid to, or earned by, our named executive officers.

Name and Principal Position
David J. Woodhouse, Ph.D.
Chief Executive Officer

Siobhan Nolan Mangini (4)
Chief Financial Officer

Jin-Long Chen, Ph.D.
Founder and Chief Scientific 
Officer

Hsiao D. Lieu, M.D.(5)
Senior Vice President and Chief 
Medical Officer
Valerie Pierce(6)
Senior Vice President, General 
Counsel and Chief Compliance 
Officer

Salary
($)

Year
2021  580,000 
2020  525,000 
2019  490,000 
2021  435,000 
2020  199,695 

2021  530,000 
2020  515,000 
2019  500,000 
2021  450,000 
2020  432,000 

Bonus
($)(1)
 300,000 
 200,000 
 125,000 
 175,000 
 155,000 

 200,000 
 175,000 
 125,000 
 175,000 
 150,000 

Option
Awards
($)(2)
  9,031,230 
  3,833,880 
  1,476,400 
  1,003,470 
  3,458,520 

  3,512,145 
  1,677,323 
  1,291,850 
  2,006,940 
239,618 

All Other
Compensation 
($)(3)

750 
750 
750 
750 
750 

750 
750 
750 
750 
750 

Total
($)

9,911,980 
4,559,630 
2,092,150 
1,614,220 
3,813,965 

4,242,895 
2,368,073 
1,917,600 
2,632,690 
822,368 

2021  412,000 

 170,000 

  2,006,940 

750 

2,589,690 

_______________________________

(1)

(2)

(3)

(4)

(5)

(6)

Amounts  represent  discretionary  annual  performance-based  bonuses  awarded  for  the  year  indicated.  For  a  description  of  the 
Company’s discretionary annual performance-based bonus program for 2021, see “Compensation Discussion and Analysis—Elements 
of Executive Compensation; 2021 Compensation Decisions for our Named Executive Officers—Performance-Based Bonus Program.”

Amounts represent the aggregate grant date fair value of stock options granted to our named executive officers during 2019, 2020 and 
2021, as applicable, computed in accordance with ASC Topic 718. Assumptions used in the calculation of these amounts are included 
in Note 9 to our consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2021. 
These  amounts  do  not  necessarily  correspond  to  the  actual  value  recognized  or  that  may  be  recognized  by  the  named  executive 
officers.

Amounts  shown  in  this  column  represent  defined  contribution  retirement  matching  contributions  (made  in  the  form  of  shares  of  our 
common stock) provided to the named executive officers on the same terms as provided to all of our regular full-time employees in the 
United States. For more information regarding these benefits, see below under “—401(k) Plan and Matching Plan.”

Ms. Nolan Mangini joined the Company in July 2020.

Dr. Lieu was not a named executive officer in 2019 and, thus, only 2020 and 2021 compensation information is shown for Dr. Lieu in 
this table.

Ms. Pierce was not a named executive officer in 2019 or 2020 and, thus, only 2021 compensation information is shown for Ms. Pierce 
in this table.

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Grants of Plan-Based Awards in 2021

Award Type

Grant Date (1)

Approval 
Date

All Other Option 
Awards: Number 
of Securities 
Underlying 
Options (#)(2)

Exercise 
Price of 
Option 
Awards ($/
Share)

Grant Date Fair 
Value of Option 
Awards ($)(3)

Stock Option

3/17/2021

2/5/2021  

450,000 

31.93  

9,031,230 

Stock Option

3/17/2021

2/5/2021  

50,000 

31.93  

1,003,470 

Stock Option

3/17/2021

2/5/2021  

175,000 

31.93  

3,512,145 

Stock Option
Stock Option

3/17/2021
3/17/2021

2/5/2021  
2/5/2021  

100,000 
100,000 

31.93  
31.93  

2,006,940 
2,006,940 

Name
David J. 
Woodhouse, 
Ph.D.
Siobhan Nolan 
Mangini
Jin-Long Chen, 
Ph.D.
Hsiao D. Lieu, 
M.D.
Valerie Pierce

_______________________________

(1)

(2)

(3)

Grant  date  is  the  second  business  day  following  the  day  on  which  the  Company’s Annual  Report  on  Form  10-K  for  the  year  ended 
December 31, 2020 was filed.

Annual options awarded under the Restated 2018 Plan. Options vest as to 1/48th of the shares subject to the option each month from 
January 1, 2021, subject to each executive’s continued service to us on each applicable vesting date.  Options may be exercised when 
vested following the grant date.

Amounts  represent  the  grant  date  fair  value  of  stock  options  granted  to  our  named  executive  officers  during  2021  computed  in 
accordance  with ASC  Topic  718. Assumptions  used  in  the  calculation  of  these  amounts  are  included  in  Note  9  to  our  consolidated 
financial  statements  included  in  our Annual  Report  on  Form  10-K  for  the  year  ended  December  31,  2021.  These  amounts  do  not 
necessarily correspond to the actual value recognized or that may be recognized by the named executive officers.

34

Outstanding Equity Awards at December 31, 2021 

The following table shows certain information regarding outstanding equity awards at December 31, 2021 

for our named executive officers.

                                                         Option Awards(1)(2)

Grant
Date

Vesting
Commencement
Date

Number of
Securities
Underlying
Unexercised
Options
Exercisable
(#)

Number of
Securities
Underlying
Unexercised
Options
Unexercisable
(#)

Option
Exercise
Price ($)

Option
Expiration
Date

4/22/2015
1/20/2017
1/31/2018
7/25/2018
2/7/2019
2/4/2020
3/17/2021
8/3/2020
3/17/2021
1/24/2013
1/24/2014
1/31/2015
1/27/2016
1/20/2017
1/31/2018
2/7/2019
2/4/2020
3/17/2021
3/19/2019
2/4/2020
3/17/2021
10/1/2019
3/17/2021

3/2/2015
1/1/2017
1/1/2018
7/13/2018
1/1/2019
1/1/2020
1/1/2021
7/13/2020
1/1/2021
1/1/2013
1/1/2014
1/1/2015
1/1/2016
1/1/2017
1/1/2018
1/1/2019
1/1/2020
1/1/2021
3/19/2019
1/1/2020
1/1/2021
9/30/2019
1/1/2021

255,000 (3)
87,013
57,833
500,000
200,000
400,000
103,125 (4)
300,000 (3)
11,458 (4)
85,082
175,000
200,000
225,000
225,000
200,000
175,000
175,000
40,104 (4)
190,000 (3)
25,000
22,916 (4)
200,000 (3)
22,916 (4)

—  
—  
—  
—  
—  
—  
346,875  
—  
38,542  
—  
—  
—  
—  
—  
—  
—  
—  
134,896  
—  
—  
77,084  
—  
77,084  

7.54 
7.70 
8.14 
11.00 
12.06 
16.47 
31.93 
18.88 
31.93 
1.44 
2.16 
4.00 
7.64 
7.70 
8.14 
12.06 
16.47 
31.93 
12.06 
16.47 
31.93 
13.42 
31.93 

4/21/2025
1/19/2027
1/30/2028
7/24/2028
2/6/2029
2/3/2030
3/16/2031
8/2/2030
3/16/2031
1/23/2023
1/23/2024
1/30/2025
1/26/2026
1/19/2027
1/30/2028
2/6/2029
2/3/2030
3/16/2031
3/18/2029
2/3/2030
3/16/2031
9/30/2029
3/16/2031

Name
David J. Woodhouse, 
Ph.D.

Siobhan Nolan Mangini

Jin-Long Chen, Ph.D.

Hsiao D. Lieu, M.D.

Valerie Pierce

_______________________________

(1)

(2)

(3)

Except  as  otherwise  noted,  option  may  be  exercised  at  any  time  following  the  date  of  grant  (including  early  exercise  of  unvested 
options),  with  any  acquired  shares  that  remain  unvested  as  of  the  officer’s  termination  date  subject  to  the  Company’s  right  of 
repurchase.

Except as otherwise noted, option vests in substantially equal monthly installments over 48 months of continuous service following the 
vesting commencement date set forth above.

Option vests over four years of continuous service following the vesting commencement date set forth above, with 25% of the option 
vesting  after  completion  of  12  months  of  continuous  service  and  the  remainder  vesting  in  substantially  equal  monthly  installments 
following the completion of each month of continuous service thereafter.

(4)

Option may be exercised when vested following the date of grant.

35

 
Option Exercises in 2021

The  following  table  shows  certain  information  regarding  option  exercises  by  our  named  executive  officers  in 

2021.

Name
David J. Woodhouse, Ph.D.
Siobhan Nolan Mangini

Jin-Long Chen, Ph.D.
Hsiao D. Lieu, M.D.

Valerie Pierce

_______________________________

Option Awards

Number of Shares 
Acquired on Exercise 
(#)

Value Realized on 
Exercise 
($)(1)

32,654
—

288,888
10,000

—

356,189
—

6,275,153
111,400

—

(1)

Amounts shown do not reflect amounts actually received by our named executive officers.  The value realized on exercise is equal to 
the difference between the option exercise price and the market price of our common stock on the date of exercise, multiplied by the 
number of shares subject to the option, regardless of whether the individual actually sold any of the shares received upon exercise or 
the amount received in connection with any such sale, and without taking into account any taxes that may be payable in connection 
with the transaction.

Employment, Severance and Change-in-Control Arrangements

We  have  entered  into  employment  agreements  or  offer  letters  with  each  of  our  named  executive  officers.  We 
designed these agreements to be part of a competitive compensation package and to keep our named executive 
officers focused on our business goals and objectives. These agreements or offer letters provide for base salaries 
and incentive compensation, and each component reflects the scope of each named executive officer’s anticipated 
responsibilities  and  the  individual  experience  he  or  she  brings  to  the  Company.  In  addition,  Dr.  Woodhouse’s 
employment agreement and Ms. Nolan Mangini’s and Ms. Pierce’s respective offer letters provide for double-trigger 
change-in-control benefits. Each named executive officer is also eligible to participate in our employee benefit plans 
on  the  same  terms  as  other  regular,  full-time  employees.  The  key  terms  of  the  offer  letters  or  employment 
agreements are described below. See also “Equity Compensation Plans” below for a description of certain vesting 
acceleration  and  extended  post-termination  exercise  period  benefits  in  connection  with  certain  termination  events 
and corporate transactions.

David J. Woodhouse, Ph.D.

We  entered  into  an  employment  agreement  with  Dr.  Woodhouse  on  July  25,  2018.  Pursuant  to  Dr. 
Woodhouse’s  employment  agreement,  he  was  entitled  to  an  annual  base  salary  of  $475,000  (most  recently 
increased  to  $610,000  for  2022).  Pursuant  to  Dr.  Woodhouse’s  employment  agreement  with  us,  in  the  event  of  a 
termination without cause (and other than as a result of death or disability) or resignation for good reason, in either 
case  on  or  within  18  months  after  the  effective  date  of  a  change  in  control,  and  contingent  on  execution  of  an 
effective release of claims against us and satisfaction of certain other conditions, Dr. Woodhouse will be entitled to 
(i) continued payment of his base salary for 12 months; (ii) payment or reimbursement of COBRA premiums for him 
and  his  eligible  dependents  for  up  to  12  months;  and  (iii)  full  vesting  of  any  unvested  equity  awards  held  by  Dr. 
Woodhouse.

Siobhan Nolan Mangini

We entered into  an employment  offer letter with Ms. Nolan  Mangini on May 20,  2020.  Pursuant  to Ms. Nolan 
Mangini’s employment offer letter, she was entitled to an annual base salary of $425,000 (most recently increased 
to $460,000 for 2022). Further, Ms. Nolan was paid a one-time sign-on bonus of $75,000, repayable on a prorated 
basis to us if she voluntarily resigns her employment within two years of her employment commencement date. Ms. 
Nolan Mangini was also entitled to an option to purchase 300,000 shares of our common stock, which was granted 
in August 2020. Pursuant to Ms. Nolan Mangini’s employment offer letter, in the event of a termination without cause 
(and  other  than  as  a  result  of  death  or  disability)  or  resignation  for  good  reason,  in  either  case  on  or  within  18 

36

months after the effective date of a change in control, and contingent on execution of an effective release of claims 
against us and satisfaction of certain other conditions, Ms. Nolan Mangini will be entitled to (i) continued payment of 
her  base  salary  for  6  months;  (ii)  payment  or  reimbursement  of  COBRA  premiums  for  her  and  her  eligible 
dependents for up to 6 months; and (iii) full vesting of any unvested equity awards held by Ms. Nolan Mangini. 

Jin-Long Chen, Ph.D.

We  entered  into  an  employment  offer  letter  with  Dr.  Chen  on  January  7,  2008.  Pursuant  to  Dr.  Chen’s 
employment  offer  letter,  he  was  entitled  to  an  initial  annual  base  salary  of  $300,000  (most  recently  increased  to 
$550,000 for 2022) and a hiring bonus of $50,000.

Hsiao D. Lieu, M.D.

We  entered  into  an  employment  offer  letter  with  Dr.  Lieu  on  January  16,  2019.  Pursuant  to  Dr.  Lieu’s 
employment  offer  letter,  he  was  entitled  to  an  initial  annual  base  salary  of  $420,000  (most  recently  increased  to 
$475,000 for 2022). Further, Dr. Lieu was paid a one-time sign-on bonus of $225,000. Dr. Lieu was also entitled to 
an option to purchase 200,000 shares of our common stock, which was granted in March 2019.

Valerie Pierce

We  entered  into  an  employment  offer  letter  with  Ms.  Pierce  on  August  6,  2019.  Pursuant  to  Ms.  Pierce’s 
employment  offer  letter,  she  was  entitled  to  an  initial  annual  base  salary  of  $390,000  (most  recently  increased  to 
$440,000 for 2022). Further, Ms. Pierce was paid a one-time sign-on bonus of $75,000. Ms. Pierce was also entitled 
to an option to purchase 200,000 shares of our common stock, which was granted in October 2019. Pursuant to an 
amendment to Ms. Pierce’s employment offer letter in May 2020, in the event of a termination without cause (and 
other than as a result of death or disability) or resignation for good reason, in either case on or within 18 months 
after the effective date of a change in control, and contingent on execution of an effective release of claims against 
us and satisfaction of certain other conditions, Ms. Pierce will be entitled to (i) continued payment of her base salary 
for 6 months; (ii) payment or reimbursement of COBRA premiums for her and her eligible dependents for up to 6 
months; and (iii) full vesting of any unvested equity awards held by Ms. Pierce. 

Equity Compensation Plans

The principal features of our equity compensation plans are summarized below.

Amended and Restated 2018 Equity Incentive Plan

In January 2018, our Board of Directors adopted, and in May 2018, our stockholders approved, our 2018 Equity 

Incentive Plan. In March 2019, our Board of Directors and our stockholders approved the Restated 2018 Plan.

The  Restated  2018  Plan  provides  for  the  grant  of  incentive  stock  options,  nonstatutory  stock  options,  stock 
appreciation  rights,  restricted  stock  awards,  restricted  stock  unit  awards,  performance-based  stock  awards  and 
other  forms  of  equity-based  awards,  all  of  which  may  be  granted  to  employees,  including  officers,  non-employee 
directors  and  consultants  of  us  and  our  affiliates.  Incentive  stock  options  may  be  granted  only  to  employees. All 
other awards may be granted to employees, including officers, and to non-employee directors and consultants. To 
date, only stock options have been granted under the Restated 2018 Plan.

Except as otherwise provided in the applicable award agreement, upon a participant’s termination of continuous 
service, stock options that have not vested will be forfeited. Except as otherwise provided in the Restated 2018 Plan 
and applicable award agreement, options will remain exercisable for a three-month period following a participant’s 
termination of services, except that, in general, (i) options terminate immediately upon a termination for cause, (ii) 
options remain exercisable for 12 months following a termination due to disability, (iii) options remain exercisable for 
18 months following a termination due to death and (iv) if a participant dies during the three-month period or the 12-
month period described in (ii), options shall not expire until the earlier of 18 months after the participant’s death, any 
termination  in  connection  with  a  change  in  control,  the  expiration  date  of  the  option  or  the  day  before  the  tenth 
anniversary of the grant date. The equity awards held by certain of our named executive officers are also subject to 
the  double-trigger  vesting  acceleration  benefits  described  above  under  “Employment,  Severance  and  Change-in-
Control Arrangements.”

37

Our Restated 2018 Plan provides that in the event of a corporate transaction, the successor corporation may 
assume  each  outstanding  award  or  may  substitute  similar  awards  for  each  outstanding  award.  If  outstanding 
awards are not assumed or substituted, the vesting of such awards held by current service providers will accelerate 
in full prior to the consummation of the transaction, and any awards not exercised will terminate upon closing of the 
corporate  transaction.  In  addition,  the  plan  administrator  may  provide  for  unexercised  awards  that  will  otherwise 
terminate upon closing of the corporate transaction to be cancelled at closing in exchange for a payment equal in 
value to the amount such award holder would have received in such transaction upon exercise of the award, minus 
the exercise price.

Under  the  Restated  2018  Plan,  a  corporate  transaction  is  generally  the  consummation  of  (1)  a  sale  or  other 
disposition of all or substantially all of our consolidated assets, (2) a sale or other disposition of at least 50% of our 
outstanding  securities,  (3)  a  merger,  consolidation  or  similar  transaction  following  which  we  are  not  the  surviving 
corporation or (4) a merger, consolidation or similar transaction following which we are the surviving corporation but 
the shares of our common stock outstanding immediately prior to such transaction are converted or exchanged into 
other property by virtue of the transaction.

2008 Equity Incentive Plan

In January 2008, our Board of Directors adopted, and our stockholders approved, our 2008 Plan. Our 2008 Plan 
provided  for  the  grant  of  incentive  stock  options,  nonstatutory  stock  options,  stock  appreciation  rights,  restricted 
stock  awards  and  restricted  stock  unit  awards  to  our  employees,  directors  and  consultants  and  those  of  our 
affiliates. Only stock options were granted under the 2008 Plan.

Our 2008 Plan expired pursuant to its terms in January 2018, and therefore no new awards may be issued from 
this plan. However, outstanding options granted under the 2008 Plan will remain outstanding, subject to the terms of 
the 2008 Plan and the relevant award agreement, until such options are exercised or they terminate or expire by 
their terms. Our Board of Directors, or a duly authorized committee thereof, has the authority to administer the 2008 
Plan.

Except  as  otherwise  provided  in  the  2008  Plan  and  applicable  award  agreement,  options  granted  under  the 
2008 Plan will remain exercisable for a three-month period following a participant’s termination of services, except 
that, in general, (i) options terminate immediately upon a termination for cause, (ii) options remain exercisable for 12 
months  following  a  termination  due  to  disability  and  (iii)  options  remain  exercisable  for  18  months  following  a 
termination due to death.

Our  2008  Plan  provides  that  in  the  event  of  a  corporate  transaction,  the  successor  corporation  may  assume 
each outstanding award or may substitute similar awards for each outstanding award. If outstanding awards are not 
assumed or substituted, the vesting of such awards held by current service providers will accelerate in full prior to 
the  consummation  of  the  transaction,  and  any  awards  not  exercised  will  terminate  upon  closing  of  the  corporate 
transaction.  In  addition,  the  plan  administrator  may  provide  for  unexercised  awards  that  will  otherwise  terminate 
upon closing of the corporate transaction to be cancelled at closing in exchange for a payment equal in value to the 
amount such award holder would have received in such transaction upon exercise of the award, minus the exercise 
price.

Under the 2008 Plan, a corporate transaction is generally the consummation of (1) a sale or other disposition of 
all or substantially all of our consolidated assets, (2) a sale or other disposition of at least 90% of our outstanding 
securities, (3) a merger, consolidation or similar transaction following which we are not the surviving corporation or 
(4) a merger, consolidation or similar transaction following which we are the surviving corporation but the shares of 
our common stock outstanding immediately prior to such transaction are converted or exchanged into other property 
by virtue of the transaction.

2019 Employee Stock Purchase Plan

In  March  2019,  our  Board  of  Directors  adopted,  and  our  stockholders  approved,  the  2019  Employee  Stock 
Purchase  Plan,  or  the  ESPP.  The  purpose  of  the  ESPP  is  to  enable  our  eligible  employees,  through  payroll 
deductions or cash contributions, to purchase shares of our common stock, to increase our employees’ interest in 
our growth and success and encourage employees to remain in our employment.

38

The ESPP is intended to qualify as an “employee stock purchase plan” within the meaning of Section 423 of the 
Internal Revenue Code, or the Code, for our U.S. employees. In addition, the ESPP authorizes grants of purchase 
rights that do not comply with Section 423 of the Code under a separate non-Section 423 component. In particular, 
where such purchase rights are granted to employees who are employed or located outside the United States, our 
Board of Directors may adopt rules that are beyond the scope of Section 423 of the Code.

Generally,  all  regular  employees,  including  executive  officers,  employed  by  us  or  by  any  of  our  designated 
affiliates, may participate in the ESPP and may contribute, normally through payroll deductions, up to 15% of their 
earnings for the purchase of our common stock under the ESPP. Under the ESPP, we may specify offerings with 
durations of not more than 27 months and may specify shorter purchase periods within each offering. Each offering 
will  have  one  or  more  purchase  dates  on  which  shares  of  our  common  stock  will  be  purchased  for  employees 
participating  in  the  offering.  An  offering  may  be  terminated  under  certain  circumstances.  Unless  otherwise 
determined by our Board of Directors, common stock will be purchased for accounts of employees participating in 
the ESPP at a price per share equal to the lower of (1) 85% of the fair market value of a share of our common stock 
on the first date of an offering or (2) 85% of the fair market value of a share of our common stock on the date of 
purchase.

In  the  event  of  certain  significant  corporate  transactions,  including  the  consummation  of:  (1)  a  sale  of  all  our 
assets, (2) the sale or disposition of 90% of our outstanding securities, (3) a merger or consolidation where we do 
not survive the transaction and (4) a merger or consolidation where we do survive the transaction but the shares of 
our common stock outstanding immediately prior to such transaction are converted or exchanged into other property 
by virtue of the transaction, any then-outstanding rights to purchase our stock under the ESPP may be assumed, 
continued or substituted for by any surviving or acquiring entity (or its parent company). If the surviving or acquiring 
entity  (or  its  parent  company)  elects  not  to  assume,  continue  or  substitute  for  such  purchase  rights,  then  the 
participants’  accumulated  payroll  contributions  will  be  used  to  purchase  shares  of  our  common  stock  within  ten 
business days prior to such corporate transaction, and such purchase rights will terminate immediately.

401(k) Plan and Matching Plan

We maintain a defined contribution employee retirement plan for our employees, including our named executive 
officers.  Our  401(k)  plan  is  intended  to  qualify  as  a  tax-qualified  plan  under  Section  401  of  the  Code  so  that 
contributions  to  our  401(k)  plan  and  income  earned  on  such  contributions  are  not  taxable  to  participants  until 
withdrawn or distributed from the 401(k) plan. Our 401(k) plan provides that each participant may contribute up to 
100% of his or her pre-tax compensation, up to a statutory limit of $19,500 for 2020 and 2021. Participants who are 
at least 50 years old can also make “catch-up” contributions, which in 2020 and 2021 may be up to an additional 
$6,500 above the statutory limit. Under our 401(k) plan, each employee is fully vested in his or her deferred salary 
contributions. Employee contributions are held and invested by the plan’s trustee. Our 401(k) plan also permits us to 
make discretionary and matching contributions, subject to established limits and a vesting schedule.

Our 401(k) Matching Plan, effective January 1, 2011, is intended to be a tax-qualified defined contribution plan 
under  Subsections  401(a)  and  401(m)  of  the  Code.  All  employees  are  eligible  to  participate  and  may  enter  the 
401(k)  Matching  Plan  as  of  the  date  they  become  eligible  to  participate  in  the  401(k)  plan.  Each  participant  who 
makes pre-tax contributions to the 401(k) plan is eligible to have a matching contribution in our common stock made 
by us to his or her 401(k) Matching Plan account, which through December 31, 2021 was generally equal to 50% of 
the participant’s plan contribution up to a maximum employer contribution of $750 worth of our common stock per 
year. Beginning in fiscal year 2022, the matching contribution in our common stock under our 401(k) Matching Plan 
will  continue  to  be  equal  to  50%  of  the  employee’s  401(k)  plan  contribution  but  will  be  matched  by  a  maximum 
annual  Company  contribution  of  up  to  $3,500  worth  of  our  common  stock.  In  2022,  we  also  intend  to  merge  the 
401(k)  Matching  Plan  into  our  401(k)  plan  for  ease  of  administration.  In  the  future,  we  may  make  additional 
discretionary  contributions  for  all  participants  to  the  401(k)  plan.  Each  participant’s  contributions,  and  the 
corresponding  investment  earnings,  are  generally  not  taxable  to  the  participants  until  withdrawn.  Participant 
contributions  are  held  in  trust  as  required  by  law.  Individual  participants  may  direct  the  trustee  to  invest  their 
accounts in authorized investment alternatives.

39

Potential Payments Upon Termination or Change in Control

The tables below show estimates of the compensation payable to each of our named executive officers upon 
their termination of employment with the Company and/or upon a change in control, calculated as if the triggering 
event  had  occurred  effective  December  31,  2021.  The  actual  amounts  due  to  any  one  of  the  named  executive 
officers  upon  termination  of  employment  can  only  be  determined  at  the  time  of  the  termination. There  can  be  no 
assurance  that  a  termination  or  change  in  control  would  produce  the  same  or  similar  results  as  those  described 
below if it occurs on any other date or at any other stock price, or if any assumption is not, in fact, correct.

Name
David J. Woodhouse, Ph.D.

Siobhan Nolan Mangini

Jin-Long Chen, Ph.D.

Hsiao D. Lieu, M.D.

Valerie Pierce

Involuntary Termination 
Without Cause or 
Resignation for Good 
Reason in Connection with a 
Change of Control ($)(1)

Restated 2018 Plan and 2008 
Plan – Certain Corporate 
Transactions ($)(2)

Benefit

Cash Severance $ 

COBRA Payments  

Vesting Acceleration(3)

Total $ 
Cash Severance $ 

COBRA Payments  

Vesting Acceleration(3)

Total $ 
Cash Severance $ 

COBRA Payments  

Vesting Acceleration(3)

Total $ 
Cash Severance $ 

COBRA Payments  

Vesting Acceleration(3)

Total $ 
Cash Severance $ 

COBRA Payments  

Vesting Acceleration(3)

Total $ 

580,000  $ 
36,856 
1,066,120 

1,682,976  $ 
217,500  $ 
18,428 
— 

235,928  $ 
—  $ 
— 
420,687 

420,687  $ 
—  $ 
— 
369,271 

369,271  $ 
206,000  $ 
18,428 
375,375 

599,803  $ 

— 
— 
1,066,120 

1,066,120 
— 
— 
— 

— 
— 
— 
420,687 

420,687 
— 
— 
369,271 

369,271 
— 
— 
375,375 

375,375 

_______________________________

(1)

(2)

(3)

These  benefits  would  be  payable  under  the  terms  of  the  employment  agreements  or  offer  letters,  as  applicable,  if  the  termination 
without cause or termination for good reason occurring within 18 months following a change in control and assuming such termination 
took place on December 31, 2021.  See “Employment, Severance and Change-in-Control Agreements” above for further information.

These  benefits  would  be  payable  under  the  Restated  2018  Plan  and  2008  Plan  upon  a  corporate  transaction  event,  assuming  the 
vesting acceleration took place on December 31, 2021.  See “Equity Compensation Plans” above for further information.

The value of stock option acceleration is based on the closing price of $17.71 on December 31, 2021, minus the exercise price of the 
unvested stock option shares subject to acceleration.

Other Elements of Compensation

Health, Welfare and Retirement Benefits

Our named executive officers are eligible to participate in all of our employee benefit plans on the same basis 
as  other  employees,  as  described  in  “Compensation  Discussion  and Analysis—Other  Features  of  Our  Executive 
Compensation  Program—Other  Benefits  and  Perquisites.”  We  do  not  provide  a  pension  plan  for  our  employees, 
and none of our named executive officers participated in a nonqualified deferred compensation plan in 2021.

40

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Perquisites and Other Personal Benefits

We do not provide perquisites or other personal benefits to our named executive officers.

No Tax Gross-Ups

In 2021, we did not make gross-up payments to cover our named executive officers’ personal income taxes that 

pertained to any of the compensation or perquisites paid or provided by the Company. 

41

EQUITY COMPENSATION PLANS AT DECEMBER 31, 2021

The following table shows certain information with respect to all of our equity compensation plans in effect as of 

December 31, 2021. 

Number of
Securities to be
Issued Upon
Exercise of
Outstanding 
Stock Options (a)(1)

Weighted-
Average
Exercise
Price of
Outstanding
Stock
Options (b)

Number of 
Securities 
Remaining 
Available for 
Issuance Under 
Equity 
Compensation 
Plans (Excluding 
Securities 
Reflected in 
Column (a))

2,519,744  $ 
7,964,809  $ 

— 
— 

10,484,553  $ 

5.76 
18.97 
— 
— 

15.79 

— 
6,698,538 
506,978 
— 

7,205,516 

Plan Category
Equity compensation plans approved by 
stockholders

2008 Equity Incentive Plan
Restated 2018 Plan(2)
2019 Employee Stock Purchase Plan(3)
Equity compensation plans not approved by 
stockholders
Total

___________________________________

(1)

(2)

(3)

The  table  does  not  include  information  regarding  the  401(k)  Matching  Plan.  Under  the  401(k)  Matching  Plan,  all  participating 
employees may contribute up to the annual Internal Revenue Service contribution limit. The 401(k) Matching Plan permits us to make 
matching contributions on behalf of plan participants, which matching contributions can be made in common stock. As of December 31, 
2021, there were 17,813 shares of common stock reserved under this plan.

The number of shares remaining available for future issuance under the Restated 2018 Plan automatically increases on January 1st 
each  year,  through  and  including  January  1,  2029,  in  an  amount  equal  to  4%  of  the  total  number  of  shares  of  our  capital  stock 
outstanding on the last day of the preceding fiscal year, or a lesser number of shares as determined by the Board of Directors. 

The number of shares remaining available for future issuance under the ESPP automatically increases on January 1st of each year 
through  and  including  January  1,  2029,  in  an  amount  equal  to  the  lesser  of  (i)  1%  of  the  total  number  of  shares  of  common  stock 
outstanding on such December 31, (ii) 1,000,000 shares of common stock or (iii) a number of shares as determined by the Board of 
Directors prior to the beginning of each year, which shall be the lesser of (i) or (ii) above unless the Board of Directors determines not 
to increase the number of shares available for issuance under the ESPP.

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  following  table  shows  for  the  year  ended  December  31,  2021  certain  information  with  respect  to  the 

compensation of our non-employee directors:

DIRECTOR COMPENSATION

Name
David V. Goeddel, Ph.D.
Shelly D. Guyer 
Carole Ho, M.D.
Suzanne Sawochka Hooper
Mark Leschly(3)
Roger M. Perlmutter, M.D., Ph. D.(4)
David Schnell, M.D.(5)
McHenry T. Tichenor, Jr.(6)

_________________________________

Fees
Earned or
Paid in
Cash 
($)
73,363 
70,000 
43,363 
62,802 
50,000 
28,022 
24,176 
24,615 

Option
Awards 
($)(1)(2)
200,000 
200,000 
200,000 
200,000 
200,000 
499,999 
— 
— 

Total 
($)
273,363 
270,000 
243,363 
262,802 
250,000 
528,021 
24,176 
24,615 

(1)

(2)

(3)

(4)

(5)

(6)

Amounts represent the aggregate grant date fair value of stock options granted to our non-employee directors during 2021, computed 
in accordance with ASC Topic 718. Assumptions used in the calculation of these amounts are included in Note 9 to our consolidated 
financial  statements  included  in  our Annual  Report  on  Form  10-K  for  the  year  ended  December  31,  2021.  These  amounts  do  not 
necessarily correspond to the actual value recognized or that may be recognized by the non-employee directors.

The aggregate number of shares outstanding under all options held by our non-employee directors as of December 31, 2021 are set 
forth in the table below. As of December 31, 2021, none of our non-employee directors held unvested stock awards other than options.

Mr. Leschly has notified us that he is resigning from our Board of Directors effective upon the conclusion of the Annual Meeting.

Dr. Perlmutter was appointed to our Board of Directors in June 2021.

Dr. Schnell ceased to be a director upon the expiration of his term in June 2021.

Mr. Tichenor ceased to be a director upon the expiration of his term in June 2021.

While  cash  fees  are  earned  by  the  individual  directors,  in  some  instances  the  directors  request  that  such 

compensation be paid to bank accounts of their respective funds. 

Name
David V. Goeddel, Ph.D.
Shelly D. Guyer
Carole Ho, M.D.
Suzanne Sawochka Hooper
Mark Leschly
Roger M. Perlmutter, M.D., Ph.D.

Number of Shares
Underlying Option
Awards

19,619
19,619
19,619
19,619
19,619
46,238

The tables above do not include Dr. Woodhouse, Mr. Rieflin or Dr. Chen because each of Dr. Woodhouse, Mr. 
Rieflin and Dr. Chen receive no additional compensation for services provided as a director. Drs. Woodhouse and 
Chen  are  named  executive  officers  in  this  Proxy  Statement  and  Mr.  Rieflin  is  an  executive  officer  who  is  not  a 
named executive officer.

Non-Employee Director Compensation Policy

We have adopted a non-employee director compensation policy, pursuant to which our non-employee directors 
will be eligible to receive cash compensation for service on our Board of Directors and committees of our Board of 
Directors.

43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Each non-employee director receives an annual cash retainer of $40,000 for serving on our Board of Directors.

The  Lead  Independent  Director  is  entitled  to  an  additional  cash  retainer  of  $25,000  in  addition  to  the  annual 

retainer received by other non-employee directors for serving as our Lead Independent Director.

The  Chairs  and  members  of  the  three  committees  of  our  Board  of  Directors  are  entitled  to  the  following 

additional annual cash retainers:

Board Committee
Audit Committee
Compensation Committee
Nominating and Corporate Governance Committee

Chair Fee 
($)

Member Fee 
($)

30,000 
15,000 
10,000 

10,000 
6,000 
5,000 

All annual cash compensation amounts are payable in equal quarterly installments in advance within the first 30 
days  of  each  fiscal  quarter  in  which  the  service  will  occur,  prorated  based  on  the  days  remaining  in  the  calendar 
quarter.

Newly  appointed  non-employee  directors  will  receive  a  one-time  initial  award  of  options  with  a  grant  date  fair 
value  of  approximately  $500,000,  which  will  vest  one-third  after  the  first  year,  with  the  remaining  shares  vesting 
quarterly  in  years  two  and  three  following  the  grant  date,  such  that  the  shares  will  be  fully  vested  on  the  third 
anniversary  of  the  date  of  grant,  subject  to  the  director’s  continued  service  on  the  Board  of  Directors. Thereafter, 
each  non-employee  director  will  receive  an  annual  award  of  options  on  the  date  of  each  annual  meeting  of 
stockholders with a grant date fair value of approximately $200,000, which will vest quarterly over one year from the 
grant date, such that the shares will be fully vested on the earlier of the first anniversary of the date of grant and the 
day  prior  to  the  next  annual  meeting  of  stockholders,  subject  to  the  director’s  continued  service  on  the  Board  of 
Directors. In addition, in the event of a change in control (as defined in the Restated 2018 Plan) of the Company, the 
shares  underlying  such  grants  will  vest  and  become  exercisable  immediately  prior  to  the  effectiveness  of  such 
change in control.

The  exercise  price  per  share  of  each  stock  option  granted  under  the  non-employee  director  compensation 
policy  will  be  equal  to  100%  of  the  fair  market  value  of  the  underlying  common  stock  on  the  date  of  grant.  Each 
stock option will have a term of ten years from the date of grant, subject to earlier termination in connection with a 
termination of the non-employee director’s continuous service with us or a corporate transaction, each as provided 
under the Restated 2018 Plan.

44

 
 
 
 
 
 
PROPOSAL NO. 2 
ADVISORY VOTE ON EXECUTIVE COMPENSATION

Under the Dodd-Frank Wall Street Reform and Consumer Protection Act, or the Dodd-Frank Act, and Section 
14A of the Exchange Act, our stockholders are entitled to vote to approve, on an advisory basis, the compensation 
of our named executive officers as disclosed in this Proxy Statement in accordance with SEC rules. This is referred 
to as a “say-on-pay” vote. 

This vote is not intended to address any specific item of compensation, but rather the overall compensation of 
our  named  executive  officers  and  the  philosophy,  policies  and  practices  described  in  this  Proxy  Statement.  The 
compensation of our named executive officers subject to the vote is disclosed in the Compensation Discussion and 
Analysis,  the  compensation  tables,  and  the  related  narrative  disclosure  contained  in  this  Proxy  Statement.    As 
discussed  in  those  disclosures,  we  believe  that  our  compensation  policies  and  decisions  are  focused  on  pay-for-
performance  principles  and  strongly  aligned  with  our  stockholders’  interests  and  consistent  with  current  market 
practices.  Compensation of our named executive officers is designed to enable us to attract and retain talented and 
experienced executives to lead us successfully in a competitive environment.

Accordingly, the Board is asking the stockholders to indicate their support for the compensation of our named 
executive officers as described in this Proxy Statement by casting a non-binding advisory vote “FOR” the following 
resolution:

“RESOLVED, that the compensation paid to the Company’s named executive officers, as disclosed 
pursuant  to  Item  402  of  Regulation  S-K,  including  the  Compensation  Discussion  and  Analysis, 
compensation  tables  and  narrative  discussion  included  in  this  Proxy  Statement,  is  hereby 
APPROVED.” 

Because  the  vote  is  advisory,  it  is  not  binding  on  the  Board  of  Directors  or  the  Company.  Nevertheless,  the 
views expressed by the stockholders, whether through this vote or otherwise, are important to management and the 
Board and, accordingly, the Board and the Compensation Committee intend to consider the results of this vote in 
making determinations in the future regarding executive compensation arrangements. 

Advisory  approval  of  this  proposal  requires  the  vote  of  the  holders  of  a  majority  of  the  shares  present  or 

represented by proxy and entitled to vote on the matter at the Annual Meeting.

The Board of Directors Recommends 
a Vote “For” Proposal No. 2.

45

PROPOSAL NO. 3 
ADVISORY VOTE ON THE FREQUENCY OF SOLICITATION OF 
ADVISORY STOCKHOLDER APPROVAL OF EXECUTIVE COMPENSATION

The Dodd-Frank Act and Section 14A of the Exchange Act also enable our stockholders, at least once every six 
years,  to  indicate  their  preference  regarding  how  frequently  the  Company  should  solicit  a  “say-on-pay”  vote.  In 
accordance with the Dodd-Frank Act, we are asking stockholders to indicate whether they would prefer an advisory 
“say-on-pay”  vote  every  year,  every  other  year  or  every  three  years. Alternatively,  stockholders  may  abstain  from 
casting a vote.  

After considering the benefits and consequences of each alternative, the Board recommends that the advisory 
vote  on  the  compensation  of  our  named  executive  officers  be  submitted  to  the  stockholders  annually. The  Board 
believes that an annual advisory vote on the compensation of our named executive officers is the most appropriate 
option  for  the  Company  because  it  will  allow  our  stockholders  to  provide  us  with  their  input  on  our  compensation 
philosophy,  policies  and  practices  as  disclosed  in  this  Proxy  Statement  on  an  annual  basis.  While  the  Board 
believes  that  its  recommendation  is  appropriate  at  this  time,  the  stockholders  are  not  voting  to  approve  or 
disapprove  that  recommendation,  but  are  instead  asked  to  indicate  their  preferences,  on  an  advisory  basis,  as  to 
whether the non-binding advisory vote on the approval of the Company’s executive officer compensation practices 
should be held every year, every other year or every three years.  The option among those choices that receives the 
votes  of  the  holders  of  a  majority  of  shares  present  or  represented  by  proxy  and  entitled  to  vote  at  the  annual 
meeting will be deemed to be the frequency preferred by the stockholders.

Accordingly, the Board is asking stockholders to indicate their preferred voting frequency by voting for one, two 
or three years. The alternative among one year, two years or three years that receives the votes of the holders of a 
majority of shares present or represented by proxy and entitled to vote on the matter at the Annual Meeting will be 
deemed to be the frequency preferred by the stockholders.

The Board and the Compensation Committee value the opinions of the stockholders in this matter and, to the 
extent there is any significant vote in favor of one frequency over the other options, even if less than a majority, the 
Board  will  consider  the  stockholders’  concerns  and  evaluate  any  appropriate  next  steps.    However,  because  this 
vote is advisory and, therefore, not binding on the Board of Directors or the Company, the Board of Directors may 
decide  that  it  is  in  the  best  interests  of  the  stockholders  that  the  Company  hold  an  advisory  vote  on  executive 
compensation more or less frequently than the option preferred by the stockholders. The vote will not be construed 
to create or imply any change or addition to the fiduciary duties of the Company or the Board.

The Board of Directors Recommends
A Vote In Favor Of “One Year” On Proposal 3.

46

PROPOSAL NO. 4
RATIFICATION OF SELECTION OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Audit Committee of the Board of Directors has selected Ernst & Young LLP as our independent registered 
public accounting firm for the fiscal year ending December 31, 2022 and has directed that management submit the 
selection  of  its  independent  registered  public  accounting  firm  for  ratification  by  the  stockholders  at  the  Annual 
Meeting.  Ernst  &  Young  LLP  was  engaged  in  2008  and  has  audited  our  consolidated  financial  statements  since 
2008. Representatives of Ernst & Young LLP are expected to be present at the Annual Meeting. They will have an 
opportunity to make a statement if they so desire and will be available to respond to appropriate questions.

Neither  our  bylaws  nor  other  governing  documents  or  law  require  stockholder  ratification  of  the  selection  of 
Ernst  &  Young  LLP  as  our  independent  registered  public  accounting  firm.  However,  the  Audit  Committee  of  the 
Board of Directors is submitting the selection of Ernst & Young LLP to the stockholders for ratification as a matter of 
good corporate practice. If the stockholders fail to ratify the selection, the Audit Committee will reconsider whether 
or  not  to  retain  that  firm.  Even  if  the  selection  is  ratified,  the  Audit  Committee  in  its  discretion  may  direct  the 
appointment  of  different  independent  auditors  at  any  time  during  the  year  if  they  determine  that  such  a  change 
would be in the best interests of the Company and its stockholders.

The affirmative vote of the holders of a majority of the shares present or represented by proxy and entitled to 

vote on the matter at the Annual Meeting will be required to approve this Proposal No. 4.

The Board of Directors Recommends
a Vote “For” Proposal No. 4.

Principal Accountant Fees and Services

The  following  table  represents  aggregate  fees  billed  to  NGM  by  Ernst  &  Young  LLP,  our  independent 

registered public accounting firm, for the years ended December 31, 2020 and 2021: 

Audit Fees(1)
Audit-Related Fees(2)
All Other Fees(3)
Total Fees

_______________________________

Year Ended December 31,

2020

2021

$  1,113,550  $  2,261,822 

230,000 

2,510 

52,388 

2,965 

$  1,346,060  $  2,317,175 

(1)

(2)

(3)

Audit Fees consisted of fees billed for professional services performed by Ernst & Young LLP for the audit of our annual consolidated 
financial statements and the effectiveness of our internal control over financial reporting as of December 31, 2021, the review of interim 
financial statements, and related services.

Audit-Related Fees consisted of fees for assurance and related services that are reasonably related to the performance of the audit or 
review of our consolidated financial statements and are not reported under “Audit Fees.”

All other fees for services that are not included under the “Audit” or “Audit-Related” categories were associated with fees related to an 
on-line subscription to an Ernst & Young LLP database.

All  services  performed  for  us  by  Ernst  &  Young  LLP,  our  independent  registered  public  accounting  firm,  and 

related fees incurred, were pre-approved by our Audit Committee.

Pre-Approval Procedures

The Audit Committee has procedures in place for the pre-approval of audit and non-audit services rendered by 
the Company’s independent registered public accounting firm, Ernst & Young LLP. The Audit Committee generally 
pre-approves specified services in the defined categories of audit services, audit-related services and tax services 
up to specified amounts. Pre-approval may also be given as part of the Audit Committee’s approval of the scope of 
the engagement of the independent auditor or on an individual, explicit, case-by-case basis before the independent 
auditor is engaged to provide each service. The pre-approval of services may be delegated to one or more of the 

47

 
 
 
 
Audit  Committee’s  members,  but  the  decision  must  be  reported  to  the  full Audit  Committee  at  its  next  scheduled 
meeting.

The Audit Committee has determined that the rendering of services other than audit services by Ernst & Young 

LLP is compatible with maintaining the principal accountant’s independence.

48

TRANSACTIONS WITH RELATED PERSONS AND INDEMNIFICATION

The following is a summary of transactions since January 1, 2021 to which we have been a participant in which 
the  amount  involved  exceeded  or  will  exceed  $120,000,  and  in  which  any  of  our  directors,  executive  officers  or 
holders  of  more  than  five  percent  of  our  capital  stock,  or  any  member  of  the  immediate  family  of  the  foregoing 
persons,  had  or  will  have  a  direct  or  indirect  material  interest,  other  than  compensation  arrangements  that  are 
described in the sections titled “Compensation Discussion and Analysis,” “Executive Compensation” and “Director 
Compensation,”  and  other  than  compensation  arrangements  with  respect  to  our  executive  officers  who  are  not 
named  executive  officers.  In  this  regard,  the  compensation  arrangements  for  2021  and  2022  for  our  executive 
officers who are not named executive officers were in each case approved by our Compensation Committee (or in 
the case of our Executive Chairman, the Board).

Related-Person Transactions & SEC Compliance Policy

In  connection  with  our  initial  public  offering,  we  adopted  a  written  Related  Person  Transactions  &  SEC 
Compliance Policy that sets forth our policies and procedures regarding the identification, review, consideration and 
approval  or  ratification  of  “related-person  transactions.”  For  purposes  of  our  policy  only,  a  “related-person 
transaction”  is  a  transaction,  arrangement  or  relationship  (or  any  series  of  similar  transactions,  arrangements  or 
relationships)  in  which  we  and  any  “related  person”  are,  were  or  will  be  participants  involving  an  amount  that 
exceeds  $120,000.  Transactions  involving  compensation  for  services  provided  to  us  as  an  employee,  director, 
consultant or similar capacity by a related person are not covered by this policy. A related person is any executive 
officer, director or holder of 5% or more of our capital stock, including any of their immediate family members, and 
any entity owned or controlled by such persons.

Under  the  policy,  where  a  transaction  has  been  identified  as  a  related-person  transaction,  management  must 
present  information  regarding  the  proposed  related-person  transaction  to  the  Audit  Committee  (or,  where  Audit 
Committee  approval  would  be  inappropriate,  to  another  independent  body  of  the  Board  of  Directors)  for 
consideration and approval or ratification. The presentation must include a description of, among other things, the 
material  facts,  the  interests,  direct  and  indirect,  of  the  related  persons,  the  benefits  to  us  of  the  transaction  and 
whether any alternative transactions were available. To identify related-person transactions in advance, we rely on 
information supplied by our executive officers, directors and certain significant stockholders. In considering related-
person  transactions,  the  Audit  Committee  takes  into  account  the  relevant  available  facts  and  circumstances 
including, but not limited to (a) the risks, costs and benefits to us, (b) the impact on a director’s independence in the 
event the  related person is a director,  immediate  family  member of a director or an entity with which a director is 
affiliated, (c) the terms of the transaction, (d) the availability of other sources for comparable services or products 
and (e) the terms available to or from, as the case may be, unrelated third parties or to or from employees generally. 
In the event a director has an interest in the proposed transaction, the director must recuse himself or herself from 
the deliberations and approval. The policy requires that, in determining whether to approve, ratify or reject a related-
person transaction, the Audit Committee consider, in light of known circumstances, whether the transaction is in, or 
is  not  inconsistent  with,  the  best  interests  of  us  and  our  stockholders,  as  the Audit  Committee  determines  in  the 
good faith exercise of its discretion.

Certain Transactions With or Involving Related Persons

Merck Collaboration

In  2015,  we  entered  into  a  research  collaboration,  product  development  and  license  agreement  with  Merck 
Sharp & Dohme Corp., or Merck, which together with amendments made prior to June 30, 2021, is referred to as 
the  Original  Collaboration  Agreement,  covering  the  discovery,  development  and  commercialization  of  novel 
therapies across a range of therapeutic areas including a broad, multi-year drug discovery and early development 
program financially supported by Merck, but scientifically directed by us with input from Merck. The original research 
phase of the collaboration was for five years and was extended for an additional two years by Merck through March 
2022. As part of that extension, Merck agreed to continue to fund up to $75.0 million of our R&D efforts each year 
consistent with the initial five-year research term and, in lieu of a $20.0 million extension fee payable to us, Merck 
agreed to make additional payments totaling up to $20.0 million in support of our R&D activities during 2021 through 
the first quarter of 2022. 

49

On June 30, 2021, we entered into an amended and restated research collaboration, product development and 
license  agreement  with  Merck,  or  the  Amended  Collaboration  Agreement,  replacing  the  Original  Collaboration 
Agreement and extending the research phase of the collaboration, but with a narrower scope than in the Original 
Collaboration Agreement.  Under  the Amended  Collaboration Agreement,  the  collaboration  is  focused  primarily  on 
the  identification,  R&D  of  collaboration  compounds  directed  to  targets  of  interest  to  Merck  in  the  fields  of 
ophthalmology  and  cardiovascular  or  metabolic  disease,  including  heart  failure.  The  research  phase  will  now 
continue generally through March 31, 2024, with possible extensions for each of the various programs to allow us or 
Merck  to  complete  ongoing  development.  In  addition,  we  have  certain  obligations  to  conduct  R&D  related  to 
collaboration compounds that will not be reimbursed by Merck. 

For  the  year  ended  December  31,  2021,  we  recognized  collaboration  and  license  revenue  of  $77.9  million 
under  our  collaboration  with  Merck.  See  “Business  -  Our  Collaboration  with  Merck  -  Description  of  Amended 
Collaboration  Agreement”  in  Part  I,  Item  1,  “Management’s  Discussion  and  Analysis  of  Financial  Condition  and 
Results of Operations - Overview” in Part II, Item 7 and “Research Collaboration and License Agreements,” in Note 
5 to the consolidated financial statements in Part II, Item 8 in our Annual Report on Form 10-K for the fiscal year 
ended December 31, 2021 for additional information on our collaboration with Merck.

Dr. Perlmutter, who is a Class II director, served as Executive Vice President of Merck & Co., Inc. and President 
of MRL from April 2013 until his retirement from such positions effective December 31, 2020. From January 2021 
through  May  2021,  Dr.  Perlmutter  acted  as  chairman  of  MRL  and  as  a  member  of  the  Executive  Committee  of 
Merck  &  Co.,  Inc.,  in  each  case  in  a  non-executive,  advisory  position.  Each  of  Merck  Sharp  &  Dohme  Corp.  and 
MRL is a subsidiary of Merck & Co., Inc.

Merck Clinical Trial Collaboration and Supply Agreement

On  December  2,  2021,  we  entered  into  a  clinical  trial  collaboration  and  supply  agreement  with  MSD 
International GmbH and MSD International Business GmbH, which are referred together as MSD and are affiliates 
of Merck, pursuant to which, among other things, MSD agreed to supply KEYTRUDA® (pembrolizumab), at no cost 
to us, for our Phase 1/2 clinical trial evaluating NGM707 as a monotherapy and in combination with KEYTRUDA for 
the treatment of patients with advanced solid tumors, subject to, among other things, certain clinical trial data joint 
ownership rights of the parties under the agreement.

Indemnification Agreements

We have entered into separate indemnification agreements with our directors and executive officers in addition 
to  the  indemnification  provided  for  in  our  bylaws. These  indemnification  agreements  provide,  among  other  things, 
that  we  will  indemnify  our  directors  and  executive  officers  for  certain  expenses,  including  damages,  judgments, 
fines, penalties, settlements and costs and attorneys’ fees and disbursements, incurred by a director or executive 
officer  in  any  claim,  action  or  proceeding  arising  in  his  or  her  capacity  as  a  director  or  executive  officer  of  the 
Company  or  in  connection  with  service  at  our  request  for  another  corporation  or  entity.  The  indemnification 
agreements also provide for procedures that will apply in the event that a director or executive officer makes a claim 
for indemnification.

50

   
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table sets forth certain information regarding the ownership of our common stock as of March 10, 

2022 (except as noted) by:

•

•

•

•

each director and nominee for director;

each of the named executive officers;

all current executive officers and directors as a group; and

all those known by us to be beneficial owners of more than five percent of our outstanding common stock.

This table is based upon information supplied by officers and directors, as well as Schedules 13G or 13D filed 
with the SEC by beneficial owners of more than five percent of our common stock. Unless otherwise indicated in the 
footnotes  to  this  table  and  subject  to  community  property  laws,  where  applicable,  we  believe  that  each  of  the 
stockholders  named  in  this  table  has  sole  voting  and  investment  power  with  respect  to  the  shares  indicated  as 
beneficially  owned.  Applicable  percentages  are  based  on  78,057,840  shares  outstanding  on  March  10,  2022, 
adjusted as required by rules promulgated by the SEC.

Beneficial Owner
5% Stockholders
Entities affiliated with The Column Group(1)
Merck Sharp & Dohme Corp.(2)
Named Executive Officers and Directors
Jin-Long Chen, Ph.D.(3)
David V. Goeddel, Ph.D.(4)
Shelly D. Guyer(5)
Carole Ho, M.D.(6)
Suzanne Sawochka Hooper(7)
Mark Leschly(8)
Hsaio D. Lieu, M.D.(9)
Siobhan Nolan Mangini(10)
Roger  M. Perlmutter, M.D., Ph.D. 
Valerie Pierce(11)
William J. Rieflin(12)
David J. Woodhouse, Ph.D.(13)
All executive officers and directors as a group (12 persons)(14)

_______________________________

*

Represents beneficial ownership of less than 1%.

Beneficial Ownership

Number of
Shares

Percent of
Total

18,843,633
12,955,016

2,652,308
19,089,153
80,717
54,229
125,520
3,822,186
249,685
316,666
—
238,748
3,151,006
1,747,500
31,527,718

24.1%
16.6%

3.3%
24.4%
*
*
*
4.9%
*
*
—%
*
4.0%
2.2%
38.1%

(1)

The indicated ownership is based solely on a Schedule 13D/A filed with the SEC by the reporting person on February 3, 2022. The 
Schedule 13D/A provides information as of January 24, 2022.  Consists of (i) 11,103,333 shares held of record by The Column Group, 
LP, (ii) 100,000 shares held of record by The Column Group GP, LP, (iii) 2,265,758 shares held of record by The Column Group II, LP, 
(iv) 100,000 shares held of record by The Column Group Management, LP, (v) 1,298,908 shares held of record by Ponoi Capital, LP, 
(vi)  1,298,908  shares  held  of  record  by  Ponoi  Capital  II,  LP,  (vii)  858,035  shares  held  of  record  by  The  Column  Group  III,  LP,  (viii) 
968,990 shares held of record by The Column Group III-A, LP, (ix) 821,660 shares held of record by The Column Group IV, LP and (x) 
28,041  shares  held  of  record  by The  Column  Group  IV-A,  LP.  Mr.  Peter  Svennilson  and  Dr.  Goeddel  are  managing  partners  of The 
Column Group GP, LP and The Column Group II GP, LP, which are the general partners of The Column Group, LP and The Column 
Group  II,  LP,  respectively,  and  the  Column  Group  Management,  LP  and  share  voting  and  investment  power  with  respect  to  such 
shares.  Mr.  Svennilson,  Dr.  Goeddel  and  Dr.  Tim  Kutzkey  are  managing  partners  of  Ponoi  Management,  LLC  and  Ponoi  II 
Management, LLC, which are the general partners of Ponoi Capital, LP and Ponoi Capital II, LP, respectively, and share voting and 
investment  power  with  respect  to  such  shares.  Mr.  Svennilson,  Dr.  Goeddel  and  Dr.  Kutzkey  are  managing  partners  of The  Column 
Group  III  GP,  LP,  which  is  the  general  partner  of The  Column  Group  III,  LP  and The  Column  Group  III-A,  LP,  and  share  voting  and 
investment power with respect to such shares. Mr. Svennilson, Dr. Goeddel and Dr. Kutzkey are managing partners of The Column 
Group IV GP, LP, which is the general partner of The  Column Group IV, LP and The Column  Group IV-A,  LP, and share voting  and 

51

 
 
 
 
 
(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

investment power with respect to such shares. The principal address of The Column Group, LP is 1 Letterman Drive, Building D, Suite 
DM-900, San Francisco, California 94129.

The indicated ownership is based solely on a Schedule 13G filed with the SEC by the reporting person on April 9, 2019. The Schedule 
13G provides information as of April 8, 2019. The principal address of Merck Sharp & Dohme Corp. is One Merck Drive, Whitehouse 
Station, New Jersey 08889.

Consists  of  (i)  908,893  shares,  (ii)  225,000  shares  held  in  trusts  for  which  Dr.  Chen  shares  voting  and  investment  control  and  (iii) 
1,518,415 shares issuable pursuant to options exercisable within 60 days of March 10, 2022, of which 1,401,747 shares have vested 
as of March 10, 2022.

Consists of (i) 80,000 shares held in the David V. Goeddel and Alena Z. Goeddel 2004 Trust, (ii) 110,000 shares held in the Alena Z. 
Goeddel  Irrevocable  Trust,  (iii)  55,520  shares  issuable  pursuant  to  options  exercisable  within  60  days  of  March  10,  2022,  of  which 
55,520 shares have vested as of March 10, 2022 and (iv) the shares described in footnote (1) above.

Consists of 80,717 shares issuable pursuant to options exercisable within 60 days of March 10, 2022, of which 68,417 shares have 
vested as of March 10, 2022.

Consists of 54,229 shares issuable pursuant to options exercisable within 60 days of March 10, 2022, of which 37,763 shares have 
vested as of March 10, 2022.

Consists  of  (i)  7,000  shares  and  (ii)  118,520  shares  issuable  pursuant  to  options  exercisable  within  60  days  of  March  10,  2022,  of 
which 118,520 shares have vested as of March 10, 2022.

Consists of (i) 3,462,648 shares held of record by Rho Ventures V, L.P., (ii) 304,018 shares held of record by Rho Ventures V Affiliates 
L.L.C. and (iii) 55,520 shares issuable pursuant to options exercisable within 60 days of March 10, 2022, of which 55,520 shares have 
vested as of March 10, 2022. Mr. Leschly is a managing member of Rho Capital Partners LLC, which is the managing member of the 
general partner of Rho Ventures V, L.P. and of the managing member of Rho Ventures V Affiliates L.L.C.

Consists of 248,333 shares issuable pursuant to options exercisable within 60 days of March 10, 2022, of which 184,790 shares have 
vested as of March 10, 2022.

Consists of 316,666 shares issuable pursuant to options exercisable within 60 days of March 10, 2022, of which 141,666 shares have 
vested as of March 10, 2022.

Consists of 233,333 shares issuable pursuant to options exercisable within 60 days of March 10, 2022, of which 156,249 shares have 
vested as of March 10, 2022.

Consists of (i) 2,769,168 shares held in trust for which Mr. Rieflin serves as trustee and shares voting and investment control, (ii) 5,172 
shares  purchased  under  the  Company’s  ESPP  and  (iii)  376,666  shares  issuable  pursuant  to  options  exercisable  within  60  days  of 
March 10, 2022, of which 332,082 shares have vested as of March 10, 2022.

Consists of (i) 97,654 shares held in trust for which Dr. Woodhouse serves as trustee and shares voting and investment control and (ii) 
1,649,846 shares issuable pursuant to options exercisable within 60 days of March 10, 2022, of which 1,374,844 shares have vested 
as of March 10, 2022.

Consists  of  (i)  26,819,953  shares  held  of  record  or  beneficially  owned  by  our  executive  officers  and  directors  as  a  group  and  (ii) 
4,707,765 shares issuable pursuant to options exercisable by our executive officers and directors as a group within 60 days of March 
10, 2022, of which 3,927,118 shares have vested as of March 10, 2022.

52

HOUSEHOLDING OF PROXY MATERIALS

We have adopted a procedure commonly referred to as “householding.” Under this procedure, we may deliver a 
single copy of the Notice of Internet Availability and, if you requested printed versions by mail, this Proxy Statement 
and the Annual Report on Form 10-K for the year ended December 31, 2021 to multiple stockholders who share the 
same mailing address. This delivery method will not be used if we receive contrary instructions from one or more of 
the  stockholders  sharing  a  mailing  address.  This  procedure  reduces  the  environmental  impact  of  our  annual 
meetings, reduces our printing and mailing costs and potentially means extra convenience for stockholders. Upon 
written  or  oral  request,  we  will  deliver  promptly  a  separate  copy  of  the  Notice  of  Internet Availability  and,  if  you 
requested printed versions by mail, this Proxy Statement and the Annual Report on Form 10-K for the year ended 
December 31, 2021 to any stockholder that elects not to participate in householding.

To  receive,  free  of  charge,  a  separate  copy  of  the  Notice  of  Internet Availability  and,  if  you  requested  printed 
versions by mail, this Proxy Statement or the Annual Report on Form 10-K for the year ended December 31, 2021, 
or separate copies of any future notice, proxy statement or annual report, you may write or call us at the following 
mailing address or phone number:

Secretary
NGM Biopharmaceuticals, Inc.
333 Oyster Point Boulevard
South San Francisco
California 94080
Phone: (650) 392-1768

If  you  are  receiving  more  than  one  copy  of  the  proxy  materials  at  a  single  mailing  address  and  would  like  to 
participate  in  householding,  please  contact  the  bank,  broker  or  other  nominee  that  holds  your  shares  to  request 
information about eliminating duplicate mailings.

53

STOCKHOLDER PROPOSALS FOR THE 2023 ANNUAL MEETING 

To be considered for inclusion in our proxy materials for our 2023 annual meeting of stockholders, your proposal 
must  be  submitted  in  writing  by  December  8,  2022  to  our  Secretary  at  333  Oyster  Point  Boulevard,  South  San 
Francisco,  California  94080,  and  you  must  comply  with  all  applicable  requirements  of  Rule  14a-8  promulgated 
under the Securities Exchange Act of 1934, as amended, or the Exchange Act. However, if the 2023 annual meeting 
of stockholders is advanced by more than 30 days prior to or delayed by more than 30 days after May 18, 2023, 
then the deadline will be a reasonable time prior to the time we begin to print and send our proxy materials.

Pursuant to our bylaws, if you wish to submit a proposal (including a director nomination) at the 2023 annual 
meeting of stockholders that is not to be included in next year’s proxy materials, you must do so not later than the 
close of business on February 17, 2023 and no earlier than the close of business on January 18, 2023; provided, 
however, that if next year’s annual meeting is advanced by more than 30 days prior to or delayed by more than 30 
days after May 18, 2023 your proposal must be submitted not earlier than the close of business on the 120th day 
prior to such annual meeting and not later than the close of business on the 90th day prior to such annual meeting 
or the 10th day following the day on which public announcement of such meeting is first made. You are advised to 
review  our  bylaws,  which  contain  additional  requirements  about  advance  notice  of  stockholder  proposals  and 
director  nominations.  In  addition,  as  to  any  proposal  that  a  stockholder  intends  to  present  at  the  2023  annual 
meeting  other  than  by  inclusion  in  our  proxy  statement  for  the  2023  annual  meeting  of  stockholders,  the  proxy 
solicited by our Board of Directors for the 2023 annual meeting will confer discretionary voting authority with respect 
to  (i)  any  proposal  for  which  we  have  not  been  provided  with  timely  notice  pursuant  to  the  bylaws  and  (ii)  any 
proposal for which we have been provided with timely notice pursuant to the bylaws, unless the stockholder solicits 
proxies  with  respect  to  the  proposal  to  the  extent  required  by  Rule  14a-4(c)(2)  promulgated  under  the  Exchange 
Act.

In addition to satisfying the foregoing requirements under our bylaws, to comply with the universal proxy rules 
(once effective), stockholders who intend to solicit proxies in support of director nominees other than the Company’s 
nominees must provide notice that sets forth the information required by Rule 14a-19 under the Exchange Act no 
later  than  March  19,  2023.  Please  note  that  the  notice  requirement  under  Rule  14a-19  is  in  addition  to  the 
applicable notice requirements under the advance notice provisions of our bylaws as described above.

OTHER MATTERS

The Board of Directors knows of no other matters that will be presented for consideration at the Annual Meeting. 
If  any  other  matters  are  properly  brought  before  the  meeting,  it  is  the  intention  of  the  persons  named  in  the 
accompanying proxy to vote on such matters in accordance with their best judgment.

By Order of the Board of Directors,

/s/ Valerie Pierce
Valerie Pierce
Secretary, Senior Vice President, General Counsel and 
Chief Compliance Officer
April 6, 2022

A  copy  of  our  Annual  Report  on  Form  10-K  for  the  year  ended  December  31,  2021  is  available  without 
charge  upon  written  request  to:  Secretary,  NGM  Biopharmaceuticals,  Inc.,  333  Oyster  Point  Boulevard, 
South San Francisco, California 94080. CARD IS VALID fiduciary, please 

ch. Joint owners should each sign personally. All holders must sign. If a corporation or partnership, please sign in full corporate or partnership name by authorized officer.

54

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

FORM 10-K

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

1934

For the fiscal year ended December 31, 2021 

OR

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

1934

For the transition period from          to          
Commission file number: 001-38853

NGM BIOPHARMACEUTICALS, INC.

(Exact name of Registrant as specified in its charter)

Delaware
(State or other jurisdiction of incorporation or organization)

26-1679911
(I.R.S. Employer Identification No.)

333 Oyster Point Boulevard
South San Francisco, California 94080
(Address of principal executive offices and zip code)
Registrant’s telephone number, including area code: (650) 243-5555
Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class of Securities Registered

Trading Symbol

Name of Each Exchange on Which 
Registered

Common Stock, par value $0.001 per share

NGM

The Nasdaq Stock Market LLC

Securities registered pursuant to Section 12(g) of the Act: None
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☒ No ☐
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐ No ☒
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the 
preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 
90 days. Yes ☒ No ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T 
(§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging 
growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the 
Exchange Act.

Large accelerated filer

Non-accelerated filer

☒

☐

Accelerated filer

Smaller reporting company

Emerging growth company

☐

☐

☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised 
financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over 
financial  reporting  under  Section  404(b)  of  the  Sarbanes-Oxley Act  (15  U.S.C.  7262(b))  by  the  registered  public  accounting  firm  that  prepared  or  issued  its  audit 
report.  ☒
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒
The aggregate market value of the registrant’s common stock held by non-affiliates of the registrant as of June 30, 2021, the last business day of the registrant’s most 
recently completed second fiscal quarter, was approximately $755 million, calculated based on the closing price of the registrant’s common stock as reported by the 
Nasdaq Global Select Market. Excludes an aggregate of 39,014,460 shares of the registrant’s common stock held as of such date by officers, directors and 
stockholders that the registrant has concluded are or were affiliates of the registrant. Exclusion of such shares should not be construed to indicate that the holder of 
any such shares possesses the power, direct or indirect, to direct or cause the direction of the management or policies of the registrant or that such person is 
controlled by or under common control with the registrant.
As of February 23, 2022, the number of outstanding shares of the registrant’s common stock, par value $0.001 per share, was 78,049,340.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the registrant’s definitive Proxy Statement for the 2022 Annual Meeting of Stockholders to be filed with the U.S. Securities and Exchange Commission 
pursuant to Regulation 14A not later than 120 days after the end of the fiscal year covered by this Annual Report on Form 10-K are incorporated by reference in Part 
III, Items 10-14 of this Annual Report on Form 10-K.

1

NGM BIOPHARMACEUTICALS, INC.
2021 ANNUAL REPORT ON FORM 10-K
TABLE OF CONTENTS

PART I

Item 1.

Item 1A.
Item 1B.
Item 2.

Item 3.
Item 4.

PART II

Item 5.

Item 6.
Item 7.
Item 7A.

Item 8.
Item 9.

Item 9A.
Item 9B.

Item 9C.

PART III

Item 10.
Item 11.

Item 12.

Item 13.

Item 14.

PART IV

Item 15.

Item 16.

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

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer 
Purchases of Equity Securities.      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[Reserved].  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Management’s Discussion and Analysis of Financial Condition and Results of Operations.   
Quantitative and Qualitative Disclosures About Market Risk.    . . . . . . . . . . . . . . . . . . . . . . . . . .
Financial Statements and Supplementary Data.      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Changes in and Disagreements with Accountants on Accounting and Financial 
Disclosure.      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Controls and Procedures.      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Information.      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.    . . . . . . . . . . . . . . . . . .

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

Exhibits, Financial Statement Schedules.   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 10-K Summary.     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SIGNATURES      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

____________________________________

Page

6
6

39
79

79
79
79

80

80

81
82

100

101

132

133

134
134

134

134

135

135

135

135

135

135

138

139

Unless  the  context  suggests  otherwise,  references  in  this  Annual  Report  on  Form  10-K  (the  “Annual 
Report”)  to  “us,”  “our,”  “NGM,”  “NGM  Biopharmaceuticals,”  “we,”  the  “Company”  and  similar  designations  refer  to 
NGM Biopharmaceuticals, Inc. and, where appropriate, its subsidiary.

2

 
 
 
 
 
 
 
 
SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K contains forward-looking statements that involve risks, uncertainties and 
assumptions that, if they never materialize or prove incorrect, could cause our results to differ materially from those 
expressed or implied by such forward-looking statements. The statements contained in this Annual Report on Form 
10-K  that  are  not  purely  historical  are  forward-looking  statements  within  the  meaning  of  Section  27A  of  the 
Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934, 
as amended, or the Exchange Act. Forward-looking statements are often identified by the use of words such as, but 
not limited to, "aim," “anticipate,” “believe,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “potential,” “predict,” 
“project,”  "seek,"  “should,”  “will,”  “would”  or  the  negative  of  those  terms,  and  similar  expressions  that  convey 
uncertainty  of  future  events  or  outcomes  to  identify  these  forward-looking  statements. Any  statements  contained 
herein that are not statements of historical facts may be deemed to be forward-looking statements. Forward-looking 
statements in this Annual Report include, but are not limited to, statements about:  

•

•

•

•

•

•

•

•

•

•

•
•
•
•
•

•

•

•

•

•

•
•

•

the  success,  cost  and  timing  of  our  product  development  activities  and  clinical  trials  and  those  of  our 
collaboration partner, Merck Sharp & Dohme Corp., or Merck, and the initiation of, enrollment in, availability 
of data for and other events related to such clinical trials;
our  (and  in  the  case  of  any  product  candidate  licensed  by  Merck,  Merck’s)  ability  to  obtain  and  maintain 
regulatory approvals for aldafermin, MK-3655, NGM621, NGM707, NGM831, NGM438, NGM120 and any 
of our future product candidates, and any related restrictions, limitations and/or warnings in the label of an 
approved product candidate;
our  belief  that  aldafermin  may  have  the  potential  to  be  a  treatment  for  non-alcoholic  steatohepatitis,  or 
NASH, patients with moderate to advanced fibrosis;
our belief that NGM707 has the potential to reprogram ILT4- and ILT2-expressing myeloid cells to shift them 
from  a  suppressive  state  that  restricts  anti-tumor  immunity  to  a  stimulatory  state  that  may  promote  anti-
tumor immunity; 
our belief that NGM831 has the potential to fight tumors by shifting myeloid cells from a suppressive state to 
a stimulatory state and promote anti-tumor activity;
our  belief  that  NGM438  has  the  potential  to  potently  block  the  binding  of  all  collagens  to  LAIR1  and  to 
address a key resistance mechanism that limits tumor responses to current immunotherapies;
our belief that NGM120 may reduce tumor growth and improve survival in syngeneic orthotopic pancreatic 
tumor models;
our  belief  that  NGM621  has  the  potential  to  reduce  diseases  progression  in  patients  with  geographic 
atrophy;
our belief that MK-3655 has the potential to be a treatment for patients with NASH with early to moderate 
fibrosis;
our belief regarding the impact of our product candidates’ side effects and our ability to effectively manage 
these side effects;
our ability to obtain funding for our operations;
our plans to research, develop and commercialize our product candidates;
the commercialization of our product candidates, if approved;
our ability to attract additional collaborators with development, regulatory and commercialization expertise;
current  and  future  agreements  with  third  parties  in  connection  with  the  potential  commercialization  of 
aldafermin, NGM621, NGM120, NGM707, NGM831, NGM438 or any other future approved product;
the  size  and  growth  potential  of  the  markets  for  our  product  candidates,  and  our  ability  to  serve  those 
markets;
the  rate  and  degree  of  market  acceptance  of  our  product  candidates,  as  well  as  the  reimbursement 
coverage for our product candidates;
our beliefs with respect to the availability of the accelerated approval pathway for any marketing 
applications that we and/or Merck may submit to the U.S. Food and Drug Administration;
the  performance  of,  and  our  ability  to  obtain  sufficient  supply  of  clinical  trial  material  in  a  timely  manner 
from, third-party suppliers and manufacturers;
our  beliefs  around  the  competitive  landscape  for  our  product  candidates  and  the  success  of  competing 
therapies that are or may become available;
our ability to attract and retain key scientific, development and management personnel;
our estimates regarding future expenses, revenue, capital requirements and needs for additional financing, 
particularly in light of Merck providing significantly more limited annual research funding beginning in 2022; 
our expectations regarding our ability to obtain, maintain, protect and enforce intellectual property protection 
for our product candidates; and 

3

•

the risks, uncertainties and other factors we identify elsewhere in this Annual Report on Form 10-K and in 
our other filings with the U.S. Securities and Exchange Commission.

RISK FACTOR SUMMARY

Below is a summary of material factors that make an investment in our common stock speculative or risky. 
Importantly, this summary does not address all of the risks and uncertainties that we face.  Additional discussion of 
the risks and uncertainties summarized in this risk factor summary, as well as other risks and uncertainties that we 
face, can be found under “Risk Factors” in Part I, Item 1A of this Annual Report on Form 10-K.  The below summary 
is  qualified  in  its  entirety  by  that  more  complete  discussion  of  such  risks  and  uncertainties.  You  should  carefully 
consider the risks and uncertainties described under “Risk Factors” in Part I, Item 1A of this Annual Report on Form 
10-K as part of your evaluation of an investment in our common stock.

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we  have  incurred  net  losses  every  year  since  our  inception,  we  have  no  source  of  product  revenue,  we 
expect to continue to incur significant and increasing operating losses and we may never become profitable;
all of our revenue for recent periods has been received from a single collaboration partner, Merck Sharp & 
Dohme Corp., or Merck, and that revenue will be substantially lower beginning in 2022;
in  order  to  complete  the  development  and  commercialization  of  our  current  and  potential  future  product 
candidates and to finance our other operations, we will require substantial additional capital that may not be 
available to us on acceptable terms, or at all, and as a result, we may be required to delay, scale back or 
discontinue development of our product candidates;

we need to successfully complete rigorous preclinical and clinical testing of our product candidates before 
we  can  seek  regulatory  approval,  and  the  regulatory  approval  processes  of  the  U.S.  Food  and  Drug 
Administration and comparable foreign health authorities are lengthy and inherently unpredictable, and if we 
are not successful at each step of the process, commercialization of our product candidates will be delayed 
or prevented;

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our most advanced product candidates, NGM621, NGM120, aldafermin and MK-3655, are only in 
Phase  2  development,  may  fail  to  demonstrate  safety  and  efficacy  in  ongoing  and  future  clinical 
trials,  may  never  achieve  regulatory  approval  and  may  not  be  able  to  be  successfully 
commercialized due to competition or other factors;

similarly, clinical trials of our other product candidates, including the ongoing trial of NGM707, may 
fail  to  produce  positive  results  or  to  demonstrate  safety  and  efficacy  to  the  satisfaction  of  health 
authorities; 

aldafermin  and  MK-3655  are  being  developed  for  the  treatment  of  nonalcoholic  steatohepatitis,  or  NASH, 
an indication  for which  there  are  no  approved products, which makes it difficult to predict the timing, cost 
and potential success of their clinical development and regulatory approval for the treatment of NASH, as 
evidenced by the fact that our previously completed Phase 2b ALPINE 2/3 trial of aldafermin in patients with 
NASH  and  liver  fibrosis  stage  2  or  3,  or  F2  or  F3,  did  not  meet  its  primary  endpoint  and,  as  a  result,  we 
decided to suspend further development of aldafermin in patients with F2/F3 NASH;

we may not be able to obtain and maintain the relationships with our current collaborator, Merck, potential 
future collaborators and other third parties that are necessary to develop, manufacture and commercialize 
some or all of our product candidates; 

◦ we  depend  on  our  collaboration  with  Merck  for  revenue  and  for  the  development  and 

commercialization of our product candidates that remain within the scope of the collaboration;

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in  the  future  we  may  depend  on  collaborations  with  other  third  parties  for  revenue  and  for  the 
development  and  commercialization  of  our  product  candidates  and  such  collaborations  involve 
numerous  risks,  any  of  which  could  materially  and  adversely  affect  our  business  and  financial 
condition; and

we  rely  completely  on  contract  manufacturers  for  the  manufacture  of  our  product  candidates  and 
the process of manufacturing, and conducting release testing for, our biologic product candidates is 
complex, highly regulated and subject to many risks, including our current reliance on single source 
manufacturers  and  suppliers,  difficulties  in  supply  chain,  including  procuring  raw  materials  and 
components  and  the  availability  of  manufacturing  slots,  and  difficulties  in  production,  including 
scaling  up  and  validating  initial  production,  contamination,  equipment  failure,  improper  installation 
or operation of equipment, vendor or operator error, turnover of qualified staff or improper storage 

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conditions,  or  difficulties  with  quality  control,  product  stability  or  quality  assurance  testing,  any  of 
which  could  substantially  increase  our  costs  and  limit  supply  of  our  product  candidates  and  any 
future products needed for clinical trials and commercialization;

the  COVID-19  pandemic  continues  to  adversely  impact  our  business  and  operations,  as  well  as  the 
businesses or operations of our contract manufacturers, clinical research organizations, clinical trial sites or 
other third parties with whom we conduct business;

our  future  success  depends  in  part  on  our  ability  to  attract  and  retain  highly  skilled  employees,  including 
members of our current senior management team, especially our Chief Scientific Officer, Dr. Jin-Long Chen, 
and during the ongoing COVID-19 pandemic we have experienced employee attrition at rates higher than 
we have experienced historically, which may continue or be exacerbated and could have a negative impact 
on our productivity;

our  product  candidates  other  than  aldafermin  and  MK-3655  are  currently  manufactured  at  a  facility  in 
Lithuania. The invasion of Ukraine by Russia and the retaliatory measures taken or that may be taken by 
the United States, NATO and others create global security concerns, including the possibility of expanded 
regional  or  global  conflict,  and  are  likely  to  have  short-term  and  likely  longer-term  negative  impacts  on 
regional and global economies, any or all of which could disrupt our supply chain and adversely affect our 
ability to conduct ongoing and future clinical trials of our product candidates and our ability to raise capital 
on favorable terms;

we  face  substantial  competition,  which  may  result  in  others  discovering,  developing  or  commercializing 
products before, or more successfully than, us;

our  success  depends  in  significant  part  upon  our  ability  to  obtain  and  maintain  intellectual  property 
protection for our products and technologies;

we may not successfully identify new product candidates to expand our development pipeline;

our principal stockholders, including entities affiliated with The Column Group, Merck and our management, 
own a substantial percentage of our stock and will be able to exert significant control over matters subject to 
stockholder approval;

we or third parties we rely on or partner with could experience a cybersecurity incident that could harm our 
business; 

the market price of our common stock has been and may continue to be volatile, and you could lose all or 
part of your investment; and

we  continue  to  incur  increased  costs  as  a  result  of  operating  as  a  public  company  and  our  management 
devotes  substantial  time  to  public  company  compliance  initiatives.  We  are  obligated  to  develop  and 
maintain proper and effective internal control over financial reporting, and, beginning with this Annual Report 
on Form 10-K, we are required to comply with the requirements of Section 404 of the Sarbanes-Oxley Act of 
2002, or the Sarbanes-Oxley Act. If we are not able to comply with the requirements of Section 404 of the 
Sarbanes-Oxley  Act  in  a  timely  manner,  or  if  we  or  our  independent  registered  public  accounting  firm 
identify  deficiencies  in  our  internal  control  over  financial  reporting  that  are  deemed  to  be  material 
weaknesses,  investors  may  lose  confidence  in  our  operating  results  and  the  price  of  our  common  stock 
could decline.

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Item 1. 

Business.

PART I

Overview of Our Business 

We  are  a  biopharmaceutical  company  focused  on  discovering  and  developing  novel,  potentially  life-
changing  medicines  for  people  whose  health  and  lives  have  been  disrupted  by  disease.  Our  biology-centric  drug 
discovery  approach  aims  to  seamlessly  integrate  interrogation  of  complex  disease-associated  biology  and  protein 
engineering  expertise  to  unlock  proprietary  insights  that  are  leveraged  to  generate  promising  product  candidates 
and  enable  their  rapid  advancement  into  proof-of-concept  studies.  As  explorers  on  the  frontier  of  life-changing 
science,  we  aspire  to  operate  one  of  the  most  productive  research  and  development  engines  in  the 
biopharmaceutical industry. Currently, we have seven disclosed programs, including four in Phase 2 or 2b studies, 
across  three  therapeutic  areas:  cancer,  retinal  diseases  and  liver  and  metabolic  diseases.  Our  seven  most 
advanced product candidates and their stages of development are presented below:  

1 Phase 1a cohort = monotherapy; Phase 1b cohort = in combination with standard-of-care treatment of gemcitabine + Nab-paclitaxel  
2 At NGM’s option at Phase 3
NASH = non-alcoholic steatohepatitis; FGF = fibroblast growth factor; KLB = klotho beta; GFRAL = glial cell-derived neurotrophic factor receptor 
alpha-like; ILT2 = immunoglobulin-like transcript 2; ILT4 = immunoglobulin-like transcript 4; ILT3 = immunoglobulin-like transcript 3; LAIR1 = 
Leukocyte-associated immunoglobulin-like receptor 1; F2/F3/F4 = stage 2 or 3 or 4 liver fibrosis; PoC = proof of concept

For more detailed information about our product candidate pipeline and targeted therapeutic areas, see “ — 

Key Therapeutic Areas and Our Pipeline Programs.”

Our Mission and Strategy 

Our mission is to translate complex, powerful biology with rigor and urgency into life-changing medicines. 
Our  strategy  is  built  on  a  straightforward  central  premise:  create  an  environment  that  both  allows  drug  discovery 
research  to  thrive  by  focusing  on  powerful  human  biology  unconstrained  by  therapeutic  area  or  technology 
approach and remain grounded in the singular motivation of delivering impactful medicines to address critical unmet 
or underserved needs of patients suffering from grievous diseases. All therapeutic candidates in our pipeline have 
been generated by our in-house discovery engine, with a therapeutic area-agnostic mindset, always led by biology 
and motivated by patient need.  

Key elements of our strategy are:

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Systematically  and  empirically  interrogate  complex  disease-associated  biology.    We  employ 
unbiased,  systematic  investigations  of  complex  disease-associated  biology  in  pursuit  of  uncovering  novel 
mechanisms  of  action  and  identifying  proprietary  insights  into  critical  biological  processes  and  pathways 
demonstrating powerful biological effects.  

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Remain  biologics-focused,  but  modality  flexible,  leveraging  a  versatile  approach  to  designing 
unique solutions for complex problems. Building on these biological insights, we deploy our protein and 
antibody  engineering  expertise  to  create  product  candidates  designed  to  be  highly  specific,  to  modulate 
targeted processes and to boost therapeutic potential. We have an unbiased antibody generation approach 
and  use  an  array  of  modalities  and  technologies  to  optimize  the  properties  of  our  antibody  product 
candidates and native proteins.

Urgently advance therapies to meet unmet needs. We seek to move promising product candidates we 
have  discovered  and  developed  rapidly  into  proof-of-concept  clinical  studies  and,  if  warranted,  late-stage 
development.

Build  a  diversified  pipeline,  honed  with  disciplined  prioritization.  We  seek  to  allocate  our  capital 
efficiently and strategically and fund our portfolio based on each program’s scientific and other merits. Our 
discipline  has  been  demonstrated  by  our  decision  not  to  proceed  with  development  activities  on  multiple 
potentially  viable  product  candidates  for  portfolio  management  reasons  to  concentrate  our  resources  on 
what we consider our most promising product candidates. 

Recruit  and  retain  industry-leading  research  and  development  talent.  Our  talented  and  experienced 
team is the foundation of our company. We aim to attract outstanding individuals with expertise in discovery 
sciences,  protein  and  antibody  engineering,  pharmacology,  translational  medicine  and  preclinical  and 
clinical  development  who  are  committed  to  sustaining  and  enhancing  our  scientific  excellence,  rigor  and 
innovation, our creative clinical development and our high level of productivity.  

Pursue collaborations with strategic partners when beneficial. Partnering has been and is expected to 
continue to be a key component of our strategy. For example, our collaboration with Merck Sharp & Dohme 
Corp.,  or  Merck,  described  in  more  detail  below,  has  historically  provided  us  with  robust  financial  support 
that enabled us to broaden and accelerate our research efforts and to develop more product candidates for 
major indications than we could have advanced on our own. Given the breadth of opportunities that have 
been,  and  may  in  the  future  be,  produced  by  our  prolific  discovery  engine,  we  may  decide  to  pursue 
additional strategic partners to progress, in whole or in part, some of our wholly-owned product candidates 
and/or commercialize any resulting approved products.  

COVID-19 Business Update  

For  information  about  risks  and  uncertainties  related  to  the  COVID-19  pandemic  that  may  impact  our 
business, financial condition and results of operations, see the section titled “Risk Factors” in Part I, Item 1A of this 
Annual  Report  on  Form  10-K  and  “Management’s  Discussion  and Analysis  of  Financial  Condition  and  Results  of 
Operations—Overview” in Part II, Item 7 of this Annual Report on Form 10-K.

Key Therapeutic Areas and Pipeline Programs

Our discovery engine supports our ability to span multiple therapeutic areas. Our current diverse pipeline of 
seven  product  candidates  can  be  divided  into  three  therapeutic  areas:  oncology,  retinal  diseases  and  liver  and 
metabolic diseases.

Therapeutic Area: Oncology

Cancer Disease Overview

Cancer is a leading cause of death globally and was responsible for an estimated almost ten million deaths 
in  2020.  There  were  an  estimated  over  19  million  newly  diagnosed  cancer  cases  around  the  world  in  2020, 
excluding non-melanoma skin cancer. By 2040, the number of new cancer cases globally per year is expected to 
rise  to  29.5  million  and  the  number  of  cancer-related  deaths  per  year  to  grow  to  16.4  million.  Cancer  was  the 
second leading cause of death in the United States in 2020, causing approximately 600,000 deaths that year. 

The  unmet  medical  need  for  pancreatic  cancer  is  high.  About  60,000  patients  were  estimated  to  be 
diagnosed with pancreatic cancer in the United States in 2021.  Pancreatic cancer is seldom detected early when it 
is  most  curable  because  symptoms  often  do  not  develop  until  after  it  has  spread  to  other  organs.   The  one-year 
survival  rate  across  all  stages  of  pancreatic  ductal  adenocarcinoma,  which  accounts  for  more  than  90%  of  all 
pancreatic  tumors,  is  18%,  reflecting  the  fact  that  tumors  progress  rapidly  and  the  advanced  stage  of  disease  at 
diagnosis.    Prognosis  is  also  impacted  by  the  high  incidence  of  cancer-related  cachexia  in  pancreatic  cancer 
patients.

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Cancer-related  cachexia  is  a  disorder  that  causes  extreme  weight  loss  and  muscle  wasting  that  is 
debilitating  and  life-threatening  and  for  which  there  is  no  therapy  approved  by  the  U.S.  Food  and  Drug 
Administration, or FDA, or the European Medicines Agency, or EMA. Cachexia is a common co-morbidity linked to 
many  cancers  and  is  associated  with  increased  hospitalization  and  shortened  survival  compared  to  patients  with 
cancer who do not exhibit cachexia. Cachexia is estimated to be the direct cause of approximately 30% of cancer 
deaths globally and is estimated to affect 60 to 80% of advanced cancer patients. Furthermore, studies have shown 
that patients with cancer who do not experience body weight loss have an improved prognosis. While cachexia can 
occur  in  all  types  of  cancer,  particularly  high  incidence  rates  are  observed  in  pancreatic,  non-small  cell  lung  and 
gastric cancers, at 54%, 36% and 67% of patients, respectively.

NGM707, NGM831 and NGM438: Our Myeloid Reprogramming and Checkpoint Inhibition Portfolio Designed 
to Enhance Anti-Tumor Immunity

Over the past decade, advances in cancer immunotherapy have driven significant improvements in clinical 
outcomes, especially in certain cancer types that are immunogenic, or capable of provoking an immune response. 
In particular, T cell checkpoint inhibitors, including immune checkpoint inhibitors targeting Programmed Cell Death 
Protein 1 and Programmed Cell Death Protein Ligand 1, or PD-1 and PD-L1, respectively, are designed to inhibit 
immune checkpoint pathways. When turned “on,” these pathways act as “brakes” on anti-tumor immune responses, 
enabling  tumors  to  evade  detection  and  destruction  by  the  immune  system,  and  T  cell  checkpoint  inhibitors 
essentially work to “release” the “brakes” by turning off those pathways. However, the overall response rate to PD-1/
PD-L1  inhibitors  is  typically  only  20%  to  30%  and  many  cancer  patients  who  initially  experience  a  full  or  partial 
response using T cell checkpoint inhibitors may eventually experience cancer progression.

We  have  focused  our  cancer  research  on  an  emerging  area  of  immuno-oncology  research  known  as 
myeloid  checkpoint  inhibition.  The  tumor  microenvironment,  or  TME,  is  composed  of  both  cancerous  and  non-
malignant  cells. There  is  an  abundance  of  myeloid  cells  present  in  the TME  of  many  tumor  types.  While  myeloid 
cells play a critical role in the immune system, in the tumor they can contribute to the inhibition of anti-tumor immune 
responses  using  multiple  mechanisms,  including  suboptimal  T-cell  priming,  T-cell  suppression  and  physical 
exclusion  of  immune  cells  from  the  cancer  cells.    In  essence,  they  serve  as  myeloid  checkpoints,  keeping  the 
“brakes on” and enabling tumors to evade the immune system and drive resistance to cancer therapies.  Our focus 
is on promoting myeloid reprogramming - switching myeloid cells in the TME from an immunosuppressive state to a 
stimulatory  state  that  enhances  anti-tumor  immunity  by  releasing  the  “brake”  and  allowing  these  myeloid  cells  to 
potentially  play  a  pivotal  role  in  anti-tumor  activity  by  acting  to  both  kill  cancer  cells  directly  as  well  through  the 
recruitment and activation of tumor-directed T cells. 

We have built a portfolio of three myeloid checkpoint inhibitor product candidates, NGM707, NGM831 and 
NGM438, targeting four receptors whose elevated expression in myeloid cells in the TME has been associated with 
poor  patient  responses  to  T  cell  checkpoint  inhibitors.  NGM707,  NGM831  and  NGM438  are  wholly-owned 
programs. Although all three programs were originally researched and developed under a collaboration agreement 
with  funding  from  Merck,  we  have  the  sole  right,  at  our  sole  discretion,  to  independently  research,  develop  and 
commercialize each of them, at our sole expense after March 2022, subject to the payment to Merck of low single-
digit royalties on commercial sales of any resulting products. See “—Our Collaboration with Merck.”

NGM707: ILT2/ILT4 Dual Antagonist Antibody

Overview of NGM707

NGM707  is  a  novel  dual  antagonist  monoclonal  antibody  that  is  designed  to  improve  patient  immune 
responses  to  tumors  by  inhibiting  both  Immunoglobulin-like  transcript  2,  or  ILT2  (also  known  as  LILRB1),  and 
Immunoglobulin-like transcript 4, or ILT4 (also known as LILRB2). ILT2 and ILT4 are expressed on myeloid cells in 
the TME and are upregulated on macrophages in the TME of certain patients with cancer who are non-responders 
to  T  cell  checkpoint  inhibitor  therapy  and,  therefore,  may  serve  as  T  cell  checkpoint  inhibitor  resistance 
mechanisms.  We believe NGM707 has the potential to reprogram ILT4- and ILT2-expressing myeloid cells to shift 
them from a suppressive state that restricts anti-tumor immunity to a stimulatory state that may promote anti-tumor 
immunity. Blocking ILT2 also may reverse inhibition of ILT2-expressing lymphoid cells to further stimulate anti-tumor 
immune responses.

Clinical Development of NGM707 

In  June  2021,  we  initiated  a  Phase  1/2  clinical  trial  that  will  evaluate  NGM707  as  a  monotherapy  and  in 
combination  with  KEYTRUDA®  (pembrolizumab)  for  the  treatment  of  patients  with  advanced  solid  tumors.  We 
expect to enroll approximately 180 patients in this trial. The open-label, Phase 1 portion of the trial is designed to 
evaluate  the  safety,  tolerability  and  pharmacokinetics  of  NGM707  and  to  obtain  preliminary  evidence  of  any  anti-

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tumor activity. The Phase 1a cohort of the trial is evaluating NGM707 as a monotherapy.  The Phase 1b cohort will 
evaluate NGM707 in combination with pembrolizumab in patients with advanced solid tumors. Initial data from the 
Phase 1a portion of the trial is expected in the second half of 2022. The Phase 1 portion of the trial is expected to 
be followed by a Phase 2 dose-expansion in cohorts of specific tumor types.

NGM707 Patent Portfolio

As  of  December  31,  2021,  we  did  not  own  or  have  a  license  to  any  issued  patent  that  covers  NGM707. 
However,  NGM707  and  related  compositions-of-matter  and  methods  of  use  are  disclosed  in  pending  U.S.  and 
international  patent  applications  we  have  filed. Any  patent  that  may  issue  from  these  applications  or  any  related 
applications we file is expected to expire no earlier than 2041, including any patent issued in the United States, if 
any, not including any patent term adjustments and any patent term extensions.

NGM707 Competition

We believe NGM707 is the first and only candidate currently in development targeting both ILT2 and ILT4. 
However, there are several products in development that target either ILT4 or ILT2. We are aware of three clinical 
stage anti-ILT4 programs from Merck, Jounce Therapeutics, Inc., or Jounce, and Immune-Onc Therapeutics, Inc., or 
Immune-Onc.  In  September  2020,  Merck  presented  interim  findings  from  a  Phase  1  dose-escalation  study 
evaluating  its  investigational  anti-ILT4  therapeutic  candidate,  MK-4830.  Jounce  is  developing  an  anti-ILT4 
monoclonal  antibody,  JTX-8064,  and  expects  to  have  clinical  data  from  its  Phase  1  trial  in  2022.  Immune-Onc 
initiated  a  Phase  1  study  of  its  anti-ILT4  therapeutic  candidate,  IO-108,  in  September  2021.  OncoResponse,  Inc., 
ImmunOS Therapeutics AG, Celldex Therapeutics, Inc. and Invectys Inc. have preclinical programs targeting ILT4. 
Biond  Biologics  Ltd.,  or  Biond,  has  an  antagonist  antibody  targeting  ILT2,  BND-22,  which  has  been  licensed  by 
Sanofi,  and  a  Phase  1  trial  commenced  in  2021.  Jounce  also  has  a  preclinical  program  targeting  ILT2.  Finally, 
Adanate  has  an  antibody, ADA-01,  in  preclinical  development  targeting  LILRB  family  receptors  that  may  include 
ILT4 and ILT2.

NGM831: ILT3 Antagonist Antibody

Overview of NGM831

NGM831  is  a  novel  antagonist  antibody  that  is  designed  to  block  the  interaction  of  Immunoglobulin-like 
transcript 3, or ILT3 (also known as LILRB4), with fibronectin, a key component of the tumor stroma, as well as other 
cognate ligands.  The tumor stroma refers to the non-malignant, non-immune components of the tumor. ILT3 is a 
fibronectin-binding inhibitory immune receptor that receives signals from the extracellular matrix to directly promote 
myeloid cell suppression. ILT3 is expressed on a variety of immune cells including tumor-associated myeloid cells, 
with  particularly  high  expression  on  tolerogenic  dendritic  cells,  or  DCs,  myeloid-derived  suppressor  cells  and  M2 
macrophages, and high ILT3 expression is associated with poor survival.  Moreover, fibronectin has been shown to 
be  upregulated  in  multiple  cancers  and  associated  with  tumor  progression.  For  tumors  in  which  both  ILT3  and 
fibronectin  are  upregulated,  the  ILT3-fibronectin  pathway  may  act  as  a  stromal  checkpoint  to  repress  myeloid  cell 
function  and  inhibit  anti-tumor  immunity.  By  inhibiting  ILT3's  interaction  with  fibronectin  and  its  other  ligands,  we 
believe  NGM831  has  the  potential  to  mobilize  a  patient's  own  immune  system  to  fight  tumors  by  shifting  myeloid 
cells  from  a  suppressive  state  to  a  stimulatory  state  and  promoting  anti-tumor  activity.    Our  scientists  have  made 
discoveries related to this pathway, including the discovery of fibronectin as ILT3’s functional ligand, as described in 
a publication in Cancer Immunology Research, a journal of the American Association for Cancer Research.

Clinical Development of NGM831

We anticipate initiating first-in-human testing of NGM831 in patients with advanced solid tumors in the first 

quarter of 2022.

NGM831 Patent Portfolio

As  of  December  31,  2021,  we  did  not  own  or  have  a  license  to  any  issued  patent  that  covers  NGM831. 
However,  NGM831  and  related  compositions-of-matter  and  methods  of  use  are  disclosed  in  pending  U.S.  and 
international patent applications we have filed. Any patent that may issue from these or related applications or any 
related  applications  we  file  is  expected  to  expire  no  earlier  than  2040,  including  any  patent  issued  in  the  United 
States, if any, not including any patent term adjustments and any patent term extensions.

NGM831 Competition

We believe  NGM831 is the  only  antibody being pursued clinically for the treatment of solid tumors that is 
intended  to  block  the  interaction  of  Immunoglobulin-like  transcript  3,  or  ILT3,  with  fibronectin,  as  well  as  other 
cognate  ligands.    However,  there  are  other  programs  that  target  ILT3  in  the  clinic.  Merck,  Immune-Onc  and 

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Carbiogene  Therapeutics  Co.  Ltd.,  or  Carbiogene,  all  have  clinical  stage  anti-ILT3  programs.  Merck’s  anti-ILT3 
program,  MK-0482,  is  currently  in  Phase  2  development.  Both  Immune-Onc  and  Carbiogene’s  ILT3  programs, 
IO-202 and ILT3 CAR-T, are in Phase 1 development for acute myeloid leukemia. We are aware of four additional 
preclinical anti-ILT3 candidates in development: Biond has BND-35, Jounce has JTX-1484, and Immune-Onc has 
both an ILT3 CAR-T and an ILT3 bispecific under development.

NGM438: LAIR1 Antagonist Antibody

Overview of NGM438

NGM438 is a novel antagonist antibody that is designed to inhibit leukocyte-associated immunoglobulin-like 
receptor  1,  or  LAIR1,  and  thereby  promote  anti-tumor  immune  responses.  NGM438  has  the  potential  to  potently 
block  the  binding  of  all  collagens  to  LAIR1,  including  tumor-derived  collagens.  Collagens  produced  by  the  tumor 
stroma  are  believed  to  bind  LAIR1  to  create  an  immuno-suppressive  TME.  The  interaction  of  collagens  from  the 
tumor  stroma  with  LAIR1  on  immune  cells  represents  a  stromal  checkpoint  that  restrains  anti-tumor  immune 
responses. Reinvigoration of these collagen-suppressed immune cells by blocking the binding of collagens to LAIR1 
may address a key resistance mechanism that limits tumor responses to current immunotherapies. 

Clinical Development of NGM438 

We  anticipate  initiating  first-in-human  testing  of  NGM438  in  patients  with  advanced  solid  tumors  in  the 

second quarter of 2022.

NGM438 Patent Portfolio

As  of  December  31,  2021,  we  did  not  own  or  have  a  license  to  any  issued  patent  that  covers  NGM438. 
However,  NGM438  and  related  compositions-of-matter  and  methods  of  use  are  disclosed  in  pending  U.S.  and 
international  patent  applications  we  have  filed. Any  patent  that  may  issue  from  these  applications  or  any  related 
applications we file is expected to expire no earlier than 2041, including any patent issued in the United States, if 
any, not including any patent term adjustments and any patent term extensions.

NGM438 Competition

We are aware of only two other anti-LAIR1 antibodies currently in development, Immune-Onc’s preclinical-
stage asset, IO-106, and NextCure, Inc.'s, or NextCure's, NC525. Nextcure also has a Phase 1 product candidate in 
the  clinic,  NC410,  a  LAIR2  fusion  protein  designed  to  mimic  the  natural  decoy  effects  of  LAIR2,  which  binds  to 
collagens and blocks the activity of LAIR1.

NGM120: The Potential of GDF15/GFRAL Inhibition to Treat Cancer and Cancer-Related Cachexia 

Our scientists have made several discoveries related to growth differentiation factor 15, or GDF15, including 
identifying  its  cognate  receptor  glial  cell-derived  neurotrophic  factor  receptor  alpha-like,  or  GFRAL.  GFRAL  is 
expressed  in  a  specific  region  of  the  hindbrain,  partially  outside  the  blood  brain  barrier.  Our  preclinical  research 
suggests  the  central  role  of  the  GDF15/GFRAL  pathway  in  promoting  tumor-associated  appetite  suppression, 
metabolic  regulation  and  immune  modulation.  In  vivo  screening  of  human  genes  shows  that  GDF15  expression 
leads to an outsized effect on weight loss and, in animal models, elevated serum levels of GDF15 are a regulator of 
immune  function,  metabolism  and  feeding.  In  addition,  elevated  serum  levels  of  GDF15  have  been  shown  to  be 
associated  with  cachexia.  Evidence  has  shown  that  serum  levels  of  GDF15  are  elevated  in  patients  across  a 
number of tumor types and are associated with a worse prognosis in prostate, colorectal, esophageal and ovarian 
cancers.  As  a  result  of  our  identification  of  GFRAL,  we  developed  novel  insights  into  the  mechanism  of  action  of 
GDF15 and the structure and function of the GDF15/GFRAL interaction. 

Overview of NGM120

NGM120 is an antagonist antibody that binds GFRAL and is designed to block the effects of elevated serum 
levels of GDF15. We designed NGM120 as a potent, humanized monoclonal antibody inhibitor of GFRAL with the 
potential  for  once-monthly  or  less  frequent  dosing.  Preclinical  studies  suggest  that  NGM120  may  reduce  tumor 
growth and improve survival in syngeneic orthotopic pancreatic tumor models.

Although NGM120 was originally researched and developed under a collaboration agreement with funding 
from Merck, we have the sole right, at our sole discretion, to independently research, develop and commercialize 
NGM120,  at  our  sole  expense  after  March  2022,  subject  to  the  payment  to  Merck  of  low  single-digit  royalties  on 
commercial sales of any resulting products. See “—Our Collaboration with Merck.”

10

Clinical Development of NGM120

We are currently conducting the Phase 1/2 PINNACLES clinical trial to assess NGM120’s effect on cancer 
and  cancer-related  cachexia  in  patients  with  select  advanced  solid  tumors  and  metastatic  pancreatic  cancer.  In 
September  2021,  at  the  European  Society  for  Medical  Oncology,  or  ESMO,  Virtual  Congress,  we  reported 
preliminary findings from two Phase 1 dose-escalation cohorts of the PINNACLES trial, including a Phase 1a cohort 
evaluating  NGM120  as  a  monotherapy  in  patients  with  select  advanced  solid  tumors  and  a  Phase  1b  cohort 
evaluating  NGM120  in  combination  with  gemcitabine  and  Nab-paclitaxel  in  patients  with  metastatic  pancreatic 
cancer.  The  preliminary  results  reported  at  ESMO  showed  that  NGM120  was  well  tolerated  with  no  dose-limiting 
toxicities and provided encouraging initial signals of anti-cancer activity in patients with advanced solid tumors. We 
plan to report additional data from the Phase 1a and Phase 1b cohorts of the PINNACLES trial in the second half of 
2022.

We are continuing enrollment in the Phase 2 portion of the ongoing PINNACLES trial. This Phase 2 portion 
of  the  PINNACLES  trial  is  to  assess  NGM120  in  combination  with  gemcitabine  and  Nab-paclitaxel  as  first-line 
treatment in patients with metastatic pancreatic cancer. 

NGM120 Patent Portfolio

As of December 31, 2021, we owned two issued patents in the United States, as well as one issued foreign 
patent  covering  NGM120  and  related  compositions-of-matter  and  methods  of  use.  We  also  own  pending  patent 
applications  covering  similar  subject  matter  in  the  United  States  and  multiple  jurisdictions  outside  of  the  United 
States.  The  issued  patents  are  expected  to  expire  in  2037,  not  including  any  patent  term  adjustments  and  any 
patent term extensions. 

NGM120 Competition

Given  the  recent  identification  of  GFRAL,  we  are  not  aware  of  any  publicly  disclosed  program  other  than 
NGM120  that  targets  GFRAL.  There  are  three  recently  initiated  Phase  1  programs  we  are  aware  of  that  target 
GDF15:  AVEO  Pharmaceuticals,  Inc.’s  AV-380  is  in  a  Phase  1  trial  in  healthy  volunteers,  Pfizer’s  monoclonal 
antibody PF-06946860 is in Phase 1 trials in solid tumors assessing various cachexia-related measures and anti-
tumor effects and CatalYm GmbH, or CatalYm, has initiated a Phase 1 clinical trial of CTL-002 in Europe to explore 
the  treatment  of  cancer  in  solid  tumors.    AstraZeneca  also  has  a  preclinical  program,  AZD8853,  an  antibody 
targeting GDF15, and CatalYm has an additional discovery program targeting the GDF-15 pathway.

The  current  standard  of  care  for  first-line  metastatic  pancreatic  cancer  is  chemotherapy  with  gemcitabine 
and Nab-paclitaxel or a combination chemotherapy regimen referred to as FOLFIRINOX. No new treatments have 
been FDA-approved for this population since Abraxane® (paclitaxel protein bound), or Nab-paclitaxel, in 2013 and 
several programs have failed in Phase 3 development in recent years. We are aware of three programs in Phase 3 
trials  in  combination  with  chemotherapy  in  first-line  metastatic  pancreatic  cancer:  Novartis’  NIS793,  a  monoclonal 
antibody  targeting  transforming  growth  factor  beta,  or  TGFβ,  FibroGen  Inc.’s  pamrevlumab  targeting  connective 
tissue growth factor, and Novocure GmbH’s Tumor Treating Fields device. Earlier in the pipeline, over 50 therapies 
are in Phase 1 and Phase 2 trials for pancreatic cancer, spanning multiple mechanisms of action, including immune 
checkpoint inhibitors, cancer vaccines, tyrosine kinase inhibitors and chemokine receptor antagonists.

Therapeutic Area: Retinal Diseases

Geographic Atrophy Disease Overview

Geographic atrophy, or GA, is an advanced form of age-related, dry macular degeneration characterized by 
progressive  retinal  degeneration  associated  with  irreversible  loss  of  vision  and  is  a  major  cause  of  blindness  for 
elderly  patients.  GA  afflicts  over  one  million  patients  in  the  United  States  and  approximately  five  million  patients 
worldwide.  One  in  six  people  with  GA  becomes  legally  blind  within  six  years  of  diagnosis.  The  decline  in  visual 
function experienced by patients with GA is typically bilateral and directly related to the progressive loss of retinal 
photoreceptors,  retinal  pigment  epithelium,  or  RPE,  and  choriocapillaris  in  the  macular,  or  central,  region  of  the 
retina. GA disease progression, and the patient’s accompanying visual decline, can have significant consequences 
for  the  patient,  which  can  include  the  inability  to  drive,  read  and  perform  activities  of  daily  living,  a  reduction  in 
quality of life and increased likelihood of accidents or injuries and loss of independence. Dysregulated activation of 
the complement system, a key component of the immune system, including complement C3, has been implicated in 
the  onset  and  progression  of  GA.  There  are  currently  no  medicines  approved  by  the  FDA  or  the  EMA  for  the 
treatment of GA. 

11

NGM621: A Potential Treatment for Geographic Atrophy 

NGM621  is  a  proprietary  humanized  Immunoglobulin  1,  or  IgG1,  monoclonal  antibody  engineered  to 
potently  bind  to,  and  be  a  long-acting  inhibitor  of,  complement  C3  activity.  Human  genetics  and  histopathological 
data strongly suggest that overactivation of the complement system is linked to the development and progression of 
GA  and  causes  chronic  inflammation,  cell  injury  and  death  of  retinal  photoreceptors,  RPE  and  choriocapillaris, 
leading to irreversible vision loss. The evidence suggests that variants in the complement pathway account for the 
majority  of  the  known  genetic  risk  for  GA.  In  humans,  histopathological  analysis  of  eyes  afflicted  with  GA  show  a 
deposition  of  complement  proteins,  including  C3,  on  and  around  photoreceptors  and  RPE  cells  preceding  their 
degeneration.  In  addition,  encouraging  preclinical  and  clinical  data  support  inhibition  of  complement  C3  as  a 
promising therapeutic strategy in GA.

Complement  C3  is  the  most  upstream  point  of  convergence  for  all  three  main  complement  activation 
pathways, the classical, lectin and alternative pathways, and acts as a key substance to promote the complement 
cascade  downstream  activation.  NGM621  inhibits  complement  activation  at  the  level  of  C3,  which  affords  the 
opportunity to block an array of potentially detrimental downstream effects. 

NGM621  is  within  the  scope  of  our  current  collaboration  with  Merck,  and  Merck  has  a  one-time  option  to 
license NGM621 and its related compounds upon completion of the Phase 2 CATALINA trial described below (either 
alone or bundled with all of the other ophthalmology compounds and their respective related compounds included 
within the scope of the current collaboration with Merck). See “—Our Collaboration with Merck.”

In February 2022, NGM621 received Fast Track designation from the FDA for GA secondary to age-related 

macular degeneration. 

Clinical Development of NGM621

NGM621 is being tested in the ongoing Phase 2 CATALINA clinical trial to evaluate its effects on disease 
progression  in  patients  with  GA.  In  2021,  we  completed  enrollment  in  the  CATALINA  trial,  enrolling  320  patients.  
The  CATALINA  trial  was  designed  to  be  a  Phase  3-supportive  or  -enabling  study.  The  primary  objectives  of  this 
multicenter, randomized, double-masked, sham-controlled trial are to evaluate the efficacy and safety of NGM621 
when  given  every  four  weeks  or  every  eight  weeks  via  IVT  injections  compared  to  sham  control.  Patients  are 
randomized to one of four treatment groups in a ratio of 2:1:2:1 to receive IVT injections of NGM621 or sham every 
four  weeks  or  every  eight  weeks  for  a  total  of  52  weeks  and  then  monitored  for  an  additional  four  weeks  upon 
treatment completion for a total study duration of 56 weeks. 

The  primary  efficacy  endpoint  is  the  rate  of  change  in  GA  lesion  area,  as  measured  by  fundus 
autofluorescence imaging, over 52 weeks of treatment. The primary safety endpoints will evaluate the incidence and 
severity of ocular and systemic adverse events from treatment with NGM621 compared to sham control. We expect 
to  report  topline  data  from  the  CATALINA  trial  in  the  fourth  quarter  of  2022.  We  plan  to  use  the  CATALINA  trial 
results and guidance from the FDA to inform NGM621 Phase 3 planning and design. 

Data  from  a  Phase  1  trial  we  conducted  showed  that  NGM621  was  well  tolerated,  with  no  patients 
experiencing  serious  adverse  events,  or  SAEs,  drug-related  adverse  events, 
inflammation, 
endophthalmitis  or  choroidal  neovascularization.  Ocular  adverse  events  observed  were  mild  in  severity  and 
representative of those commonly associated with IVT injections. No vision-related safety signals were detected. 

intraocular 

NGM621 Patent Portfolio

As of December 31, 2021, we owned one issued United States patent covering NGM621, and the product 
and  related  compositions-of-matter  and  methods  of  use  are  disclosed  and  claimed  in  other  patent  applications 
pending in the United States and in multiple jurisdictions outside of the United States. The current patent and any 
patent that may issue from any of the pending applications would be expected to expire no earlier than 2039, not 
including any patent term adjustments and any patent term extensions.

Geographic Atrophy Competition

Current Treatments

There are currently no medicines approved by the FDA or the EMA for the treatment of GA. Patients with 
GA  have  very  limited  options  outside  of  clinical  trial  participation.  They  are  observed  by  their  ophthalmologist  or 
retina specialist for the purposes of documenting disease worsening, through imaging and visual acuity testing, and 
to  monitor  for  any  conversion  to  wet  age-related  macular  degeneration,  or  wet AMD  (which  is  treatable  with  anti-
VEGFs).    Some  patients  with  GA  take  AREDS  formula  vitamins  which  have  been  shown  to  reduce  the  risk  of 
progression to advanced forms of AMD; however, results from the AREDS trials have shown that there is no benefit 

12

to  reducing  the  rate  of  existing  GA  progression.  As  their  vision  declines,  patients  with  GA  can  receive  visual 
rehabilitation and instruction on adaptive tools, like magnifiers, to help manage their disability as well as possible.

Treatments in Development

Given the large market opportunity in GA, there are multiple programs in clinical development for GA.  The 
landscape  can  be  subdivided  into  either  agents  targeting  the  complement  pathway  or  agents  targeting  other 
pathways implicated in AMD pathogenesis and different modes of action. Most treatment approaches for GA have 
focused on reducing the rate of GA lesion area progression, as assessed by retinal imaging. For the complement-
targeted  approaches,  some  therapeutics  focus  on  inhibiting  key  points  in  the  complement  pathway  with  targeted 
inhibitors, while others are replacing regulatory proteins that modulate the complement cascade activity. Additionally, 
the  product  administration  approaches  vary  and  include  oral  pills,  subcutaneous  injections,  IVT  injections  and 
surgical  approaches  like  gene  therapy.  GA  is  a  chronic,  progressive  disease  and,  currently,  many  believe  that 
slowing the progression of disease requires treatment periods of at least 12 months to show a meaningful treatment 
benefit relative to sham control.  

Multiple complement inhibition therapies are under clinical evaluation in patients with GA, although to date 
no  GA  treatment  has  received  regulatory  approval  from  the  FDA  or  the  EMA.  Apellis  Pharmaceuticals,  Inc.,  or 
Apellis, recently presented top-line results from two Phase 3 clinical trials of its product candidate, pegcetacoplan 
(an  anti-complement  C3  PEGylated  peptide),  in  patients  with  GA  secondary  to  AMD.  One  trial  met  the  primary 
endpoint  of  significantly  reducing  GA  progression  at  a  one-year  time  point  in  the  pegcetacoplan  arm  versus  the 
sham arm, while the other trial did not meet its primary endpoint. Apellis reported that it plans to submit a new drug 
application for pegcetacoplan  for  GA  to the FDA in  the  first half of 2022 that will include its statistically  significant 
Phase 2 results as supportive of approval.  IVERIC bio, Inc.’s, or IVERIC's, Zimura®, a PEGylated aptamer inhibitor 
of complement C5, completed a Phase 2/3 clinical trial that demonstrated statistically significant reductions in the 
rate of GA lesion area growth in the Zimura arm versus the sham arm. IVERIC is in a second confirmatory Phase 3 
trial of Zimura and expects Phase 3 trial results in the second half of 2022. Other agents in development targeting 
the  complement  pathway  include:  Ionis  Pharmaceuticals,  Inc.’s  IONIS-FB-LRx,  a  factor  B  inhibitor  in  Phase  2 
development;  Hemera  Biosciences,  LLC’s  HMR59,  a  gene  therapy  in  development  that  produces  CD59  to  inhibit 
the  complement  membrane  attack  complex  formation;  Gemini  Therapeutics,  Inc.’s  complement  factor  H 
replacement  agent  in  Phase  2  development,  GEM103;  and  Gyroscope  Therapeutics  Holdings  plc’s  gene  therapy 
GT-005, replacing complement factor I in patients with genetically defined GA in Phase 2 development; and Alexion 
Pharmaceuticals, Inc.’s ALXN2040 and Annexon, Inc.'s ANX007, both in Phase 2 development.   

There  are  multiple  product  candidates  in  development  that  target  other  pathways  implicated  in  AMD 
pathogenesis, including HtrA1 inhibition (for example, RG6147 in Phase 2 development by Roche) and visual cycle 
modulators (for example, ALK001 in Phase 3 development by Alkeus Pharmaceuticals, Inc.). Additionally, there are 
stem cell products being developed with the potential to replace RPE cells in late-stage GA and with the intent of 
preserving or improving visual function (for example, OpRegen in development by Lineage Cell Therapeutics, Inc.; 
CPCB-RPE1 in development by Regenerative Patch Technologies LLC; and ASP7217 in development by Astellas 
Pharma Inc.).

Therapeutic Area: Liver and Metabolic Diseases

We have spent more than a decade discovering and developing a portfolio of clinical-stage drug candidates 
that  target  various  forms  of  cardio-metabolic  and  liver  diseases,  most  specifically  nonalcoholic  steatohepatitis,  or 
NASH. We have identified multiple hormonal pathways of interest and our drug candidates stem from novel insights 
we have made in the regulation of cardio-metabolic processes and liver function.

NASH Disease Overview

NASH  and  metabolic  diseases  are  among  the  largest  unmet  medical  needs  globally  and  represent  a 
leading  cause  of  morbidity  and  mortality  and  a  significant  burden  for  patients  and  healthcare  systems. They  also 
represent areas of underinvestment by the pharmaceutical industry, driven in part by the biological complexity of the 
diseases  and  the  substantial  costs  necessary  to  develop  new  therapeutics.  Metabolic  syndrome  is  exhibited  by 
approximately 35% of adults in the United States and comprises a constellation of co-morbid conditions, including 
type  2  diabetes,  obesity,  high  blood  pressure,  poorly  regulated  lipids  and  non-alcoholic  fatty  liver  disease,  or 
NAFLD, a precursor to NASH. NAFLD is characterized by abnormal amounts of fat in the liver, a condition known as 
steatosis.  This  abnormal  fat  in  the  liver  contributes  to  the  progression  in  certain  NAFLD  patients  to  NASH  by 

13

developing  a  necroinflammatory  state  in  the  liver  that  ultimately  drives  scarring,  also  known  as  fibrosis,  and,  for 
many, progresses to cirrhosis, liver cancer and liver failure.  

The estimated global prevalence of NAFLD and NASH has risen rapidly in parallel with the dramatic rise in 
obesity and diabetes. In the United States alone, the prevalence of NASH was estimated to total 19.3 million cases 
in  2020  and  is  expected  to  reach  27  million  cases  in  the  United  States  by  2030,  with  similar  trends  occurring 
globally.  Patients  with  NASH  with  F2,  F3  or  F4  fibrosis  were  believed  to  encompass  approximately  8.3  million 
patients in the United States in 2020 and that number is expected to grow to 14.1 million by 2030. The population of 
cirrhotic patients with NASH in the United States is expected to reach 3.5 million in 2030.

In  addition  to  living  with  the  burden  of  illness,  NASH  with  advanced  fibrosis  can  be  very  expensive  for 
patients, their families  and  society. Advanced liver fibrosis is generally considered fibrosis stages F3 and F4. The 
annual  economic  burden  associated  with  NAFLD  and  NASH  in  the  United  States  was  estimated  to  be  over  $100 
billion in 2016. If a patient progresses through the earlier stages of fibrosis to F4 fibrosis, or cirrhosis, there is an 
increased  occurrence  of  negative  liver-related  outcomes,  including  a  more  than  60%  risk  of  cirrhosis-related 
complications  such  as  ascites,  jaundice,  hepatic  encephalopathy,  variceal  bleeds,  liver  cancer  or  liver  transplant.  
The median survival for a cirrhotic NASH patient is approximately seven years. 

Our NASH Product Candidates

Aldafermin

Aldafermin  is  an  engineered  analog  of  human  hormone  fibroblast  growth  factor  19,  or  FGF19,  that  is 
administered through a once-daily subcutaneous injection using a pre-filled, single-use, glass syringe.  Aldafermin 
has  demonstrated  the  ability  to  rapidly  improve  NASH  and  reverse  liver  fibrosis  in  preclinical  and  clinical  studies. 
FGF19  is  a  highly  specific  and  potent  regulator  of  liver  fat  metabolism  and  bile  acid  synthesis  that  we  believe  is 
responsible for some of the beneficial effects of gastric bypass surgery on NASH. 

Aldafermin is wholly-owned by us.

Clinical Development of Aldafermin

To date, aldafermin has been dosed in over 700 patients and healthy volunteers across multiple liver and 
metabolic diseases, including more than 300 patients with NASH. In May 2021, we announced that the Phase 2b 
ALPINE 2/3  trial of  aldafermin in  patients with NASH and liver fibrosis stage 2 or 3, or F2 or  F3, did not meet its 
primary  endpoint  evaluating  a  dose  response  at  week  24  on  liver  fibrosis  improvement  by  >1  stage  with  no 
worsening of NASH. As a result, we decided to suspend further development of aldafermin in patients with F2/F3 
NASH, allowing for the reallocation of resources to advancing our other programs. 

Aldafermin  remains  in  Phase  2b  development  for  the  treatment  of  patients  with  compensated  NASH 
cirrhosis (liver fibrosis stage 4, or F4). The Phase 2b ALPINE 4 clinical trial is designed to evaluate the treatment 
effect  of  aldafermin  over  48  weeks  in  a  population  of  patients  with  NASH  with  F4  liver  fibrosis  and  well-
compensated cirrhosis. We initiated the ALPINE 4 trial in February 2020 and completed enrollment of 160 patients 
across 80 sites in the United States, Europe, Hong Kong and Australia in January 2022.  The objective of the trial is 
to  evaluate  whether  fibrosis  regression  can  be  achieved  in  compensated  cirrhotic  patients  with  NASH,  for  whom 
liver mortality rates are high and liver transplant is the only option. We recently updated the design of the ALPINE 4 
trial, elevating the  Enhanced  Liver  Fibrosis, or ELF, test, a reproducible, quantitative non-invasive liver  prognostic 
test that evaluates liver fibrosis and correlates to liver-related outcomes, to be the primary endpoint for the trial. The 
ELF  test  is  a  composite  blood  test  measuring  the  presence  of  three  biomarkers  associated  with  liver  matrix 
metabolism. Liver biopsy data will also be measured and reported as a secondary endpoint upon completion of the 
trial. We expect to report topline data from the ALPINE 4 trial in the first half of 2023.

Aldafermin  has  been  generally  well  tolerated  in  clinical  trials  to  date.  In  patients  with  NASH  receiving 
various doses of aldafermin (between 0.3 mg and 6 mg) in our completed Phase 2 trials, the most common reported 
adverse  events  occurring  in  more  than  10%  of  patients  across  all  four  cohorts  included  diarrhea,  headache, 
abdominal  distension,  nausea,  fatigue,  vomiting,  constipation,  frequent  bowel  movements,  injection  site  bruising, 
urinary  tract  infection,  nasopharyngitis,  abdominal  pain,  injection  site  reaction,  vitamin  D  deficiency,  injection  site 
symptoms  (such  as  pruritus,  erythema  or  swelling),  cough,  fecal  color  discoloration,  cholesterol  and  low-density 
lipoprotein cholesterol increase, with the majority of adverse events classified as mild or moderate. SAEs included 
one  case  of  acute  pancreatitis,  as  well  as  pleurisy,  vertigo,  headache,  hypertension,  cardiac  arrest,  chest  pain, 
pneumonia, kidney mass, rectal bleeding and liver biopsy complication, none of which were considered related to 
study drug. 

14

In patients with NASH and stage 2 or 3 liver fibrosis receiving various doses of aldafermin (between 0.3 mg 
and  3  mg)  in  the  completed  Phase  2b ALPINE  2/3  trial,  topline  results  showed  that  the  most  common  reported 
adverse events occurring in more than 10% of patients across all four cohorts included diarrhea, nausea, headache, 
upper  abdominal  pain,  injection  site  erythema,  constipation  and  sinusitis  with  the  majority  of  adverse  events 
classified  as  mild  or  moderate.  SAEs  included  osteoarthritis,  uterine  cancer,  suicide  attempt,  small  bowel 
obstruction, cholecystitis, cardiac hypertrophy and obesity, none of which were considered related to study drug.

Aldafermin Patent Portfolio 

As of December 31, 2021, we owned 27 issued patents in the United States, as well as issued patents in 
more than 40 foreign countries, including various member states of the European Patent Office, or EPO, covering 
aldafermin,  related  compositions-of-matter  and  methods  of  use.  We  also  own  patent  applications  covering  similar 
subject matter in the United States and multiple foreign jurisdictions including Europe. The earliest issued patents in 
the United States are expected to expire in 2032, not including any patent term adjustments and any patent term 
extensions.

MK-3655: An Insulin Sensitizer for the Treatment of NASH 

MK-3655,  previously  known  as  NGM313,  is  a  long-acting  agonistic  antibody  discovered  by  us  that 
selectively  activates  fibroblast  growth  factor  receptor  1c-beta-klotho,  or  FGFR1c/KLB,  which  regulates  insulin 
sensitivity, blood glucose and liver fat and is administered every four weeks through a subcutaneous injection. We 
believe  that  MK-3655  has  the  potential  to  be  a  treatment  for  those  patients  with  NASH  with  early  to  moderate 
fibrosis with or without type 2 diabetes.

In  November  2018,  Merck  exercised  its  option  for  a  license  to  conduct  research  upon,  develop  and 
commercialize  MK-3655  and  other  FGFR1c/KLB  agonists. As  a  result,  Merck  is  responsible  for  further  MK-3655 
development activities. See “—Our Collaboration with Merck.”  

Clinical Development of MK-3655 

At  the  end  of  2020,  Merck  initiated  a  Phase  2b  clinical  trial  of  MK-3655  for  the  treatment  of  patients  with 
NASH with F2 or F3 fibrosis and is continuing to enroll patients in the trial. The trial is a multi-center, double-blind, 
placebo-controlled trial administering 50 mg, 100 mg and 300 mg doses of MK-3655 every four weeks compared to 
placebo  for  52  weeks.  Merck  designed  the  trial  to  enroll  approximately  320  patients  across  137  sites  globally. 
Patients receive liver biopsies to qualify for the trial and at the end of the 52-week treatment. The primary objective 
of the Phase 2b trial is NASH resolution without worsening of fibrosis at 52 weeks. 

In the Phase 1 and Phase 1b clinical trials we conducted, MK-3655 was generally well tolerated and data 
has shown the agent is capable of reducing liver fat content and improving metabolic biomarkers in obese, insulin 
resistant  subjects  with  NAFLD  after  a  single  dose.  In  the  Phase  1  trial,  there  were  two  SAEs  reported  in  the 
MK-3655 treatment group, lower gastrointestinal, or GI, hemorrhage due to hemorrhoids and cholecystitis, both of 
which were deemed by the investigators to be unrelated to treatment with MK-3655. The majority of adverse events 
were  mild  to  moderate  in  severity,  and  treatment-related  events  with  the  greatest  proportion  of  subjects  were  GI 
disorders, injection site reactions, upper respiratory tract infections, headache and increased appetite. In the Phase 
1b  trial,  all  adverse  events  observed  during  the  course  of  the  study  were  deemed  mild,  with  increased  appetite 
(12%) and injection site reaction (12%) being the only adverse events reported in at least 10% of MK-3655-treated 
subjects. 

MK-3655 Patent Portfolio

As  of  December  31,  2021,  we  owned  three  issued  patents  in  the  United  States,  which  were  licensed  to 
Merck in connection with Merck's exercise of its license option for MK-3655, as well as pending patent applications 
in  the  United  States  and  granted  patents  and  pending  patent  applications  in  multiple  jurisdictions  outside  of  the 
United States covering MK-3655, related compositions-of-matter and methods of use. The earliest issued patents in 
the United States are expected to expire in 2035, not including any patent term adjustments and any patent term 
extensions.

NASH Competition

Current Treatments 

Currently,  there  are  no  therapeutic  agents  approved  by  the  FDA  or  the  EMA  for  the  treatment  of  NASH. 
Weight loss through diet and lifestyle management is currently considered the first-line treatment strategy for NASH 
and is associated with improvement in liver histology and a reduction in cardiovascular and metabolic complications. 
However,  fewer  than  10%  of  patients  are  successful  in  achieving  or  maintaining  at  least  a  10%  total  body  weight 

15

loss  that  is  sufficient  to  improve  fibrosis  and,  therefore,  require  other  interventions.  In  cases  of  morbid  obesity, 
gastric  bypass  surgery  has  been  successful  in  resolving  NASH  in  a  majority  of  patients;  however,  the  effect  on 
fibrosis  improvement  was  less  substantial  and  the  risk  of  complications  and  expense  of  the  surgery  limit  more 
widespread use. 

In  the  absence  of  approved  products,  some  physicians  utilize  agents  approved  for  other  indications, 
including  Vitamin  E  and  pioglitazone;  however,  the  evidence  of  their  effect  on  NASH  is  modest  and/or  they  have 
safety issues  that  limit  acceptance.  Given the increasing disease burden and lack of approved treatment options, 
the development of novel pharmacologic therapies to treat NASH is critical. 

Treatments in Development 

Certain NASH drug development candidates are focused on the metabolic components of the disease, such 
as  insulin  resistance  and  lipotoxicity,  that  are  associated  with  the  inception  and  early  stages  of  the  disease 
pathology. Metabolically-oriented mechanism of action classes that have product candidates with histological proof-
of-concept data include: Madrigal Therapeutic, Inc.’s resmetirom and Viking Therapeutic Inc.’s VK2809, both thyroid 
hormone  receptor  β-selective  (THRβ)  agonists;  Novo  Nordisk  AS’s  glucagon-like  peptide  (GLP)-1  agonist, 
semaglutide; the stearyl-CoA desaturase inhibitor aramchol from Galmed Pharmaceuticals Ltd.; Inventiva SA’s pan-
peroxisome proliferator-activated receptors (PPAR) agonist, lanifibranor; Akero Therapeutics, Inc.’s efruxifermin and 
89 Bio Inc.'s BIO89-100, both analogs of fibroblast growth factor 21 (FGF21); and Genentech/Roche’s BFKB8488A, 
an FGFR1c/KLB bi-specific agonistic antibody.

Product  candidates  targeting  various  mechanisms  with  possible  anti-inflammatory  and  anti-fibrotic  effects 
are  also  in  clinical  testing  for  NASH.  These  classes  of  compounds  have  shown  mixed  results  in  meaningfully 
improving the fibrosis score of patients. Where fibrosis improvements have been shown, results have either been 
transient or not accompanied by significant improvements in other histological measures of the disease, which may 
reflect the difficulty in treating the disease without removing the underlying insult of lipotoxicity or the challenge of 
impinging  on  the  complex  process  of  hepatocellular  death  and  fibrosis  from  collagen  deposition  by  intervention 
through  a  single  pathway.  Members  of  the  “anti-inflammatory”  or  “anti-fibrotic”  mechanism  of  action  classes  with 
compounds  that  have  histological  proof-of-concept  data  include  farnesoid  X  receptor,  or  FXR,  agonists,  such  as 
Intercept  Pharmaceuticals,  Inc.’s,  or  Intercept’s,  obeticholic  acid. A  new  drug  application  for  obeticholic  acid  was 
filed  with  the  FDA  by  Intercept  in  September  2019  and  received  a  complete  response  letter  in  June  2020.  In 
December  2021,  Intercept  withdrew  its  marketing  authorization  application  from  the  EMA.  Intercept  has  indicated 
that it is in the process of generating additional efficacy and safety data and that it intends to resubmit its new drug 
application for obeticholic acid. 

An ongoing consideration in NASH clinical development is pursuing combination treatments in an attempt to 
combine  agents  with  less  than  optimal  activity  on  their  own  to  achieve  a  more  clinically  meaningful  result.  
Combinations currently being evaluated in proof-of-concept trials include: metabolic/anti-fibrotic combinations such 
as  semaglutide/cilofexor/firsocostat  and  tropifexor/licogliflozin  (FXR  agonist/SGLT-2,  both  from  Novartis  AG)  and 
anti-inflammatory/anti-fibrotic duos such as cenicriviroc/tropifexor.

Collaboration Overview

Our Collaboration with Merck

In 2015, we entered into a research collaboration, product development and license agreement with Merck,  
which,  together  with  amendments  made  prior  to  June  30,  2021,  is  referred  to  as  the  Original  Collaboration 
Agreement,  covering  the  discovery,  development  and  commercialization  of  novel  therapies  across  a  range  of 
therapeutic  areas,  including  a  broad,  multi-year  drug  discovery  and  early  development  program  financially 
supported  by  Merck,  but  scientifically  directed  by  us  with  input  from  Merck.  The  original  research  phase  of  the 
collaboration was for five years and was extended for an additional two years by Merck through March 2022. Under 
the Original Collaboration Agreement, upon the completion of each proof-of-concept clinical trial under the program, 
Merck would have a one-time option to obtain a worldwide, exclusive license to the product candidate tested in the 
trial and compounds related to it, referred to as a License Option. If Merck exercised a License Option and paid the 
applicable  option  exercise 
further  development  and 
commercialization activities for the licensed compounds and we would have the option, when a licensed compound 
has advanced to Phase 3 clinical trials, to receive milestones and royalty payments or, in certain cases, to co-fund 
development and participate in a global cost and profit share arrangement of up to 50%, with an additional option to 
co-detail any such licensed compounds in the United States. If Merck did not exercise a License Option within the 
specified  time  period,  then  we  would  be  free  to  develop  and  commercialize  the  product  candidate  tested  in  the 

it  would  be  solely  responsible 

for  any 

then 

fee, 

16

proof-of-concept trial and its related compounds independently or with third-party partners, subject to an obligation 
to make low single-digit royalty payments to Merck. 

Under  the  terms  of  the  Original  Collaboration Agreement,  Merck  paid  us  an  upfront  cash  licensing  fee  of 
$94.0 million, purchased approximately $106.0 million of our Series E convertible preferred stock, and reimbursed 
us for approximately $427.9 million of research and development expenses that we incurred over the first six years 
of the collaboration under the Original Collaboration Agreement. In addition, in November 2018, Merck exercised its 
License  Option  under  the  Original  Collaboration  Agreement  for  MK-3655  (and  its  related  compounds).  Merck  is 
currently conducting a Phase 2b randomized, double-blind study of MK-3655 in patients with NASH with F2 or F3 
liver fibrosis.

On June 30, 2021, we entered into an amended and restated research collaboration, product development 
and license agreement with Merck, or the Amended Collaboration Agreement, replacing the Original Collaboration 
Agreement and extending the research phase of the collaboration, but with a narrower scope than in the Original 
Collaboration Agreement.  Under  the Amended  Collaboration Agreement,  the  collaboration  is  focused  primarily  on 
the identification, research and development of collaboration compounds directed to targets of interest to Merck in 
the  fields  of  ophthalmology  and  cardiovascular  or  metabolic,  or  CVM,  disease,  including  heart  failure.  The 
ophthalmology  compounds  in  the  collaboration  include  NGM621  (and  its  related  compounds)  and  compounds 
directed  against  two  other  undisclosed  ophthalmology  targets  (and  their  related  compounds).  The  collaboration 
scope also includes certain laboratory testing and other activities on compounds that are directed to one of up to 
two undisclosed targets outside of the fields of ophthalmology and CVM disease, or the Lab Programs. 

Under  the  Amended  Collaboration  Agreement,  Merck  continues  to  have  a  License  Option  to  each 
continuing collaboration compound (and its related compounds); the specific License Option exercise point and the 
fees  to  be  paid  upon  exercise  of  each  License  Option  are  described  below.  For  each  program  for  which  Merck 
exercises  its  License  Option,  Merck  is  responsible,  at  its  own  cost,  for  any  further  development  and 
commercialization  activities for  the  licensed compounds  and we  have  the option,  when  a licensed compound has 
advanced  to  Phase  3  clinical  trials,  to  receive  milestones  and  royalty  payments  or,  in  certain  cases,  to  co-fund 
development  and  participate  in  a  global  cost  and  profit  share  arrangement  of  up  to  50%.  The  parties’  rights  and 
obligations remain the same with respect to MK-3655 and its related FGFR1c/KLB agonists.  

Under the Amended Collaboration Agreement, Merck is providing significantly more limited annual research 
and development funding beginning in 2022 and we have certain obligations to conduct research and development 
related to collaboration compounds that will not be reimbursed by Merck. 

As  a  result  of  entering  into  the  Amended  Collaboration  Agreement,  we  have  the  right  to  independently 
research,  develop  and  commercialize  all  the  clinical,  preclinical  and  research  assets  that  we  researched  or 
developed under the Original Collaboration Agreement that are now outside the narrower scope of the collaboration, 
including NGM707, NGM831, NGM438 and NGM120, subject to the payment to Merck of low single-digit royalties 
on  commercial  sales  of  any  resulting  products.  We  also  have  full  rights  to  all  future  programs  we  pursue  that  fall 
outside of the scope of the specific therapeutic areas and programs included in Amended Collaboration Agreement.

Description of Amended Collaboration Agreement

The  Original  Collaboration  Agreement  contemplated  an  initial  five-year  term  for  the  research  and  early 
development phase of the collaboration, which was extended for two additional years through March 16, 2022 by 
Merck’s  exercise  of  an  extension  option.  Under  the  Amended  Collaboration  Agreement,  the  research  and  early 
development phase for the ophthalmology programs will continue until March 31, 2024 unless Merck exercises the 
Bundle Option described below, in which case it will end shortly after Merck exercises the Bundle Option, a decision 
which is expected to occur in late 2022 or early 2023. The research phase for the CVM-related programs will also 
continue until March 31, 2024, unless the parties mutually agree to extend the research phase to March 31, 2026. 
New CVM-related programs may be added to the collaboration if recommended by us and selected by Merck. The 
research phase for the Lab Programs will end no later than December 31, 2022.  

Under  the Amended  Collaboration Agreement,  Merck  is  providing  an  aggregate  of  approximately  $125.0 
million in research and development funding through March 31, 2024. This includes up to $86.0 million in research 
and  development  funding  for  the  four  calendar  quarters  ending  March  31,  2022.  We  were  obligated  to  use 
commercially reasonable efforts to expend $35.0 million of such $86.0 million in funding on programs of interest to 
Merck  remaining in the scope of the collaboration during such four calendar quarters and we were permitted to use 
the remainder of the $86 million in funding provided by Merck during such four calendar quarters to advance those 
product  candidates  from  the  Original  Collaboration Agreement  for  which  Merck’s  License  Option  was  terminated 
upon entry into the Amended Collaboration Agreement. 

17

For  the  period  starting  on  April  1,  2022  and  ending  on  March  31,  2024,  Merck  will  provide  up  to  $20.0 
million  of  research  and  development  funding  for  the  ophthalmology  programs  (other  than  NGM621),  the  CVM-
related programs and the Lab Programs. If the parties mutually agree to extend the research phase for the CVM-
related programs from March 31, 2024 to March 31, 2026, then Merck will provide up to a total of $20.0 million in 
research and development funding during the additional two years of the CVM program research phase. Merck will 
also  fund  certain  research  and  development  costs  related  to  NGM621  in  an  amount  expected  to  be  up  to 
approximately $20.0 million, until the earlier of Merck's decision to exercise, or not to exercise, its License Option 
with respect to NGM621 alone or as part of the Bundle Option or, March 31, 2024. 

In  addition,  we  have  certain  obligations  to  conduct  research  and  development  related  to  collaboration 
compounds  that  will  not  be  reimbursed  by  Merck.  We  are  required  to  use  commercially  reasonable  efforts  to 
research  and  develop  a  specific  product  candidate  directed  to  an  ophthalmology  target  to  be  ready  by  March  31, 
2023 for starting investigational new drug application-, or IND-, enabling studies, and we are responsible for the cost 
of  such  work  after  March  2022.  We  will  have  additional  research  and  development  funding  obligations  under  the 
collaboration  of  up  to  $5.0  million  or  $15.0  million  in  the  event  that  Merck,  as  described  in  greater  detail  below, 
exercises  its  License  Option  to  NGM621  alone  or  bundled  with  the  other  continuing  ophthalmology  compounds, 
respectively, and pays us the applicable option exercise fee. We also may spend more than the amounts we will be 
reimbursed by Merck for activities related to collaboration compounds, including certain NGM621 costs necessary 
to avoid delays in Phase 3 readiness.

During  the  three-month  period  before  the  end  of  the  research  and  early  development  phase  for  the 
ophthalmology programs and the research phase for the CVM-related programs, Merck has the right to review the 
product candidates from each applicable program and to elect to have research and development activities continue 
on  them  under  the  collaboration  for  an  additional  period,  referred  to  as  a  Tail  Period.    If  Merck  makes  such  an 
election, then the applicable Tail Period will begin at the end of the research, or research and early development, 
phase for the applicable program and will end on the earlier of achievement of the License Option exercise point or 
three  years,  except  that  in  certain  circumstances  a  Tail  Period  may  continue  beyond  three  years  if  the  License 
Option exercise point has not been achieved by such time. Merck may elect for us to conduct research and early 
development on ophthalmology programs during the applicable Tail Period, if any, with funding from Merck that is 
significantly  reduced  from  Merck’s  funding  levels  during  the  research  and  early  development  phase. Alternatively, 
Merck may conduct such work itself or engage third-party contractors to do so, in each case at Merck’s expense.  
All  research  and  development  work  on  CVM-related  programs  during  the  applicable  Tail  Period,  if  any,  will  be 
conducted by Merck or its third-party contractors at Merck’s expense. Each Lab Program will enter a Tail Period if 
Merck elects to continue work on it after we complete specified laboratory and other activities.

Under  the  Amended  Collaboration  Agreement,  Merck  retains  License  Options  to  obtain  an  exclusive, 
worldwide  license,  on  specified  terms,  to  each  collaboration  compound  (and  its  related  compounds)  that  remains 
within the scope of the continuing collaboration. Merck generally has a one-time right to exercise its License Option 
for  any  product  candidate  when  we  or  Merck  achieve  the  specified  License  Option  exercise  point.  The  License 
Option  exercise  point  for  collaboration  compounds  that  are  directed  to  ophthalmology  targets,  including  NGM621 
(and  its  related  compounds)  and  all  of  the  collaboration  compounds  from  two  other  ophthalmology  programs 
directed  against  undisclosed  ophthalmology  targets  (and  their  related  compounds),  is  after  the  completion  of  the 
first  proof-of-concept  clinical  trial  for  such  collaboration  compound.  In  addition,  upon  the  completion  of  the  first 
proof-of-concept  clinical  trial  for  NGM621,  Merck  will  have  an  additional  one-time  option  to  license  all  of  the 
ophthalmology  collaboration  compounds  together,  referred  to  as  the  Bundle  Option,  even  though  no  product 
candidate from the two other ophthalmology programs is expected to have completed human proof-of-concept trials 
at  such  time.  If  Merck  does  not  exercise  this  one-time  Bundle  Option  for  all  of  the  ophthalmology  collaboration 
compounds,  it  may  nevertheless  exercise  its  regular  License  Option  with  respect  to  NGM621  (and  its  related 
compounds)  at  such  time,  and  it  may  also  exercise  its  regular  License  Option  for  each  of  the  other  two 
ophthalmology programs if a collaboration compound from such program completes a human proof-of-concept trial. 
If Merck exercises the Bundle Option, it will pay us an option exercise fee of either $40.0 million or $45.0 million, 
depending upon the stage of development of one of the two earlier-stage ophthalmology programs included in the 
Bundle Option. If Merck does not exercise the Bundle Option, Merck may nevertheless exercise its regular License 
Option  with  respect  to  NGM621  (and  its  related  compounds)  at  such  time,  in  which  case  it  will  pay  us  an  option 
exercise fee of $20.0 million, and when a product candidate from either of the other two ophthalmology programs 
completes a human proof-of-concept trial, Merck may exercise its License Option for such product candidate (and 
its related compounds) and pay a $20.0 million option exercise fee upon each such exercise.  

The License Option exercise point for a collaboration compound from the CVM-related programs or the Lab 
Programs  will  be  the  designation  by  Merck  of  such  collaboration  compound  as  a  research  program  development 
candidate that Merck intends to progress into preclinical development. Upon Merck’s exercise of a License Option 

18

for any CVM-related program or Lab Program, Merck will pay us an option exercise fee of $6.0 million and we will 
be eligible to receive a milestone payment of $10.0 million if Merck subsequently completes a proof-of-concept trial 
for a product candidate from such program. 

If  Merck  exercises  its  License  Option  to  a  product  candidate  and  its  related  compounds,  referred  to  as  a 
Licensed Program, we will have the option to receive milestones and royalty payments or, in certain cases, prior to 
Merck initiating any Phase 3 clinical trial of such licensed compound, to co-fund development and participate in a 
global  cost  and  profit  share  arrangement  of  up  to  50%,  with  an  additional  option  to  co-detail  any  such  licensed 
compound  in  the  United  States.    If  we  do  not  elect  to  exercise  our  cost  and  profit  share  option  for  a  particular 
licensed compound, we are eligible to receive an aggregate of up to $469.0 million in milestone payments upon the 
achievement  of  specific  clinical  development  and  regulatory  events,  commercial  milestone  payments  of  up  to 
$125.0 million and royalties from low-double digit to mid-teen percentages of worldwide net sales of such licensed 
compound.

Merck will be responsible, at its own cost, for all development and commercialization of product candidates 
from  each  Licensed  Program,  subject  to  our  options  to  cost  and  profit  share  worldwide,  and  to  co-detail  those 
compounds in the United States as described above. If Merck does not exercise its License Option with respect to a 
particular  candidate  and  its  related  compounds  within  the  applicable  time  period,  in  most  instances  we  retain  all 
rights  to  research,  develop  and  commercialize  that  candidate  and  those  compounds  on  a  worldwide  basis,  either 
alone or in partnership with a third party, subject to the payment to Merck of low single-digit royalties on commercial 
sales of any resulting products. 

Under  the  Amended  Collaboration  Agreement  we  also  granted  Merck  a  worldwide,  exclusive  right  to 
conduct  research  and  development  on,  and  to  manufacture,  use  and  commercialize,  small  molecule  compounds 
identified  or  developed  by  Merck  that  have  specified  activity  against  any  target  that  we  are  researching  or 
developing  under  the  research  phase  of  the  collaboration.  Merck’s  research  license  for  its  own  small  molecule 
program will become non-exclusive if Merck does not exercise its option to a product candidate against a target at 
its  option  exercise  point,  but  Merck  will  retain  an  exclusive  license  to  any  small  molecule  compounds  that  it  has 
already identified and developed. Merck has sole responsibility for research and development of any of these small 
molecule compounds, at its own cost. We are eligible to receive milestone and royalty payments on small molecule 
compounds that are developed by Merck under such a license from us. 

In addition to the options and exclusive licenses that we granted or are obligated to grant to Merck, we have 
the  following  exclusivity  obligations  to  Merck  under  the Amended  Collaboration Agreement.  During  the  applicable 
research phase and Tail Period, if any, for the ophthalmology programs, CVM-related programs and Lab Programs, 
we may not directly or indirectly research, develop, manufacture or commercialize, outside of our collaboration with 
Merck,  any  product  with  specified  activity  against  any  target  that  is  being  researched  or  developed  under  the 
applicable  programs  and,  if  Merck  exercises  its  License  Option  for  a  program,  we  may  not  directly  or  indirectly 
research,  develop,  manufacture  or  commercialize  any  product  with  specified  activity  against  the  target  that  is  the 
subject of that Licensed Program for so long as Merck’s license to it remains in effect. In addition, we are prohibited 
from directly or indirectly researching, developing or commercializing any product for the treatment of heart failure 
with preserved ejection fraction, or HFpEF, during the research phase for the CVM-related programs.

After  the  research  phase,  Merck  may  terminate  the  overall  Amended  Collaboration  Agreement  for 
convenience  upon  written  notice.  Subject  to  certain  limitations,  Merck  may  partially  terminate  the  Amended 
Collaboration Agreement for convenience as it relates to any Licensed Program or any of its rights to research and 
develop small molecule compounds. 

Either  we  or  Merck  may  terminate  the  Amended  Collaboration  Agreement  with  respect  to  a  specific 
Licensed Program or any particular licensed small molecule compound if the other party is in material breach of its 
obligations  regarding  that  specific  program  and  fails  to  cure  the  breach  within  the  specified  cure  period.  If  Merck 
terminates  a  Licensed  Program  as  a  result  of  our  uncured  material  breach,  then  we  would  lose  our  option  to 
participate in a global cost and profit share if not yet exercised as of the time of termination and lose our co-detailing 
option  (whether  or  not  exercised  as  of  that  time)  for  candidates  arising  from  the  relevant  Licensed  Program.    If 
Merck terminates a licensed small molecule compound program for our uncured material breach, we would continue 
to  receive  the  full  amount  of  milestones  and  royalties  we  were  otherwise  eligible  for  with  respect  to  the  relevant 
small molecule compounds. 

If we terminate a Licensed Program for uncured breach, or if Merck terminates for convenience, all licenses 
granted to Merck with respect to such program will terminate and Merck will assign to us all related regulatory filings 
and  approvals  and  grant  us  an  exclusive  license  under  Merck’s  intellectual  property  related  to  the  terminated 
program, subject to the payment of a modest royalty back to Merck. 

19

If Merck terminates for convenience, or we terminate for such breach by Merck, all licenses to Merck with 
respect to the relevant small molecule compound terminate, but Merck retains all interest in and to the actual small 
molecule compound it had developed. 

If  we  undergo  any  change  in  control,  Merck  has  the  right  to  terminate  the  Amended  Collaboration 
Agreement,  in  its  entirety,  or  only  with  respect  to  certain  of  the  research  programs  then  being  pursued.    If  our 
change  in  control  involves  another  pharmaceutical  company  with  significant  annual  sales  of  pharmaceutical 
products, Merck would have certain additional rights that could only be exercised within the first year following such 
change in control, including, but are not limited to limiting our right to cost and profit share and terminating our co-
detailing rights. 

If our acquirer is, at the time of the change of control, pursuing research, development, commercialization or 
manufacturing  of,  or  otherwise  has  any  rights  to,  any  compounds  that  modulate  a  target  that  is  the  subject  of  a 
Licensed Program, Merck also has certain rights, unless our acquirer elects to cease those research, development 
and  commercialization  activities,  including  but  not  limited  to  terminating  our  co-detailing  rights  with  respect  to  the 
relevant  compounds  and  restrictions  on  the  information  we  receive  from  Merck  with  respect  to  the  compounds. 
However, our rights to share in costs and profits with respect to any such compounds, if exercised, would remain in 
effect, as would any milestone or royalty payment obligations of Merck with respect to the compounds. 

In addition, if our acquirer is, at the time of the change in control, researching, developing, manufacturing or 
otherwise  has  rights  to  any  compounds  that  modulate  a  target  that  is  also  being  actively  pursued  under  our 
research and early development program, and which has not reached the proof-of-concept study stage but is ready 
for  preclinical  development,  Merck  has  the  right  to  require  us  to  either  provide  information  demonstrating  that  the 
competing program does not actually modulate the relevant target in the same manner as our candidate, contribute 
the competing program to our collaboration with Merck or divest the competing program. 

Equity Investment by Merck 

Concurrently with the execution of our Original Collaboration Agreement with Merck, we entered into a stock 
purchase agreement with Merck for the purchase of 8,833,333 shares of our Series E convertible preferred stock, 
for  an  aggregate  purchase  price  of  approximately  $106.0  million.  In  addition,  concurrently  with  the  closing  of  our 
initial public offering in April 2019, we issued 4,121,683 shares of our common stock to Merck in a private placement 
at a price of $16.00 per share for proceeds of $65.9 million.  Merck owned approximately 16.6% of our outstanding 
shares as of December 31, 2021.  

Manufacturing

We do not own, and have no plans to establish, any manufacturing facilities.  We currently use third-party 
contract development and manufacturing organizations or contract manufacturing organizations, which we refer to 
collectively as CMOs, to manufacture and supply all of the raw materials, drug substances and drug products for our 
research and development programs, including all the clinical trial materials used in the clinical trials of our clinical-
stage  product  candidates.  We  have  established  relationships  with  several  CMOs,  including  Lonza  Ltd  and 
Biotechpharma  UAB. The  activities  of  our  CMOs  are  overseen  by  an  experienced  group  of  employees  and  third-
party consultants. 

We plan to continue to rely on CMOs to manufacture commercial quantities of any products for which we 
successfully obtain regulatory approval, as well as to provide packaging, storage and distribution of any approved 
products. We have not entered into long-term clinical or commercial supply agreements with any of our CMOs. In 
addition, each of our product candidates relies on a single contract manufacturer for supplies of its drug substance 
and drug product.  

Competition

The biopharmaceutical industry is characterized by intense competition and rapid innovation. Although we 
believe that we hold a strong position in research in certain areas of cancer, retinal diseases and liver and metabolic 
diseases,  our  competitors  may  be  able  to  develop  other  compounds  or  drugs  that  are  able  to  achieve  similar  or 
better  results.  Our  competitors  include  multinational  pharmaceutical  companies,  specialized  biotechnology 
companies,  universities  and  other  research  institutions.  Smaller  or  earlier-stage  companies  also  may  prove  to  be 
significant  competitors,  particularly  through  collaborative  arrangements  with  large,  established  companies.  We 
believe  the  key  competitive  factors  that  will  affect  the  development  and  commercial  success  of  our  product 
candidates are their efficacy, safety and tolerability profile, and reliability.

There are many pharmaceutical companies, biotechnology companies, public and private universities and 
research organizations actively engaged in the research and development of products that may be competitive to 

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our products. A number of pharmaceutical companies, including AbbVie, Allergan, AstraZeneca, Bayer, Boehringer 
Ingelheim,  Bristol-Myers  Squibb,  Eisai,  Eli  Lilly,  GlaxoSmithKline,  Johnson  &  Johnson,  Merck,  Novartis,  Novo 
Nordisk,  Pfizer,  Roche,  Sanofi  and  Takeda,  as  well  as  large  and  small  biotechnology  companies  such  as  89Bio, 
Akero, Albireo, Alentis, Amgen, Apellis, Ascletis, Axcella, AVEO, Biond, Bird Rock, Can-Fite, CatalYm GmbH, Cirius, 
Enanta, Galectin, Galmed, Genfit, Gilead, Glympse, Immune-Onc, ImmunOS, Immuron, Intercept,  Inventiva, Iveric, 
Jounce,  Madrigal,  MannKind,  MediciNova,  Mirum,  Nalpropion,  NextCure,  North  Sea,  Promethera,  Salix,  Scholar 
Rock,  Seal  Rock,  Terns,  Tiziana,  Tizona,  Viking  and  Vivus,  are  pursuing  the  development  or  marketing  of 
pharmaceuticals that target the same diseases that we are targeting. It is probable that the number of companies 
seeking  to  develop  products  and  therapies  for  the  treatment  of  cancer,  retinal  diseases  and  liver  and  metabolic 
diseases will increase. 

For example, Apellis recently reported that it plans to submit a new drug application for pegcetacoplan for 
GA to the FDA in the first half of 2022. Many of these and other existing or potential competitors have substantially 
greater  financial,  technical,  human  and  other  resources  than  we  have  and  may  be  better  equipped  to  develop, 
manufacture and market technologically superior products. In addition, many of these competitors have significantly 
greater experience than we have in undertaking preclinical studies and human clinical trials of new pharmaceutical 
products  and  in  obtaining  regulatory  approvals  of  human  therapeutic  products. Accordingly,  our  competitors  may 
succeed in obtaining FDA approval for superior products or for other products that would compete with our product 
candidates. In addition, other technologies or products may be developed that have an entirely different approach or 
means  of  accomplishing  the  intended  purposes  of  our  products,  which  might  render  our  technology  and  products 
noncompetitive or obsolete. 

For  more  information  regarding  the  competition  that  our  disclosed  product  candidates  face,  or  may  face, 
see the discussion of specific competition for each product candidate see “—Key Therapeutic Areas and Pipeline 
Programs.”

Intellectual Property

Our intellectual property is critical to our business and our success depends, in part, on our ability to obtain 
and maintain intellectual property protection for our product candidates, technology and know-how, to defend and 
enforce  our  intellectual  property  rights,  in  particular,  our  patent  rights,  to  preserve  the  confidentiality  of  our  trade 
secrets and to operate without infringing the proprietary rights of others. 

We seek to protect the proprietary technology that we believe is important to our business through a variety 
of  methods,  including  seeking  and  maintaining  patents  and  patent  applications  intended  to  cover  our  product 
candidates,  their  compositions-of-matter,  their  methods  of  use  and  the  processes  for  their  manufacture  and  any 
other  aspects  of  inventions  that  are  commercially  important  to  the  success  of  our  business.  We  seek  to  obtain 
domestic  and  international  patent  protection  and,  in  addition  to  filing  and  prosecuting  patent  applications  in  the 
United  States,  we  may  file  counterpart  patent  applications  in  additional  countries  where  we  believe  such  foreign 
filing is likely to be beneficial.  

As of December 31, 2021, our patent portfolio includes over 500 patents and applications, including over 50 
issued U.S. patents and over 30 pending U.S. patent applications covering our product candidates, certain aspects 
of our proprietary technology, and related inventions and improvements. Our patent portfolio also includes over 400 
patents and patent applications in jurisdictions outside of the United States that, in many cases, are counterparts to 
our  U.S.  patents  and  patent  applications.  For  more  information  regarding  the  patents  and  patent  applications 
relating to our seven most advanced  product candidates, see the discussion of intellectual property  protection for 
each product candidate in “—Key Therapeutic Areas and Pipeline Programs.” The patent landscape surrounding our 
product candidates is crowded, and we do not know if our pending patent applications will be issued with the claims 
we are seeking or if our issued patents will withstand challenges from third parties. 

Not  all  patent  applications  result  in  the  issuance  of  patents.  Patent  applications  in  the  United  States  and 
certain  other  jurisdictions  are  maintained  in  secrecy  for  18  months  or  potentially  longer,  so  public  disclosure  of 
discoveries via the publication of patent applications or in the scientific literature is often delayed.  As a result, we 
cannot be  certain of  the  priority of  inventions covered by our patent applications and may be subject to claims of 
priority from third parties or the United States Patent and Trademark Office, or USPTO, against which we will need 
to defend ourselves.

In  addition,  the  scope  of  claims  that  may  be  allowed  in  any  granted  patent  may  be  significantly  reduced 
from the coverage claimed in the initial patent application.  Further, the scope of the claims in an issued patent may 
be reinterpreted and, in some cases, narrowed or even cancelled after issuance by courts upon review.  In addition, 
many  jurisdictions  allow  third  parties  to  challenge  issued  patents  in  administrative  proceedings  that  may  result  in 

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further  narrowing  or  cancellation  of  patent  claims.    As  a  result,  even  issued  patents  may  not  provide  sufficient 
protection from competitors.

When patents are issued, the term of each individual patent will depend on the legal term for patents in the 
countries in which it is granted. In most countries, including the United States, the patent term is 20 years from the 
earliest claimed filing date of a non-provisional patent application in the applicable country. The actual term of any 
patent that may issue from the above-described patent applications claiming one of our product candidates could be 
longer than described above due to patent term adjustment or patent term extension, if available, or shorter if we 
are required to file terminal disclaimers. 

Any changes we make to the composition, formulation, method of delivery or other attributes of our current 
and future product candidates to cause them to have what we view as more advantageous properties may not be 
covered  by  our  existing  patents  and  patent  applications,  and  we  may  be  required  to  file  new  applications  and/or 
seek other forms of protection. 

Even if patents are issued, if a third party engages in activities covered by valid claims of our patents, we 
may  be  required  to  engage  in  enforcement  actions  in  the  courts  to  enforce  our  patents.  Not  all  enforcement 
proceedings  are  successful.  We  also  must  take  care  not  to  infringe  the  valid  patents  of  third  parties.  Third-party 
patent rights that purport to cover our product candidates or their discovery, use or manufacture may require us to 
challenge  their  validity  in  court  or  administrative  proceedings  and  prevail  in  such  challenges,  to  alter  our 
development or commercial strategy or our product candidates or their uses and manufacture, to obtain licenses to 
such  patents  and/or  to  stop  certain  activities  altogether.  We  hold  various  licenses  with  third  parties  to  their 
intellectual  property,  including  those  with  Horizon  Discovery  Ltd.,  or  Horizon,  and  Lonza  Sales  AG,  or  Lonza, 
described  below.  The  patent  positions  of  biotechnology  companies  like  ours  are  generally  uncertain  and  involve 
complex legal, scientific and factual questions. We may not obtain or maintain adequate patent protection for any of 
our programs and product candidates. 

In  addition  to  patent  protection,  we  also  rely  on  trademark  registration,  trade  secrets,  know-how,  other 
proprietary  information  and  continuing  scientific  innovation  to  develop  and  maintain  our  competitive  position.  We 
seek  to  maintain  the  confidentiality  of  proprietary  information  to  protect  aspects  of  our  business  that  are  not 
amenable to, or that we do not consider appropriate for, patent protection. As a part of these efforts, it is our policy 
to require our employees, consultants, outside scientific collaborators, sponsored researchers and other advisors to 
execute  confidentiality  agreements  upon  the  commencement  of  their  respective  relationships  with  us.  These 
agreements provide that all confidential information concerning our business or financial affairs developed or made 
known to the individual during the course of the individual’s relationship with us is to be kept confidential and not 
disclosed  to  third  parties  except  in  specific  circumstances.  Our  agreements  with  employees  also  provide  that  all 
inventions  conceived  by  the  employee  in  the  course  of  employment  with  us  or  from  the  employee’s  use  of  our 
confidential  information  are  our  exclusive  property.  Although  we  take  these  and  other  steps  to  safeguard  our 
proprietary information and trade  secrets, these agreements may be breached  or third parties may  independently 
develop  substantially  equivalent  proprietary  information  and  techniques  or  otherwise  gain  access  to  our  trade 
secrets or disclose our technology. Thus, we may not be able to meaningfully protect our proprietary information that 
is not otherwise protected by patent.  

See “Risk Factors - Risks Related to Our Intellectual Property” for information regarding the risks related to 

our intellectual property.

Horizon License

Licensing Arrangements 

In September 2019, we entered into a license agreement with Horizon, or the Horizon License, in which we 
obtained  a  non-exclusive,  non-transferable  and  non-sublicensable  license  to  use  their  proprietary  GS  knockout 
CHO K1 manufacturing cell line. The Horizon License will continue for ten years and allows us to manufacture and 
commercialize any current or future product candidates within the contractual term, including our product candidates 
that are currently subject to our collaboration with Merck. 

Pursuant  to  the  Horizon  License,  we  paid  Horizon  a  one-time,  non-creditable  and  non-refundable  license 
fee of $1.2 million, of which 50% was reimbursed by Merck. We are also subject to a license fee of $200,000 for 
each future strategic partner. We have the right to terminate the Horizon License upon written notice to Horizon and 
each party may also terminate the Horizon License in the event of the other party’s uncured material breach.

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Lonza License

In  October  2014,  we  entered  into  a  Multi-Product  License Agreement,  or  the  Lonza  License,  with  Lonza 
under which we obtained a worldwide, non-exclusive license to use Lonza’s glutamine synthetase gene expression 
system, known as GS Xceed™, to manufacture and commercialize our proprietary products, including our product 
candidates that are currently subject to our collaboration with Merck. 

Pursuant  to  the  Lonza  License,  we  paid  Lonza  an  upfront  fee  of  £250,000.  Upon  the  initiation  of  the  first 
Phase 2 clinical trial, the first Phase 3 clinical trial and the first commercial sale of any product manufactured using 
GS  Xceed™,  we  are  required  to  pay  Lonza  one-time  milestone  payments  of  £100,000,  £100,000  and  £150,000, 
respectively.  We  are  also  required  to  pay  low  single-digit  royalties  to  Lonza  based  on  net  sales  of  any  product 
manufactured using GS Xceed™. Our royalty obligation to Lonza continues on a product-by-product basis until the 
later of the expiration of the last-to-expire licensed patent or ten years after the first commercial sale of the product. 
We  are  also  required  to  pay  an  annual  license  fee  to  Lonza  of  up  to  £300,000  per  product  if  a  party  other  than 
Lonza,  we,  our  affiliates  or  our  strategic  partners  (including  Merck)  manufactures  certain  product  candidates  for 
commercial activities. We are currently required to pay this fee for MK-3655 and NGM120. In accordance with the 
Lonza  License,  for  certain  additional  product  candidates,  we  are  instead  required  to  pay  an  annual  license  fee  to 
Lonza of £25,000 per product candidate prior to the initiation of clinical development, and following the initiation of 
clinical development, £100,000, £150,000 or £300,000 annually per product candidate, respectively, if such product 
candidate is in a Phase 1, Phase 2 and Phase 3 clinical trial. We are currently required to pay this fee for NGM621. 

The  Lonza  License  continues  until  the  expiration  of  the  royalty  term.  We  have  the  right  to  terminate  the 
Lonza  License  upon  written  notice  to  Lonza.  Each  party  may  terminate  the  Lonza  License  for  the  other  party’s 
uncured material breach or bankruptcy. In addition, Lonza may terminate the Lonza License if we participate in the 
opposition or challenge of any Lonza patent or patent application licensed to us under the Lonza License.

Product Approval in the United States

Government Regulation 

The  FDA  and  other  regulatory  health  authorities  at  federal,  state  and  local  levels,  as  well  as  in  foreign 
countries,  extensively  regulate,  among  other  things,  the  research,  development,  testing,  manufacture,  quality 
control,  import,  export,  safety,  effectiveness,  labeling,  packaging,  storage,  distribution,  record  keeping,  approval, 
advertising, promotion, marketing, post-approval monitoring and post-approval reporting of biologics, such as those 
we are developing. We, along with third-party contractors, will be required to navigate the various preclinical, clinical 
and commercial approval requirements of the governing regulatory agencies and health authorities of the countries 
in which we wish to conduct studies or seek approval or licensure of our product candidates. 

The  process  of  obtaining  regulatory  approvals  and  the  subsequent  compliance  with  appropriate  federal, 
state, and local statutes and regulations requires the expenditure of substantial time and financial resources. Failure 
to  comply  with  the  applicable  U.S.  requirements  at  any  time  during  the  product  development  process,  approval 
process or following approval may subject an applicant to administrative actions or judicial sanctions. These actions 
and sanctions could include, among other actions, the FDA’s refusal to approve pending applications, withdrawal of 
an approval, license revocation, a clinical hold, untitled or warning letters, voluntary or mandatory product recalls or 
market  withdrawals,  product  seizures,  total  or  partial  suspension  of  production  or  distribution,  injunctions,  fines, 
refusals  of  government  contracts,  restitution,  disgorgement  and  civil  or  criminal  fines  or  penalties. Any  agency  or 
judicial  enforcement  action  could  have  a  material  adverse  effect  on  our  business,  the  market  acceptance  of  our 
products and our reputation.

Preclinical and Clinical Development 

in  vitro  studies  assessing 

Prior to beginning the first clinical trial with a product candidate, a sponsor must submit an IND to the FDA. 
An IND is a request for authorization from the FDA to administer an IND product to humans. The central focus of an 
IND submission is on the general investigational plan and the protocol(s) for clinical studies. The IND also includes 
toxicology,  pharmacology,  pharmacokinetics  and 
results  of  animal  and 
pharmacodynamic  characteristics  of  the  product;  chemistry,  manufacturing  and  controls  information;  and  any 
available human data or literature to support the use of the investigational product. An IND must become effective 
before human clinical trials may begin. The IND automatically becomes effective 30 days after receipt by the FDA, 
unless  the  FDA,  within  the  30-day  time  period,  raises  concerns  or  questions  regarding  safety  or  conduct  of  the 
proposed  clinical  trial.  In  such  a  case,  the  IND  may  be  placed  on  clinical  hold  and  the  IND  sponsor  and  the  FDA 
must  resolve  any  outstanding  concerns  or  questions  before  the  clinical  trial  can  begin.  Submission  of  an  IND 
therefore may or may not result in FDA authorization to begin a clinical trial. 

the 

23

Clinical  trials  involve  the  administration  of  the  investigational  product  to  human  subjects  under  the 
supervision of qualified investigators in accordance with current Good Clinical Practices, or cGCPs, which include 
the requirement that all research subjects provide their informed consent for their participation in any clinical study. 
Clinical  trials  are  conducted  under  protocols  detailing,  among  other  things,  the  objectives  of  the  study,  the 
parameters to be used in monitoring safety and the effectiveness criteria to be evaluated. A separate submission to 
the existing IND must be made for each successive clinical trial conducted during product development and for any 
subsequent  protocol  amendments.  Furthermore,  an  institutional  review  board,  or  IRB,  for  each  site  proposing  to 
conduct the clinical trial must review and approve the plan for any clinical trial and its informed consent form before 
the clinical trial begins at that site and must monitor the study until completed. 

The FDA,  an  IRB  or the  sponsor may suspend a clinical trial at any time on various grounds, including a 
finding  that  the  subjects  are  being  exposed  to  an  unacceptable  health  risk  or  that  the  trial  is  unlikely  to  meet  its 
stated objectives. Some trials also include oversight by an independent group of qualified experts organized by the 
clinical  study  sponsor,  known  as  a  data  safety  monitoring  board  or  committee,  which  provides  authorization  for 
whether a trial may move forward at designated checkpoints based on access to certain data from the trial and may 
halt the clinical trial if it determines that there is an unacceptable safety risk for subjects or other grounds, such as 
no  demonstration  of  efficacy. There  are  also  requirements  governing  the  reporting  of  ongoing  clinical  studies  and 
clinical study results to public registries. 

For purposes of biologics license application, BLA, approval, human clinical trials are typically conducted in 

three sequential phases that may overlap. 

•

•

•

Phase 1—The investigational product is initially introduced into healthy human subjects or patients with the 
target  disease  or  condition.  These  studies  are  designed  to  test  the  safety,  dosage  tolerance,  absorption, 
metabolism  and  distribution  of  the  investigational  product  in  humans,  the  side  effects  associated  with 
increasing doses and, if possible, to gain early evidence on effectiveness.

Phase  2—The  investigational  product  is  administered  to  a  limited  patient  population  with  a  specified 
disease  or  condition  to  evaluate  the  preliminary  efficacy,  optimal  dosages  and  dosing  schedule  and  to 
identify possible adverse side effects and safety risks. Multiple Phase 2 clinical trials may be conducted to 
obtain information prior to beginning larger and more expensive Phase 3 clinical trials.

Phase 3—The investigational product is administered to an expanded patient population to further evaluate 
dosage, to provide statistically significant evidence of clinical efficacy and to further test for safety, generally 
at  multiple  geographically  dispersed  clinical  trial  sites.  These  clinical  trials  are  intended  to  establish  the 
overall  risk/benefit  ratio  of  the  investigational  product  and  to  provide  an  adequate  basis  for  product 
approval.

In some cases, the FDA may require, or companies may voluntarily pursue, additional clinical trials after a 
product  is  approved  to  gain  more  information  about  the  product.  These  are  called  Phase  4  studies  and  may  be 
made a condition to approval of the BLA. Concurrent with clinical trials, companies may complete additional animal 
studies  and  develop  additional  information  about  the  biological  characteristics  of  the  product  candidate  and  must 
finalize  a  process  for  manufacturing  the  product  in  commercial  quantities  in  accordance  with  current  Good 
Manufacturing  Practices,  or  cGMP,  requirements.  The  manufacturing  process  must  be  capable  of  consistently 
producing quality batches of the product candidate and, among other things, for biologics, must develop methods 
for testing the identity, strength, quality, purity and potency of the product. Additionally, appropriate packaging must 
be selected and tested and stability studies must be conducted to demonstrate that the product candidate does not 
undergo unacceptable deterioration over its shelf life. 

BLA Submission and Review 

Assuming  successful  completion  of  all  required  testing  in  accordance  with  all  applicable  regulatory 
requirements, the results of product development, nonclinical studies and clinical trials are submitted to the FDA as 
part  of  a  BLA  requesting  approval  to  market  the  product  for  one  or  more  indications.  The  submission  of  a  BLA 
requires payment of a substantial application user fee to FDA, unless a waiver or exemption applies. 

Once a BLA has been submitted, the FDA generally makes a decision on the acceptance of the application 
for  filing  within  60  days  of  receipt.  The  FDA’s  goal  is  to  review  standard  applications  within  ten  months  after  it 
accepts the application for filing, or, if the application qualifies for priority review, six months after the FDA accepts 
the application for filing. In both standard and priority reviews, the review process is often significantly extended by 
FDA requests for additional information or clarification. The FDA reviews a BLA to determine, among other things, 
whether a product is safe, pure and potent and the facility in which it is manufactured, processed, packed or held 

24

meets standards designed to assure the product’s continued safety, purity and potency. The FDA may convene an 
advisory committee to provide clinical insight on application review questions. Before approving a BLA, the FDA will 
typically inspect the facility or facilities where the product is manufactured. The FDA will not approve an application 
unless it determines that the manufacturing processes and facilities are in compliance with cGMP requirements and 
adequate  to  assure  consistent  production  of  the  product  within  required  specifications.  Additionally,  before 
approving a BLA, the FDA will typically inspect one or more clinical sites to assure compliance with cGCPs. If the 
FDA  determines  that  the  application,  manufacturing  process  or  manufacturing  facilities  are  not  acceptable,  it  will 
outline the deficiencies in the submission and often will request additional testing or information. 

The  FDA  may  issue  an  approval  letter  or  a  Complete  Response  letter.  An  approval  letter  authorizes 
commercial  marketing  of  the  product  with  specific  prescribing  information  for  specific  indications.  A  Complete 
Response letter will describe all of the deficiencies that the FDA has identified in the BLA. In issuing the Complete 
Response  letter,  the  FDA  may  recommend  actions  that  the  applicant  might  take  to  place  the  BLA  in  condition  for 
approval,  including  requests  for  additional  information  or  clarification,  completion  of  other  significant  and  time-
consuming  requirements  related  to  clinical  trials,  and/or  conduct  of  additional  preclinical  studies  or  manufacturing 
activities. Even if such data and information are submitted, the FDA may determine that the BLA does not satisfy the 
criteria  for  approval.  FDA  approval  of  a  BLA  must  be  obtained  before  a  biologic  may  be  marketed  in  the  United 
States.  The  FDA  may  delay  or  refuse  approval  of  a  BLA,  require  additional  testing  or  information  and/or  require 
post-marketing testing and surveillance to monitor safety or efficacy of a product. 

If  regulatory  approval  of  a  product  is  granted,  such  approval  will  be  granted  for  particular  indications  and 
may entail limitations on the indicated uses for which such product may be marketed. For example, the FDA may 
approve  the  BLA  with  a  Risk  Evaluation  and  Mitigation  Strategy,  or  REMS,  to  ensure  the  benefits  of  the  product 
outweigh  its  risks.  A  REMS  is  a  safety  strategy  to  manage  a  known  or  potential  serious  risk  associated  with  a 
product and to enable patients to have continued access to such medicines by managing their safe use, and could 
include  medication  guides,  physician  communication  plans  or  elements  to  assure  safe  use,  such  as  restricted 
distribution methods, patient registries and other risk minimization tools. The FDA also may condition approval on, 
among  other  things,  changes  to  proposed  labeling  or  the  development  of  adequate  controls  and  specifications. 
Once  approved,  the  FDA  may  withdraw  the  product  approval  if  compliance  with  pre-  and  post-marketing 
requirements  is  not  maintained  or  if  problems  occur  after  the  product  reaches  the  marketplace.  The  FDA  may 
require one or more Phase 4 post-marketing studies and surveillance to further assess and monitor the product’s 
safety and effectiveness after commercialization and may limit further marketing of the product based on the results 
of these post-marketing studies. 

 Expedited Programs 

A sponsor may seek to develop and obtain approval of its product candidates under programs designed to 
accelerate  the  FDA  review  and  approval  of  marketing  applications  for  new  drugs  and  biologics  that  meet  certain 
criteria,  such  as  the  Fast  Track  program,  priority  review,  accelerated  approval,  breakthrough  therapy  designation 
and Real-Time Oncology Review, or ROTR, Pilot Program. 

Fast Track Designation

The FDA Fast Track program is intended to facilitate development and expedite review of new drugs and 
biologics that are intended to treat a serious or life-threatening disease or condition and that demonstrate potential 
to address an unmet medical need. For a Fast Track-designated product, there may be more frequent meetings and 
communication with the FDA, and early and frequent communication between the FDA and sponsor is encouraged 
throughout the entire development and review process. The FDA may consider sections of a BLA for review on a 
rolling basis if certain conditions are satisfied, including an agreement with the FDA on the proposed schedule for 
submission  of  portions  of  the  application  and  the  payment  of  applicable  user  fees  before  the  FDA  may  initiate  a 
review. The product may also be eligible for priority review and accelerated approval. The sponsor can request the 
FDA to designate the product for Fast Track status any time before receiving BLA approval, but ideally no later than 
the pre-BLA meeting.

Priority Review

Generally, the FDA follows a two-tiered system of review times, standard review and priority review. For a 
product that receives priority review designation, the FDA has the goal of taking action on the marketing application 
within six months of the 60-day filing date, compared to ten months under standard review. However, the FDA does 
not always meet its PDUFA goal dates for standard and priority BLAs, and the review process is often extended by 
FDA requests for additional information or clarification. A priority review designation is applicable for products that, if 
approved,  would  be  significant  improvements  in  the  safety  or  effectiveness  of  the  treatment,  diagnosis,  or 
prevention of serious conditions when compared to marketed products. The FDA decides on the review designation 

25

for every application; however, an applicant may expressly request priority review. The FDA informs the applicant of 
a priority review designation within 60 days of the receipt of the original marketing application. If criteria are not met 
for priority review, the application is subject to the standard FDA review period of ten months after FDA accepts the 
application for filing. Priority review designation does not change the scientific or medical standard for approval, or 
the quality of evidence necessary to support approval.

Accelerated Approval

In addition, the FDA may base accelerated approval for drugs and biologics for serious conditions that fill an 
unmet  medical  need  on  whether  the  drug  or  biologic  has  an  effect  on  a  surrogate  or  an  intermediate  clinical 
endpoint.  A  surrogate  endpoint  used  for  accelerated  approval  is  a  marker,  such  as  a  laboratory  measurement, 
radiographic  image,  physical  sign  or  other  measure  that  is  thought  to  predict  clinical  benefit  but  is  not  itself  a 
measure of clinical benefit.  Likewise, an  intermediate clinical endpoint is a measure of a therapeutic effect that is 
considered reasonably likely to predict the clinical benefit of a product, such as an effect on irreversible morbidity 
and  mortality,  or  IMM.  The  FDA  bases  its  decision  on  whether  to  accept  the  proposed  surrogate  or  intermediate 
clinical  endpoint  on  the  scientific  support  for  that  endpoint. As  a  condition  of  accelerated  approval,  the  FDA  will 
generally require the sponsor to perform adequate and well-controlled post-marketing clinical studies to verify and 
describe the anticipated effect on IMM or other clinical benefit. Where confirmatory trials verify clinical benefit, the 
FDA will generally terminate the requirement. Approval of a product may be withdrawn or the labeled indication of 
the product changed, if trials fail to verify clinical benefit or do not demonstrate sufficient clinical benefit to justify the 
risks associated with the product, for example, if the product shows a significantly smaller magnitude or duration of 
benefit than was anticipated based on the observed effect on the surrogate endpoint. In addition, the FDA currently 
requires as a condition for accelerated approval the pre-approval of promotional materials, which could adversely 
impact the timing of the commercial launch of the product. 

Breakthrough Therapy Designation

Additionally, a drug or biologic may be eligible for designation as a breakthrough therapy if the product is 
intended,  alone  or  in  combination  with  one  or  more  other  drugs  or  biologics,  to  treat  a  serious  or  life-threatening 
condition  and  preliminary  clinical  evidence  indicates  that  the  product  may  demonstrate  substantial  improvement 
over  currently  approved  therapies  on  one  or  more  clinically  significant  endpoints,  such  as  substantial  treatment 
effects  observed  early  in  clinical  development.  If  the  FDA  designates  a  breakthrough  therapy,  it  may  take  actions 
appropriate to expedite the development and review of the application, which may include holding meetings with the 
sponsor and the review team throughout the development of the therapy; providing timely advice to, and interactive 
communication with, the sponsor regarding the development of the drug to ensure that the development program to 
gather  the  nonclinical  and  clinical  data  necessary  for  approval  is  as  efficient  as  practicable;  involving  senior 
managers  and  experienced  review  staff,  as  appropriate,  in  a  collaborative,  cross-disciplinary  review;  assigning  a 
cross-disciplinary project lead for the FDA review team to facilitate an efficient review of the development program 
and  to  serve  as  a  scientific  liaison  between  the  review  team  and  the  sponsor;  and  considering  alternative  clinical 
trial designs when scientifically appropriate, which may result in smaller trials or more efficient trials that require less 
time  to  complete  and  may  minimize  the  number  of  patients  exposed  to  a  potentially  less  efficacious  treatment. 
Breakthrough  therapy  designation  comes  with  all  of  the  benefits  of  Fast Track  designation,  which  means  that  the 
sponsor  may  file  sections  of  the  BLA  for  review  on  a  rolling  basis  if  certain  conditions  are  satisfied,  including  an 
agreement with the FDA on the proposed schedule for submission of portions of the application and the payment of 
applicable user fees before the FDA may initiate a review.

Real-Time Oncology Review (ROTR) Pilot Program

The FDA has announced the availability of the RTOR pilot program for oncology product candidates that are 
likely to demonstrate substantial improvements over available therapy, which may include drugs previously granted 
breakthrough therapy designation for the same or other indications and candidates meeting other criteria for other 
expedited programs, such as Fast Track and priority review. Submissions for RTOR consideration should also have 
straightforward study designs and endpoints that can be easily interpreted (such as overall survival or progression 
free  survival).  Acceptance  into  the  RTOR  pilot  does  not  guarantee  or  influence  approvability  of  the  application, 
which is subject to the usual benefit-risk evaluation by FDA reviewers, but the program allows FDA to review data 
earlier, before an applicant formally submits a complete application. The RTOR pilot program does not affect FDA’s 
PDUFA timelines.

Even if a product qualifies for one or more of these programs, the FDA may later decide that the product no 
longer meets the conditions for qualification or the time period for FDA review or approval may not be shortened. 
Furthermore,  Fast Track  designation,  priority  review,  accelerated  approval,  breakthrough  therapy  designation  and 
ROTR pilot program do not change the standards for product approval. 

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Orphan Drug Designation 

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

If a product that has orphan drug designation subsequently receives the first FDA approval for the disease 
for  which  it  has  such  designation,  the  product  is  entitled  to  orphan  drug  exclusive  approval  (or  exclusivity),  which 
means that the FDA may not approve any other applications, including a full BLA, to market the same biologic for 
the same indication for seven years, except in limited circumstances, such as a showing of clinical superiority to the 
product  with  orphan  drug  exclusivity  by  means  of  greater  effectiveness,  greater  safety  or  providing  a  major 
contribution  to  patient  care  or  in  instances  of  drug  supply  issues.  Orphan  drug  exclusivity  does  not  prevent  FDA 
from  approving  a  different  drug  or  biologic  for  the  same  disease  or  condition,  or  the  same  drug  or  biologic  for  a 
different  disease  or  condition.  Among  the  other  benefits  of  orphan  drug  designation  are  tax  credits  for  certain 
research and a waiver of the BLA application fee. 

A designated orphan drug may not receive orphan drug exclusivity if it is approved for a use that is broader 
than  the  indication  for  which  it  received  orphan  designation.  In  addition,  exclusive  marketing  rights  in  the  United 
States  may  be  lost  if  the  FDA  later  determines  that  the  request  for  designation  was  materially  defective  or  if  the 
manufacturer  is  unable  to  assure  sufficient  quantities  of  the  product  to  meet  the  needs  of  patients  with  the  rare 
disease or condition. 

Rare Pediatric Disease Designation and Priority Review Vouchers

Under  the  Federal  Food,  Drug  and  Cosmetic  Act,  or  FDCA,  as  amended,  the  FDA  incentivizes  the 
development of drugs and biologics that meet the definition of a “rare pediatric disease,” defined to mean a serious 
or  life-threatening  disease  in  which  the  serious  or  life-threatening  manifestations  primarily  affect  individuals  aged 
from birth to 18 years and the disease affects fewer than 200,000 individuals in the United States or affects more 
than 200,000 in the United States and for which there is no reasonable expectation that the cost of developing and 
making in the United States a drug for such disease or condition will be recovered from sales in the United States of 
such drug. The sponsor of a product candidate for a rare pediatric disease may be eligible for a voucher that can be 
used to obtain a priority review for a subsequent human drug or biologic application after the date of approval of the 
rare  pediatric  disease  drug  product,  referred  to  as  a  priority  review  voucher,  or  PRV. A  sponsor  may  request  rare 
pediatric disease designation from the FDA prior to the submission of its BLA. A rare pediatric disease designation 
does not guarantee that a sponsor will receive a PRV upon approval of its BLA. Moreover, a sponsor who chooses 
not  to  submit  a  rare  pediatric  disease  designation  request  may  nonetheless  receive  a  PRV  upon  approval  of  its 
marketing application if it requests such a voucher in its original marketing application and meets all of the eligibility 
criteria. If a PRV is received, it may be sold or transferred an unlimited number of times. Congress has extended the 
PRV program through September 30, 2024, with the potential for PRVs to be granted through September 30, 2026.

Pediatric Information and Pediatric Exclusivity

Under the Pediatric Research Equity Act, or PREA, certain BLAs and certain supplements to a BLA must 
contain  data  to  assess  the  safety  and  efficacy  of  the  drug  for  the  claimed  indications  in  all  relevant  pediatric 
subpopulations and to support dosing and administration for each pediatric subpopulation for which the product is 
safe and effective. The FDA may grant deferrals for submission of pediatric data or full or partial waivers. The Food 
and Drug Administration Safety and Innovation Act, or FDASIA, amended the FDCA to require that a sponsor who is 
planning  to  submit  a  marketing  application  for  a  drug  that  includes  a  new  active  ingredient,  new  indication,  new 
dosage form, new dosing regimen or new route of administration submit an initial Pediatric Study Plan, or PSP. The 
initial  PSP  must  include  an  outline  of  the  pediatric  study  or  studies  that  the  sponsor  plans  to  conduct,  including 
study  objectives  and  design,  age  groups,  relevant  endpoints  and  statistical  approach,  or  a  justification  for  not 
including such detailed information, and any request for a deferral of pediatric assessments or a full or partial waiver 
of  the  requirement  to  provide  data  from  pediatric  studies  along  with  supporting  information.  The  FDA  and  the 
sponsor must reach an agreement on the PSP. A sponsor can submit amendments to an agreed-upon initial PSP at 
any  time  if  changes  to  the  pediatric  plan  need  to  be  considered  based  on  data  collected  from  preclinical  studies, 
early phase clinical trials and/or other clinical development programs.

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A  drug  or  biologic  product  can  also  obtain  pediatric  market  exclusivity  in  the  United  States.  Pediatric 
exclusivity, if granted, adds six months to existing exclusivity periods and patent terms. This six-month exclusivity, 
which  runs  from  the  end  of  other  exclusivity  protection  or  patent  term,  may  be  granted  based  on  the  voluntary 
completion of a pediatric study in accordance with an FDA-issued “Written Request” for such a study.

Post-Approval Requirements 

Any  products  manufactured  or  distributed  pursuant  to  FDA  approvals  are  subject  to  pervasive  and 
continuing regulation by the FDA, including, among other things, requirements relating to record-keeping, reporting 
of adverse experiences, periodic reporting, product sampling and distribution and advertising and promotion of the 
product. After  approval,  most  changes  to  the  approved  product,  such  as  adding  new  indications  or  other  labeling 
claims, are subject to prior FDA review and approval. There also are continuing user fee requirements, under which 
FDA assesses an annual program fee for each product identified in an approved BLA. 

FDA  regulations  require  that  products  be  manufactured  in  specific  approved  facilities  and  in  accordance 
with  cGMP  regulations.  We  rely,  and  expect  to  continue  to  rely,  on  third  parties  for  the  production  of  clinical  and 
commercial quantities of our products in accordance with cGMP regulations. These manufacturers must comply with 
FDA regulations that require, among other things, quality control and quality assurance, the maintenance of records 
and  documentation  and  the  obligation  to  investigate  and  correct  any  deviations  from  cGMP.  FDA  regulations  also 
impose reporting requirements upon sponsors and their third-party manufacturers. Manufacturers and other entities 
involved in the manufacture and distribution of approved biologics are required to register their establishments with 
the FDA and certain state agencies and are subject to periodic unannounced inspections by the FDA and certain 
state  agencies  for  compliance  with  cGMP  requirements  and  other  laws,  which  impose  certain  procedural  and 
documentation  requirements  upon  sponsors  and  their  third-party  manufacturers.  The  discovery  of  violative 
conditions, including failure to conform to cGMP regulations, could result in enforcement actions, and the discovery 
of  problems  with  a  product  after  approval  may  result  in  restrictions  on  a  product,  manufacturer  or  holder  of  an 
approved  BLA,  including  recall.  Biologic  manufacturers  and  their  subcontractors  are  required  to  register  their 
establishments with the FDA and certain state agencies and are subject to periodic unannounced inspections by the 
FDA  and  certain  state  agencies  for  compliance  with  cGMP,  which  impose  certain  procedural  and  documentation 
requirements upon sponsors and their third-party manufacturers. Changes to the manufacturing process are strictly 
regulated,  and,  depending  on  the  significance  of  the  change,  may  require  prior  FDA  approval  before  being 
implemented.  FDA  regulations  also  require  investigation  and  correction  of  any  deviations  from  cGMP  and  impose 
reporting requirements upon sponsors and their third-party manufacturers. 

The FDA may also place other conditions on approvals including the requirement for a REMS, to assure the 
safe use of the product. If the FDA concludes a REMS is needed, the sponsor of the BLA must submit a proposed 
REMS. The FDA will not approve the BLA without an approved REMS, if required. A REMS could include medication 
guides,  physician  communication  plans  or  elements  to  assure  safe  use,  such  as  restricted  distribution  methods, 
patient registries and other risk minimization tools. Any of these limitations on approval or marketing could restrict 
the commercial promotion, distribution, prescription or dispensing of products. Product approvals may be withdrawn 
for non-compliance with regulatory standards or if problems occur following initial marketing. The FDA may withdraw 
approval if compliance with regulatory requirements and standards is not maintained or if problems occur after the 
product  reaches  the  market.  Later  discovery  of  previously  unknown  problems  with  a  product,  including  adverse 
events of unanticipated severity or frequency, or with manufacturing processes, or failure to comply with regulatory 
requirements,  may  result  in:  revisions  to  the  approved  labeling  to  add  new  safety  information;  imposition  of  post-
market  studies  or  clinical  studies  to  assess  new  safety  risks;  or  imposition  of  distribution  restrictions  or  other 
restrictions under a REMS program. Other potential consequences include, among other things: 

•

•

•

•

•

restrictions  on  the  marketing  or  manufacturing  of  a  product,  complete  withdrawal  of  the  product  from  the 
market or product recalls;

fines, warning letters or holds on post-approval clinical studies;

refusal of the FDA to approve pending applications or supplements to approved applications, or suspension 
or revocation of existing product approvals;

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

injunctions or the imposition of civil or criminal penalties.

The FDA closely regulates the marketing, labeling, advertising and promotion of biologics. A company can 
make  only  those  claims  relating  to  safety  and  efficacy,  purity  and  potency  that  are  approved  by  the  FDA  and  in 
accordance with the provisions of the approved label. The FDA and other agencies actively enforce the laws and 
regulations prohibiting the promotion of off-label uses and misbranding. Failure to comply with these requirements 

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can  result  in,  among  other  things,  adverse  publicity,  warning  letters,  corrective  actions,  including  corrective 
advertising, and potential civil and criminal penalties, including monetary penalties. Physicians may prescribe legally 
available  products  for  uses  that  are  not  described  in  the  product’s  labeling  and  that  differ  from  those  tested  and 
approved  by  the  FDA.  Such  off-label  uses  are  common  across  medical  specialties.  Physicians  may  believe  that 
such off-label uses are the best treatment for many patients in varied circumstances. The FDA does not regulate the 
behavior  of  physicians  in  their  choice  of  treatments.  The  FDA  does,  however,  restrict  manufacturer’s 
communications on the subject of off-label use of their products, and a company that is found to have improperly 
promoted off-label uses may be subject to significant liability, including investigation by federal and state authorities. 
Prescription  drug  promotional  materials  must  be  submitted  to  the  FDA  in  conjunction  with  their  first  use  or  first 
publication (or thirty days in advance of their first use if approved via the accelerated approval pathway). Further, if 
there  are  any  modifications  to  the  drug  or  biologic,  including  changes  in  indications,  labeling  or  manufacturing 
processes  or  facilities,  the  applicant  may  be  required  to  submit  and  obtain  FDA  approval  of  a  new  BLA  or  BLA 
supplement, which may require the development of additional data or preclinical studies and clinical trials. 

Other U.S. Healthcare Laws and Compliance Requirements 

In the United States, our current and future operations are subject to regulation by various federal, state and 
local authorities. For example, our clinical research, sales, marketing and scientific/educational grant programs may 
have to comply with the anti-fraud and abuse provisions of the Social Security Act, the federal Anti-Kickback Statute, 
the false claims laws, the privacy and security provisions of the Health Insurance Portability and Accountability Act, 
or HIPAA, and similar state laws, each as amended, as applicable. 

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

Additionally, the intent standard under the Anti-Kickback Statute was amended by the Patient Protection and 
Affordable Care Act, as amended by the Health Care and Education Reconciliation Act, collectively referred to as 
the ACA, to impose a stricter standard such that a person or entity no longer needs to have actual knowledge of the 
statute or specific intent to violate it in order to have committed a violation. In addition, the ACA codified case law 
that a claim including items or services resulting from a violation of the federal Anti-Kickback Statute constitutes a 
false or fraudulent claim for purposes of the federal False Claims Act, or FCA. 

The  federal  false  claims  and  civil  monetary  penalty  laws,  including  the  FCA,  which  imposes  significant 
penalties and can be enforced by private citizens through civil qui tam actions, prohibit any person or entity from, 
among other things, knowingly presenting, or causing to be presented, a false or fraudulent claim for payment to, or 
approval  by,  the  federal  government,  including  federal  healthcare  programs,  such  as  Medicare  and  Medicaid, 
knowingly making, using or causing to be made or used a false record or statement material to a false or fraudulent 
claim to the federal government, or knowingly making a false statement to improperly avoid, decrease or conceal an 
obligation to pay money to the federal government. A claim includes “any request or demand” for money or property 
presented to the U.S. government. 

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

29

Also, many states have similar, and typically more prohibitive, fraud and abuse statutes or regulations that 
apply  to  items  and  services  reimbursed  under  Medicaid  and  other  state  programs,  or,  in  several  states,  apply 
regardless of the payor. 

HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act,  or 
HITECH, and its implementing regulations, imposes requirements on covered entities (including certain health care 
providers,  health  plans  and  health  care  clearinghouses,  business  associates  and  their  covered  subcontractors) 
relating  to  the  privacy,  security  and  transmission  of  individually  identifiable  health  information.  HIPAA  may  be 
enforced  by  several  federal  agencies  as  well  as  state  attorneys  general.  In  addition,  many  state  laws  govern  the 
privacy  and  security  of  health  information  in  specified  circumstances,  many  of  which  differ  from  each  other  in 
significant  ways,  are  often  not  pre-empted  by  HIPAA  and  may  have  a  more  prohibitive  effect  than  HIPAA,  thus 
complicating compliance efforts. 

Our physician-administered products, once approved, may be eligible for coverage under Medicare through 
Medicare Part B. As a condition of receiving Medicare Part B reimbursement for a manufacturer’s eligible drugs, the 
manufacturer  is  required  to  participate  in  other  government  healthcare  programs,  including  the  Medicaid  Drug 
Rebate Program and the 340B Drug Pricing Program, and would be subject to those requirements as well. 

In addition, many pharmaceutical manufacturers must calculate and report certain price reporting metrics to 
the government, such as average sales price and best price. Penalties may apply in some cases when such metrics 
are not submitted accurately and timely. Further, these prices for drugs may be reduced by mandatory discounts or 
rebates  required  by  government  healthcare  programs  or  private  payors  and  by  any  future  relaxation  of  laws  that 
presently restrict imports of drugs from countries where they may be sold at lower prices than in the United States. 

Additionally,  the  federal  Physician  Payments  Sunshine  Act,  or  the  Sunshine  Act,  as  amended,  and  its 
implementing regulations, require that certain manufacturers of drugs, devices, biological and medical supplies for 
which  payment  is  available  under  Medicare,  Medicaid  or  the  Children’s  Health  Insurance  Program  (with  certain 
exceptions)  report  annually  to  CMS  information  related  to  certain  payments  or  other  transfers  of  value  made  or 
distributed  to  physicians  (defined  to  include  doctors,  dentists,  optometrists,  podiatrists  and  chiropractors),  other 
health care professionals (such as physician assistants and nurse practitioners) and teaching hospitals, as well as 
information regarding ownership and investment interests held by physicians and their immediate family members. 

In  addition,  many  states  also  govern  the  reporting  of  such  payments  or  other  transfers  of  value,  many  of 
which differ from each other in significant ways, are often not pre-empted and may have a more prohibitive effect 
than the Sunshine Act, thus further complicating compliance efforts. 

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

The scope and enforcement of each of these laws is uncertain and subject to rapid change in the current 
environment of healthcare reform, especially in light of the lack of applicable precedent and regulations. Ensuring 
business  arrangements  with  third  parties  comply  with  applicable  healthcare  laws  and  regulations  is  a  costly 
endeavor.  If  our  operations  are  found  to  be  in  violation  of  any  of  the  federal  and  state  healthcare  laws  described 
above  or  any  other  current  or  future  governmental  regulations  that  apply  to  us,  we  may  be  subject  to  penalties, 
including without limitation, civil, criminal and/or administrative penalties, damages, fines, disgorgement, individual 
imprisonment,  exclusion  from  participation  in  government  programs,  such  as  Medicare  and  Medicaid,  injunctions, 
private qui tam actions brought by individual whistleblowers in the name of the government, refusal to allow us to 
enter into government contracts, contractual damages, reputational harm, administrative burdens, diminished profits 
and  future  earnings,  additional  reporting  obligations  and  oversight  if  we  become  subject  to  a  corporate  integrity 
agreement  or  other  agreement  to  resolve  allegations  of  non-compliance  with  these  laws,  and  the  curtailment  or 

30

restructuring  of  our  operations,  any  of  which  could  adversely  affect  our  ability  to  operate  our  business  and  our 
results of operations. 

The Foreign Corrupt Practices Act 

The Foreign Corrupt Practices Act, or FCPA, prohibits any U.S. individual or business from paying, offering 
or authorizing payment or offering of anything of value, directly or indirectly, to any foreign official, political party or 
candidate for the purpose of influencing any act or decision of the foreign entity in order to assist the individual or 
business in obtaining or retaining business. The FCPA also obligates companies whose securities are listed in the 
United States to comply with accounting provisions requiring us to maintain books and records that accurately and 
fairly reflect all transactions  of the  corporation, including international subsidiaries, and to devise and maintain an 
adequate system of internal accounting controls for international operations. 

Environmental, Health and Safety Regulation 

In  addition  to  the  foregoing,  state  and  federal  laws  regarding  safe  working  conditions,  environmental 
protection  and  hazardous  substances,  including  the  Occupational  Safety  and  Health  Act,  the  Resource 
Conservancy and Recovery Act and the Toxic Substances Control Act, affect our business. These and other laws 
govern  our  use,  handling  and  disposal  of  various  biological,  chemical  and  radioactive  substances  used  in,  and 
wastes generated by, our operations. We may incur significant costs to comply with such laws and regulations now 
or  in  the  future.  If  our  operations  result  in  contamination  of  the  environment  or  expose  individuals  to  hazardous 
substances, we could be liable for damages and governmental fines. We believe that we are in material compliance 
with applicable environmental laws and regulations and that continued compliance therewith will not have a material 
adverse effect on our business. We cannot predict, however, how changes in these laws and regulations may affect 
our future operations.  

Privacy and Data Security Laws and Compliance Obligations

We  are  subject  to  certain  U.S.  federal  and  state,  as  well  as  foreign,  data  privacy  and  security  laws, 
regulations  and  other  legal  obligations.  The  regulatory  framework  with  respect  to  data  privacy  and  security  is 
stringent  and  constantly  evolving.  For  example,  in  addition  to  laws  such  as  HIPAA  that  govern  the  processing  of 
health  information,  we  are  or  may  become  subject  to  numerous  other  data  privacy  and  security  laws  and  legal 
obligations, which may include laws such as the California Consumer Privacy Act of 2018, or CCPA, the European 
Union's, or EU’s, General Data Protection Regulation 2016/679, or EU GDPR and the EU GDPR as it forms part of 
United Kingdom, or UK, law, or UK GDPR. These laws and obligations impose on subject entities extensive, costly 
and  complex  compliance  obligations,  which  may  conflict  or  be  inconsistent  with  one  another,  and  violations  may 
result  in  significant  fines,  penalties  and  other  adverse  consequences.  See  “Risk  Factors  –  Risks  Related  to  Our 
Business and Industry” for additional information about the privacy and data security risks we may face, including in 
relation to the laws and regulations to which we are or may become subject.

European Union Drug Development

In the EU, our future products may be subject to extensive regulatory requirements. As in the United States, 
medicinal products can be marketed only if a marketing authorization from the competent regulatory agencies has 
been obtained.

The various phases of preclinical and clinical research in the EU are currently regulated by Clinical Trials 
Regulation  (EU)  No  536/2014,  which  went  into  effect  on  January  31,  2022.  The  regulation,  which  is  directly 
applicable in all EU Member States, overhauls the current system of approvals for clinical trials in the EU in an effort 
to simplify and streamline the approval of clinical trials in the EU. 

European Union Drug Review and Approval

In  the  European  Economic Area,  or  EEA,  which  consists  of  the  27  Member  States  of  the  EU,  as  well  as 
Norway,  Iceland  and  Liechtenstein,  medicinal  products  can  only  be  commercialized  after  obtaining  a  marketing 
authorization, or MA. There are two types of marketing authorizations.

The  EU  MA  is  issued  by  the  European  Commission  through  the  Centralized  Procedure,  based  on  the 
opinion of the Committee for Medicinal Products for Human Use, or CHMP, of the EMA, and is valid throughout the 
entire  territory  of  the  EEA.  The  Centralized  Procedure  is  mandatory  for  certain  types  of  products,  such  as 
biotechnology medicinal products, orphan medicinal products, advanced-therapy medicines such as gene-therapy, 
somatic  cell-therapy  or  tissue-engineered  medicines  and  medicinal  products  containing  a  new  active  substance 
indicated  for  the  treatment  of  HIV,  AIDS,  cancer,  neurodegenerative  disorders,  diabetes,  autoimmune  and  other 
immune dysfunctions and viral diseases. The Centralized Procedure is optional for products containing a new active 

31

substance  not  yet  authorized  in  the  EEA,  or  for  products  that  constitute  a  significant  therapeutic,  scientific  or 
technical innovation or which are in the interest of public health in the EU.

National  MAs,  which  are  issued  by  the  competent  authorities  of  the  Member  States  of  the  EEA  and  only 
cover their respective territory, are available for products not falling within the mandatory scope of the Centralized 
Procedure. Where a product has already been authorized for marketing in a Member State of the EEA, this National 
MA can be recognized in another Member State through the Mutual Recognition Procedure. If the product has not 
received a National MA in any Member State at the time of application, it can be approved simultaneously in various 
Member  States  through  the  Decentralized  Procedure.  Under  the  Decentralized  Procedure  an  identical  dossier  is 
submitted  to  the  competent  authorities  of  each  of  the  Member  States  in  which  the  MA  is  sought,  one  of  which  is 
selected by the applicant as the Reference Member State, or RMS. The competent authority of the RMS prepares a 
draft  assessment  report,  a  draft  summary  of  the  product  characteristics,  or  SPC,  and  a  draft  of  the  labeling  and 
package leaflet, which are sent to the other Member States (referred to as the Concerned Member States) for their 
approval. If the Concerned Member States raise no objections, based on a potential serious risk to public health, to 
the assessment, SPC, labeling, or packaging proposed by the RMS, the product is subsequently granted a national 
MA in the RMS and the Concerned Member States

A  MA  governed  by  EU  rules  may  be  granted  only  to  a  Marketing Authorization Applicant,  or  MAA,  that  is 

established within the EEA. 

In principle, an MA has an initial validity of five years. The MA may be renewed after five years on the basis 
of a re-evaluation of the risk-benefit balance by the EMA or by the competent authority of the EU member state in 
which  the  original  MA  was  granted.  The  European  Commission  or  the  competent  authorities  of  the  EU  member 
states may decide, on justified grounds relating to pharmacovigilance, to proceed with one further five year renewal 
period for the MA. Once subsequently definitively renewed, the MA is valid for an unlimited period. Any authorization 
that  is  not  followed  by  the  actual  placing  of  the  medicinal  product  on  the  EU  market  (in  case  of  centralized 
procedure) or on the market of the authorizing EU member state within three years after authorization ceases to be 
valid (the so-called sunset clause). 

Innovative  products  that  target  an  unmet  medical  need  and  are  expected  to  be  of  major  public  health 
interest  may  be  eligible  for  a  number  of  expedited  development  and  review  programs,  such  as  the  Priority 
Medicines,  or  PRIME,  scheme,  which  provides  incentives  similar  to  the  breakthrough  therapy  designation  in  the 
U.S. 

In the EU, a “conditional” MA may be granted in cases where all the required safety and efficacy data are 
not  yet  available.  The  conditional  MA  is  subject  to  conditions  to  be  fulfilled  for  generating  the  missing  data  or 
ensuring  increased  safety  measures.  It  is  valid  for  one  year  and  must  be  renewed  annually  until  all  related 
conditions have been fulfilled. 

An  MA  may  also  be  granted  “under  exceptional  circumstances”  where  the  applicant  can  show  that  it  is 
unable  to  provide  comprehensive  data  on  the  efficacy  and  safety  under  normal  conditions  of  use  even  after  the 
product has been authorized and subject to specific procedures being introduced. These circumstances may arise 
in particular when the intended indications are very rare and, in the state of scientific knowledge at that time, it is not 
possible  to  provide  comprehensive  information,  or  when  generating  data  may  be  contrary  to  generally  accepted 
ethical  principles. An  MA  granted  in  exceptional  circumstances  is  reserved  to  medicinal  products  intended  to  be 
authorized for treatment of rare diseases or unmet medical needs for which the applicant does not hold a complete 
data set that is required for the grant of a standard MA. 

Data and Market Exclusivity

The  EU  provides  opportunities  for  data  and  market  exclusivity  related  to  MAs.  Upon  receiving  an  MA, 
innovative  medicinal  products  are  generally  entitled  to  receive  eight  years  of  data  exclusivity  and  ten  years  of 
market  exclusivity.  Data  exclusivity,  if  granted,  prevents  regulatory  authorities  in  the  EU  from  referencing  the 
innovator’s  data  to  assess  a  generic  application  or  biosimilar  application  for  eight  years  from  the  date  of 
authorization  of  the  innovative  product,  after  which  a  generic  or  biosimilar  MAA  can  be  submitted,  and  the 
innovator’s  data  may  be  referenced.  The  market  exclusivity  period  prevents  a  successful  generic  or  biosimilar 
applicant from commercializing its product in the EU until ten years have elapsed from the initial MA of the reference 
product in the EU. The overall ten-year period may, occasionally, be extended for a further year to a maximum of 
eleven  years  if,  during  the  first  eight  years  of  those  ten  years,  the  MA  holder  obtains  an  authorization  for  one  or 
more new therapeutic indications which, during the scientific evaluation prior to their authorization, are held to bring 
a significant clinical benefit in comparison with existing therapies. However, there is no guarantee that a product will 
be considered by the EU’s regulatory authorities to be a new chemical/biological entity, and products may not qualify 
for data exclusivity.

32

Pediatric Development

Regulation  (EC)  No  1901/2006  provides  that  all  MAAs  for  new  medicinal  products  have  to  include  the 
results  of  trials  conducted  in  the  pediatric  population,  in  compliance  with  a  pediatric  investigation  plan,  or  PIP, 
agreed with the EMA’s Pediatric Committee (PDCO). The PDCO can grant a deferral of the obligation to implement 
some or all of the measures provided in the PIP until there are sufficient data to demonstrate the efficacy and safety 
of  the  product  in  adults. The  obligation  to  provide  pediatric  clinical  trial  data  can  be  waived  entirely  by  the  PDCO 
when these data are not needed or appropriate because the product is likely to be ineffective or unsafe in children, 
the disease or condition for which the product is intended occurs only in adult populations, or when the product does 
not  represent  a  significant  therapeutic  benefit  over  existing  treatments  for  pediatric  patients.  Once  the  MA  is 
obtained in all EU member states and study results are included in the product information, even when negative, the 
product is eligible for a six-month extension to the Supplementary Protection Certificate (SPC) if any is in effect at 
the  time  of  authorization  or,  in  the  case  of  orphan  medicinal  products,  a  two-year  extension  of  orphan  market 
exclusivity.

Post-Approval Requirements

Where  an  MA  is  granted  in  relation  to  a  medicinal  product  in  the  EU,  the  holder  of  the  MA  is  required  to 
comply with a range of regulatory requirements applicable to the manufacturing, marketing, promotion and sale of 
medicinal products.

Similar  to  the  United  States,  both  MA  holders  and  manufacturers  of  medicinal  products  are  subject  to 
comprehensive  regulatory  oversight  by  the  EMA,  the  European  Commission  and/or  the  competent  regulatory 
authorities  of  the  individual  EU  member  states.  The  holder  of  an  MA  must  establish  and  maintain  a 
pharmacovigilance system and appoint an individual qualified person for pharmacovigilance who is responsible for 
oversight  of  that  system.  Key  obligations  include  expedited  reporting  of  suspected  serious  adverse  reactions  and 
submission of periodic safety update reports, or PSURs.

All new MAAs must include a risk management plan, or RMP, describing the risk management system that 
the  company  will  put  in  place  and  documenting  measures  to  prevent  or  minimize  the  risks  associated  with  the 
product.  The  regulatory  authorities  may  also  impose  specific  obligations  as  a  condition  of  the  MA.  Such  risk-
minimization  measures  or  post-authorization  obligations  may  include  additional  safety  monitoring,  more  frequent 
submission of PSURs or the conduct of additional clinical trials or post-authorization safety studies.  

European Union Drug Marketing

Marketed products in the EU are subject to substantial continuing regulation, including, among other things, 
requirements relating to record-keeping, reporting of adverse experiences, periodic reporting, product sampling and 
distribution  and  advertising  and  promotion  of  the  product.  For  example,  much  like  the  Anti-Kickback  Statute 
prohibition  in  the  United  States,  the  provision  of  benefits  or  advantages  to  physicians  to  induce  or  encourage  the 
prescription, recommendation, endorsement, purchase, supply, order or use of medicinal products is also prohibited 
in the EU. The provision of benefits or advantages to physicians is governed by the national anti-bribery laws of EU 
Member States, and infringement of these laws could result in substantial fines and imprisonment. Payments made 
to physicians in certain EU Member States must also be publicly disclosed, and agreements with physicians often 
must be the subject of prior notification and approval by the physician’s employer, his or her competent professional 
organization and/or the regulatory authorities of the individual EU Member States. These requirements are provided 
in the national laws, industry codes or professional codes of conduct applicable in the EU Member States. Failure to 
comply with these requirements could result in reputational risk, public reprimands, administrative penalties, fines or 
imprisonment.

EU  regulations  applicable  to  marketed  products  exist  at  the  regional,  national  and  local  levels,  and 
regulations  applicable  at  the  EU  level  may  be  adopted  and  implemented  differently  by  individual  Member  States. 
These  regulations,  and  their  differing  implementations  in  Member  States,  increase  our  legal  and  financial 
compliance costs and may make some activities more time-consuming and expensive.

Before products become available to patients in the EU, they are generally subject to decisions on pricing 
and  reimbursement  by  the  applicable  authorities  in  a  Member  State.  Key  criteria  to  determine  the  reimbursement 
status  and  pricing  of  a  product  may  include  the  product’s  therapeutic  value,  medical  need,  safety  and  cost 
effectiveness. Obtaining pricing and reimbursement approval of a product from a government is a time-consuming 
and  costly  process,  and  significant  uncertainty  exists  as  to  the  pricing  and  reimbursement  status  of  any  product 
candidates for which we may seek marketing approval in the EU. Our ability to commercialize any such products 
successfully in the EU will depend, in part, on the outcome of these decisions. 

33

Regulation in the United Kingdom Following Brexit

The  UK’s  withdrawal  from  the  EU  on  January  31,  2020,  commonly  referred  to  as  Brexit,  has  created 
significant  uncertainty  concerning  the  future  relationship  between  the  UK  and  the  EU.  The  Medicines  and 
Healthcare products Regulatory Agency (MHRA) is now the UK’s standalone regulator. 

Among the changes resulting from Brexit is that Great Britain (England, Scotland and Wales) will be treated 

as a third country. Northern Ireland will, with regard to EU regulations, continue to follow the EU regulatory rules. 

Brexit may influence the attractiveness of the UK as a place to conduct clinical trials. Harmonization of the 
current EU regulatory environment for clinical trials will increase with the entry into application of the Clinical Trials 
Regulation on January 31, 2022. It is currently unclear to what extent the UK will seek to align its regulations with 
the EU. A decision by the UK not to closely align its regulations with the new approach that will be adopted in the EU 
following entry into application of the Clinical Trials Regulation in January 2022 may have an effect on the cost of 
conducting clinical trials in the UK as opposed to other countries and/or make it harder to seek an MA in the EU for 
our product candidates on the basis of clinical trials conducted in the UK.

From January 1, 2021, an applicant for a centralized procedure MA can no longer be established in the UK. 
After this date, companies established in the UK cannot use the centralized procedure and instead must follow one 
of the UK national authorization procedures to obtain an MA to market products in the UK. 

Rest of the World Regulation

For other countries outside of the EU and the United States, such as the United Kingdom and countries in 
Eastern Europe, Latin America or Asia, the requirements governing the conduct of clinical trials, product licensing, 
pricing and reimbursement vary from country to country. Additionally, clinical trials must be conducted in accordance 
with cGCP requirements and the applicable regulatory requirements and the ethical principles that have their origin 
in the Declaration of Helsinki. Failure to comply with applicable foreign laws and regulatory requirements may result 
in, among other things, fines, suspension or withdrawal of regulatory approvals, product recalls, seizure of products 
and operating restrictions.

Additional Laws and Regulations Governing International Operations

If we further expand our operations outside of the United States, we must dedicate additional resources to 
comply with numerous laws and regulations in each jurisdiction in which we plan to operate. The FCPA prohibits any 
U.S.  individual  or  business  from  paying,  offering,  authorizing  payment  or  offering  of  anything  of  value,  directly  or 
indirectly, to any foreign official, political party or candidate for the purpose of influencing any act or decision of the 
foreign entity in order to assist the individual or business in obtaining or retaining business. The FCPA also obligates 
companies whose securities are  listed in  the  United States to comply with certain  accounting provisions requiring 
the  company  to  maintain  books  and  records  that  accurately  and  fairly  reflect  all  transactions  of  the  corporation, 
including international subsidiaries, and to devise and maintain an adequate system of internal accounting controls 
for international operations. Likewise, the UK Bribery Act of 2010 applies to companies that carry on all or part of 
their business in the UK, and prohibits bribing another person or being bribed, bribing a foreign public official with 
the intent to influence and obtain or retain business or an advantage, and failure by a commercial party to prevent 
bribery, including where the prohibited conduct or its effects occurred entirely outside the UK. 

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

Various laws, regulations and executive orders also restrict the use and dissemination outside of the United 
States, or the sharing with certain non-U.S. nationals, of information classified for national security purposes, as well 
as certain products and technical data relating to those products. If we expand our presence outside of the United 
States, it will require us to dedicate additional resources to comply with these laws, and these laws may preclude us 
from  developing,  manufacturing  or  selling  certain  products  and  product  candidates  outside  of  the  United  States, 
which could limit our growth potential and increase our development costs.

The failure to comply with laws governing international business practices may result in substantial civil and 
criminal penalties and suspension or debarment from government contracting. The SEC also may suspend or bar 
issuers from trading securities on U.S. exchanges for violations of the FCPA’s accounting provisions.

34

Coverage, Pricing and Reimbursement 

In the United States and in foreign markets, sales of any products for which we receive regulatory approval 
for commercial sale will depend, in part, on the extent to which third-party payors provide coverage and establish 
adequate reimbursement levels for such products. In the United States, third-party payors include federal and state 
healthcare programs, private managed care providers, health insurers and other organizations. Adequate coverage 
and reimbursement from governmental healthcare programs, such as Medicare and Medicaid in the United States, 
and commercial payors are critical to new product acceptance. 

Coverage and reimbursement by a third-party payor may depend upon a number of factors, including the 

third-party payor’s determination that use of a therapeutic is: 

•

•

•

•

•

a covered benefit under its health plan;

safe, effective and medically necessary;

appropriate for the specific patient;

cost-effective; and

neither experimental nor investigational.

Coverage  may  also  be  more  limited  than  the  purposes  for  which  the  product  is  approved  by  the  FDA  or 
comparable foreign regulatory authorities. Reimbursement may impact the demand for, or the price of, any product 
for which we obtain regulatory approval. 

Third-party  payors  are  increasingly  challenging  the  price,  examining  the  medical  necessity  and  reviewing 
the  cost-effectiveness  of  medical  products,  therapies  and  services,  in  addition  to  questioning  their  safety  and 
efficacy.  Obtaining  reimbursement  for  our  products  may  be  particularly  difficult  because  of  the  higher  prices  often 
associated  with  branded  drugs  and  drugs  administered  under  the  supervision  of  a  physician.  We  may  need  to 
conduct  expensive  pharmacoeconomic  studies  in  order  to  demonstrate  the  medical  necessity  and  cost-
effectiveness of our products. Obtaining coverage and reimbursement approval of a product from a government or 
other  third-party  payor  is  a  time-consuming  and  costly  process  that  could  require  us  to  provide  to  each  payor 
supporting scientific, clinical and cost-effectiveness data for the use of our product on a payor-by-payor basis, with 
no assurance that coverage and adequate reimbursement will be obtained. A payor’s decision to provide coverage 
for  a  product  does  not  imply  that  an  adequate  reimbursement  rate  will  be  approved.  Adequate  third-party 
reimbursement may not be available to enable us to maintain price levels sufficient to realize an appropriate return 
on our investment in product development. If reimbursement is not available or is available only at limited levels, we 
may not be able to successfully commercialize any product candidate that we successfully develop. 

Different pricing and reimbursement schemes exist in other countries. In the EU, governments influence the 
price of pharmaceutical products through their pricing and reimbursement rules and control of national health care 
systems that fund a large part of the cost of those products to consumers. Some jurisdictions operate positive and 
negative list systems under which products may only be marketed once a reimbursement price has been agreed. To 
obtain reimbursement or pricing approval, some of these countries may require the completion of clinical trials that 
compare  the  cost  effectiveness  of  a  particular  product  candidate  to  currently  available  therapies.  Other  member 
states allow companies to fix their own prices for medicines but monitor and control company profits. The downward 
pressure on health care costs has become intense. As a result, increasingly high barriers are being erected to the 
entry  of  new  products.  In  addition,  in  some  countries,  cross-border  imports  from  low-priced  markets  exert  a 
commercial pressure on pricing within a country. 

The marketability of any product candidates for which we receive regulatory approval for commercial sale 
may  suffer  if  the  government  and  third-party  payors  fail  to  provide  adequate  coverage  and  reimbursement.  In 
addition, emphasis on managed care, the increasing influence of health maintenance organizations and additional 
legislative changes in the United States have increased, and we expect will continue to increase, the pressure on 
healthcare  pricing.  The  downward  pressure  on  the  rise  in  healthcare  costs  in  general,  particularly  prescription 
medicines,  medical  devices  and  surgical  procedures  and  other  treatments,  has  become  very  intense.  Coverage 
policies  and  third-party  reimbursement  rates  may  change  at  any  time.  Even  if  favorable  coverage  and 
reimbursement status is attained for one or more products for which we receive regulatory approval, less favorable 
coverage policies and reimbursement rates may be implemented in the future. 

Healthcare Reform 

In the United States and some foreign jurisdictions, there have been, and continue to be, several legislative 
and  regulatory  changes  and  proposed  changes  regarding  the  healthcare  system  that  could  prevent  or  delay 

35

marketing  approval  of  product  candidates,  restrict  or  regulate  post-approval  activities  and  affect  the  ability  to 
profitably sell product candidates for which marketing approval is obtained. Among policy makers and payors in the 
United  States  and  elsewhere,  there  is  significant  interest  in  promoting  changes  in  healthcare  systems  with  the 
stated  goals  of  containing  healthcare  costs,  improving  quality  and/or  expanding  access.  In  the  United  States,  the 
pharmaceutical  industry  has  been  a  particular  focus  of  these  efforts  and  has  been  significantly  affected  by  major 
legislative initiatives. 

For  example,  the ACA  has  substantially  changed  healthcare  financing  and  delivery  by  both  governmental 
and private insurers. Among the ACA provisions of importance to the pharmaceutical and biotechnology industries 
are  those  governing  enrollment  in  federal  healthcare  programs,  a  new  methodology  by  which  rebates  owed  by 
manufacturers under the Medicaid Drug Rebate Program are calculated for drugs that are inhaled, infused, instilled, 
implanted  or  injected  and  annual  fees  based  on  pharmaceutical  companies’  share  of  sales  to  federal  healthcare 
programs.

There  have  been  legal  and  political  challenges  to  certain  aspects  of  the  ACA.  For  example,  former 
President  Trump  signed  several  executive  orders  and  other  directives  designed  to  delay,  circumvent  or  loosen 
certain requirements mandated by the ACA. On June 17, 2021, the U.S. Supreme Court dismissed a challenge on 
procedural  grounds  that  argued  the ACA  is  unconstitutional  in  its  entirety  because  the  “individual  mandate”  was 
repealed by Congress. Thus, the ACA remains in effect in its current form, although it may be subject to judicial or 
Congressional  challenges  in  the  future.  Additionally,  on  January  28,  2021,  President  Biden  issued  an  executive 
order instructing certain governmental agencies to review and reconsider their existing policies and rules that limit 
access to healthcare, including among others, reexamining Medicaid demonstration projects and waiver programs 
that  include  work  requirements,  and  policies  that  create  unnecessary  barriers  to  obtaining  access  to  health 
insurance  coverage  through  Medicaid  or  the ACA. The  ultimate  content,  timing  or  effect  of  any  healthcare  reform 
legislation on the U.S. healthcare industry is also unclear. 

We anticipate that the ACA, if substantially maintained in its current form, will continue to result in additional 
downward pressure on coverage and the price that we receive for any approved product, and could seriously harm 
our  business.  Any  reduction  in  reimbursement  from  Medicare  and  other  government  programs  may  result  in  a 
similar  reduction  in  payments  from  private  payors.  The  implementation  of  cost  containment  measures  or  other 
healthcare  reforms  may  prevent  us  from  being  able  to  generate  revenue,  attain  profitability  or  commercialize  our 
products. 

Further  legislation  or  regulation  could  be  passed  that  could  harm  our  business,  financial  condition  and 
results  of  operations.  Other  legislative  changes  have  been  proposed  and  adopted  since  the  ACA  was  enacted. 
Aggregate  reductions  to  Medicare  payments  to  providers  of  up  to  2%  per  fiscal  year,  which  went  into  effect 
beginning on April 1, 2013, will stay in effect through 2031 unless additional Congressional action is taken.  

However,  COVID-19  relief  legislation  suspended  the  2%  Medicare  sequester  from  May  1,  2020  through 
March 31, 2022. Under current legislation the actual reduction in Medicare payments will vary from 1% in 2022 to up 
to 3% in the final fiscal year of this sequester.

Additionally, there has been increasing legislative and enforcement interest in the United States with respect 
to specialty drug pricing practices. Specifically, there have been several U.S. Congressional inquiries, presidential 
executive  orders  and  proposed  and  enacted  federal  legislation  designed  to,  among  other  things,  bring  more 
transparency to drug pricing, reduce the cost of prescription drugs under Medicare, review the relationship between 
pricing  and  manufacturer-patient  programs  and  reform  government  program  reimbursement  methodologies  for 
drugs. For example, in July 2021, the Biden administration released an executive order, “Promoting Competition in 
the  American  Economy,”  with  multiple  provisions  aimed  at  prescription  drugs.  In  response  to  President  Biden’s 
executive  order,  on  September  9,  2021,  the  United  States  Department  of  Health  and  Human  Services,  or  HHS, 
released a Comprehensive Plan for Addressing High Drug Prices that outlines principles for drug pricing reform and 
sets  out  a  variety  of  potential  legislative  policies  that  Congress  could  pursue  as  well  as  potential  administrative 
actions  HHS  can  take  to  advance  these  principles.  No  legislation  or  administrative  actions  have  been  finalized  to 
implement these principles. Individual states in the United States have also become increasingly active in passing 
legislation  and  implementing  regulations  designed  to  control  pharmaceutical  product  pricing,  including  price  or 
patient reimbursement constraints, discounts, restrictions on certain product access and marketing cost disclosure 
and transparency measures, and, in some cases, designed to encourage importation from other countries and bulk 
purchasing. Further, it is possible that additional governmental action is taken in response to COVID-19. 

Our team of talented scientists and industry professionals is the foundation of our company and fuels our 
historical and prospective achievements for patients. We consider the intellectual capital of our employees to be an 

Human Capital

36

essential  driver  of  our  business  and  key  to  our  future  opportunities.  As  of  December  31,  2021,  we  had  225 
employees, of which approximately 147 (65%) were engaged in research and development activities, 83 hold Ph.D. 
and/or M.D. degrees and an additional 55 hold a masters or other post-graduate degree. Every NGM team member 
plays a vital role in furthering our goals and impacting our progress towards fully realizing our mission to develop 
transformative therapies for patients.

To  succeed  in  our  mission,  we  must  attract,  recruit,  retain,  develop  and  motivate  qualified  clinical, 
nonclinical, scientific, manufacturing, regulatory, management and other personnel needed to support our business 
and operations. Based in the San Francisco Bay Area, we face significant competition for experienced employees 
from a large and diverse group of biotechnology and pharmaceutical companies. As a result of intense recruitment 
efforts  within  biotech,  we  face  higher  turnover  rates  than  other  industries.  In  2021,  particularly  as  the  COVID-19 
pandemic necessitated remote work for most employees, we continued to experience a higher-than-normal rate of 
employees  leaving  the  company  to  pursue  other  opportunities. This  turnover  was  mitigated  by  a  robust  recruiting 
effort.  We  maintain  a  comprehensive  dashboard  of  measurements,  including  recruitment  productivity,  diversity, 
equity  and  inclusion  metrics,  employee  engagement  scores,  total  rewards  benchmarking,  participation  rates  and 
satisfaction  scores  for  internal  training,  turnover  rates  and  exit  interview  results,  to  guide  our  human  capital 
management efforts.

We  believe  that  we  can  best  address  competitive  challenges  by  enhancing  the  reputation  of  NGM  as  a 
great  place  to  work,  which  includes  nurturing  our  workplace  culture,  providing  competitive  compensation  and 
benefits programs and supporting employee career development and related management training. To that end, we 
continue to invest resources and energy into being an employer of choice – attracting and engaging individuals who 
are innovative, curious, driven, diligent, collaborative and of the highest scientific integrity and ethics. Some of our 
key efforts in this area and management of our human capital assets generally are described here.

Compensation and Benefits

Our compensation philosophy is to provide pay and benefits that are competitive in the biotechnology and 
pharmaceutical industry where we compete for talent. We monitor our compensation programs closely and review 
them throughout the year to provide what we consider a very competitive mix of compensation and health, welfare 
and  retirement  benefits  for  all  our  employees.  Our  compensation  package  for  all  employees  includes  market-
competitive  base  salaries,  annual  performance  bonuses  and  stock  option  grants.  Our  benefits  programs  include 
company sponsored medical, dental and vision health care coverage, life and AD&D insurance, a 401(k) plan with a 
matching employer contribution, paid time off and family leave and an employee stock purchase plan, among others 
benefits.  Every  year,  we  undertake  a  detailed  review  of  our  compensation  by  position  and  level  and  make 
adjustments necessary to ensure  that we continue  to provide  competitive compensation. Our hiring practices and 
annual  compensation  reviews  are  designed  to  ensure  fairness  in  pay  equity  across  gender  and  ethnicity  among 
similar  roles  and  responsibilities  throughout  our  organization,  after  accounting  for  legitimate  business  factors  that 
can explain differences, such as performance, time at grade level, education and tenure. Our efforts extend beyond 
pay equity to include fairness in gender and ethnic representation at all levels in the organization.

Diversity, Equity and Inclusion

Our goal is to have a diverse, equitable and inclusive workforce – not just because it is the right thing to do, 
but because we believe this is key to our long-term success. As of December 31, 2021, NGM employed 113 women 
(50%)  and  112  men  (50%),  and  56%  of  our  employees  self-identify  as  non-white,  including  10%  that  are  from 
traditionally underrepresented groups. Our leadership, including employees at or above the vice president level and 
members of our board of directors, includes 41% women and 27% who self-identify as non-white. To champion our 
efforts  in  this  area,  we  formed  a  cross  functional  team  of  employees  to  drive  our  diversity,  equity  and  inclusion 
initiatives  that  are  organized  around  five  pillars:  awareness  and  understanding;  diverse  candidate  pipelines; 
community  outreach;  advocacy  and  career  advancement;  and  business  impact.  Beginning  in  2020,  we  have 
focused on anti-black racism. Our efforts have included mandatory unconscious bias and discrimination training, an 
employee-led  diversity  page  on  our  intranet,  voluntary  participation  in  a  program  to  encourage  allyship  through 
exercises  in  conjunction  with  Black  History  Month  and  conducting  a  survey  to  understand  employee  sentiment 
around  race-related  issues  to  establish  a  baseline  for  tracking  future  progress.  In  2021,  we  implemented  a  pilot 
internship program and specific efforts to provide the company with a more diverse candidate pipeline. In addition to 
internal efforts, our research employees volunteered to teach elementary school students various topics in biology.  
We  are  also  continuing  our  practice  of  quantifying  racial,  ethnic  and  gender  diversity  within  completed  clinical 
studies, and in 2021 began publishing those metrics internally and educating ourselves on industry best-practices to 
improve recruitment and retention of women and minorities in our clinical trials. 

37

Communication and Engagement

We  believe  that  part  of  what  sets  NGM  apart  from  other  companies  is  our  culture  and,  in  particular,  our 
focus  on  providing  timely  and  transparent  communications  and  creating  a  strong  sense  of  belonging  and 
inclusiveness. The COVID-19 pandemic made it unsafe for us to provide the many traditions and celebrations that 
contribute  to  what  makes  NGM  a  special  place  to  work:  monthly  themed  happy  hours;  weekly  group  lunch 
programs, often with scientific updates of interest; and events including an annual anniversary party, summer family 
picnic, Thanksgiving potluck and holiday white elephant party, among many others. In 2020, we shifted to a virtual 
setting  for  many  employees  and  continued  to  emphasize  communication  and  employee  engagement  through 
quarterly  all-employee  virtual  town  halls;  weekly  emails  from  the  CEO  through  the  first  year  of  the  pandemic; 
reflection emails from a different employee each week; regular, virtual coffee chats for small groups with our CEO 
and  other  members  of  senior  management;  our  annual  employee  engagement  survey;  and  company-wide  virtual 
celebrations.

We  survey  our  employees  each  year  to  measure  their  level  of  engagement  at  NGM.  Our  employee 
engagement  score  improved  in  2021  over  2020  and  affirmed  that  we  are  focusing  our  engagement  efforts  in  the 
right areas. These surveys provide rich feedback each year that helps us to continue to grow our culture and make 
NGM a great place to work.

Health, Wellness and Safety

We  are  committed  to  the  health  and  safety  of  our  employees.  Early  in  2020,  we  formed  the  CARE,  or 
COVID Awareness and Re-Entry, team to handle issues related to the ongoing COVID-19 pandemic. In addition to 
advising  the  company  on  matters  related  to  compliance  with  federal,  state  and  local  guidance,  the  CARE  team 
engages in ongoing, frequent communications with employees on matters related to personal safety – particularly 
for those essential workers required to work on site. We also partner with a third-party provider to administer daily 
symptom  screenings  and  contact  tracing,  and  to  provide  the  support  of  medical  professionals  when  warranted. 
Ongoing  activities  that  continue  to  promote  employee  wellness  include  external  support  from  our  employee 
assistance program as well as recently added mental wellness and health advocacy services. We look forward to 
resuming  all-employee  access  to  our  on-site  gym,  boot  camp  and  other  exercise-related  options  when  conditions 
permit.

None of our employees is subject to a collective bargaining agreement or represented by a trade or labor 

union. We consider our relations with our employees to be good.

Corporate and Available Information

We  were  incorporated  in  Delaware  in  December  2007  and  commenced  operations  in  2008.  Our  principal 
executive offices are located at 333 Oyster Point Blvd., South San Francisco, CA 94080-7014, and our telephone 
number is (650) 243-5555. Our website address is http://www.ngmbio.com. 

We  file  or  furnish  electronically  with  the  U.S.  Securities  and  Exchange  Commission,  or  the  SEC,  annual 
reports  on  Form  10-K,  quarterly  reports  on  Form  10-Q,  current  reports  on  Form  8-K  and  amendments  to  those 
reports filed or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act. We make copies of these reports 
available free of charge through the “SEC Filings” tab on the “Investors & Media” page of our website as soon as 
reasonably practicable after we file or furnish them with the SEC.

Information contained on or accessible through our websites is not incorporated into, and does not form a 
part of, this Annual Report or any other report or document we file with the SEC, and any references to our websites 
are intended to be inactive textual references only.

38

Item 1A. 

Risk Factors.

An investment in our common stock involves a high degree of risk. You should carefully consider the risks 
and  uncertainties  described  below  before  deciding  whether  to  make  an  investment  decision  with  respect  to  our 
common  stock.  You  should  also  refer  to  the  other  information  contained  in  this  Annual  Report  on  Form  10-K, 
including  “Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations”  and  our 
financial  statements  and  related  notes,  as  well  as  our  other  filings  with  the  U.S.  Securities  and  Exchange 
Commission,  or  SEC.  Our  business,  financial  condition,  results  of  operations,  stock  price  and  prospects  could  be 
materially and adversely affected by any of these risks or uncertainties. In any such case, the trading price of our 
common  stock  could  decline,  and  you  could  lose  all  or  part  of  your  investment.  We  caution  you  that  the  risks, 
uncertainties and other factors referred to below and elsewhere in this Annual Report on Form 10-K may not contain 
all of the risks, uncertainties and other factors that may affect our future results and operations. Additional risks and 
uncertainties  not  presently  known  to  us  or  that  we  currently  deem  immaterial  may  also  impair  our  business 
operations and the market price of our common stock. Moreover, new risks will emerge from time to time. It is not 
possible for our management to predict all risks.

Risks Related to Our Financial Condition and Capital Needs

We  have  incurred  net  losses  every  year  since  our  inception  and  have  no  source  of  product  revenue.    We 
expect to continue to incur significant and increasing operating losses and may never become profitable.

We  have  no  products  approved  for  commercial  sale  and  have  not  generated  any  revenue  from  product 
sales  to  date.  As  a  result,  we  are  not  profitable  and  have  incurred  losses  in  each  year  since  commencing 
operations. Our net losses were $120.3 million, $102.5 million and $42.8 million for the years ended December 31, 
2021, 2020 and 2019, respectively. As of December 31, 2021, we had an accumulated deficit of $419.0 million.

We  expect  to  continue  to  incur  significant  and  increasing  research  and  development,  or  R&D,  and  other 
expenses  related  to  our  ongoing  operations  for  the  foreseeable  future,  particularly  to  fund  R&D  of,  and  seek 
regulatory  approvals  for,  our  product  candidates.  We  further  expect  to  incur  substantial  and  increasing  operating 
losses  in  2022  and  over  the  next  several  years  as  our  research,  development,  manufacturing,  preclinical  studies, 
clinical  trial  and  related  activities  and  related  expenses  increase  and  we  expect  our  accumulated  deficit  will  also 
increase significantly in future periods. The size of our future net losses will depend, in part, on the rate of future 
growth of our expenses and our ability to generate revenue outside of our collaboration with Merck Sharp & Dohme 
Corp., or Merck. Our prior losses and expected future losses have had and will continue to have an adverse effect 
on our stockholders’ equity and working capital. 

In addition, we will not be able to generate product revenue unless and until one of our product candidates 
successfully  completes  clinical  trials,  receives  regulatory  approval  and  is  successfully  commercialized.  As  our 
product candidates are in Phase 2 trials or in earlier stages of development, we do not expect to receive product 
revenue  from  our  product  candidates  for  a  number  of  years,  if  ever.  For  example,  in  May  2021,  we  announced 
topline  results  from  our  Phase  2b  ALPINE  2/3  trial  evaluating  aldafermin  in  patients  with  nonalcoholic 
steatohepatitis, or NASH, and liver fibrosis stage 2 or 3, or F2 or F3. The study did not meet its primary endpoint, 
and, as a result, we decided to suspend further development of aldafermin in patients with F2/F3 NASH, allowing for 
the reallocation of resources to advancing our other programs. 

Our ability to generate any product revenue from our current or future product candidates also depends on 
a number of additional factors, including our or our current collaborator’s and potential future collaborators’ ability to:

•

•

•

•

successfully  complete  research  and  clinical  development  of  current  and  future  product  candidates  and 
obtain regulatory approval for those product candidates;

establish  and  maintain  supply  and  manufacturing  relationships  with  third  parties,  and  ensure  adequate, 
scaled  up  and  legally  compliant  manufacturing  of  bulk  drug  substances  and  drug  products  to  maintain 
sufficient supply;

launch  and  commercialize  any  product  candidates  for  which  we  obtain  marketing  approval,  if  any,  and,  if 
launched independently by us without a collaborator, successfully establish a sales force and marketing and 
distribution infrastructure;

demonstrate the necessary safety data (and, if accelerated approval is obtained, verify the clinical benefit) 
post-approval to ensure continued regulatory approval;

39

•

•

•

•

obtain  coverage  and  adequate  product  reimbursement  from  third-party  payors,  including  government 
payors, for any approved products;

achieve market acceptance for any approved products;

establish, maintain, protect and enforce our intellectual property rights; and

attract, hire and retain qualified personnel.

Because  of  the  numerous  risks  and  uncertainties  associated  with  pharmaceutical  product  development, 
including that our product candidates may not advance through development or be approved for commercial sale, 
we are unable to predict if or when we will generate product revenue or achieve or maintain profitability. Even if we 
successfully  complete  development  and  regulatory  processes,  we  anticipate  incurring  significant  costs  associated 
with launching and commercializing any products. If we fail to become profitable or do not sustain profitability on a 
continuing basis, we may be unable to continue our operations at planned levels and be forced to reduce or cease 
our operations.

All  of  our  revenue  for  recent  periods  has  been  received  from  a  single  collaboration  partner,  and  that 
revenue will be substantially lower beginning in 2022.

We do not have any committed external source of funds, other than pursuant to our ongoing collaboration 
with  Merck,  which  has  provided  us  with  substantial  financial  support  since  2015.  However,  as  described  under 
“Overview  of  Our  Business  -  Our  Collaboration  with  Merck”  in  Part  I,  Item  1  of  this Annual  Report  on  Form  10-K, 
beginning in 2022, the R&D funding we receive from Merck under the collaboration will be substantially lower on an 
annual and overall basis than the research funding previously provided by Merck due to the narrower scope of the 
amended  and  restated  research  collaboration,  product  development  and  license  agreement  we  entered  into  with 
Merck on June 30, 2021, or the Amended Collaboration Agreement, which amended and restated our then-existing 
collaboration agreement with Merck, originally entered into in 2015, which, together with amendments made prior to 
June 30, 2021, we refer to as the Original Collaboration Agreement. 

In this regard, for the period starting on April 1, 2022 and ending on March 31, 2024, Merck is committed to 
fund up to $20.0 million in R&D funding for the ophthalmology programs (other than NGM621), the cardiovascular or 
metabolic -, or CVM-, related programs and other smaller laboratory programs subject to the collaboration. Merck is 
also obligated to fund certain R&D costs related to NGM621 in an amount expected to be up to approximately $20.0 
million, until the earlier of Merck's decision to exercise, or not to exercise, its license option with respect to NGM621 
and its related compounds (either alone or bundled with all of the other continuing ophthalmology compounds and 
their respective related compounds) or, March 31, 2024. As a result, beginning in 2022, we will need to devote a 
substantial  amount  of  our  own  financial  resources  to  our  R&D  programs,  particularly  with  respect  to  our  wholly-
owned  programs  and,  to  a  lesser  extent,  with  respect  to  programs  that  are  within  the  scope  of  the  current 
collaboration under the Amended Collaboration Agreement that we are required to fund (and our failure to allocate 
funding  to  meet  such  requirements  may  be  deemed  a  breach  of  the  Amended  Collaboration  Agreement).  In 
addition,  our  funding  requirements  would  increase  for  any  programs  that  are  within  the  scope  of  the  current 
collaboration in the event Merck does not elect to license these programs and we decide to continue them, in the 
event Merck elects to terminate its license to any program it licenses and we decide to continue it or in the event we 
opt to co-develop any Merck-licensed programs. 

 Other than our Amended Collaboration Agreement with Merck, which is limited in scope and duration, and 
may  be  unilaterally  terminated  by  Merck  under  certain  circumstances,  we  are  not  party  to  any  agreements  that 
could provide us with future revenue. Accordingly, we will need to raise significant additional capital and/or we will 
need to enter into additional collaborations in order to proceed with development through regulatory approval and 
commercialization of our current and potential future product candidates. Neither may be possible and, as a result, if 
adequate funds are not available when we need them, we may need to significantly delay, scale back or discontinue 
development  of  some  or  all  of  our  product  candidates  or  scale  back  or  discontinue  discovery  efforts,  which  could 
have a material adverse effect on our business, operating results and prospects, or we may be required to cease 
operations altogether. 

We  will  need  significant  additional  capital  to  proceed  with  development  and  commercialization  of  our 
current  and  potential  future  product  candidates  and  our  other  operations.  We  may  not  be  able  to  access 
sufficient capital on acceptable terms, if at all, and, as a result, we may be required to delay, scale back or 
discontinue development of such product candidates. 

40

As an R&D company, our operations have consumed substantial amounts of cash since inception, and we 
will require substantial additional capital to finance our operations and pursue our strategy, both in the short and the 
long term, and the amount of funding we will need depends on many factors, including:

•

•

•

•

•

•

•

•

the  initiation,  progress,  timing,  delays,  costs  and  results  of  preclinical  studies  and  clinical  trials  for  our 
current and future product candidates;

whether  Merck  exercises  its  option  to  license  product  candidates  upon  completion  of  human  proof-of-
concept studies or at the earlier license option point as specified in the Amended Collaboration Agreement 
for each such candidate;

whether  Merck  terminates  the  research  phase  of  the  collaboration  under  pre-specified  circumstances  set 
forth in the Amended Collaboration Agreement or terminates a program that it has licensed;

the  amount  of  our  financial  resources  that  we  will  need  to  devote  to  our  obligations  under  the Amended 
Collaboration Agreement;

the outcome, timing and cost of seeking and obtaining regulatory approvals from the U.S. Food and Drug 
Administration,  or  FDA,  and  comparable  foreign  health  authorities,  including  the  potential  for  such 
authorities to require that we perform more studies than those that we currently expect or to change their 
requirements on studies that had previously been agreed to;

the cost to establish, maintain, expand, enforce and defend the scope of our intellectual property portfolio, 
including the amount and timing of any payments we may be required to make, or that we may receive, in 
connection  with  licensing,  preparing,  filing,  prosecuting,  defending  and  enforcing  any  patents  or  other 
intellectual property rights;

the  cost  and  timing  of  selecting,  auditing  and  potentially  validating  a  manufacturing  site  for  later-stage 
clinical and commercial-scale manufacturing; 

the effect of products that may compete with our product candidates or other market developments;

• market  acceptance  of  any  approved  product  candidates, 

including  product  pricing  and  product 

reimbursement by third-party payors;

•

•

the  cost  of  potentially  acquiring,  licensing  or  investing  in  additional  businesses,  products,  product 
candidates and technologies; and

the cost of establishing sales, marketing and distribution capabilities for any of our product candidates for 
which  we  may  receive  regulatory  approval  and  that  we  determine  to  commercialize  ourselves  or  in 
collaboration with partners.

We believe that our existing cash, cash equivalents and short-term marketable securities will be sufficient to 
fund our operations for at least the twelve months from the date of filing of this Annual Report on Form 10-K.  We 
have  based  this  estimate  on  assumptions  that  may  prove  to  be  wrong,  and  we  could  utilize  our  available  capital 
resources sooner than we currently expect. In addition, our forecast of the period of time through which our financial 
resources  will  be  adequate  to  support  our  operations  is  a  forward-looking  statement  that  involves  risks  and 
uncertainties,  and  actual  results  could  vary  materially  as  a  result  of  a  number  of  factors,  including  the  factors 
discussed elsewhere in this “Risk Factors” section. 

We plan to finance our future cash needs through public or private equity or debt offerings, including under 
the  Open  Market  Sale AgreementSM,  or  the  Sales Agreement,  we  entered  into  with  Jefferies  LLC  in  June  2020, 
product  collaborations,  strategic  alliances,  licensing  arrangements  or  a  combination  of  these  potential  financing 
sources. Additional capital may not be available in sufficient amounts, on reasonable terms or when we need it, if at 
all. Our ability to raise additional capital through public or private equity or debt offerings may be adversely impacted 
by worsening global economic conditions and the disruptions to, and volatility in, the credit and financial markets in 
the United States and worldwide, and the biotechnology industry specifically, resulting from, among other things, the 
continuing effects of the COVID-19 pandemic and geopolitical instability. 

If adequate funds are not available from public or private equity or debt offerings on acceptable terms when 
needed, in order to continue the development of product candidates outside of the scope of the collaboration with 
Merck we may need to:

•

seek strategic alliances for R&D programs when we otherwise would not, at an earlier stage than we would 
otherwise desire or on terms less favorable than might otherwise be available; or

41

•

enter  into  product  collaborations  that  could  require  us  to  relinquish,  or  license,  on  potentially  unfavorable 
terms, our rights to intellectual property, product candidates or products that we otherwise would develop or 
seek to commercialize ourselves.

Even if we decide we want to collaborate with other pharmaceutical and biotechnology companies for the 
development  and  potential  commercialization  of  such  product  candidates,  we  may  not  be  able  to  enter  into 
agreements  on  acceptable  terms,  if  at  all.  We  face  significant  competition  in  seeking  appropriate  collaborators. 
Whether  we  reach  a  definitive  agreement  for  a  collaboration  will  depend,  among  other  things,  upon  the  potential 
collaborator’s  evaluation  of  the  subject  product  candidate  and  its  market  opportunity,  our  assessment  of  the 
collaborator’s resources and expertise and the terms and conditions of the potential collaboration. 

We  are  also  restricted  under  our  existing  Amended  Collaboration  Agreement  with  Merck,  and  may  be 
restricted  under  future  collaboration  agreements,  from  entering  into  additional  agreements  on  certain  terms  with 
potential collaborators. For example, under the current terms of the Amended Collaboration Agreement, we may not 
directly  or  indirectly  research,  develop,  manufacture  or  commercialize,  except  pursuant  to  the  Amended 
Collaboration  Agreement,  any  medicine  or  product  candidate  that  modulates  a  target  then  subject  to  the 
collaboration with specified activity, including, if Merck exercises its option to license a program, we may not directly 
or indirectly research, develop, manufacture or commercialize any product with specified activity against the target 
that  is  the  subject  of  that  program  for  so  long  as  Merck’s  license  to  that  program  remains  in  effect.  The  human 
hormone  fibroblast  growth  factor  19,  or  FGF19  program,  including  aldafermin,  is  excluded  from  this  provision, 
notwithstanding that both aldafermin and MK-3655 signal, in part, through the fibroblast growth factor receptor 1c, or 
FGFR1c,  pathway.  In  addition,  under  the  Amended  Collaboration  Agreement,  we  are  prohibited  from,  directly  or 
indirectly, researching, developing or commercializing any product for the treatment of heart failure with preserved 
ejection fraction, or HFpEF, during the research phase for the CVM-related programs.

We  may  not  be  able  to  raise  adequate  additional  capital  or  negotiate  potential  future  collaborations  on  a 
timely  basis,  on  acceptable  terms  or  at  all.  If  we  are  unable  to  do  so,  we  may  have  to  delay,  scale  back  or 
discontinue our research, the development of any product candidate for which we are seeking a collaboration or one 
or more of our other development programs, delay a product candidate's potential commercialization or reduce the 
scope  of  any  sales  or  marketing  activities  or  increase  our  expenditures  and  undertake  development  or 
commercialization activities at our own expense, or we may be prevented from pursuing research, development and 
commercialization  efforts,  which  will  have  a  material  adverse  effect  on  our  business,  operating  results  and 
prospects.

Raising  additional  capital  may  cause  dilution  to  our  existing  stockholders,  lead  to  restrictions  on  our 
operations or require us to relinquish rights to our product candidates or intellectual property.

If  we  raise  additional  funds  by  issuing  equity  securities,  our  stockholders  may  experience  dilution.  Debt 
financing, if available, may involve restrictive covenants. Any debt financing or additional equity that we raise may 
contain terms that are not favorable to us or our stockholders. Furthermore, any securities that we may issue may 
have rights senior to those of our common stock and could contain covenants or protective rights that would lead to 
restrictions on our operations and potentially impair our competitiveness, such as limitations on our ability to incur 
additional  debt,  limitations  on  our  ability  to  acquire,  sell  or  license  intellectual  property  rights  and  other  operating 
restrictions that could adversely impact our ability to conduct our business.

Risks Related to Our Dependence on Third Parties

We depend on our collaboration with Merck for the development and commercialization of our product 
candidates within the scope of the collaboration. Our collaboration with Merck involves numerous risks, 
any of which could materially and adversely affect our business and financial condition.

As described in more detail under “Business - Overview of Our Business – Our Collaboration with Merck” in 
Part I, Item 1 of this Annual Report on Form 10-K, our continuing Merck collaboration involves a complex allocation 
of  rights,  provides  for  certain  R&D  funding  and,  for  products  for  which  Merck  exercises  its  license  option,  if  any, 
provides us with either milestone payments based on the achievement of specified clinical development, regulatory 
and  commercial  milestones  and  royalty-based  revenue 
if  certain  product  candidates  are  successfully 
commercialized  or  a  cost  and  profit  share  arrangement  with  the  possibility  that  we  would  provide  sales 
representatives  to  co-detail  the  product  candidates  that  Merck  elects  to  advance  in  the  United  States.  Under  the 
Amended  Collaboration  Agreement,  the  research  phase  of  the  collaboration  continues  generally  through  March 
2024,  with  possible  extensions  for  each  of  the  various  programs  to  allow  us  or  Merck  to  complete  ongoing 
development  during  designated  tail  periods.  The  level  of  R&D  funding  we  expect  to  receive  from  Merck  going 

42

forward  will  be  substantially  lower  on  an  annual  and  overall  basis  than  the  R&D  funding  previously  provided  by 
Merck. In addition, we do not know whether Merck will exercise its option to license additional product candidates or 
whether  Merck  will  terminate  its  license  to  a  licensed  program  under  the  terms  of  the  Amended  Collaboration 
Agreement or otherwise. 

Under the Amended Collaboration Agreement, Merck has the unilateral right to terminate all or part of the 
agreement at certain times and under certain circumstances. Merck also may unilaterally terminate its R&D funding 
for programs within the scope of the collaboration if we are acquired by a third party or in the event of an uncured 
material  breach  by  us.  Subject  to  certain  limitations,  Merck  may  partially  terminate  the  Amended  Collaboration 
Agreement  for  convenience  as  it  relates  to  MK-3655  or  any  future  licensed  program,  as  it  did  in  2019  when  it 
terminated its license to our growth differentiation factor 15, or GDF15, agonist program, which included currently 
suspended  product  candidates  NGM395  and  NGM386.  Merck  may  also  unilaterally  terminate  the  Amended 
Collaboration Agreement as it relates to its rights to research and develop small molecule compounds. It may also 
unilaterally terminate the Amended Collaboration Agreement with respect to a specific licensed program in the event 
of an uncured material breach by us. If Merck terminates a program as a result of our uncured material breach, then 
we would lose our option to participate in a global cost and profit share arrangement if not yet exercised as of the 
time  of  termination  and  lose  our  co-detailing  option  (whether  or  not  exercised  as  of  that  time)  for  the  relevant 
licensed program.

If Merck terminates funding or terminates the Amended Collaboration Agreement, it could delay or preclude 
our  ability  to  complete  certain  of  our  research  and  development  programs,  which  would  materially  and  adversely 
affect our business and our stock price would likely decline. In addition, in the event that Merck decides to take over 
any  product  candidates  included  in  the  scope  of  the  collaboration  for  development  during  any  tail  period,  or 
exercises it license option for any such product candidate, we could be subject to disputes with Merck with respect 
to their obligation to use commercially reasonable efforts with respect to the development and commercialization of 
the  affected  product  candidate,  and  we  could  otherwise  be  subject  to  disputes  with  Merck  over  the  scope  of  the 
parties’  respective  rights  under  the Amended  Collaboration Agreement,  any  of  which  could  delay  or  preclude  the 
development  or  commercialization  of  the  affected  product  candidate  and  involve  us  in  costly  and  time-consuming 
arbitration  and  litigation,  which  could  divert  management  attention  and  resources  and  otherwise  negatively  affect 
our business and operations. 

We may depend in the future on collaborations with third parties other than Merck for the development and 
commercialization of our product candidates and for revenue. If those collaborations are not successful, we 
may not be able to capitalize on the market potential of our product candidates.

We  may  seek  other  third-party  collaborators  for  the  development  and  commercialization  of  any  product 
candidates  that  are  not  within  the  scope  of  the  collaboration  with  Merck  or  if  Merck  elects  not  to  proceed  with 
development of any product candidates that are within the scope of the current collaboration. If we decide to enter 
into any such arrangements with any third parties, and are successful in doing so, we will likely have limited control 
over the amount and timing of resources that our collaborators dedicate to the development or commercialization of 
our  product  candidates.  Our  ability  to  generate  revenue  from  any  such  arrangement  will  depend  on  the  specific 
financial terms we reach with any collaborator, as well as each of our collaborators’ abilities to successfully perform 
the  functions  assigned  to  them  in  such  arrangement  towards  developing,  seeking  regulatory  approval  for  and 
commercializing our product candidates.

Collaborations  involving  our  product  candidates,  including  our  collaboration  with  Merck,  pose  risks  to  us, 

including the following:

•

•

Collaborators  have  significant  discretion  in  determining  the  efforts  and  resources  that  they  will  apply  to 
these  collaborations.  For  example,  under  the  terms  of  the  collaboration  with  Merck,  if  Merck  exercises  its 
option to acquire an exclusive license for a product candidate that is within the scope of the collaboration, 
our  ability  to  influence  the  resources  Merck  devotes  to  such  product  candidate  are  substantially  reduced 
until such time, if any, that we exercise our right to participate in a cost and profit share arrangement. Even 
after  we  exercise  that  right  to  participate  in  a  cost  and  profit  share  arrangement,  our  ability  to  influence 
Merck will be limited.

Collaborators might opt not to pursue development and commercialization of our product candidates or not 
to continue or renew development or commercialization programs based on clinical trial results, changes in 
the collaborator’s strategic focus or available funding or external factors, such as an acquisition that diverts 
resources  or  creates  competing  priorities.  For  example,  in  June  2021,  we  and  Merck  entered  into  the 
Amended Collaboration Agreement that covers a narrower scope, focused primarily on ophthalmology- and 
CVM-related  therapeutic  areas,  than  had  been  covered  under  the  Original  Collaboration  Agreement.  In 

43

addition, under the terms of the Amended Collaboration Agreement, it is possible for Merck to unilaterally 
terminate  the  MK-3655  program  and  any  other  program  (whether  or  not  we  have  exercised  our  cost  and 
profit share option) upon prior written notice, such as it did for NGM386 and NGM395, without triggering a 
termination of the remainder of the Amended Collaboration Agreement. Moreover, Merck might also opt not 
to  designate  any  collaboration  product  candidates  for  further  development  during  the  tail  period  following 
the end of the research phase or exercise any of its options to acquire a license to a product candidate.

Collaborators  may  delay  clinical  trials,  provide  insufficient  funding  for  a  clinical  trial  program,  request  the 
suspension or termination of a clinical trial or abandon a product candidate, repeat or conduct new clinical 
trials or require a new formulation of a product candidate for clinical testing.

Collaborators could independently develop, or develop with third parties, products that compete directly or 
indirectly with our product candidates if the collaborators believe that competitive products are more likely to 
be  successfully  developed  or  can  be  commercialized  under  terms  that  are  more  economically  attractive 
than ours.

A collaborator with marketing and distribution rights might not commit sufficient resources to the marketing 
and distribution of our product candidates.

Collaborators  might  not  properly  maintain  or  defend  our  intellectual  property  rights  or  may  use  our 
proprietary information in such a way as to invite litigation that could jeopardize or invalidate our proprietary 
information or expose us to potential litigation.

Disputes may arise between the collaborators and us that result in the delay or termination of the research, 
development  or  commercialization  of  our  product  candidates  or  that  result  in  costly  litigation  or  arbitration 
that diverts management attention and resources.

•

•

•

•

•

• We  may  lose  certain  valuable  rights  under  circumstances  identified  in  our  collaborations,  including,  in  the 

case of our collaboration with Merck, if we undergo a change in control.

•

Collaborations might be terminated and, if terminated, may result in a need for additional capital to pursue 
further development or commercialization of the applicable product candidates.

Collaboration agreements might not lead to development or commercialization of product candidates in the 
most  efficient  manner,  or  at  all.  If  a  present  or  future  collaborator  of  ours  were  to  be  involved  in  a  business 
combination, the continued pursuit and emphasis on our product development or commercialization program under 
such collaboration could be delayed, diminished or terminated.

We  may  not  be  able  to  obtain  and  maintain  the  relationships  with  third  parties  that  are  necessary  to 
develop, commercialize and manufacture some or all of our product candidates.

In  addition  to  our  dependence  on  our  collaboration  with  Merck  and  any  potential  future  collaborators,  we 
expect  to  depend  on  other  third  parties,  including  contract  research  organizations,  or  CROs,  clinical  data 
management  organizations,  clinical  investigators,  contract  manufacturing  organizations/contract  development  and 
manufacturing  organizations,  or  CMOs,  and  other  third-party  partners  and  service  providers  to  support  our 
discovery efforts, to formulate product candidates, to conduct our clinical trials and certain aspects of our research 
and  preclinical  studies,  to  manufacture  clinical  and  commercial-scale  quantities  of  our  drug  substances  and  drug 
products and to market, sell and distribute any products we successfully develop and for which we obtain regulatory 
approval.  Any  problems  we  experience  with  any  of  these  third  parties  could  delay  our  research  efforts  or  the 
development,  manufacturing  or  commercialization  of  our  product  candidates  or  any  future  products,  which  could 
harm our results of operations. For more information, see the risk factors titled “We rely completely on CMOs for the 
manufacture  of  our  product  candidates,  and  are  subject  to  many  manufacturing  risks,  any  of  which  could 
substantially increase our costs and limit supply of our product candidates and any future products" and “We have 
no  experience  in  sales,  marketing  and  distribution  and  may  have  to  enter  into  agreements  with  third  parties  to 
perform these functions, which could prevent us from successfully commercializing our product candidates.” 

We  cannot  guarantee  that  we  or,  as  applicable,  any  of  our  collaborators  will  be  able  to  successfully 
negotiate  agreements  for,  and  maintain  relationships  with,  third-party  partners  and  service  providers  on  favorable 
terms, if at all. If we or any of our collaborators are unable to obtain and maintain these agreements, we may not be 
able  to  clinically  develop,  formulate,  manufacture,  obtain  regulatory  approvals  for  or  commercialize  our  product 
candidates,  which  will,  in  turn,  adversely  affect  our  business.  If  we  or  any  of  our  collaborators  need  to  enter  into 
alternative  arrangements,  it  would  delay  our  product  development  and,  if  applicable,  commercialization  activities 
and such alternative arrangements may not be available on terms acceptable to us.

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We  expect  to  continue  to  expend  substantial  management  time  and  effort  to  enter  into  relationships  with 
third  parties  and,  if  we  successfully  enter  into  such  relationships,  to  manage  these  relationships.  In  addition,  our 
reliance on these third parties for R&D activities reduces our control over these activities but does not relieve us of 
our responsibilities. For example, we remain responsible for ensuring that each of our clinical trials is conducted in 
accordance with the general investigational plan and protocols for the trial. However, we cannot control the amount 
or timing of resources our collaborators will devote to our R&D programs, product candidates or potential product 
candidates, and we cannot guarantee that these parties will fulfill their obligations to us under these arrangements 
in a timely fashion, if at all. If these third parties do not successfully carry out their contractual duties, meet expected 
deadlines or conduct our clinical trials or other R&D activities in accordance with regulatory requirements, we will 
not be able to obtain, or may be delayed in obtaining, marketing approvals for our product candidates and will not 
be able to, or may be delayed in our efforts to, successfully commercialize any approved products. In addition, we 
base our expense accruals related to clinical trials on our estimates of the services received and efforts expended 
pursuant  to  contracts  with  multiple  research  institutions  and  CROs  that  conduct  and  manage  clinical  trials  on  our 
behalf and, if their estimates are not accurate, it could negatively affect the accuracy of our financial statements.

Any agreements we have or may enter into with third-party partners and service providers may give rise to 
disputes  regarding  the  rights  and  obligations  of  the  parties.  Disagreements  could  develop  over  contract 
interpretation, rights to ownership or use of intellectual property, the scope and direction of R&D, the approach for 
regulatory approvals or commercialization strategy. We are conducting research programs in a range of therapeutic 
areas, and our pursuit of these opportunities could result in conflicts with the other parties to these agreements that 
may be developing or selling pharmaceuticals or conducting other activities in these same therapeutic areas. Any 
disputes  or  commercial  conflicts  could  lead  to  the  termination  of  our  agreements,  delay  progress  of  our  product 
development programs, compromise our ability to renew agreements or obtain future agreements, lead to the loss 
of intellectual property rights, result in increased financial obligations for us or result in costly and time-consuming 
arbitration or litigation.

In  addition,  we  are  less  knowledgeable  about  the  reputation  and  quality  of  third-party  contractors  in 
countries outside of the United States where we conduct discovery research or preclinical and clinical development 
and  manufacturing  of  our  product  candidates  and,  therefore,  we  may  not  choose  the  best  parties  for  these 
relationships.

We  rely  completely  on  CMOs  for  the  manufacture  of  our  product  candidates,  and  are  subject  to  many 
manufacturing  risks,  any  of  which  could  substantially  increase  our  costs  and  limit  supply  of  our  product 
candidates and any future products.

We have limited process development capabilities and require the services of third-party CMOs to provide 
additional  process  development  and  manufacturing  capabilities.  We  do  not  have,  and  we  do  not  currently  plan  to 
acquire or develop, the facilities or capabilities to manufacture bulk drug substance or filled drug product for use in 
clinical trials or commercialization. As a result, we rely completely on CMOs, which entails risks to which we would 
not be subject if we manufactured product candidates or products ourselves, including risks related to reliance on 
third  parties  for  availability  of  drug  product  to  use  in  our  clinical  trials  and  for  regulatory  compliance  and  quality 
assurance  with  respect  to  such  drug  product,  the  possibility  of  breach  of  the  manufacturing  agreement  by  third 
parties  because  of  factors  beyond  our  control  (including  a  failure  to  manufacture  our  product  candidates  or  any 
products we may eventually commercialize in accordance with our specifications) and the possibility of termination 
or  nonrenewal  of  agreements  by  third  parties,  based  on  their  own  business  priorities,  at  a  time  that  is  costly  or 
damaging to us. 

Our product candidates are biologics, and the manufacture of biologic products is complex, highly regulated 
and  requires  significant  expertise  and  capital  investment,  including  the  development  of  advanced  manufacturing 
techniques and process controls. As a result, the manufacture of our product candidates is subject to many risks, 
including the following, some of which we have experienced:

•

•

•

product loss or other negative consequences due to contamination, equipment failure, improper installation 
or operation of equipment, vendor or operator error, shortages of qualified personnel or improper delivery or 
storage conditions; 

difficulties with production costs and yields, quality control, product stability and quality assurance testing, 
including challenges related to bioanalytical method development and the qualification and implementation 
of those methods for release testing, which can delay availability of clinical trial materials;

the negative consequences of failure to comply with strictly enforced federal, state and foreign regulations;

45

• minor deviations from normal manufacturing processes, which have in the past and may in the future result 

in reduced production yields, product defects and other supply disruptions; 

•

•

•

•

the  presence  of  microbial,  viral  or  other  contaminants  discovered  in  our  product  candidates  or  in  the 
manufacturing facilities in which they are made, which can necessitate closure of facilities for an extended 
period of time to investigate and eliminate the contamination;

the negative consequences of our CMOs’ failure to qualify upon an audit by regulatory authorities, by us or 
by our collaborators; 

our CMOs’ changing strategies and business priorities, which can affect the availability of facilities where we 
intended to manufacture our product candidates; and

our  CMOs’  manufacturing  facilities  being  adversely  affected  by  labor,  raw  material  and  component 
shortages, turnover of qualified staff or financial difficulties of their owners or operators, including as a result 
of  the  evolving  effects  of  the  COVID-19  pandemic,  or  by  natural  disasters,  power  failures,  local  political 
unrest or other factors.

We  cannot  ensure  that  issues  relating  to  the  manufacture  or  testing  of  our  product  candidates,  such  as 
those described above, will not occur or continue to occur in the future and if we or our CMOs experience any such 
issues there could be a shortage of drug substance or drug product for use in our clinical trials, which could delay 
clinical and regulatory timelines significantly and have an adverse effect on our business.

In addition, to date our product candidates have been manufactured by CMOs solely for preclinical studies 
and relatively small clinical trials. We intend to continue to use CMOs for these purposes, and also for the supply of 
larger quantities that may be required to conduct accelerated or expanded early clinical trials or larger, later clinical 
trials  and  for  commercialization  if  we  advance  any  of  our  product  candidates  through  regulatory  approval  and  to 
commercialization.  For  MK-3655  and  any  other  product  candidates  licensed  by  Merck,  we  will  rely  on  Merck’s 
internal  manufacturing  capacity  or  a  third-party  manufacturer  engaged  by  Merck.  These  manufacturers  may  not 
have sufficient manufacturing capacity and may not be able to scale up the production of drug substance or drug 
product  in  the  quantities  we  need  and  at  the  level  of  quality  required  in  a  timely  or  effective  manner,  or  at  all.  In 
particular,  there  is  increased  competition  in  the  biotechnology  industry  for  CMO  manufacturing  slots  and  other 
capabilities  generally,  which  has  had,  and  may  continue  to  have,  a  negative  impact  on  the  availability  of 
manufacturing capacity and therefore our ability to supply clinical trial materials for planned, ongoing or expanded 
clinical trials. 

The transfer of our small-scale manufacturing processes to CMOs for scale up and validation, such as our 
ongoing activities with a CMO to transfer the process for the manufacture of NGM621 in anticipation of a potential 
Phase  3  trial,  and  any  later  scale  up  and  validation  of  the  manufacturing  process  in  the  CMOs’  facilities  to 
manufacture larger quantities, involve difficult and complex processes. We may not be successful in transferring our 
production system to a CMO, either because it is unable to implement the process successfully in its facilities or for 
other reasons. Later scale-up activities are also difficult and costly and entail risks such as process reproducibility, 
stability,  consistency  and  other  technical  challenges.  If  we  are  unable  to  adequately  validate  or  scale  up  the 
manufacturing processes for our product candidates, we would need to undertake a transfer to another third party 
and repeat the manufacturing validation process, which can be expensive and time-consuming and could delay the 
initiation or completion of our clinical trials. 

Similarly,  we  or  our  CMOs  may  make  changes  to  our  product  candidates’  manufacturing  processes  at 
various points in product development for many reasons, including scaling up, facility fit, raw material or component 
availability,  decreasing  costs  or  timing  of  production,  improving  processing  robustness  and  reliability,  decreasing 
processing times or others. Such changes require further validation and may have unintended consequences, which 
could include causing our product candidates to perform differently when administered in clinical trials and affecting 
clinical  trial  results.  In  some  circumstances,  we  may  be  required  to  perform  comparability  or  other  studies  to 
demonstrate that the product used in earlier clinical trials or at earlier stages of a trial are comparable to the product 
we  intend  to  use  in  later  trials  or  later  stages  of  an  ongoing  trial.  These  efforts  are  expensive  and  there  is  no 
assurance that they will be successful, which could impact our ability to continue or initiate clinical trials in a timely 
manner, or at all.

Any  future  adverse  developments  affecting  manufacturing  operations  or  the  scale  up  or  validation  of 
manufacturing processes for our product candidates may result in shipment delays, lot failures, clinical trial delays 
or  discontinuations,  or,  if  we  are  commercializing  products,  inventory  shortages,  product  withdrawals  or  recalls  or 
other interruptions in supply. We may also have to record inventory write-offs and incur other charges and expenses 
for drug substance or drug product that fails to meet specifications or cannot be used before its expiration date. In 

46

addition, for out of specification materials, we may need to undertake costly remediation efforts or manufacture new 
batches at considerable cost and time delays or, in the longer run, seek more expensive manufacturing alternatives.

We also have a single source of supply for most of our product candidates, including the drug substances 
used in manufacturing them. Single sourcing minimizes our leverage with our CMOs, who may take advantage of 
our  reliance  on  them  to  increase  the  pricing  of  their  manufacturing  services  or  require  us  to  change  our  intended 
manufacturing plans based on their strategies and priorities. Single sourcing also imposes a risk of interruption or 
delays  in  supply  in  the  event  of  manufacturing,  quality  or  compliance  difficulties  and/or  other  difficulties  in  timely 
supplying us with materials. For example, our planned individual new drug application submissions for NGM438 and 
NGM831 were delayed due to challenges at one of our CMOs, primarily related to analytical method qualification 
and  release  testing  for  those  product  candidates.  It  is  possible  that  we  could  experience  further  supply-related 
delays  that  would  adversely  affect  our  ability  to  commence  first-in-human  testing  of  product  candidates  on  our 
anticipated  timing.  Moreover,  we  do  not  currently  have  arrangements  in  place  for  redundant  supply  for  drug 
substance  or  drug  product.  If  one  of  our  suppliers  fails  or  refuses  to  supply  us  for  any  reason  or  we  otherwise 
choose to engage a new supplier for one or more of our product candidates, including a second source supplier to 
mitigate  the  risks  of  single-source  supply,  it  would  take  a  significant  amount  of  time  and  cost  to  implement  and 
execute the necessary technology transfer to, and qualification of, a new supplier. The FDA or comparable foreign 
health  authority  must  approve  manufacturers  of  drug  substance  and  drug  product.  If  there  are  any  delays  in 
qualifying new suppliers or facilities or a new supplier is unable to meet the requirements of the FDA or comparable 
foreign health authority for approval, there could be a shortage of drug substance or drug product for use in clinical 
trials with respect to the affected product candidates. 

Our  product  candidates  use  certain  raw  materials  for  their  production,  such  as  reagents  that  support  cell 
growth, purification materials and testing and manufacturing supplies. Some of these materials only have a single 
supplier  and  are  purchased  as  necessary  without  a  long-term  supply  agreement  in  place.  In  addition,  our  drug 
products may require the use of syringe or other components, some of which have been the subject of shortages 
amplified by the COVID-19 pandemic due to their use in, among other things, COVID-19 vaccine production. If our 
CMOs  are  required  to  obtain  an  alternative  source  of  certain  raw  materials  and  components,  additional  testing, 
validation  activities  and  regulatory  approvals  may  be  required,  which  may  negatively  impact  manufacturing  and 
other  development  timelines.  For  example,  one  of  our  CMOs  recently  experienced  shortages  of  the  specific  cell 
culture media used to manufacture one of our products due to global supply chain challenges and, while we have 
been  successful  in  obtaining  a  replacement  product,  these  types  of  substitutions  may  require  additional  and 
unplanned  testing,  qualification  or  validation  activities. Any  significant  delay  in  the  acquisition  or  decrease  in  the 
availability  of  these  materials,  components  or  other  items,  or  failure  to  successfully  qualify  or  validate  alternative 
materials  or  components,  could  considerably  delay  the  manufacture  of  our  product  candidates,  which  could 
adversely impact the timing or completion of any ongoing and planned trials or the timing of regulatory approvals, if 
any, of our product candidates.

In  addition,  our  CMOs’  facilities  and  operations  have  been  adversely  affected  by  labor,  raw  material  and 
component shortages, high turnover of staff and difficulties in hiring trained and qualified replacement staff and the 
operations of our CMOs may be requisitioned, diverted or allocated by U.S. or foreign government orders such as 
under emergency, disaster and civil defense declarations in connection with the COVID-19 pandemic or otherwise. 
For a discussion of how the COVID-19 pandemic has affected or may affect drug or related component supplies for 
our clinical trials, refer to the risk factor titled “The COVID-19 pandemic continues to adversely impact our business 
and  operations,  as  well  as  the  businesses  or  operations  of  our  manufacturers,  CROs  or  other  third  parties  with 
whom we conduct business. Our business could be materially and adversely affected in the future by the effects of 
other disease outbreaks, epidemics and pandemics, including by the evolving effects of the COVID-19 pandemic.” 
Changes in economic conditions, supply chain constraints, labor, raw material and component shortages and steps 
taken  by  governments  and  central  banks,  particularly  in  response  to  the  COVID-19  pandemic  as  well  as  other 
stimulus and spending programs, could also lead to higher inflation than previously experienced or expected, which 
could, in turn, lead to an increase in costs.

Our  product  candidates  other  than  aldafermin  and  MK-3655  are  currently  manufactured  at  a  facility  in 
Lithuania. At the end of 2021 and into 2022, tensions between Russia and the United States and its allies escalated 
when Russia amassed large numbers of military ground forces and support personnel on the Ukraine-Russia border 
and, in February 2022, Russia invaded Ukraine. While the situation is evolving and fluid at the time of filing of this 
Annual  Report  on  Form  10-K,  the  response  from  the  United  States  and  its  allies  has  included  both  economic 
sanctions  and  NATO's  deployment  of  additional  military  forces  to  Eastern  Europe,  including  to  Lithuania.    The 
invasion of Ukraine and the retaliatory measures taken or that may be taken by the United States, NATO and others 
create  global  security  concerns,  including  the  possibility  of  expanded  regional  or  global  conflict,  and  are  likely  to 
have short-term and likely longer-term negative impacts on regional and global economies, any or all of which could 

47

disrupt our supply chain and adversely affect our ability to conduct ongoing and future clinical trials of our product 
candidates and our ability to raise capital on favorable terms.

Any  further  delays  or  interruptions  in  the  supply  of  clinical  trial  material  could  delay  the  completion  or 
initiation of our clinical trials, increase the costs associated with maintaining clinical trial programs and, depending 
upon the period of delay, require us to commence new clinical trials at additional expense, terminate ongoing clinical 
trials or abandon planned clinical trials or expansions or accelerations of clinical trials completely.

We  have  no  experience  in  sales,  marketing  and  distribution  and  may  have  to  enter  into  agreements  with 
third  parties  to  perform  these  functions,  which  could  prevent  us  from  successfully  commercializing  our 
product candidates.

We currently have no sales, marketing or distribution capabilities. To commercialize our product candidates 
outside  of  the  Merck  collaboration,  or  to  commercialize  products  subject  to  the  Merck  collaboration  for  which  we 
may in the future exercise our co-detailing rights in the United States or for which Merck decides not to exercise its 
license option, we must either develop our own sales, marketing and distribution capabilities or make arrangements 
with  third  parties  to  perform  these  services  for  us.  If  we  exercise  our  co-detailing  rights  in  the  United  States  with 
respect  to  the  Merck  collaboration,  we  will  be  responsible  for  the  costs  of  fielding  such  a  sales  force,  subject  to 
partial offset pursuant to the formula by which profits are allocated, and the risks of attracting, retaining, motivating 
and  ensuring  the  compliance  of  such  a  sales  force  with  the  various  requirements  of  the  Merck  collaboration  and 
applicable law. If we decide to market any of our products on our own, we will have to commit significant resources 
to  developing  a  marketing  and  sales  force  and  supporting  distribution  capabilities.  If  we  decide  to  enter  into 
arrangements with third parties for performance of these services, we may find that they are not available on terms 
acceptable to us, or at all. If we are not able to establish and maintain successful arrangements with third parties or 
build  our  own  sales  and  marketing  infrastructure,  we  may  not  be  able  to  commercialize  our  product  candidates, 
which would adversely affect our business, operating results and prospects.

Risks Related to Our Business and Industry

The  COVID-19  pandemic  continues  to  adversely  impact  our  business  and  operations,  as  well  as  the 
businesses  or  operations  of  our  manufacturers,  CROs  or  other  third  parties  with  whom  we  conduct 
business.  Our  business  could  be  materially  and  adversely  affected  in  the  future  by  the  effects  of  other 
disease outbreaks, epidemics and pandemics, including by the evolving effects of the COVID-19 pandemic.

Disease  outbreaks  and  epidemics  in  regions  where  we  have  concentrations  of  clinical  trial  sites  or  other 
business operations or pandemics, such as the COVID-19 pandemic, could adversely affect our business, including 
by causing significant disruptions in our operations and/or in the operations of third-party manufacturers and CROs 
upon whom we rely. For example, the COVID-19 pandemic has presented a substantial public health and economic 
challenge around the world and is affecting employees, patients, communities and business operations, as well as 
the  United  States  and  international  economy  and  financial  markets.  In  this  regard,  the  COVID-19  pandemic  and 
government measures taken in response have had a significant impact, both direct and indirect, on businesses and 
commerce, as significant reductions in business-related activities have occurred, supply chains have been disrupted 
and manufacturing and clinical development activities have been curtailed or suspended.

Remote  work  policies,  quarantines,  shelter-in-place  and  similar  government  orders,  shutdowns  or  other 
restrictions on the conduct of business operations related to the COVID-19 pandemic could materially and adversely 
affect our operations. After reopening our offices to a fully hybrid work model in October 2021, with the increased 
rate  of  transmission  experienced  with  the  Omicron  SARS-CoV-2  variant  in  early  2022,  we  returned  to  a  more 
restrictive  model,  temporarily  discouraging  in-person  meetings  and  presence  on  site  unless  necessary  to  perform 
one’s job responsibilities. Although we have re-opened our facilities under heightened safety measures, we may be 
forced  to,  or  determine  that  we  should,  resume  a  more  restrictive  remote  work  model.  In  connection  with  these 
measures,  we  may  be  subject  to  claims  based  upon,  arising  out  of  or  related  to  COVID-19  and  our  actions  and 
responses thereto, including any determinations that we have made and may make in the future with respect to our 
onsite operations. 

Further, the effects of current and future governmental shelter-in-place orders and our remote work policies 
may  materially  and  adversely  impact  productivity,  disrupt  our  business  and  delay  our  clinical  programs  and 
timelines,  the  magnitude  of  which  will  depend,  in  part,  on  the  length  and  severity  of  the  restrictions  and  other 
limitations  on  our  ability  to  conduct  our  business  in  the  ordinary  course.  For  example,  since  the  beginning  of  the 
COVID-19  pandemic,  the  labor  market  has  tightened  significantly  and  we  have  experienced  employee  attrition  at 
rates  higher  than  we  have  experienced  historically,  together  with  an  increased  rate  of  hiring  new  employees.  We 
cannot predict whether these trends will continue or be exacerbated, the impact of COVID-19 on future productivity 

48

or  whether  or  when  we  may  be  required  to  return  to  a  more  restrictive  work  model  as  the  COVID-19  pandemic 
continues  to  evolve.  Future  similar,  and  perhaps  more  severe,  disruptions  in  our  operations  could  materially  and 
adversely impact our business, financial condition, results of operations and growth prospects.

As the COVID-19 pandemic continues to evolve, there may be additional negative impacts in the future on 
our  ability  to  initiate  new  clinical  trial  sites,  to  enroll  new  patients  and  to  maintain  existing  patients  who  are 
participating in our clinical trials, which may include increased clinical trial costs, longer timelines and delay in our 
ability to obtain regulatory approvals of our product candidates, if at all. Our ability to attract additional clinical trial 
sites and principal investigators to conduct our clinical trials and to conduct the necessary clinical trial site initiation 
procedures  has  been  and  may  continue  to  be  impacted  by  quarantines,  shelter-in-place  and  similar  restrictions 
imposed  by  federal,  state  and  local  governments.  These  restrictions  may  also  continue  to  prohibit  or  discourage 
patients from enrolling in, or continuing to participate in, our clinical trials. Principal investigators and clinical trial site 
staff,  as  healthcare  providers,  may  have  heightened  exposure  to  COVID-19  and  if  their  health  is  impacted  by 
COVID-19, it could adversely impact the conduct of our clinical trials at their sites. Similarly, potential participants in 
our clinical trials, many of whom are particularly vulnerable, may be unwilling to enroll in, and enrolled patients may 
be  unwilling  to  continue  to  participate  in,  our  clinical  trials  due  to  concerns  about  traveling  to  sites  for  required 
screening  and  clinical  trial  visits  and  procedures.  In  this  regard,  during  the  COVID-19  pandemic,  we  have 
experienced,  from  time  to  time,  a  slower  pace  of  clinical  site  initiation  and  clinical  trial  enrollment  than  originally 
anticipated  in  certain  of  our  clinical  trials,  and  we  experienced  a  higher  subject  dropout  rate  in  our  aldafermin 
ALPINE 2/3 trial than we had anticipated based on our previous trials in patients with NASH. We believe this may 
be due to factors such as the vulnerability of our studied patient populations, site staff shortages, clinical trial site 
suspensions, reallocation of medical resources and the challenges of working remotely due to shelter-in-place and 
similar government orders and guidelines, among other factors. 

Enrolled  patients  may  also  be  unable  to  comply  with  clinical  trial  protocols  if  quarantines,  shelter-in-place 
and similar restrictions continue to impede patient movement or interrupt healthcare services. Accordingly, we have 
developed  and  implemented  additional  clinical  study  policies  and  procedures  designed  to  help  protect  trial 
participants from exposure to COVID-19 as a result of their trial participation, which include the use of telemedicine 
visits with trial participants, remote monitoring of clinical trial sites and other measures, as appropriate, designed to 
ensure that data from our clinical trials that may be temporarily disrupted as a result of safety measures during the 
COVID-19  pandemic  are  collected  pursuant  to  the  study  protocol  and  consistent  with  current  Good  Clinical 
Practices,  or  cGCPs,  with  any  material  protocol  deviation  reviewed  and  approved  by  the  clinical  trial  sites' 
institutional review boards, or IRBs, or ethics committees. We may be required to develop and implement additional 
clinical  study  policies  and  procedures  to  mitigate  the  evolving  effects  of  the  COVID-19  pandemic,  which  could 
significantly  increase  our  R&D  expenses.  If  any  of  the  foregoing  efforts  to  mitigate  the  impact  of  the  COVID-19 
pandemic  on  our  clinical  trials  are  not  successful,  or  if  the  effects  of  the  COVID-19  pandemic  persist  or  become 
more  severe,  it  could  materially  and  adversely  affect  our  clinical  development  timelines  and  our  ability  to  obtain 
regulatory approvals of our product candidates and could significantly increase our costs. 

We also could see an adverse impact on our ability to report clinical trial results, or interact with regulators, 
IRBs and ethics committees or other important agencies due to limitations in health authority employee resources or 
otherwise. Moreover, we rely on CROs and other third parties to assist us with clinical development activities, and 
we cannot guarantee that they will continue to perform their contractual duties in a timely and satisfactory manner 
as a result of the COVID-19 pandemic.

Quarantines, shelter-in-place and similar government orders and guidelines could impact personnel at third-
party manufacturing facilities in the United States and other countries, or the availability or cost of materials, which 
would disrupt our supply chain and delay our clinical development efforts. Our CMOs’ facilities and operations have 
been  adversely  affected  by  labor,  raw  material  and  component  shortages,  high  turnover  of  staff  and  difficulties  in 
hiring trained and qualified replacement staff. These difficulties have resulted in some delays in early development 
timelines and we could experience more significant disruptions to our supply chain and operations as a result of the 
evolving effects of the continuing COVID-19 pandemic. If our CMOs are required to obtain an alternative source of 
certain raw materials and components, for example, additional testing, validation activities and regulatory approvals 
may be required which can also have a negative impact on timelines. Any associated delays in the manufacturing 
and  supply  of  drug  substance  and  drug  product  for  our  clinical  trials  could  adversely  affect  our  ability  to  conduct 
ongoing and future clinical trials of our product candidates on our anticipated development timelines. Likewise, the 
operations  of  our  third-party  manufacturers  may  be  requisitioned,  diverted  or  allocated  by  U.S.  or  foreign 
government  orders  such  as  under  emergency,  disaster  and  civil  defense  declarations  in  connection  with  the 
COVID-19  pandemic  or  otherwise. As  an  example,  in  2020,  the  Defense  Production Act  was  invoked  pursuant  to 
which  the  U.S.  government  may,  among  other  things,  require  domestic  industries  to  provide  essential  goods  and 
services  needed  for  the  national  defense,  such  as  drug  material  or  other  supplies  needed  to  treat  COVID-19 

49

patients  or  to  produce  or  distribute  vaccines,  which  could  require  our  third-party  manufacturers  to  allocate 
manufacturing capacity or raw materials or components in a way that delays or interrupts our supply of clinical trial 
material. For example, early in the pandemic, our aldafermin drug product CMO advised us that it could be required 
under  orders  of  the  U.S.  government  to  allocate  manufacturing  capacity  to  the  manufacture  or  distribution  of 
COVID-19 vaccines. If any of our CMOs or raw materials or components suppliers become subject to acts or orders 
of U.S. or foreign government entities to allocate or prioritize manufacturing capacity, raw materials or components 
to  the  manufacture  or  distribution  of  COVID-19  vaccines  or  medical  supplies  needed  to  treat  COVID-19  patients, 
this could delay our clinical trials, perhaps substantially, which could materially and adversely affect our business. 

In  any  event,  if  the  effects  of  the  COVID-19  pandemic  persist  or  become  more  severe  or  more  acutely 
impact  geographies  with  particular  relevance  to  our  business,  we  could  experience  significant  disruptions  to  our 
current and potential future clinical development timelines, impacts on our ability to obtain regulatory approvals of 
our product candidates and increases in our costs, all or any of which would adversely affect our business, financial 
condition, results of operations and growth prospects.

While the potential economic impact caused by, and the duration of, the COVID-19 pandemic is difficult to 
assess  or  predict,  the  COVID-19  pandemic  could  result  in  significant  and  prolonged  disruption  of  global  financial 
markets,  reducing  our  ability  to  access  capital,  which  could  in  the  future  negatively  affect  the  financial  resources 
available to us. In addition, economic recession or additional market corrections resulting from, among other things, 
the spread of COVID-19 could materially affect our business and the value of our common stock. We also cannot 
predict how the evolving effects of the COVID-19 pandemic may influence the future decisions of Merck to license 
any programs available to it under the Amended Collaboration Agreement.

While  we  expect  the  COVID-19  pandemic  to  continue  to  affect  our  business  operations,  the  extent  of  the 
impact  on  our  clinical  development  and  regulatory  efforts,  our  ability  to  raise  sufficient  additional  capital  on 
acceptable terms, if at all, the decisions of Merck and the value of and market for our common stock will depend on 
future  developments  that  are  highly  uncertain  and  cannot  be  predicted  with  confidence  at  this  time.  Such 
developments  include  the  continued  spread  of  the  Delta  variant  in  the  United  States  and  other  countries,  the 
emergence  and  spread  of  the  Omicron  SARS-CoV-2  variant  in  the  United  States  and  other  countries  and  the 
potential  emergence  of  additional  SARS-CoV-2  variants  that  may  prove  especially  contagious  or  virulent,  the 
ultimate  duration  and  severity  of  the  COVID-19  pandemic,  government  actions,  such  as  travel  restrictions, 
quarantines  and  social  distancing  requirements  in  the  United  States  and  in  other  countries,  business  closures  or 
business disruptions, and the effectiveness of vaccination programs and other actions taken globally to contain and 
treat COVID-19. To the extent the evolving effects of the COVID-19 pandemic adversely affects our business and 
results of operations, it also may have the effect of heightening many of the other risks and uncertainties described 
elsewhere in this ‘‘Risk Factors’’ section.

Our  product  candidates  must  undergo  rigorous  clinical  trials  before  seeking  regulatory  approvals,  and 
clinical trials may be delayed, suspended or terminated at any time for many reasons, any of which could 
delay  or  prevent  regulatory  approval  and,  if  approval  is  granted,  commercialization  of  our  product 
candidates.

All  of  our  product  candidates  are  subject  to  rigorous  and  extensive  clinical  trials  before  we  can  seek 
regulatory  approval  from  the  FDA  and  comparable  foreign  health  authorities  such  as  the  European  Commission. 
Clinical trials may be delayed, suspended or terminated at any time for reasons including but not limited to:

•

•

•

•

•

•

ongoing discussions with the FDA or comparable foreign health authorities regarding the scope or design of 
our clinical trials;

delays in obtaining, or the inability to obtain, required approvals from IRBs and ethics committees or other 
governing entities at clinical trial sites selected for participation in our clinical trials;

delays in patient enrollment and other key trial activities, including as a result of the evolving effects of the 
COVID-19 pandemic and of the significant competition for recruiting patients with cancer in clinical trials;

delays in reaching agreement on acceptable terms with prospective CROs and the failure of CROs, testing 
laboratories and other third parties to satisfy their contractual duties to us or meet expected deadlines;

deviations  from  the  trial  protocol  by  clinical  trial  sites  and  investigators,  or  failures  to  conduct  the  trial  in 
accordance with regulatory requirements;

lower than anticipated retention rates of participants in clinical trials, including patients dropping out due to 
side effects, disease progression or concerns about the COVID-19 pandemic;

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•

•

•

•

•

•

•

•

•

•

•

•

failure of enrolled patients to complete treatment or to return for post-treatment follow-up;

for  clinical  trials  in  selected  patient  populations,  delays  in  identification  and  auditing  of  central  or  other 
laboratories and the transfer and validation of assays or tests to be used to identify selected patients and 
test any patient samples;

implementation  of  new,  or  changes  to,  guidance  or  interpretations  from  the  FDA  or  comparable  foreign 
health authorities with respect to approval pathways for product candidates we are pursuing;

the  need  to  repeat  clinical  trials  as  a  result  of  inconclusive  or  negative  results,  poorly  executed  testing  or 
changes in required endpoints;

insufficient  supply  or  deficient  quality  of  drug  substance,  drug  product  or  other  clinical  trial  material 
necessary  to  conduct  our  clinical  trials,  as  well  as  delays  in  the  testing,  validation,  manufacturing  and 
delivery to clinical trial sites of such material;

withdrawal of clinical trial sites or investigators from our clinical trials for any reason, including as a result of 
changing standards of care or the ineligibility of a site to participate in our clinical trials; 

unfavorable FDA or comparable foreign health authority inspection or review of a clinical trial site or records 
of any clinical or preclinical investigation;

drug-related adverse effects or tolerability issues experienced by participants in our clinical trials; 

changes in government regulations or administrative actions;

lack of adequate funding to continue the clinical trials; 

our ability to hire and retain key research and development personnel; or

the placement of a clinical hold on a trial by the FDA or comparable foreign health authorities.

For  example,  in  the  third  quarter  of  2021,  the  manufacturer  of  Abraxane®  (paclitaxel  protein  bound),  or 
Abraxane, reported a shortage of Abraxane to the FDA due to manufacturing delays. Abraxane, also referred to as 
Nab-paclitaxel,  is  required  for  treatment  of  patients  in  our  ongoing  Phase  1/2  NGM120  PINNACLES  clinical  trial.  
The Phase 2 portion of our PINNACLES clinical trial is studying NGM120 in combination with gemcitabine and Nab-
paclitaxel  as  first-line  treatment  in  patients  with  metastatic  pancreatic  cancer  to  assess  NGM120’s  effect  on  both 
cancer and cancer-related cachexia. It is possible that if our clinical trial sites are unable to obtain Nab-paclitaxel in 
a  timely  fashion,  or  at  all,  that  enrollment  in  the  PINNACLES  trial  could  substantially  be  delayed  or  precluded 
altogether.

We  cannot  guarantee  that  we  will  be  able  to  successfully  accomplish  required  regulatory  and/or 
manufacturing  activities  or  all  of  the  other  activities  necessary  to  initiate  and  complete  clinical  trials  in  a  timely 
fashion, if at all. As a result, our preclinical studies and clinical trials may be extended, delayed or terminated, and 
we may be unable to obtain regulatory approvals or successfully commercialize our products. In addition, we have 
only limited experience in conducting late-stage clinical trials required to obtain regulatory approval. In any event, 
we  do  not  know  whether  any  of  our  clinical  trials  will  begin  as  planned,  will  need  to  be  restructured  or  will  be 
completed on schedule, or at all. 

Our  product  development  costs  will  increase  if  we  continue  to  experience  delays  in  clinical  testing. 
Significant  clinical  trial  delays  could  also  shorten  any  periods  during  which  we  may  have  the  exclusive  right  to 
commercialize  our  product  candidates  or  allow  our  competitors  to  bring  products  to  market  before  we  do,  which 
would impair our ability to successfully commercialize our product candidates and may harm our business, results of 
operations and prospects. Our or our collaborators’ inability to timely complete clinical development could result in 
additional  costs 
to  generate  product  revenue  or  development,  regulatory, 
impair  our  ability 
commercialization and sales milestone payments and royalties on product sales.

to  us  or 

If  clinical  trials  of  our  product  candidates  fail  to  produce  positive  results  or  to  demonstrate  safety  and 
efficacy to the satisfaction  of the FDA or  comparable health authorities, we may incur additional costs or 
experience  delays 
the  development  and 
commercialization of our product candidates.

in  completing,  or  ultimately  be  unable 

to  complete, 

Our  product  candidates  are  in  early  stages  of  development,  with  our  most  advanced  product  candidates 
only in Phase 2 development. Before obtaining marketing approval from health authorities for the sale of our product 
candidates, we or our collaborators must conduct extensive preclinical studies and clinical trials to demonstrate the 
safety and efficacy of the product candidates in humans. Preclinical studies and clinical trials are expensive, take 

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several years to complete and may not yield results that support further clinical development or product approvals. 
The design of a clinical trial can determine whether its results will support approval of a product, and flaws in the 
design of a clinical trial may not become apparent until the clinical trial is well advanced. Because we have limited 
experience  designing  clinical  trials,  we  may  be  unable  to  design  and  execute  a  clinical  trial  to  support  regulatory 
approval.

In addition, there is a high failure rate for drugs and biologic products proceeding through clinical trials and 
failure  can  occur  at  any  stage  of  testing.  For  example,  our  Phase  2b  ALPINE  2/3  trial  evaluating  aldafermin  in 
patients  with  NASH  and  F2  or  F3  liver  fibrosis  did  not  meet  its  primary  endpoint  and,  as  a  result,  we  decided  to 
suspend further development of aldafermin in patients with F2/F3 NASH, allowing for the reallocation of resources 
to advancing our other programs. While we continued, and have completed, enrollment in our Phase 2b ALPINE 4 
clinical trial of aldafermin in patients with compensated NASH cirrhosis (F4 liver fibrosis), we recently updated the 
design of the ALPINE 4 trial, elevating the Enhanced Liver Fibrosis, or ELF, test, a reproducible, quantitative non-
invasive liver prognostic test that evaluates liver fibrosis and correlates to liver-related outcomes, to be the primary 
endpoint  for  the  trial.  The  ELF  test  is  a  composite  blood  test  measuring  the  presence  of  three  biomarkers 
associated  with  liver  matrix  metabolism.  Liver  biopsy  data  will  also  be  measured  and  reported  as  a  secondary 
endpoint upon completion of the trial. For more information, see the risk factor titled “Aldafermin, which is wholly-
owned by us, as well as MK-3655, which is being developed by our collaborator, Merck, are being developed for the 
treatment  of  NASH,  an  indication  for  which  there  are  no  approved  products.  This  makes  it  difficult  to  predict  the 
timing, cost and potential success of their clinical development and regulatory approval for the treatment of NASH.” 
We  may  determine  to  discontinue  any  further  development  of  aldafermin  in  the  future,  in  which  case,  we  will  not 
receive any return on our investment in aldafermin. 

Further, we expect that certain of our current product candidates will, and future product candidates may, 
require chronic administration. The need for chronic administration increases the risk that participants in our clinical 
trials  will  fail  to  comply  with  our  dosing  regimens.  If  participants  fail  to  comply,  we  may  not  be  able  to  generate 
clinical  data  in  our  trials  acceptable  to  the  FDA  or  comparable  foreign  health  authorities.  The  need  for  chronic 
administration  also  increases  the  risk  that  our  clinical  drug  development  programs  may  not  uncover  all  possible 
adverse events that patients who take our products may eventually experience. The number of patients exposed to 
treatment with, and the average exposure time to, our product candidates in clinical development programs may be 
inadequate  to  detect  rare  adverse  events  or  chance  findings  that  may  only  be  detected  once  our  products  are 
administered to more patients and for longer periods of time.

In addition, data obtained from preclinical and clinical activities are subject to varying interpretations, which 
may delay, limit or prevent regulatory approval. In any event, it is impossible to predict when or if any of our product 
candidates  will  prove  safe  and  effective  in  humans  or  will  receive  regulatory  approval.  If  we  are  unable  to 
successfully  discover,  develop  or  enable  our  collaborators  to  develop  drugs  that  regulatory  authorities  deem 
effective and safe in humans, we will not have a viable business.

Success in preclinical studies or earlier-stage clinical trials may not be indicative of results in future clinical 
trials.

To date, the data supporting our drug discovery and development programs are derived from laboratory and 
preclinical studies and earlier-stage clinical trials. Owing in part to the complexity of biological pathways, when used 
to  treat  human  patients,  our  product  candidates  might  not  demonstrate  the  biochemical  and  pharmacological 
properties we anticipate based on laboratory studies or earlier-stage clinical trials, and they may interact with human 
biological  systems  or  other  drugs  in  unforeseen,  ineffective  or  harmful  ways.  Success  in  preclinical  studies  and 
earlier-stage clinical trials does not ensure that later clinical trials will generate the same results or otherwise provide 
adequate  data  to  demonstrate  the  effectiveness  and  safety  of  our  product  candidates.  In  this  regard,  despite  the 
results reported in our Phase 1 and 2 clinical trials for aldafermin, in Phase 1 clinical trials for MK-3655, NGM621 
and  NGM120  and  in  preclinical  studies  for  our  other  product  candidates,  including  three  of  our  oncology  product 
candidates,  NGM707,  NGM831  and  NGM438,  future  clinical  trials  in  humans  may  show  that  one  or  more  of  our 
product  candidates  are  not  safe  and  effective,  in  which  event  we  may  need  to  abandon  development  of  such 
product  candidates.  In  fact,  many  companies  in  the  pharmaceutical  and  biotechnology  industries  have  suffered 
significant  setbacks  in  late-stage  clinical  trials  even  after  achieving  promising  results  in  preclinical  studies  and 
earlier-stage clinical trials. Similarly, preliminary data and interim results from clinical trials may not be predictive of 
final results. For example, in spite of the results we had obtained in our Phase 1 trials of aldafermin and in our first 
Phase 2 trial, in May 2021, we announced that our Phase 2b ALPINE 2/3 trial evaluating aldafermin in patients with 
NASH and F2 or F3 liver fibrosis did not meet its primary endpoint. 

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In  addition,  some  of  our  earlier-stage  clinical  trials  involve  small  patient  populations,  sometimes  at  single 
sites,  and  the  results  of  these  clinical  trials  may  be  subject  to  substantial  variability  and  may  not  be  indicative  of 
either future interim results or final results.

Our product candidates may cause undesirable side effects or adverse events or have other properties or 
safety  risks,  which  could  delay  or  prevent  continued  clinical  development  or  their  regulatory  approval  or 
limit the commercial profile of any approved label. 

Adverse  events,  undesirable  side  effects  or  similar  safety  issues  caused  by  our  product  candidates  could 
cause us or health authorities to interrupt, delay or halt clinical trials and could result in a more restrictive label or 
the  delay  or  denial  of  regulatory  approval  by  the  FDA  or  other  comparable  foreign  health  authorities.  Additional 
clinical trials may be required to further evaluate the safety profile of our product candidates. Patients in certain of 
our  ongoing  or  planned  clinical  trials,  particularly  patients  with  cancer  or  with  NASH  with  more  advanced  fibrosis, 
often enter our trials with significant comorbidities or advanced life-threatening illness and/or are treated in the trial 
with  our  product  candidate  in  combination  with  other  medications,  including,  in  cancer  patients,  chemotherapy  or 
other  approved  cancer  treatments. As  a  result,  patients  in  our  clinical  trials  can  be  expected  to  experience  some 
adverse  events,  including  death,  or  side  effects  that  are  not  or  may  not  be  related  to  treatment  with  our  product 
candidates.  Nonetheless,  the  occurrence  of  adverse  events  or  side  effects,  whether  or  not  related  to  our  product 
candidates, could impact the success of our clinical trials.

Patients have experienced, and we have reported, serious adverse events, or SAEs, in the treatment arms 
of  our  completed  trials  of  MK-3655,  NGM621  and  aldafermin.  Ocular  SAEs  reported  in  our  ongoing  Phase  2 
CATALINA trial of NGM621, which remains masked to treatment assignment, include retinal detachment in the non-
study eye, development of choroidal neovascularization in the study eye, visual worsening due to arterial occlusive 
disease in the study eye and decreases of vision, or visual acuity loss, due to worsening geographic atrophy, or GA, 
in  the  study  and  non-study  eye.  We  expect  that  patients  in  our  clinical  trials,  including  those  that  are  sham-  or 
placebo-controlled  with  some  patients  not  receiving  study  drug,  will  continue  to  experience  adverse  events  and 
SAEs and we will continue to monitor those SAEs for any signals of concern regarding the safety and tolerability of 
our  product  candidates.  For  example,  cancer  patients  enrolled  in  our  ongoing  clinical  trials  of  NGM120  and 
NGM707, many of whom are suffering from advanced life-threatening illness, have experienced, and we expect will 
continue to experience, SAEs and other adverse events, which may or may not be drug related. If patients in any of 
our  clinical  trials  experience  a  high  or  unacceptable  severity  and  prevalence  of  side  effects,  including  particularly 
SAEs, it could affect patient recruitment or the ability of enrolled patients to complete their treatment in a clinical trial 
or result in failure to obtain regulatory approval for our product candidates or product liability claims. 

In  addition,  significant  increases  in  serum  levels  of  low-density  lipoprotein  cholesterol,  or  LDL-C,  were 
observed  in  clinical  trials  of  aldafermin  in  patients  with  NASH  and  type  2  diabetes.  Serum  levels  of  LDL-C  were 
brought  back  to  baseline  levels  with  concomitant  statin  use  in  patients  with  NASH;  however,  the  impact  of  these 
drug-induced  changes  in  LDL-C  are  unknown.  Generally,  sustained  and  prolonged  LDL-C  elevations  in  untreated 
patients  are  associated  with  cardiovascular  disease  through  atherosclerotic  plaque  development.  While  data  from 
our  completed  Phase  2b  ALPINE  2/3  clinical  trial  and  earlier  trials  of  aldafermin  demonstrated  the  ability  of 
concomitant statin use to mitigate the serum LDL-C elevations driven by aldafermin activity, aldafermin’s impact on 
LDL-C may negatively impact market acceptance of an approved aldafermin product. 

Our  product  candidates  are  protein  or  antibody  therapeutics.  Protein  and  antibody  therapeutics  can 
sometimes induce host immune responses that can cause the production of anti-drug antibodies, or ADAs. In some 
cases, ADAs have no effect. In other cases, ADAs may neutralize the effectiveness of the product candidate, can 
require  that  higher  doses  be  used  to  obtain  a  therapeutic  effect  or  can  cross  react  with  substances  naturally 
occurring  in  a  subject’s  body,  which  can  cause  unintended  effects,  including  potential  impacts  on  efficacy  and 
adverse events. Some patients treated with aldafermin in our completed clinical trials have developed ADAs against 
aldafermin  and,  in  some  cases,  those  antibodies  were  neutralizing  or  appeared  to  cross  react  with  the  patient’s 
naturally  occurring  FGF19.  We  developed  an  assay  to  measure  the  presence  of ADAs  against  aldafermin  for  our 
ongoing  NASH  program,  which  we  are  using  to  test  patient  samples  and  which  will  need  to  be  evaluated  by 
regulatory  agencies. The  presence  of ADAs  was  also  observed  in  our  Phase  1  MK-3655  trial.  If  we  or  Merck,  as 
appropriate, are required to undertake substantial additional testing as a result of the detection of ADAs in subjects 
using  aldafermin,  MK-3655  or  any  other  product  candidate,  the  costs  of  our  clinical  trials  may  increase.  If  we  or 
Merck determine that ADAs are causing safety or efficacy concerns when using any of our product candidates, we 
or Merck may need to delay or halt clinical trials of our product candidates and the affected product candidates may 
never obtain regulatory approval. We cannot provide assurance that the detection of ADAs will not be higher than 
we have observed historically or that observed rates will not later be found to limit drug exposure or cause adverse 

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safety events, or that the detection of ADAs will not otherwise result in the non-approvability of any of our product 
candidates. 

In  clinical  trials  to  date,  NGM621  has  been  delivered  to  clinical  sites  in  vials  and  then  administered  to 
patients using commercially available single-use syringes. The manufacturer of a commercially available single-use 
syringe  widely  used  by  ophthalmologists  for  intravitreal,  or  IVT,  injections,  including  investigators  in  the  Phase  2 
CATALINA trial, issued a notice that such single-use syringes should not be used for ocular medications due to an 
increased  potential  for  adverse  eye  conditions.  We  have  not  experienced  any  safety  concerns  in  our  ongoing  or 
completed NGM621 clinical trials relating to syringe use; however, we communicated with the FDA and our study 
investigators  regarding  this  issue  and  are  evaluating  alternative  syringes  that  may  be  suitable  for  intraocular  use. 
However,  if  any  patient  in  our  clinical  trials  experiences  a  safety  event  due  to  the  use  of  these  commercially 
available single-use syringes, we could be required to delay or halt our clinical trials or may be subject to product 
liability claims. 

Future  results  of  our  trials  could  reveal  a  high  and  unacceptable  severity  and  prevalence  of  side  effects, 
SAEs,  ADAs,  safety  issues  or  other  negative  or  otherwise  unexpected  characteristics.  The  occurrence  of  those 
issues could affect patient recruitment or the ability of enrolled patients to complete their treatment in a clinical trial, 
result in failure to obtain regulatory approval for our product candidates or product liability claims or impact market 
acceptance of our products. Any of these occurrences could materially and adversely affect our business, financial 
condition and prospects.

Aldafermin,  which  is  wholly-owned  by  us,  as  well  as  MK-3655,  which  is  being  developed  by  our 
collaborator,  Merck,  are  being  developed  for  the  treatment  of  NASH,  an  indication  for  which  there  are  no 
approved products. This makes it difficult to predict the timing, cost and potential success of their clinical 
development and regulatory approval for the treatment of NASH.

We are developing aldafermin, and Merck is developing MK-3655, for the treatment of NASH, an indication 
for which there are no approved products. Implementation of new, or changes to, guidance or interpretations from 
the  FDA  or  comparable  foreign  health  authorities  with  respect  to  approval  pathways,  such  as  draft  guidance 
documents from the FDA for the development of products for the treatment of NASH that issued in 2018 and 2019 
and from the European Medicines Agency, or EMA, that issued in 2018, may impact the path for regulatory approval 
for  NASH  therapies.  Further,  as  we  and  other  companies  advance  clinical  trials  for  potential  NASH  therapies,  we 
expect that the path for regulatory approval for NASH therapies may continue to evolve as companies refine their 
regulatory approval strategies and interact with health authorities. Such evolution may impact our future clinical trial 
designs, including trial size and endpoints, in ways that we cannot currently predict. We recently updated the design 
of the ALPINE 4 trial of aldafermin, elevating the ELF test to be the primary endpoint for the trial.  Neither the ELF 
test,  nor  any  other  surrogate  biomarker  endpoints,  are  currently  endorsed  by  the  FDA  or  EMA  as  sufficient  for 
granting  regulatory  approval  of  products  being  developed  for  the  treatment  of  F4  (cirrhotic)  NASH  and  therefore 
may not be able to be used as a primary endpoint in potential future Phase 3 trials to support regulatory approval for 
aldafermin for F4 NASH.

In  addition,  certain  of  our  competitors  have  recently  experienced  regulatory  setbacks  for  NASH  therapies 
following  communications  from  the  FDA.  We  currently  do  not  know  the  impact,  if  any,  that  these  setbacks  could 
have on the path for regulatory approval for NASH therapies generally or for aldafermin and MK-3655 in particular. If 
the  clinical  trials  for  aldafermin  and  MK-3655  are  not  designed  in  a  manner  that,  even  if  successful,  support 
regulatory  approval  due  to  shifting  approval  pathways  or  for  other  reasons,  those  product  candidates  may  be 
delayed  in  obtaining  approval  or  may  never  be  approved,  which  could  have  a  material  adverse  effect  on  our 
business, operating results and prospects. 

Aldafermin is a modified version of a human hormone that has been associated with liver cancer in rodent 
testing.

The IND application we filed for aldafermin in February 2014 for type 2 diabetes was placed on clinical hold 
by the FDA Division of Metabolism and Endocrinology Products pending receipt of additional information relating to 
the  potential  risk  of  proliferative  effects  of  aldafermin  in  the  livers  of  non-human  primates  and  mice  based  on 
concerns  relating  to  the  observation  that  human  FGF19  can  induce  hepatocellular  proliferation  in  rodents.  We 
withdrew this IND in January 2015, as we determined that we would not further study aldafermin in type 2 diabetes 
after  we  analyzed  the  results  of  the  Phase  2  clinical  trial  of  aldafermin  in  type  2  diabetes  and  made  the 
determination  to  pursue  NASH  and  other  liver  indications. To  date,  the  FDA  Division  of  Hepatology  and  Nutrition, 
which is responsible for the NASH indication, has not requested any additional information regarding the potential 
for  aldafermin  to  induce  hepatocellular  proliferation.  We  have  received  feedback  from  the  FDA  Carcinogenicity 
Assessment Committee that our preclinical data through six-month chronic toxicology studies in mice and monkeys 

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support a single species, two-year carcinogenicity assessment in rats. The human hormone and the rodent ortholog 
for  FGF19  share  a  sequence  identity  of  approximately  50%,  which  means  that  the  results  of  these  studies  of 
aldafermin in rats are not necessarily predictive of the potential risk of carcinogenicity in humans. To our knowledge, 
neither FGF19 nor any variant thereof other than aldafermin has ever been tested in humans. Concerns about the 
association  between  FGF19  and  liver  cancer  could  have  an  adverse  effect  on  our  ability  to  develop  and 
commercialize aldafermin.

We may not successfully identify new product candidates to expand our development pipeline.

The  success  of  our  business  over  the  longer  term  depends  upon  our  ability  to  identify  and  validate  new 
potential  protein  and  antibody  therapeutics.  Research  programs  to  identify  new  product  candidates  require 
substantial technical, financial and human resources, and our research methodology may not successfully identify 
medically  relevant  protein  or  antibody  therapeutics  to  be  developed  as  product  candidates.  In  addition,  our  drug 
discovery  efforts  often  identify  and  select  novel,  untested  proteins  in  the  particular  disease  indication  we  are 
pursuing, which we may fail to validate after further research work. Moreover, our research efforts may initially show 
promise in discovering potential new protein and antibody therapeutics yet fail to yield product candidates for clinical 
development  for  multiple  reasons.  For  example,  potential  product  candidates  may,  on  further  study,  be  shown  to 
have inadequate efficacy, harmful side effects, suboptimal drug profiles or other characteristics suggesting that they 
are  unlikely  to  be  commercially  viable  products.  Our  inability  to  successfully  identify  additional  new  product 
candidates to advance into clinical trials could have a material adverse effect on our business, operating results and 
prospects.

We  may  fail  to  select  or  capitalize  on  the  most  scientifically,  clinically  and  commercially  promising  or 
profitable product candidates.

We have limited technical, managerial and financial resources to determine which of our product candidates 
should  proceed  to  initial  clinical  trials,  later-stage  clinical  development  and  potential  commercialization.  We  may 
make  incorrect  determinations  in  allocating  resources  among  these  product  candidates.  Our  decisions  to  allocate 
our R&D, management and financial resources toward particular product candidates or therapeutic areas may not 
lead  to  the  development  of  viable  commercial  products  and  may  divert  resources  from  better  opportunities. 
Similarly,  our  decisions  to  delay  or  terminate  drug  development  programs,  such  as  our  decision  to  suspend 
development activities related to multiple metabolic disease product candidates and for aldafermin in patients with 
F2 or F3 NASH to concentrate our resources elsewhere, also may be incorrect and could cause us to miss valuable 
opportunities.

Under the terms of our Amended Collaboration Agreement with Merck, we have the right, exercisable during 
a  specified  period  prior  to  the  commencement  of  Phase  3  clinical  testing  of  the  applicable  product  candidate,  to 
convert our economic participation from a milestones and net sales royalty arrangement into a cost and profit share 
arrangement.  If  we  exercise  the  cost  and  profit  share  right,  we  have  the  ability  to  participate  in  a  co-detailing 
relationship  in  the  United  States.  Due  to  the  limited  exercise  period,  we  may  have  to  choose  whether  a  product 
candidate will be subject to a cost and profit share arrangement before we have as much information as we would 
like,  including  whether  and  when  such  program  may  receive  FDA  approval  of  the  applicable  biologics  license 
application, or BLA. As a result of such incomplete information or due to incorrect analysis by us, we may select a 
cost and profit share program that later proves to have less commercial potential than an alternative, or none at all, 
or may pass on a cost and profit share program that proves commercially successful.

We  must  attract  and  retain  highly  skilled  employees  in  order  to  succeed.  If  we  are  not  able  to  retain  our 
current senior management team, especially our Chief Scientific Officer, Dr. Jin-Long Chen, or to continue 
to attract and retain qualified scientific, technical and business personnel, our business will suffer.

To  succeed,  we  must  recruit,  retain,  manage  and  motivate  qualified  clinical,  scientific,  technical  and 
management  personnel  and  we  face  significant  competition  for  experienced  personnel.  If  we  do  not  succeed  in 
attracting and retaining qualified personnel, particularly at the management level, it could adversely affect our ability 
to  execute  our  business  plan  and  harm  our  operating  results.  An  important  element  of  our  strategy  is  to  take 
advantage  of  the  R&D  and  other  expertise  of  our  current  management.  The  loss  of  any  one  of  our  executive 
officers, including, in particular, Dr. Jin-Long Chen, our Chief Scientific Officer, could result in a significant loss in the 
knowledge  and  experience  that  we,  as  an  organization,  possess  and  could  cause  significant  delays,  or  outright 
failure, in the development and further commercialization of our product candidates.

There is intense competition for qualified personnel, including management, in the technical fields in which 
we  operate,  particularly  in  the  oncology  field,  and  we  may  not  be  able  to  attract  and  retain  qualified  personnel 

55

necessary for the successful research, development and future commercialization, if any, of our product candidates. 
In  particular,  the  hiring  environment  in  the  San  Francisco  Bay  Area,  where  we  are  headquartered,  is  extremely 
competitive.  Many  of  the  other  pharmaceutical  companies  that  we  compete  against  for  qualified  personnel  have 
greater  financial  and  other  resources,  different  risk  profiles  and  a  longer  history  in  the  industry  than  we  do. They 
also  may  provide  more  diverse  opportunities  and  better  chances  for  career  advancement.  Some  of  these 
characteristics may be more appealing to high-quality candidates than what we have to offer. The labor market has 
tightened significantly since the beginning of the ongoing COVID-19 pandemic, and we have experienced employee 
attrition at rates higher than we experienced historically, which may continue and could have a negative impact on 
our productivity. If we are unable to continue to attract and retain high-quality personnel, the rate and success with 
which we can discover and develop product candidates and our business will be limited.

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

The  biopharmaceutical  industry  is  intensely  competitive  and  subject  to  rapid  and  significant  technological 
change.  Our  competitors  include  multinational  pharmaceutical  companies,  specialized  biotechnology  companies 
and  universities  and  other  research  institutions.  A  number  of  pharmaceutical  and  biotechnology  companies  are 
pursuing the development or marketing of pharmaceuticals that target the same diseases that are targeted by our 
most advanced product candidates, particularly in the oncology field. It is probable that the number of companies 
seeking  to  develop  products  and  therapies  for  the  treatment  of  cancer,  retinal  diseases  and  liver  and  metabolic 
diseases  will  increase.  Many  of  our  competitors  have  substantially  greater  financial,  technical,  human  and  other 
resources  than  we  do  and  may  be  better  equipped  to  develop,  manufacture  and  market  technologically  superior 
products. In addition, many of these competitors have significantly greater experience than we have in undertaking 
preclinical studies and human clinical trials of new pharmaceutical products and in obtaining regulatory approvals of 
human therapeutic products. Accordingly, our competitors may succeed in obtaining FDA approval and approval or 
marketing authorization from comparable health authorities such as the European Commission for superior products 
or  for  other  products  that  would  compete  with  our  product  candidates.  Many  of  our  competitors  have  established 
distribution channels and commercial infrastructure to support the commercialization of their products, whereas we 
have  no  such  channel  or  capabilities.  In  addition,  many  competitors  have  greater  name  recognition  and  more 
extensive  collaborative  relationships.  Smaller  and  earlier-stage  companies  may  also  prove  to  be  significant 
competitors, particularly through collaborative arrangements with large, established companies.

Our competitors may obtain regulatory approval of their products more rapidly than us or may obtain patent 
protection  or  other  intellectual  property  rights  that  limit  our  ability  to  develop  or  commercialize  our  product 
candidates. Our competitors may also develop drugs that are more effective, more convenient, more widely used 
and less costly or have a better safety profile than our products and these competitors may also be more successful 
than  us  in  manufacturing  and  marketing  their  products.  If  we  are  unable  to  compete  effectively  against  these 
companies, then we may not be able to commercialize our product candidates or achieve a competitive position in 
the market. These companies also compete with us in recruiting and retaining qualified scientific, management and 
commercial personnel, establishing clinical trial sites and patient registration for clinical trials, as well as in acquiring 
technologies complementary to, or necessary for, our programs.

Although  we  believe  there  are  no  FDA-  or  EMA-approved  therapies  that  specifically  target  the  signaling 
pathways  that  our  current  product  candidates  are  designed  to  modulate  or  inhibit,  there  are  numerous  currently 
approved  therapies  for  treating  the  same  diseases  or  indications  (other  than  NASH  or  GA)  for  which  our  product 
candidates may be useful and many of these currently approved therapies act through mechanisms similar to our 
product  candidates.  Many  of  these  approved  drugs  are  well-established  therapies  or  products  and  are  widely 
accepted  by  physicians,  patients  and  third-party  payors.  Some  of  these  drugs  are  branded  and  subject  to  patent 
protection, and others are available on a generic basis. Insurers and other third-party payors may also encourage 
the use of generic products or specific branded products. We expect that if our product candidates are approved, 
they will be priced at a significant premium over competitive generic products, including branded generic products. 
This may make it difficult for us to differentiate our products from currently approved therapies, which may adversely 
impact our business strategy. In addition, many companies are developing new therapeutics, and we cannot predict 
what  the  standard  of  care  will  be  as  our  product  candidates  progress  through  clinical  development.  For  more 
information  regarding  the  competition  that  our  most  advanced  product  candidates  face,  or  may  face,  see  the 
discussion  of  specific  competition  for  each  product  candidate  in  “Business-Key  Therapeutic  Areas  and  Pipeline 
Programs” above. 

In addition, in the third quarter of 2021, Apellis Pharmaceuticals, Inc., or Apellis, presented top-line results 
from two Phase 3 clinical trials of its product candidate, pegcetacoplan (an anti-complement C3), in patients with GA 
secondary  to  age-related  macular  degeneration.  One  trial  met  the  primary  endpoint  of  significantly  reducing  GA 

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progression  at  a  one-year  time  point  in  the  pegcetacoplan  arm  versus  the  sham  arm,  while  the  other  trial  did  not 
meet its primary endpoint. Apellis reported that it plans to submit a new drug application for pegcetacoplan for GA to 
the FDA in the first half of 2022. If Apellis obtains regulatory approval of pegcetacoplan, it may affect our future late-
stage  clinical  trial  designs  and  require  added  clinical  development  expense.  Additionally,  if  we  obtain  regulatory 
approval of NGM621, we may not be able to compete effectively against pegcetacoplan, which may adversely affect 
our future revenues and business prospects.

We may encounter difficulties in managing our growth, which could adversely affect our operations.

Over the past few years, we have significantly increased our headcount and advanced our pipeline and the 
complexity  of  our  operations,  which  has  placed  a  strain  on  our  administrative  and  operational  infrastructure.  We 
expect this strain to continue as we seek to maintain our growth and seek to obtain and manage relationships with 
third parties. Our ability to manage our operations and growth effectively depends upon the continual improvement 
of our procedures, hybrid and remote work policies, reporting systems and operational, financial and management 
controls, particularly in light of the evolving effects of the COVID-19 pandemic. We also may not be able to expand 
or identify and access sufficient facilities to accommodate our growth, particularly given our location in South San 
Francisco,  California  and  the  current  high  demand  for,  and  restricted  supply  of,  R&D  facilities  in  this  market. The 
current lease for our facilities in South San Francisco is scheduled to expire in December 2023. While we believe 
we will be able to extend our lease or obtain new and/or additional space, as needed, on commercially reasonable 
terms, based on current market conditions our lease obligations will likely be higher in the future. We may not be 
able to implement administrative and operational improvements in an efficient or timely manner and may discover 
deficiencies  in  existing  systems  and  controls.  If  we  do  not  meet  these  challenges,  we  may  be  unable  to  take 
advantage of market opportunities, execute our business strategies or respond to competitive pressures, which in 
turn may slow our growth or give rise to inefficiencies that would increase our losses.

Our  product  candidates  may  not  achieve  adequate  market  acceptance  among  physicians,  patients, 
healthcare payors and others in the medical community necessary for commercial success.

Demonstrating the safety and efficacy of our product candidates and obtaining regulatory approvals will not 
guarantee future revenue. Even if our product candidates receive regulatory approval, they may not gain adequate 
market  acceptance  among  physicians,  patients,  healthcare  payors  and  others  in  the  medical  community.  The 
degree  of  market  acceptance  of  any  of  our  approved  product  candidates  will  depend  on  a  number  of  factors, 
including:

•

•

•

•

•

•

•

•

•

•

•

•

•

the efficacy and safety profile of the product candidate as demonstrated in clinical trials;

the timing of market introduction of the product candidate, as well as competitive products;

the clinical indications for which the product candidate is approved;

acceptance of the product candidate as a safe and effective treatment by physicians and patients;

the  actual  and  perceived  advantages  of  the  product  candidate  over  alternative  treatments,  including  any 
similar generic treatments;

the viewpoints of influential physicians with respect to the product candidate;

the  inclusion  or  exclusion  of  the  product  candidate  from  treatment  guidelines  established  by  various 
physician groups;

the cost of treatment relative to alternative treatments;

our pricing and the availability of coverage and adequate reimbursement by third parties and government 
authorities  as  described  in  the  risk  factor  titled  “Even  if  we  obtain  approval  to  market  our  products,  these 
products may become subject to unfavorable pricing regulations, reimbursement practices from third-party 
payors or healthcare reform initiatives in the United States and abroad, which could harm our business”;

the relative convenience and ease of administration;

the frequency and severity of adverse events;

the effectiveness of sales and marketing efforts; and

any unfavorable publicity relating to the product candidate.

For  example,  aldafermin  is  currently  administered  via  a  once-daily  subcutaneous  injection.  While  we  are 
undertaking efforts to develop formulations and presentations of aldafermin that allow for more convenient or less 

57

frequent  dosing,  there  is  no  assurance  that  these  efforts  will  be  successful,  which  may  negatively  impact  market 
acceptance of an approved aldafermin product, if any. In addition, see the risk factor titled “Our product candidates 
may cause undesirable side effects or adverse events or have other properties or safety risks, which could delay or 
prevent continued clinical development or their regulatory approval or limit the commercial profile of any approved 
label." If any product candidate is approved but does not achieve an adequate level of acceptance by such parties, 
we  may  not  generate  or  derive  sufficient  revenue  from  that  product  candidate  and  may  not  become  or  remain 
profitable.

Even  if  we  obtain  approval  to  market  our  products,  these  products  may  become  subject  to  unfavorable 
pricing regulations, reimbursement practices from third-party payors or healthcare reform initiatives in the 
United States and abroad, which could harm our business.

The  regulations  that  govern  marketing  approvals,  pricing  and  reimbursement  for  new  drug  products  vary 
widely from country to country. Current and future legislation may significantly change the approval requirements in 
ways that could involve additional costs and cause delays in obtaining approvals. In many regions, including the EU, 
Japan  and  Canada,  the  pricing  of  prescription  drugs  is  controlled  by  the  government  and  some  countries  require 
approval of the sale price of a drug before it can be marketed. In many countries, the pricing review period begins 
after regulatory approval for the product is granted. Regulatory agencies in those countries could determine that the 
pricing  for  our  products  should  be  based  on  prices  of  other  commercially  available  drugs  for  the  same  disease, 
rather than allowing us to market our products at a premium as new drugs. As a result, we might obtain marketing 
approval  for  a  product  in  a  particular  country,  but  then  be  subject  to  price  regulations  that  delay  or  limit  our 
commercial launch of the product, possibly for lengthy time periods, which could negatively impact the revenue we 
generate  from  the  sale  of  the  product  in  that  particular  country.  In  some  foreign  markets,  prescription 
pharmaceutical  pricing  remains  subject  to  continuing  governmental  control  even  after  initial  approval  is  granted. 
Adverse pricing limitations may hinder our ability to recoup our investment in one or more product candidates, even 
if our product candidates obtain marketing approval.

Our  commercial  success  also  depends  on  coverage  and  adequate  reimbursement  of  our  product 
candidates  by  third-party  payors,  including  government  payors,  private  health  insurers,  health  maintenance 
organizations and other organizations, which may be difficult or time-consuming to obtain, may be limited in scope 
and may not be obtained in all jurisdictions in which we may seek to market our products. Governments and private 
insurers closely examine medical products to determine whether they should be covered by reimbursement and, if 
so, the level of reimbursement that will apply. Government authorities and other third-party payors have attempted 
to control costs by limiting coverage and the amount of reimbursement for particular drugs. Increasingly, third-party 
payors  are  requiring  that  drug  companies  provide  them  with  predetermined  discounts  from  list  prices  and  are 
challenging  the  prices  charged  for  drug  products.  We  cannot  be  sure  that  coverage  and  reimbursement  will  be 
available for any product that we or our partners commercialize and, if reimbursement is available, what the level of 
reimbursement  will  be.  Coverage  and  reimbursement  may  impact  the  demand  for,  or  the  price  of,  any  product 
candidate  for  which  we  or  our  collaborators  obtain  regulatory  approval.  If  coverage  and  reimbursement  are  not 
available  or  reimbursement  is  available  only  to  limited  levels,  we  and  our  collaborators  may  not  be  able  to 
successfully commercialize any product candidate for which marketing approval is obtained.

There may be significant delays in obtaining coverage and reimbursement for newly approved drugs, and 
coverage may be more limited than the purposes for which the drug is approved by the FDA or comparable foreign 
health authorities. Moreover, eligibility for coverage and reimbursement does not imply that a drug will be paid for in 
all  cases  or  at  a  rate  that  covers  our  costs,  including  costs  of  research,  development,  manufacture,  sale  and 
distribution. Interim reimbursement levels for new drugs, if applicable, may also not be sufficient to cover our costs 
and may only be temporary. Reimbursement rates may vary according to the use of the drug and the clinical setting 
in  which  it  is  used,  may  be  based  on  reimbursement  levels  already  set  for  lower  cost  drugs  and  may  be 
incorporated into existing payments for other services. Net prices for drugs may be reduced by mandatory discounts 
or rebates required by government healthcare programs or private payors and by any future relaxation of laws that 
presently restrict imports of drugs from countries where they may be sold at lower prices than in the United States. 
Our  inability  to  promptly  obtain  coverage  and  profitable  reimbursement  rates  from  both  government-funded  and 
private  payors  for  any  approved  products  that  we  develop  could  have  a  material  adverse  effect  on  our  operating 
results, our ability to raise capital needed to commercialize products and our overall financial condition.

The  advancement  of  healthcare  reform  may  negatively  impact  our  ability  to  profitably  sell  our  product 
candidates, if approved.

Third-party  payors,  whether  domestic  or  foreign,  or  governmental  or  commercial,  are  developing 
increasingly sophisticated methods of controlling healthcare costs. The United States and many foreign jurisdictions 

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have enacted or proposed legislative and regulatory changes affecting the healthcare system that could prevent or 
delay marketing approval of our product candidates, restrict or regulate post-approval activities and affect our ability 
to profitably sell any product for which we obtain marketing approval.

For  example,  in  March  2010,  the  Patient  Protection  and Affordable  Care Act,  as  amended  by  the  Health 
Care and Education Reconciliation Act, collectively referred to as the ACA, was enacted, which includes measures 
that have significantly changed the way health care is financed by both governmental and private insurers. There 
have been executive, judicial and congressional challenges to certain aspects of the ACA. While Congress has not 
passed comprehensive legislation repealing the ACA, such legislation may be reintroduced. Members of Congress 
have  introduced  legislation  to  modify  or  replace  certain  provisions  of  the ACA.  It  is  unclear  how  these  efforts  to 
repeal and/or replace the ACA will impact the ACA and our business. For example, the Tax Cuts and JOBS Act, or 
the 2017 Tax Act, repealed the tax-based shared responsibility payment imposed by the ACA on certain individuals 
who  fail  to  maintain  qualifying  health  coverage  that  is  commonly  referred  to  as  the  “individual  mandate.”  In 
December  2019,  a  U.S.  District  Court  upheld  a  ruling  that  the ACA  is  unconstitutional  in  its  entirety  because  the 
“individual mandate” was repealed by Congress. On June 17, 2021, the U.S. Supreme Court dismissed a challenge 
on procedural grounds that argued the ACA is unconstitutional in its entirety because the “individual mandate” was 
repealed by Congress. Thus, the ACA remains in effect in its current form, although it may be subject to judicial or 
Congressional challenges in the future. Any such challenges to the ACA and the healthcare reform measures of the 
administration of President Biden may increase the pressure on drug pricing or limit the availability of coverage and 
adequate reimbursement for our product candidates, which would adversely affect our business.

There  has  also  been  increasing  executive,  legislative  and  enforcement  interest  in  the  United  States  with 
respect to drug pricing practices. There have been U.S. congressional inquiries, presidential executive orders and 
proposed and enacted legislation designed to, among other things, bring more transparency to drug pricing, reduce 
the  cost  of  prescription  drugs  under  Medicare,  review  the  relationship  between  pricing  and  manufacturer  patient 
programs and reform government program reimbursement methodologies for drugs. For example, in an executive 
order, the administration of President Biden expressed its intent to pursue certain policy initiatives to reduce drug 
prices  and,  in  response,  the  United  States  Department  of  Health  and  Human  Services,  or  HHS,  released  a 
Comprehensive Plan for Addressing High Drug Prices that outlines principles for drug pricing reform and sets out a 
variety  of  potential  legislative  policies  that  Congress  could  pursue  to  lower  drug  prices.  We  expect  that  the 
healthcare reform measures that have been adopted and may be adopted in the future may result in more rigorous 
coverage  criteria  and  additional  downward  pressure  on  the  price  that  we  receive  for  any  approved  product  and 
could  seriously  harm  our  future  revenues.  Any  reduction  in  reimbursement  from  Medicare  or  other  government 
programs  may  result  in  a  similar  reduction  in  payments  from  private  payors.  The  implementation  of  cost 
containment  measures  or  other  healthcare  reforms  may  prevent  us  from  being  able  to  generate  revenue,  attain 
profitability or commercialize our products.

There have been, and likely will continue to be, legislative and regulatory proposals at the foreign, federal 
and  state  levels  directed  at  broadening  the  availability  of  healthcare  and  containing  or  lowering  the  cost  of 
healthcare. Such reforms could have an adverse effect on anticipated revenue from product candidates that we may 
successfully develop and for which we may obtain regulatory approval and may affect our overall financial condition 
and ability to develop product candidates. 

In  many  countries  outside  the  United  States,  government-sponsored  healthcare  systems  are  the  primary 
payors  for  drugs.  With  increasing  budgetary  constraints  and/or  difficulty  in  understanding  the  value  of  medicines, 
governments and payors in many countries are applying a variety of measures to exert downward price pressure. 
These  measures  include:  mandatory  price  controls;  price  referencing;  therapeutic-reference  pricing;  increases  in 
mandates;  incentives  for  generic  substitution  and  biosimilar  usage  and  government-mandated  price  cuts.  Many 
countries  have  health  technology  assessment  agencies  that  use  formal  economic  metrics  such  as  cost-
effectiveness to determine prices, coverage and reimbursement of new therapies. These agencies are expanding in 
both established and emerging markets and are expected to become law in EU member states in the near future 
with  the  adoption  of  the  Health  Technology  Assessment  Regulation.  Many  countries  also  limit  coverage  to 
populations narrower than those specified on product labels or impose volume caps to limit utilization. We expect 
that  countries  will  continue  taking  aggressive  actions  to  seek  to  reduce  expenditures  on  drugs.  Similarly,  fiscal 
constraints may also affect the extent to which countries are willing to approve new and innovative therapies and/or 
allow access to new technologies.

We cannot predict the likelihood, nature or extent of healthcare reform initiatives that may arise from future 
legislation or administrative action. If we or any third parties we may engage are slow or unable to adapt to changes 
in existing requirements or the adoption of new requirements or policies, or if we or such third parties are not able to 

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maintain  regulatory  compliance,  our  product  candidates  may  lose  any  regulatory  approval  that  may  have  been 
obtained and we may not achieve or sustain profitability.

Our international operations may expose us to business, regulatory, political, operational, financial, pricing 
and reimbursement risks associated with doing business outside of the United States.

Our business is subject to risks associated with conducting business internationally. Some of our suppliers 
and clinical trial sites are located outside of the United States. Furthermore, if we, Merck or any future collaborator 
succeeds in developing any of our product candidates, we intend to market them in the European Union, or the EU, 
and other jurisdictions in addition to the United States. If approved, we, Merck or any future collaborator may hire 
sales representatives and conduct physician and patient association outreach activities outside of the United States. 
Doing business internationally involves a number of challenges and risks, including but not limited to:

• multiple, conflicting and changing laws and regulations, such as privacy and data protection regulations, tax 
laws,  export  and  import  restrictions,  employment  laws,  regulatory  requirements  and  other  governmental 
approvals, permits and licenses;

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•

•

•

•

•

•

•

•

•

•

failure by us to obtain and maintain regulatory approvals for the use of our products in various countries;

rejection or qualification of foreign clinical trial data by the competent authorities of other countries;

delays or interruptions in the supply of clinical trial material resulting from any events affecting raw material 
or component supply or manufacturing capabilities abroad, including those that may result from the ongoing 
COVID-19 pandemic;

additional potentially relevant third-party patent rights;

complexities and difficulties in obtaining, maintaining, protecting and enforcing our intellectual property;

difficulties in staffing and managing foreign operations;

complexities  associated  with  managing  multiple  payor  reimbursement  regimes,  government  payors  or 
patient self-pay systems;

limits on our ability to penetrate international markets;

financial risks, such as longer payment cycles, difficulty collecting accounts receivable, the impact of local 
and  regional  financial  crises  on  demand  and  payment  for  our  products  and  exposure  to  foreign  currency 
exchange rate fluctuations;

natural disasters, political and economic instability, including wars, terrorism and political unrest, outbreak of 
disease,  including  COVID-19  and  related  shelter-in-place  orders,  travel,  social  distancing  and  quarantine 
policies, boycotts, curtailment of trade and other business restrictions; and

regulatory and compliance risks that relate to anti-corruption compliance and record-keeping that may fall 
within  the  purview  of  the  U.S.  Foreign  Corrupt  Practices Act,  its  accounting  provisions  or  its  anti-bribery 
provisions or provisions of anti-corruption or anti-bribery laws in other countries.

Any of these factors could harm our ongoing international clinical operations and supply chain, as well as 
any  future  international  expansion  and  operations  and,  consequently,  our  business,  financial  condition,  prospects 
and results of operations.

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

We  face  an  inherent  risk  of  product  liability  exposure  related  to  the  testing  of  our  product  candidates  in 
human  clinical  trials  and  will  face  an  even  greater  risk  if  we  or  our  collaborator  commercializes  any  resulting 
products.  Product  liability  claims  may  be  brought  against  us  by  subjects  enrolled  in  our  clinical  trials,  patients, 
healthcare  providers  or  others  using,  administering  or  selling  our  products.  If  we  cannot  successfully  defend 
ourselves  against  claims  that  our  product  candidates  or  products  that  we  may  develop  caused  injuries,  we  could 
incur substantial liabilities. Regardless of merit or eventual outcome, liability claims may result in:

•

•

•

decreased demand for any product candidates or products that we may develop;

termination of clinical trial sites or entire trial programs;

injury to our reputation and significant negative media attention;

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•

•

•

•

•

withdrawal of clinical trial participants;

significant costs to defend the related litigation;

substantial monetary awards to trial subjects or patients;

loss of revenue;

diversion of management and scientific resources from our business operations; and

the inability to commercialize any products that we may develop.

Our clinical trial liability insurance coverage may not adequately cover all liabilities that we may incur. We 
may  not  be  able  to  maintain  insurance  coverage  at  a  reasonable  cost  or  in  an  amount  adequate  to  satisfy  any 
liability that may arise. Our inability to obtain product liability insurance at an acceptable cost or to otherwise protect 
against  potential  product  liability  claims  could  prevent  or  delay  the  commercialization  of  any  products  or  product 
candidates  that  we  develop.  We  intend  to  expand  our  insurance  coverage  for  products  to  include  the  sale  of 
commercial  products  if  we  obtain  marketing  approval  for  our  product  candidates  in  development,  but  we  may  be 
unable to obtain commercially reasonable product liability insurance for any products approved for marketing. Large 
judgments have been awarded in class action lawsuits based on drugs that had unanticipated side effects. If we are 
sued for any injury caused by our products, product candidates or processes, our liability could exceed our product 
liability insurance coverage and our total assets. Claims against us, regardless of their merit or potential outcome, 
may also generate negative publicity or hurt our ability to obtain physician endorsement of our products or expand 
our business.

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

Healthcare  providers,  including  physicians,  and  third-party  payors  will  play  a  primary  role  in  the 
recommendation  and  prescription  of  any  product  candidates  for  which  we  or  our  collaborator  obtains  marketing 
approval. Our arrangements with healthcare providers, third-party 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 research, market, sell and distribute our products for which we or 
our  collaborator  obtain  marketing  approval.  Restrictions  under  applicable  federal  and  state  healthcare  laws  and 
regulations, include the following:

•

•

•

•

•

the  federal  Anti-Kickback  Statute  prohibits  persons  from,  among  other  things,  knowingly  and  willfully 
soliciting, offering, receiving or providing remuneration, directly or indirectly, in cash or in kind, to induce or 
reward, or in return for, the referral of an individual for the furnishing or arranging for the furnishing, or the 
purchase, lease or order, or arranging for or recommending purchase, lease or order, of any good or service 
for which payment may be made under a federal healthcare program, such as Medicare and Medicaid;

the  federal  False  Claims  Act,  or  FCA,  imposes  criminal  and  civil  penalties,  including  through  civil 
whistleblower or qui tam actions, against individuals or entities for knowingly presenting, or causing to be 
presented,  to  the  federal  government,  claims  for  payment  that  are  false  or  fraudulent  or  making  a  false 
statement to avoid, decrease or conceal an obligation to pay money to the federal government;

the  federal  Health  Insurance  Portability  and  Accountability  Act,  or  HIPAA,  imposes  criminal  liability  for 
knowingly  and  willfully  executing  a  scheme  to  defraud  any  healthcare  benefit  program,  knowingly  and 
willfully  embezzling  or  stealing  from  a  healthcare  benefit  program,  willfully  obstructing  a  criminal 
investigation  of  a  healthcare  offense  or  knowingly  and  willfully  making  false  statements  relating  to 
healthcare matters;

HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act of 2009 and 
its  implementing  regulations,  or  HITECH,  also  imposes  obligations  on  certain  covered  entity  healthcare 
providers, health plans and healthcare clearinghouses, and their business associates that perform certain 
services involving the use or disclosure of individually identifiable health information as well as their covered 
subcontractors,  including  mandatory  contractual  terms,  with  respect  to  safeguarding  the  privacy,  security, 
processing and transmission of individually identifiable health information;

the  federal  Physician  Payments  Sunshine  Act,  as  amended,  and  its  implementing  regulations,  requires 
manufacturers  of  drugs,  devices,  biologics  and  medical  supplies  for  which  payment  is  available  under 
Medicare, Medicaid or the Children’s Health Insurance Program (with certain exceptions) to report annually 

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to  the  HHS  information  related  to  “payments  or  other  transfers  of  value”  made  to  physicians  (defined  to 
include doctors, dentists, optometrists, podiatrists and chiropractors), other health care professionals (such 
as    physician  assistants  and  nurse  practitioners)  and  teaching  hospitals,  as  well  as  information  regarding 
ownership and investment interests held by physicians and their immediate family members; and

•

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

Efforts  to  ensure  that  our  business  arrangements  with  third  parties  will  comply  with  applicable  healthcare 
laws and regulations will involve substantial costs. It is possible that governmental authorities will conclude that our 
business  practices  may  not  comply  with  current  or  future  statutes,  regulations  or  case  law  interpreting  applicable 
fraud  and  abuse  or  other  healthcare  laws  and  regulations.  If  our  operations  are  found  to  be  in  violation  of  any  of 
these  laws  or  any  other  governmental  regulations  that  may  apply  to  us,  we  may  be  subject  to  significant  civil, 
criminal  and  administrative  penalties,  damages,  fines,  additional  regulatory  oversight,  litigation,  imprisonment, 
exclusion  from  government  funded  healthcare  programs,  such  as  Medicare  and  Medicaid,  and  the  curtailment  or 
restructuring  of  our  operations.  If  any  of  the  physicians  or  other  healthcare  providers  or  entities  with  whom  we 
expect to do business is found not to be in compliance with applicable laws, that person or entity may be subject to 
criminal, civil or administrative sanctions, including exclusions from government funded healthcare programs.

Outside the United States, interactions between pharmaceutical companies and health care professionals 
are also governed by strict laws, such as national anti-bribery laws of EU member states, national sunshine rules, 
regulations,  industry  self-regulation  codes  of  conduct  and  physicians’  codes  of  professional  conduct.  Failure  to 
comply with these requirements could result in reputational risk, public reprimands, administrative penalties, fines or 
imprisonment.

Risks Related to Regulatory Approvals

The  regulatory  approval  processes  of  the  FDA  and  comparable  foreign  health  authorities  are  lengthy  and 
inherently  unpredictable.  Our  inability  to  obtain  regulatory  approval  for  our  product  candidates  would 
substantially harm our business.

Currently,  none  of  our  product  candidates  has  received  regulatory  approval  and  we  do  not  expect  our 
product candidates to be commercially available for several years, if at all. The time required to obtain approval from 
the  FDA  and  comparable  foreign  health  authorities  is  unpredictable  but  typically  takes  many  years  following  the 
commencement  of  preclinical  studies  and  clinical  trials  and  depends  upon  numerous  factors,  including  the 
substantial discretion of the health authorities. In addition, approval policies, regulations or the type and amount of 
preclinical  and  clinical  data  necessary  to  gain  approval  may  change  during  the  course  of  a  product  candidate’s 
development and may vary among jurisdictions. It is possible that none of our existing or future product candidates 
will ever obtain regulatory approval.

Our  product  candidates  could  fail  to  receive  regulatory  approval  from  the  FDA  or  a  comparable  foreign 

health authority for many reasons, including:

•

•

•

•

•

•

disagreement with the design or implementation of our clinical trials;

failure to demonstrate that a product candidate is safe and effective for its proposed indication;

failure of results of clinical trials to meet the level of statistical significance required for approval;

failure to demonstrate that a product candidate’s clinical and other benefits outweigh its safety risks;

disagreement with our interpretation of data from preclinical studies or clinical trials;

the insufficiency of data collected from clinical trials to support the submission and filing of a BLA or other 
submission or to obtain regulatory approval;

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•

•

failure  to  obtain  approval  of  the  manufacturing  processes  or  facilities  of  third-party  manufacturers  with 
whom we contract for clinical and commercial supplies; 

unfavorable quality review or audit findings; or

changes  in  the  approval  policies  or  regulations  that  render  our  preclinical  and  clinical  data  insufficient  for 
approval.

The  FDA  or  a  comparable  foreign  health  authority  may  require  more  information,  including  additional 
preclinical or clinical data, to support approval, which may delay or prevent approval and commercialization, or we 
may  decide  to  abandon  the  development  program  for  other  reasons.  If  we  obtain  approval,  regulatory  authorities 
may  approve  any  of  our  product  candidates  for  fewer  or  more  limited  indications  than  we  request,  may  grant 
accelerated  approval  based  on  a  surrogate  endpoint  and  contingent  on  the  successful  outcome  of  costly  post-
marketing  confirmatory  clinical  trials  or  may  approve  a  product  candidate  with  a  label  that  does  not  include  the 
labeling claims necessary or desirable for the successful commercialization of that product candidate.

In some jurisdictions such as the United States and the EU, initiating phase 3 clinical trials and clinical trials 
in the pediatric population is subject to a requirement to obtain approval or a waiver from the FDA, the competent 
authorities  of  the  EU  member  states  and/or  the  EMA.  If  we  do  not  obtain  such  waivers  or  approval,  our  ability  to 
conduct clinical trials and obtain marketing authorizations or approvals may be severely impaired, and our business 
may be adversely impacted.

The FDA has a Fast Track program that is intended to expedite or facilitate the process for reviewing new 
drug  products  that  meet  certain  criteria.  Specifically,  new  drugs  are  eligible  for  Fast Track  designation  if  they  are 
intended to treat a serious or life-threatening disease or condition and demonstrate the potential to address unmet 
medical  needs  for  the  disease  or  condition,  and  the  FDA  may  grant  accelerated  approval  based  on  a  surrogate 
endpoint reasonably likely to predict clinical benefit. However, Fast Track designation does not guarantee, or in any 
way  change  the  standards  for,  full  product  approval.  Accordingly,  although  NGM621  has  received  Fast  Track 
designation from the FDA for GA secondary to age-related macular degeneration and aldafermin has received Fast 
Track  designation  from  the  FDA  for  NASH,  we  may  not  necessarily  experience  faster  development  timelines  or 
achieve faster review or approval compared to conventional FDA procedures. 

Many agents in development for NASH have, or are expected to, opt for an accelerated approval pathway 
and  rely  on  surrogate  endpoints  for  initial  approval.  If  we  seek  accelerated  approval  for  one  of  our  product 
candidates based on a surrogate endpoint, the FDA may not accept such endpoint, may require additional studies 
or analysis or may not approve our product candidate on an accelerated basis, or at all. For example, in June 2020, 
Intercept Pharmaceuticals, Inc., or Intercept, announced that it had received a complete response letter regarding 
its  New  Drug  Application  for  obeticholic  acid  for  the  treatment  of  NASH,  in  which  the  FDA  indicated  that  it  had 
determined  that  the  predicted  benefit  of  obeticholic  acid  based  on  a  surrogate  histopathologic  endpoint  was 
uncertain  and  did  not  sufficiently  outweigh  the  potential  risks  to  support  accelerated  approval  for  the  treatment  of 
patients  with  liver  fibrosis  due  to  NASH.  The  FDA  recommended  that  Intercept  submit  additional  post-interim 
analysis efficacy and safety data from its ongoing Phase 3 study in support of potential accelerated approval and 
that the long-term outcomes phase of the study should continue. In addition, if full approval is granted for another 
product in the same indication for which we are seeking accelerated approval for one of our product candidates, the 
accelerated approval pathway may no longer be available to us for our product candidate.

In the EU, innovative products that target an unmet medical need and are expected to be of major public 
health  interest  may  be  eligible  for  a  number  of  expedited  development  and  review  programs,  such  as  the  Priority 
Medicines,  or  PRIME,  scheme,  which  provides  incentives  similar  to  the  breakthrough  therapy  designation  in  the 
United  States.  PRIME  is  a  voluntary  scheme  aimed  at  enhancing  the  EMA’s  support  for  the  development  of 
medicinal  products  that  target  unmet  medical  needs.  It  permits  increased  interaction  and  early  dialogue  between 
regulatory  authorities  and  companies  developing  promising  medicinal  products,  to  optimize  their  product 
development plans and speed up their evaluation to help the product potentially reach patients sooner than under 
the  normal  review  timelines.  Product  developers  that  benefit  from  PRIME  designation  are  potentially  eligible  for 
accelerated  assessment  of  their  marketing  authorization  applications,  or  MAA,  although  this  is  not  guaranteed. 
Benefits accrue to sponsors of product candidates with PRIME designation, including but not limited to, early and 
proactive  regulatory  dialogue  with  the  EMA,  frequent  discussions  on  clinical  trial  designs  and  other  development 
program elements, and potentially accelerated MAA assessment once a dossier has been submitted.

Our  failure  to  obtain  health  authority  approval  in  international  jurisdictions  would  prevent  us  from 
marketing our product candidates outside the United States.

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If  we  or  our  collaborators  succeed  in  developing  any  products,  we  intend  to  market  them  in  the  EU  and 
other  foreign  jurisdictions  in  addition  to  the  United  States.  In  order  to  market  and  sell  our  products  in  other 
jurisdictions,  we  must  obtain  separate  marketing  approvals  and  comply  with  numerous  and  varying  regulatory 
requirements. The approval procedure varies among countries and can involve additional testing. The time required 
to  obtain  approval  may  differ  substantially  from  that  required  to  obtain  FDA  approval.  The  regulatory  approval 
process  outside  the  United  States  generally  includes  all  of  the  risks  associated  with  obtaining  FDA  approval.  In 
addition, in many countries outside the United States, we must secure product pricing and reimbursement approvals 
before health authorities will approve the product for sale in that country. Obtaining foreign regulatory approvals and 
compliance with foreign regulatory requirements could result in significant delays, difficulties and costs for us and 
could delay or prevent the introduction of our products in certain countries. Further, clinical trials conducted in one 
country may not be accepted by health authorities in other countries and regulatory approval in one country does 
not ensure approval in any other country, while a failure or delay in obtaining regulatory approval in one country may 
have  a  negative  effect  on  the  regulatory  approval  process  in  others.  If  we  fail  to  obtain  approval  of  any  of  our 
product candidates by health authorities in another country, we will be unable to commercialize our product in that 
country, and the commercial prospects of that product candidate and our business prospects could decline.

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

Even if we obtain regulatory approval for a product candidate, it would be subject to ongoing requirements 
by  the  FDA  and  comparable  foreign  health  authorities  governing  the  manufacture,  quality  control,  further 
development,  labeling,  packaging,  storage,  distribution,  safety  surveillance,  import,  export,  advertising,  promotion, 
recordkeeping and reporting of safety and other post-market information. The FDA and comparable foreign health 
authorities  will  continue  to  closely  monitor  the  safety  profile  of  any  product  even  after  approval.  If  the  FDA  or 
comparable foreign health authorities become aware of new safety information after approval of any of our product 
candidates,  they  may  require  labeling  changes  or  establishment  of  a  Risk  Evaluation  and  Mitigation  Strategy,  or 
REMS,  or  similar  strategy,  impose  significant  restrictions  on  a  product’s  indicated  uses  or  marketing  or  impose 
ongoing requirements for potentially costly post-approval studies or post-market surveillance. Failure to comply with 
any  related  obligations  may  result  in  the  suspension  or  withdrawal  of  an  obtained  approval  and  in  civil  and/or 
criminal  penalties.  Receipt  of  approval  for  narrower  indications  than  sought,  restrictions  on  marketing  through  a 
REMS or similar strategy imposed in an EU member state or other foreign country, or significant labeling restrictions 
or  requirements  in  an  approved  label  such  as  a  boxed  warning,  could  have  a  negative  impact  on  our  ability  to 
recoup  our  research  and  development  costs  and  to  successfully  commercialize  that  product,  any  of  which  could 
materially and adversely affect our business, financial condition, results of operations and growth prospects. In any 
event, if we are unable to comply with our post-marketing obligations imposed as part of the marketing approvals in 
the United States, the EU, or other countries, our approval may be varied, suspended or revoked, product supply 
may be delayed and our sales of our products could be materially adversely affected.

In addition, manufacturers of drug substance and drug products and their facilities are subject to continual 
review and periodic inspections by the FDA and comparable foreign health authorities for compliance with current 
Good  Manufacturing  Practices,  or  cGMP,  regulations.  If  we  or  a  regulatory  agency  discover  previously  unknown 
problems with a product, such as adverse events of unanticipated severity or frequency, or problems with the facility 
where the product is manufactured, a regulatory agency may impose restrictions on that product, the manufacturing 
facility or us, including requiring recall or withdrawal of the product from the market or suspension of manufacturing. 
If we, our product candidates or the manufacturing facilities for our product candidates fail to comply with applicable 
regulatory  requirements,  or  undesirable  side  effects  caused  by  such  products  are  identified,  a  regulatory  agency 
may:

•

issue  safety  alerts,  Dear  Healthcare  Provider  letters,  press  releases  or  other  communications  containing 
warnings about such product;

• mandate modifications to promotional materials or require us to provide corrective information to healthcare 

practitioners;

require that we conduct post-marketing studies;

require us to enter into a consent decree, which can include imposition of various fines, reimbursements for 
inspection costs, required due dates for specific actions and penalties for noncompliance;

seek an injunction or impose civil or criminal penalties or monetary fines;

suspend marketing of, withdraw regulatory approval of or initiate a recall of such product;

•

•

•

•

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•

•

•

•

suspend any ongoing clinical trials;

refuse to approve pending applications or supplements to applications filed by us;

suspend or impose restrictions on operations, including costly new manufacturing requirements; or

seize or detain products or refuse to permit the import or export of products.

The  occurrence  of  any  event  or  penalty  described  above  may  inhibit  our  ability  to  commercialize  our 

products and generate revenue.

Advertising  and  promotion  of  any  product  candidate  that  obtains  approval  in  the  United  States  will  be 
heavily scrutinized by the FDA, Department of Justice, HHS, Office of Inspector General, state attorneys general, 
members of Congress and the public. Violations, including promotion of our products for unapproved (or off-label) 
uses,  are  subject  to  enforcement  letters,  inquiries  and  investigations  and  civil  and  criminal  sanctions  by  the 
government.  Additionally,  comparable  foreign  health  authorities,  public  prosecutors,  industry  associations, 
healthcare professionals and  other  members of the public will heavily scrutinize advertising and promotion of any 
product candidate outside of the United States.

In the United States, engaging in the impermissible promotion of our products for off-label uses can subject 
us to false claims litigation under federal and state statutes, which can lead to civil and criminal penalties and fines 
and  agreements  that  materially  restrict  the  manner  in  which  a  company  promotes  or  distributes  drug  products. 
These  false  claims  statutes  include  the  federal  FCA,  which  allows  any  individual  to  bring  a  lawsuit  against  a 
pharmaceutical company on behalf of the federal government alleging submission of false or fraudulent claims, or 
causing to present such false or fraudulent claims, for payment by a federal program such as Medicare or Medicaid. 
If the government prevails in the lawsuit, the individual will share in any fines or settlement funds. Since 2004, these 
FCA  lawsuits  against  pharmaceutical  companies  have  increased  significantly  in  volume  and  breadth,  leading  to 
several  substantial  civil  and  criminal  settlements  regarding  certain  sales  practices  promoting  off-label  drug  uses 
involving fines in excess of $1 billion. This growth in litigation has increased the risk that a pharmaceutical company 
will  have  to  defend  a  false  claim  action,  pay  settlement  fines  or  restitution,  agree  to  comply  with  burdensome 
reporting  and  compliance  obligations  and  be  excluded  from  Medicare,  Medicaid  and  other  federal  and  state 
healthcare  programs.  If  we  do  not  lawfully  promote  our  approved  products,  we  may  become  subject  to  such 
litigation  and,  if  we  do  not  successfully  defend  against  such  actions,  those  actions  may  have  a  material  adverse 
effect on our business, financial condition and results of operations.

The FDA’s policies may change, and additional government regulations may be enacted that could prevent, 
limit or delay regulatory approval of our product candidates. If we are slow or unable to adapt to changes in existing 
requirements  or  the  adoption  of  new  requirements  or  policies,  or  if  we  are  not  able  to  maintain  regulatory 
compliance,  we  may  lose  any  marketing  approval  that  we  may  have  obtained,  which  would  adversely  affect  our 
business, prospects and ability to achieve or sustain profitability.

Failure  to  comply  with  EU  and  EU  member  state  laws  that  apply  to  the  conduct  of  clinical  trials, 
manufacturing approval, marketing authorization of medicinal products and marketing of such products, both before 
and  after  grant  of  a  marketing  authorization,  or  with  other  applicable  regulatory  requirements,  may  result  in 
administrative, civil or criminal penalties. These penalties could include delays or refusal to authorize the conduct of 
clinical  trials,  or  to  grant  marketing  authorization,  product  withdrawals  and  recalls,  product  seizures,  suspension, 
withdrawal  or  variation  of  the  marketing  authorization,  total  or  partial  suspension  of  production,  distribution, 
manufacturing  or  clinical  trials,  operating  restrictions,  injunctions,  suspension  of  licenses,  fines  and  criminal 
penalties.

Many EU member states periodically review their reimbursement of medicinal products, which could have 
an  adverse  impact  on  reimbursement  status.  In  addition,  we  expect  that  legislators,  policymakers  and  healthcare 
insurance funds in the EU member states will continue to propose and implement cost-containing measures, such 
as lower maximum prices, lower or lack of reimbursement coverage and incentives to use cheaper, usually generic, 
products as an alternative to branded products, and/or branded products available through parallel import to keep 
healthcare costs down. Moreover, in order to obtain reimbursement for our products in some EU member states, we 
may  be  required  to  compile  additional  data  comparing  the  cost-effectiveness  of  our  products  to  other  available 
therapies. Health Technology Assessment, or HTA, of medicinal products is becoming an increasingly common part 
of the pricing  and reimbursement  procedures  in some EU member states,  including those representing the larger 
markets. The HTA process, which is currently governed by national laws in each EU member state, is the procedure 
to assess therapeutic, economic and societal impact of a given medicinal product in the national healthcare systems 
of the individual country. The outcome of an HTA will often influence the pricing and reimbursement status granted 
to  these  medicinal  products  by  the  competent  authorities  of  individual  EU  member  states.  The  extent  to  which 

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pricing  and  reimbursement  decisions  are  influenced  by  the  HTA  of  the  specific  medicinal  product  currently  varies 
between EU member states. In June 2021, the European Parliament and Council reached a provisional agreement 
on a draft HTA regulation that aims to harmonize the clinical benefit assessment of HTA across the EU. Entry into 
application  of  the  Regulation  could  impose  stricter  and  more  detailed  procedures  to  be  followed  by  marketing 
authorization holders concerning conduct of HTA in relation to their products that may influence related pricing and 
reimbursement decisions. If we are unable to maintain favorable pricing and reimbursement status in EU member 
states that represent significant markets, our anticipated revenue from and growth prospects for our products in the 
EU could be negatively affected.

Legislators,  policymakers  and  healthcare  insurance  funds  in  the  EU  may  continue  to  propose  and 
implement cost-containing measures to keep healthcare costs down; particularly due to the financial strain that the 
COVID-19 pandemic has placed on national healthcare systems of the EU member states. These measures could 
include limitations on the prices we will be able to charge for our products or the level of reimbursement available for 
these products from governmental authorities or third-party payors. Further, an increasing number of EU and other 
foreign  countries  use  prices  for  medicinal  products  established  in  other  countries  as  “reference  prices”  to  help 
determine  the  price  of  the  product  in  their  own  territory.  Consequently,  a  downward  trend  in  prices  of  medicinal 
products in some countries could contribute to similar downward trends elsewhere.

Even if we are able to obtain regulatory approvals for any of our product candidates, if they exhibit harmful 
side effects after approval, our regulatory approvals could be revoked or otherwise negatively impacted.

Even if we receive regulatory approval for any of our product candidates, we will have tested them in only a 
small number of patients during our clinical trials. If an application for marketing is approved for any of our product 
candidates and more patients begin to use our product, new risks and side effects associated with our products may 
be  discovered.  As  a  result,  health  authorities  may  revoke  their  approvals.  If  aldafermin  is  approved  by  the  FDA 
based  on  a  surrogate  endpoint  pursuant  to  accelerated  approval  regulations  (Subpart  E  regulations),  we  will  be 
required  to  conduct  additional  clinical  trials  establishing  clinical  benefit  on  the  ultimate  outcome  of  NASH. 
Additionally,  we  may  be  required  to  conduct  additional  clinical  trials,  make  changes  in  labeling  of  our  product, 
reformulate  our  product  or  make  changes  and  obtain  new  approvals  for  our  and  our  suppliers’  manufacturing 
facilities  for  our  product  candidates.  We  might  have  to  withdraw  or  recall  our  products  from  the  marketplace.  We 
may  also  experience  a  significant  drop  in  the  potential  sales  of  our  product  if  and  when  regulatory  approvals  for 
such  product  are  obtained,  experience  harm  to  our  reputation  in  the  marketplace  or  become  subject  to  lawsuits, 
including  class  actions.  Any  of  these  results  could  decrease  or  prevent  any  sales  of  our  approved  product  or 
substantially increase the costs and expenses of commercializing and marketing our product.

Risks Related to Our Intellectual Property

Our  success  depends  in  significant  part  upon  our  ability  to  obtain  and  maintain  intellectual  property 
protection for our products and technologies.

Our  success  depends  in  significant  part  on  our  ability  and  the  ability  of  our  current  or  future  licensors, 
licensees or collaborators to establish and maintain adequate intellectual property covering the product candidates 
that  we  plan  to  develop.  In  addition  to  taking  other  steps  designed  to  protect  our  intellectual  property,  we  have 
applied  for,  and  intend  to  continue  applying  for,  patents  with  claims  covering  our  technologies,  processes  and 
product candidates when and where we deem it appropriate to do so. However, the patent prosecution process is 
expensive and time-consuming, and we and our current or future licensors, licensees or collaborators may not be 
able to prepare, file and prosecute all necessary or desirable patent applications at a reasonable cost or in a timely 
manner.  It  is  also  possible  that  we  or  our  current  or  future  licensors,  licensees  or  collaborators  will  fail  to  identify 
patentable aspects of inventions made in the course of development and commercialization activities before it is too 
late to obtain patent protection for them. Pending and future patent applications filed by us or our current or future 
licensors’, licensees’ or collaborators’ may not result in patents being issued that protect our technology or product 
candidates,  or  products  resulting  therefrom,  in  whole  or  in  part,  or  that  effectively  prevent  others  from 
commercializing competitive technologies and products. 

We have filed numerous patent applications both in the United States and in certain foreign jurisdictions to 
obtain patent rights to our inventions, with claims directed to compositions-of-matter, methods of use, formulations, 
combination therapy and other technologies relating to our product candidates. There can be no assurance that any 
of these patent applications will issue as patents or, for those applications that do mature into patents, whether the 
claims  of  the  patents  will  exclude  others  from  making,  using  or  selling  our  product  or  product  candidates,  or 
products  or  product  candidates  that  are  substantially  similar  to  ours.  In  countries  where  we  have  not  and  do  not 
seek patent protection, third parties may be able to manufacture and sell products that are substantially similar or 

66

identical to our products or product candidates without our permission, and we may not be able to stop them from 
doing so.

Similar  to  other  biotechnology  companies,  our  patent  position  is  generally  highly  uncertain  and  involves 
complex legal and factual questions. In this regard, we cannot be certain that we or our current or future licensors, 
licensees  or  collaborators  were  the  first  to  make  an  invention,  or  the  first  inventors  to  file  a  patent  application 
claiming an invention in our owned or licensed patents or pending patent applications. In addition, even if patents 
are  issued,  given  the  amount  of  time  required  for  the  development,  testing  and  regulatory  review  of  our  product 
candidates, any patents  protecting such  candidates might expire before or shortly after the resulting products are 
commercialized.  Moreover,  the  laws  and  regulations  governing  patents  could  change  in  unpredictable  ways  that 
could weaken the ability of us and our current or future licensors, licensees or collaborators to obtain new patents or 
to  enforce  existing  patents  and  patents  we  may  obtain  in  the  future.  In  any  event,  the  issuance,  scope,  validity, 
enforceability  and  commercial  value  of  our  patent  rights  and  those  of  our  current  or  future  licensors,  licensees  or 
collaborators  are  highly  uncertain  and  may  not  effectively  prevent  others  from  commercializing  competitive 
technologies and products. 

In  some  circumstances,  we  may  not  have  the  right  to  control  the  preparation,  filing  and  prosecution  of 
patent  applications,  or  to  maintain  or  enforce  the  patents,  covering  technology  that  we  license  from  or  license  to 
third  parties  and  may  be  reliant  on  our  current  or  future  licensors,  licensees  or  collaborators  to  perform  these 
activities,  which  means  that  these  patent  applications  may  not  be  prosecuted,  and  these  patents  may  not  be 
enforced, in a manner consistent with the best interests of our business. If our current or future licensors, licensees 
or collaborators fail to establish, maintain, protect or enforce such patents and other intellectual property rights, such 
rights  may  be  reduced  or  eliminated.  If  our  current  or  future  licensors,  licensees  or  collaborators  are  not  fully 
cooperative or disagree with us as to the prosecution, maintenance or enforcement of any patent rights, such patent 
rights could be compromised.

In addition, the legal protection afforded to inventors and owners of intellectual property in countries outside 
of the United States may not be as broad or effective as that in the United States and we may be unable to acquire 
and enforce intellectual property rights outside the United States to the same extent as in the United States, if at all. 
Accordingly, our efforts, and those of our licensors, licensees or collaborators, to enforce intellectual property rights 
around the world may be inadequate to obtain a significant commercial advantage from the intellectual property that 
we own or license.

We own one issued United States patent that covers our NGM621 product candidate, although the product 
and  related  compositions-of-matter  and  methods  of  use  are  disclosed  and  claimed  in  other  pending  U.S.  non-
provisional  and/or  national  stage  applications  in  particular  foreign  countries.  We  do  not  currently  own  or  have  a 
license to any issued patents that cover our NGM707, NGM831 and NGM438 product candidates, although these 
product  candidates  are  disclosed  and  claimed  in  our  pending  U.S.  non-provisional  and  international  applications. 
The patent landscape surrounding all of our product candidates is crowded, and there can be no assurance that we 
will  be  able  to  secure  patent  protection  that  would  adequately  cover  such  product  candidates,  that  we  will  obtain 
sufficiently  broad  claims  to  be  able  to  prevent  others  from  selling  competing  products  or  that  we  will  be  able  to 
protect and maintain any patent protection that we initially secure.

Any  changes  we  make  to  our  product  candidates  to  cause  them  to  have  what  we  view  as  more 
advantageous  properties  may  not  be  covered  by  our  existing  patents  and  patent  applications,  and  we  may  be 
required  to  file  new  patent  applications  and/or  seek  other  forms  of  protection  for  any  such  altered  product 
candidates. The  patent  landscape  surrounding  the  technology  underlying  our  product  candidates  is  crowded,  and 
there  can  be  no  assurance  that  we  would  be  able  to  secure  patent  protection  that  would  adequately  cover  an 
alternative to any of our product candidates.

We  may  be  unable  to  obtain  intellectual  property  rights  or  technologies  necessary  to  develop  and 
commercialize our product candidates.

Several  third  parties  are  actively  researching  and  seeking  and  obtaining  patent  protection  in  the  fields  of 
cancer, retinal diseases, CVM-related diseases, including heart failure, and liver and metabolic diseases, and there 
are  issued  third-party  patents  and  published  third-party  patent  applications  in  these  fields.  The  patent  landscape 
around our product candidates is complex, and we are aware of several third-party patents and patent applications 
containing  claims  directed  to  compositions-of-matter,  methods  of  use  and  related  subject  matter,  some  of  which 
pertain, at least in part, to subject matter that might be relevant to our product candidates. However, we may not be 
aware of all third-party intellectual property rights potentially relating to our product candidates and technologies.

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Depending on what patent claims ultimately issue and how courts construe the issued patent claims, as well 
as  the  ultimate  formulation  and  method  of  use  of  our  product  candidates,  we  may  need  to  obtain  a  license  to 
practice the technology claimed in such patents. There can be no assurance that such licenses will be available on 
commercially  reasonable  terms,  or  at  all.  If  we  are  unable  to  successfully  obtain  rights  to  required  third-party 
intellectual property rights or maintain the existing rights to third-party intellectual property rights we have, we might 
be  unable  to  develop  and  commercialize  one  or  more  of  our  product  candidates,  which  could  have  a  material 
adverse effect on our business, financial condition, results of operations and prospects.

We  could  lose  the  ability  to  continue  the  development  and  commercialization  of  our  products  or  product 
candidates if we breach any license agreement related to those products or product candidates.

Our  commercial  success  depends  upon  our  ability,  and  the  ability  of  our  current  and  future  licensors, 
licensees and collaborators, to develop, manufacture, market and sell our products and product candidates and use 
our  proprietary  technologies  without  infringing  the  proprietary  rights  of  third  parties.  A  third  party  may  hold 
intellectual  property  rights,  including  patent  rights  that  are  important  or  necessary  to  the  development  of  our 
products.  As  a  result,  we  are  a  party  to  a  number  of  technology  and  patent  licenses  that  are  important  to  our 
business, and we expect to enter into additional licenses in the future. If we fail to comply with the obligations under 
these agreements, including payment and diligence obligations, our licensors may have the right to terminate these 
agreements.  In  the  event  of  a  termination  of  these  agreements,  we  may  not  be  able  to  develop,  manufacture, 
market or sell any product that is covered by these agreements or to engage in any other activities necessary to our 
business that require the freedom-to-operate afforded by the agreements, or we may face other penalties under the 
agreements.  For  example,  we  are  party  to  license  agreements  with  multiple  vendors,  including  our  licenses  with 
Horizon  Discovery  Ltd.  and  Lonza  Sales  AG,  under  which  we  license  cell  lines  and  other  technology  used  to 
produce multiple product candidates, including some that are currently subject to our collaboration with Merck. We 
require prior consent from some of these vendors to grant sub-licenses under these agreements. Therefore, these 
vendors  may  be  able  to  prevent  us  from  granting  sub-licenses  to  third  parties,  which  could  affect  our  ability  or 
Merck’s ability to use certain desired manufacturers in order to manufacture our product candidates. In the event of 
a  termination  of  our  license  agreements,  our  ability  or  Merck’s  ability  to  manufacture  or  develop  any  product 
candidates  covered  by  these  agreements  may  be  limited  or  halted  unless  we  can  develop  or  obtain  the  rights  to 
technology necessary to produce these product candidates.

Any of the foregoing could materially adversely affect the value of the product or product candidate being 
developed  under  any  such  agreement.  Termination  of  these  agreements  or  reduction  or  elimination  of  our  rights 
under  these  agreements  may  result  in  our  having  to  negotiate  new  or  amended  agreements,  which  may  not  be 
available to us on equally favorable terms, or at all, or cause us to lose our rights under these agreements, including 
our rights to intellectual property or technology important to our development programs.

We may become involved in lawsuits or other proceedings to protect or enforce our intellectual property, 
which  could  be  expensive,  time-consuming  and  unsuccessful  and  have  a  material  adverse  effect  on  the 
success of our business.

Third parties may infringe patents or misappropriate or otherwise violate intellectual property rights owned 
or controlled by us or our current or future licensors, licensees or collaborators. In the future, it may be necessary to 
initiate  legal  proceedings  to  enforce  or  defend  these  intellectual  property  rights,  to  protect  trade  secrets  or  to 
determine  the  validity  or  scope  of  intellectual  property  rights  that  are  owned  or  controlled  by  us  or  our  current  or 
future licensors, licensees or collaborators. Litigation could result in substantial costs and diversion of management 
resources, which could harm our business and financial results.

If we or our current or future licensors, licensees or collaborators initiated legal proceedings against a third 
party to enforce a patent covering a product candidate, the defendant could counterclaim that such patent is invalid 
or  unenforceable.  In  patent  litigation  in  the  United  States,  defendant  counterclaims  alleging  invalidity  or 
unenforceability  are  commonplace.  Grounds  for  a  validity  challenge  could  be  an  alleged  failure  to  meet  any  of 
several  statutory  requirements,  including  lack  of  novelty,  obviousness  or  non-enablement.  Grounds  for  an 
unenforceability  assertion  could  be  an  allegation  that  someone  connected  with  prosecution  of  the  patent  withheld 
relevant  information  from  the  United  States  Patent  and  Trademark  Office,  or  USPTO,  or  made  a  misleading 
statement,  during  prosecution.  In  an  infringement  or  declaratory  judgment  proceeding,  a  court  may  decide  that  a 
patent  owned  by  or  licensed  to  us  or  our  current  or  future  licensors,  licensees  or  collaborators  is  invalid  or 
unenforceable,  or  may  refuse  to  stop  the  other  party  from  using  the  technology  at  issue  on  the  grounds  that  the 
patent  does  not  cover  the  technology  in  question. An  adverse  result  in  any  litigation  proceeding  could  put  one  or 
more of the patents at risk of being invalidated, narrowed, held unenforceable or interpreted in such a manner that 
would not preclude third parties from entering the market with competing products.

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Third  parties  may  initiate  legal  proceedings  against  us  or  our  current  or  future  licensors,  licensees  or 
collaborators  to  challenge  the  validity  or  scope  of  intellectual  property  rights  we  own  or  control.  For  example, 
generic or biosimilar drug manufacturers or other competitors or third parties may challenge the scope, validity or 
enforceability  of  patents  owned  or  controlled  by  us  or  our  current  or  future  licensors,  licensees  or  collaborators. 
These  proceedings  can  be  expensive  and  time-consuming,  and  many  of  our  adversaries  may  have  the  ability  to 
dedicate substantially greater resources to prosecuting these legal actions than us. Accordingly, despite our efforts, 
we  or  our  current  or  future  licensors,  licensees  or  collaborators  may  not  be  able  to  prevent  third  parties  from 
infringing  upon  or  misappropriating  intellectual  property  rights  we  own,  control  or  have  rights  to,  particularly  in 
countries where the laws may not protect those rights as fully as in the United States.

There  is  a  risk  that  some  of  our  confidential  information  could  be  compromised  by  disclosure  during 
litigation because of the substantial amount of discovery required. Additionally, many foreign jurisdictions have rules 
of discovery that are different than those in the United States and that may make defending or enforcing our patents 
extremely  difficult. There  also  could  be  public  announcements  of  the  results  of  hearings,  motions  or  other  interim 
proceedings or developments. If securities analysts or investors perceive these results to be negative, it could have 
a material adverse effect on the price of shares of our common stock.

Third-party  pre-issuance  submission  of  prior  art  to  the  USPTO,  opposition,  derivation,  revocation, 
reexamination, inter partes review or interference proceedings, or other pre-issuance or post-grant proceedings, as 
well as other patent office proceedings or litigation in the United States or other jurisdictions brought by third parties 
against  patents  or  patent  applications  owned  or  controlled  by  us  or  our  current  or  future  licensors,  licensees  or 
collaborators, may be necessary to determine the inventorship, priority, patentability or validity of these patents or 
patent  applications.  An  unfavorable  outcome  could  leave  our  technology  or  product  candidates  without  patent 
protection  and  allow  third  parties  to  commercialize  our  technology  or  product  candidates  without  payment  to  us. 
Additionally, potential licensees or collaborators could be dissuaded from collaborating with us to license, develop or 
commercialize current or future product candidates if the breadth or strength of protection provided by our patents 
and  patent  applications  is  threatened.  Even  if  we  successfully  defend  such  litigation  or  proceeding,  we  may  incur 
substantial costs and it may distract our management and other employees.

Third  parties  may  initiate  legal  proceedings  against  us  alleging  that  we  infringe  their  intellectual  property 
rights  or  we  may  initiate  legal  proceedings  against  third  parties  to  challenge  the  validity  or  scope  of  the 
third-party intellectual property rights, the outcome of which would be uncertain and could have a material 
adverse effect on the success of our business.

Third  parties  may  initiate  legal  proceedings  against  us  or  our  current  or  future  licensors,  licensees  or 
collaborators  alleging  that  we  infringe  their  intellectual  property  rights.  Alternatively,  we  may  initiate  legal 
proceedings to challenge the validity or scope of intellectual property rights controlled by third parties, including in 
oppositions,  interferences,  revocations,  reexaminations,  inter  partes  review  or  derivation  proceedings  before  the 
USPTO  or  its  counterparts  in  other  jurisdictions.  In  this  regard,  we  are  aware  of  several  third-party  patents  and 
patent applications containing claims directed to compositions-of-matter, methods of use and related subject matter, 
some  of  which  pertain,  at  least  in  part,  to  subject  matter  that  might  be  relevant  to  our  product  candidates. These 
proceedings can be expensive and time-consuming, and many of our adversaries may have the ability to dedicate 
substantially greater resources to prosecuting these legal actions than us.

In  addition,  we  may  be  subject  to  claims  that  we  or  our  employees  have  used  or  disclosed  confidential 
information or intellectual property, including trade secrets or other proprietary information, of any such employee’s 
former employer, or that third parties have an interest in our patents as an inventor or co-inventor. Likewise, we and 
our  current  or  future  licensors,  licensees  or  collaborators  may  be  subject  to  claims  that  former  employees, 
collaborators  or  other  third  parties  have  an  interest  in  our  owned  or  in-licensed  patents,  trade  secrets  or  other 
intellectual property as an inventor or co-inventor. Litigation may be necessary to defend against these claims.

Even  if  we  believe  third-party  intellectual  property  claims  are  without  merit,  there  is  no  assurance  that  a 
court would find in our favor on questions of infringement, validity, enforceability or priority. In order to successfully 
challenge the validity of any such U.S. patent in federal court, we would need to overcome a presumption of validity 
in  favor  of  the  granted  third-party  patent.  This  is  a  high  burden,  requiring  us  to  present  clear  and  convincing 
evidence as to the invalidity of any such U.S. patent claim.

An  unfavorable  outcome  in  any  such  proceeding  could  require  us  and  our  current  or  future  licensors, 
licensees  or  collaborators  to  cease  using  the  related  technology  or  developing  or  commercializing  the  product  or 
product  candidate,  or  to  attempt  to  license  rights  to  it  from  the  prevailing  party,  which  may  not  be  available  on 
commercially  reasonable  terms,  or  at  all. Additionally,  we  could  be  found  liable  for  monetary  damages,  including 
treble  damages  and  attorneys’  fees,  if  we  are  found  to  have  willfully  infringed  a  patent. A  finding  of  infringement 

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could  prevent  us  from  commercializing  our  product  candidates  or  force  us  to  cease  some  of  our  business 
operations, which could materially harm our business.

Risks Related to Ownership of Our Common Stock

The market price of our common stock has been and may continue to be volatile, and you could lose all or 
part of your investment.

The market price for our common stock has fluctuated significantly from time to time, for example, varying 
between  a  high  of  $32.12  on  March  17,  2021  and  a  low  of  $8.81  on  October  7,  2019.  The  trading  price  of  our 
common  stock  has  been  and  may  continue  to  be  highly  volatile  and  subject  to  wide  fluctuations  in  response  to 
various  factors,  some  of  which  we  cannot  control.  In  addition  to  the  factors  discussed  elsewhere  in  this  “Risk 
Factors” section, these factors include:

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

developments associated with our collaboration with Merck or any termination of the collaboration;

the success of competitive products or technologies, including disclosure of interim data by our competitors;

regulatory  actions  with  respect  to  our  product  candidates  or  our  competitors’  product  candidates  or 
products;

results of clinical trials of our product candidates or those of our competitors;

timeline  delays  in  our  clinical  trials,  including  delays  resulting  from  the  evolving  effects  of  the  global 
COVID-19 pandemic or otherwise;

actual or anticipated changes in our growth rate relative to our competitors;

announcements by us or our competitors or collaborators of significant acquisitions, strategic collaborations, 
joint ventures, collaborations or capital commitments;

regulatory, legal or payor developments in the United States and other countries;

developments or disputes concerning patent applications, issued patents or other proprietary rights;

the recruitment or departure of key personnel;

the level of expenses related to any of our product candidates or clinical development programs;

the results of our efforts to in-license or acquire additional product candidates or products;

actual  or  anticipated  changes 
recommendations by securities analysts;

in  estimates  as 

to 

financial  results,  development 

timelines  or 

variations in our financial results or those of companies that are perceived to be similar to us;

fluctuations in the valuation of companies perceived by investors to be comparable to us;

share price and volume fluctuations attributable to inconsistent trading volume levels of our shares;

announcement or expectation of additional financing efforts;

sales of our common stock by us, our insiders or our other stockholders;

changes in the structure of healthcare payment systems;

• market conditions in the pharmaceutical and biotechnology sectors; and 

•

general economic, industry and market conditions.

In  addition,  the  stock  market  in  general,  and  The  Nasdaq  Global  Select  Market  and  biotechnology 
companies in particular, have experienced extreme price and volume fluctuations that have often been unrelated or 
disproportionate  to  the  operating  performance  of  these  companies,  including  in  connection  with  the  ongoing 
COVID-19 pandemic, which has resulted in decreased stock prices for many companies notwithstanding the lack of 
a  fundamental  change  in  their  underlying  business  models  or  prospects.  Broad  market  and  industry  factors, 
including worsening economic conditions and other adverse effects or developments relating to the evolving effects 
of the COVID-19 pandemic or geopolitical instability, may negatively affect the market price of our common stock, 
regardless of our actual operating performance. The realization of any of the above risks or any of a broad range of 
other risks, including those described elsewhere in this “Risk Factors” section, could have a dramatic and material 
adverse impact on the market price of our common stock.

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Because of potential volatility in our trading price and trading volume, we may incur significant costs from 
class action securities litigation.

Holders  of  stock  in  companies  that  have  a  volatile  stock  price  frequently  bring  securities  class  action 
litigation against the company that issued the stock. We may be the target of this type of litigation in the future. If 
any of our stockholders were to bring a lawsuit of this type against us, even if the lawsuit is without merit, we could 
incur substantial costs defending the lawsuit and the time and attention of our management could be diverted from 
other business concerns, either of which could seriously harm our business. Refer also to the risk factor titled “Sales 
of a substantial number of shares of our common stock in the public market could cause our stock price to fall.” 

An active trading market for our common stock may not be sustained.

Our  common  stock  is  currently  listed  on The  Nasdaq  Global  Select  Market  under  the  symbol  “NGM”  and 
trades  on  that  market.  We  cannot  ensure  that  an  active  trading  market  for  our  common  stock  will  be  sustained. 
Accordingly,  we  cannot  ensure  the  liquidity  of  any  trading  market,  your  ability  to  sell  your  shares  of  our  common 
stock when desired or the prices that you may obtain for your shares.

Our  principal  stockholders,  including  entities  affiliated  with  The  Column  Group,  Merck  and  management, 
own a substantial percentage of our stock and will be able to exert significant control over matters subject 
to stockholder approval.

Our executive officers, directors, significant stockholders, including entities affiliated with The Column Group 
and  Merck,  and  their  respective  affiliates,  beneficially  own  a  substantial  amount  of  our  voting  stock.  These 
stockholders may be able to determine all matters requiring stockholder approval. For example, these stockholders 
may  be  able  to  control  elections  of  directors,  amendments  of  our  organizational  documents  or  approval  of  any 
merger,  sale  of  assets  or  other  major  corporate  transaction.  The  interests  of  this  group  of  stockholders  may  not 
always  coincide  with  your  interests  or  the  interests  of  other  stockholders.  In  addition,  if  any  of  our  significant 
stockholders decide to sell a meaningful amount of their ownership position and there is not sufficient demand in the 
market for our common stock, our stock price could fall.

Sales of a substantial number of shares of our common stock in the public market could cause our stock 
price to fall.

For the trading days during the three months ended December 31, 2021, the average daily trading volume 
for our common stock on The Nasdaq Global Select Market was only 305,717 shares and, during the three months 
ended  December  31,  2020,  was  175,778  shares.  As  a  result,  sales  of  a  substantial  number  of  shares  of  our 
common stock in the public market, including pursuant to the Sales Agreement or by any of our large stockholders, 
or even the perception in the market that we or the holders of a large number of shares intend to sell shares, could 
reduce  the  market  price  of  our  common  stock.  In  addition,  as  a  result  of  the  low  trading  volume  of  our  common 
stock, the trading of relatively small quantities of shares by our stockholders could disproportionately influence the 
market  price  of  our  common  stock  in  either  direction.  The  price  for  our  shares  could,  for  example,  decline 
significantly  in  the  event  that  a  large  number  of  shares  of  our  common  stock  are  sold  on  the  market  without 
commensurate demand, as compared to an issuer with a higher trading volume that could better absorb those sales 
without an adverse impact on its stock price. Moreover, certain holders of our common stock have rights, subject to 
certain  conditions,  to  require  us  to  file  registration  statements  covering  their  shares  or  to  include  their  shares  in 
registration statements that we may file for ourselves or other stockholders.

We do not intend to pay dividends on our common stock so any returns will be limited to the value of our 
stock.

We currently anticipate that we will retain future earnings for the development, operation and expansion of 
our business and do not anticipate declaring or paying any cash dividends for the foreseeable future. Any return to 
stockholders will therefore be limited to the appreciation of their stock, if any.

Some  provisions  of  our  charter  documents,  Delaware  law  and  our  agreement  with  Merck  may  have  anti-
takeover effects or could otherwise discourage an acquisition of us by others, even if an acquisition would 
benefit our stockholders, and may prevent attempts by our stockholders to replace or remove our current 
management.

Provisions in our amended and restated certificate of incorporation and amended and restated bylaws, as 
well as provisions of Delaware law, could make it more difficult for a third party to acquire us or increase the cost of 

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acquiring  us,  even  if  doing  so  would  benefit  our  stockholders,  or  to  remove  our  current  management.  These 
provisions include:

•

•

•

•

•

•

a  board  of  directors  divided  into  three  classes  serving  staggered  three-year  terms,  such  that  not  all 
members of the board will be elected at one time;

authorizing the issuance of “blank check” preferred stock, the terms of which we may establish and shares 
of which we may issue without stockholder approval;

prohibiting  cumulative  voting  in  the  election  of  directors,  which  would  otherwise  allow  for  less  than  a 
majority of stockholders to elect director candidates;

prohibiting stockholder action by written consent, thereby requiring all stockholder actions to be taken at a 
meeting of our stockholders;

eliminating the ability of stockholders to call a special meeting of stockholders; and

establishing  advance  notice  requirements  for  nominations  for  election  to  the  board  of  directors  or  for 
proposing matters that can be acted upon at stockholder meetings.

These  provisions  may  frustrate  or  prevent  any  attempts  by  our  stockholders  to  replace  or  remove  our 
current management by making it more difficult for stockholders to replace members of our board of directors, who 
are responsible for appointing the members of our management. Because we are incorporated in Delaware, we are 
governed  by  the  provisions  of  Section  203  of  the  Delaware  General  Corporation  Law,  or  DGCL,  which  may 
discourage,  delay  or  prevent  someone  from  acquiring  us  or  merging  with  us  whether  or  not  it  is  desired  by  or 
beneficial to our stockholders. In addition, Section 203 of the DGCL prohibits a publicly held Delaware corporation 
from engaging in a business combination with an interested stockholder, which is generally a person that together 
with its affiliates owns, or within the last three years has owned, 15% of our voting stock, for a period of three years 
after  the  date  of  the  transaction  in  which  the  person  became  an  interested  stockholder,  unless  the  business 
combination is approved in a prescribed manner.

Certain provisions in our agreement with Merck may also deter a change of control. For example, under the 
current  terms  of  our  agreement  with  Merck,  a  change  of  control  gives  Merck  the  right  to  terminate  the  research 
phase of the collaboration as well as additional rights if our acquirer is a qualifying large pharmaceutical company or 
has a research, development or commercialization program that competes with a program licensed by Merck.

Any  provision  of  our  amended  and  restated  certificate  of  incorporation,  amended  and  restated  bylaws, 
Delaware law or our agreement with Merck that has the effect of delaying or deterring a change in control could limit 
the  opportunity  for  our  stockholders  to  receive  a  premium  for  their  shares  of  our  common  stock,  and  could  also 
affect the price that some investors are willing to pay for our common stock.

Our amended and restated certificate of incorporation provides that the Court of Chancery of the State of 
Delaware and the federal district courts of the United States will be the exclusive forum for substantially all 
disputes between us and our stockholders, which could limit our stockholders’ ability to obtain a favorable 
judicial forum for disputes with us or our directors, officers or employees.

Our amended and restated certificate of incorporation provides that the Court of Chancery of the State of 
Delaware  is  the  exclusive  forum  for  the  following  types  of  actions  or  proceedings  under  Delaware  statutory  or 
common law: any derivative action or proceeding brought on our behalf; any action asserting a breach of a fiduciary 
duty; any action asserting a claim against us arising pursuant to the DGCL, our amended and restated certificate of 
incorporation or our amended and restated bylaws; or any action asserting a claim against us that is governed by 
the internal affairs doctrine. This provision would not apply to suits brought to enforce a duty or liability created by 
the Exchange Act, or any other claim for which the federal courts have exclusive jurisdiction. Furthermore, Section 
22 of the Securities Act of 1933, as amended, or the Securities Act, creates concurrent jurisdiction for federal and 
state  courts  over  all  such  Securities  Act  actions.  Accordingly,  both  state  and  federal  courts  have  jurisdiction  to 
entertain such claims. To prevent having to litigate claims in multiple jurisdictions and the threat of inconsistent or 
contrary  rulings  by  different  courts,  among  other  considerations,  our  amended  and  restated  certificate  of 
incorporation  further  provides  that  the  federal  district  courts  of  the  United  States  will  be  the  exclusive  forum  for 
resolving  any  complaint  asserting  a  cause  of  action  arising  under  the  Securities Act.  While  the  Delaware  courts 
have  determined  that  such  choice  of  forum  provisions  are  facially  valid,  a  stockholder  may  nevertheless  seek  to 
bring a claim in a venue other than those designated in the exclusive forum provisions. In such instance, we would 
expect  to  vigorously  assert  the  validity  and  enforceability  of  the  exclusive  forum  provisions  of  our  amended  and 
restated  certificate  of  incorporation.  This  may  require  significant  additional  costs  associated  with  resolving  such 

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action in other jurisdictions and there can be no assurance that the provisions will be enforced by a court in those 
other jurisdictions.

These exclusive forum provisions may limit a stockholder’s ability to bring a claim in a judicial forum that it 
finds  favorable  for  disputes  with  us  or  our  directors,  officers  or  other  employees,  which  may  discourage  lawsuits 
against us and our directors, officers and other employees. If a court were to find either exclusive-forum provision in 
our amended and restated certificate of incorporation to be inapplicable or unenforceable in an action, we may incur 
further  significant  additional  costs  associated  with  resolving  the  dispute  in  other  jurisdictions,  all  of  which  could 
seriously harm our business.

General Risk Factors

We,  our  CROs,  our  CMOs,  our  current  and  potential  future  partners  and  other  third  parties  we  rely  on  or 
partner with could experience a cybersecurity incident that could harm our business.

We  collect,  store  and  transmit  proprietary,  confidential  and  sensitive  information,  including  personal 
information,  in  the  course  of  our  business.  Our  technology  systems  and  the  information  and  data  processed  and 
stored  in  our  technology  systems  or  otherwise  by  us  or  on  our  behalf,  and  the  technology  systems  of,  and  data 
accessed  on  our  behalf  by,  our  research  collaborators,  CROs,  CMOs,  contractors,  consultants  and  other  third 
parties  on  which  we  depend  to  operate  our  business,  may  be  vulnerable  to  security  breaches,  loss,  damage, 
corruption, unauthorized access, use or disclosure or misappropriation. Such incidents may result from the actions 
of a wide variety of actors, including traditional hackers, our personnel or the personnel of the third parties we work 
with, sophisticated nation-states and nation-state-supported actors. Threats we and third parties on which we rely 
may  face  are  constantly  evolving  and  include  (without  limitation),  malware,  viruses,  software  vulnerabilities  and 
bugs,  software  or  hardware  failure,  hacking,  denial  of  service  attacks,  social  engineering  (including  phishing), 
ransomware,  inside  threats,  credential  stuffing  or  other  cyberattacks,  telecommunications  failures,  earthquakes, 
fires,  floods  and  similar  threats.  Threats  such  as  ransomware  attacks,  for  example,  are  becoming  increasingly 
prevalent and severe. Extortion payments may alleviate the negative impact of a ransomware attack, but we may be 
unwilling  or  unable  to  make  such  payments  due  to,  for  example,  applicable  laws  or  regulations  prohibiting  such 
payments.

We may, under certain data privacy and security obligations, be required to, or we may choose to, expend 
significant  resources  or  modify  our  business  activities  (including  our  clinical  trial  activities)  in  an  effort  to  protect 
against  security  incidents.  While  we  have  developed  systems  and  processes  designed  to  protect  the  integrity, 
confidentiality and security of the confidential and personal information under our control, we cannot assure you that 
any  security  measures  that  we  or  our  third-party  service  providers  implement  will  be  effective  in  preventing 
cybersecurity  incidents.  There  are  many  different  cyber-crime  and  hacking  techniques,  and  as  such  techniques 
continue  to  evolve,  we  may  be  unable  to  anticipate  attempted  security  breaches,  identify  them  before  our 
information is exploited or react in a timely manner.

As a result of the ongoing COVID-19 pandemic, certain functional areas of our workforce remain on a full- 
or  part-time  basis  in  a  remote  work  environment  and  outside  of  our  corporate  network  security  protection 
boundaries,  which  imposes  additional  risks  to  our  business,  including  increased  risk  of  industrial  espionage, 
phishing and other cybersecurity attacks, and unauthorized dissemination of proprietary or confidential information, 
including personal information, any of which could have a material adverse effect on our business. 

Despite  our  efforts  to  strengthen  security  and  authentication  measures,  we  have  not  always  been  able  in 
the past, and may be unable in the future, to detect vulnerabilities in our information technology systems. We have 
experienced an overall increase in cybersecurity incidents, none of which, to date, have caused material disruption 
to  our  business,  or  to  our  knowledge,  involved  a  material  security  breach.  Most  recently,  in  December  2020,  we 
detected that an attacker had gained access to a single system on our network and unsuccessfully attempted to use 
that access to stage a broader attack against us. We or the third parties we rely on or partner with could experience 
a material system failure, security breach or other cybersecurity incident, including any related to or in connection 
with any of the aforementioned threats, in the future, which could interrupt our operations, disrupt our development 
programs  and  have  a  material  adverse  effect  on  our  business,  financial  condition  and  results  of  operations.  For 
example, the loss or corruption of clinical trial data from completed or future clinical trials could result in delays in 
our regulatory approval efforts and significantly increase our costs to recover or reproduce the data. Likewise, we 
rely on third parties for the manufacture of our product candidates, to analyze clinical trial samples and to conduct 
clinical trials, and cybersecurity incidents experienced by these third parties could have a material adverse effect on 
our  business.  Security  breaches  and  other  cybersecurity  incidents  affecting  us  or  the  third  parties  we  rely  on  or 
partner  with  could  also  result  in  substantial  remediation  costs  and  expose  us  to  litigation  (including  class  claims), 

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regulatory  enforcement  action  (for  example,  investigations,  fines,  penalties,  audits  and  inspections),  additional 
reporting requirements and/or oversight, fines, penalties, indemnification obligations, negative publicity, reputational 
harm,  monetary  fund  diversions,  interruptions  in  our  operations  (including  availability  of  data),  financial  loss  and 
other liabilities and harms. Additionally, such incidents may trigger data privacy and security obligations requiring us 
to notify relevant stakeholders. These disclosures are costly, and the disclosures or the failure to comply with such 
requirements could lead to adverse consequences.

Our contracts may  not contain  limitations of liability, and even where they do, there can be no assurance 
that  limitations  of  liability  in  our  contracts  are  sufficient  to  protect  us  from  claims  related  to  our  data  privacy  and 
security  obligations.  Additionally,  we  cannot  be  certain  that  our  insurance  coverage  will  be  adequate  for  data 
security liabilities actually incurred, will continue to be available to us on economically and commercially reasonable 
terms, or at all, or that any insurer will not deny coverage as to any future claim. The successful assertion of one or 
more  large  claims  against  us  that  exceed  available  insurance  coverage,  or  the  occurrence  of  changes  in  our 
insurance policies, including premium increases or the imposition of large deductible or co-insurance requirements, 
could adversely affect our reputation, business, financial condition and results of operations.

The withdrawal of the United Kingdom from the EU, commonly referred to as Brexit, could increase our cost 
of doing business, reduce our gross margins or otherwise negatively impact our business and our financial 
results.

Brexit  will  continue  to  create  significant  uncertainty  concerning  the  future  relationship  between  the  United 
Kingdom, or UK, and the EU, following the UK withdrawal from the EU in January 2020. Since a significant portion 
of the regulatory framework in the UK is derived from EU laws, Brexit materially impacts the regulatory regime with 
respect to the development, manufacture, importation, approval and commercialization of our product candidates in 
the UK or the EU. Among the changes that will now occur are that Great Britain (England, Scotland and Wales) will 
be treated as a “third country,” a country that is not a member of the EU and whose citizens do not enjoy the EU 
right to free movement.

In this regard, in December 2020, the EU and UK reached an agreement in principle on the framework for 
their  future  relationship,  the  EU-UK  Trade  and  Cooperation  Agreement,  or  TCA.  The  TCA  primarily  focuses  on 
ensuring free trade between the EU and the UK in relation to goods, including medicinal products.  As part of the 
TCA,  the  EU  and  the  UK  will  recognize  cGMP  inspections  carried  out  by  the  other  party  and  the  acceptance  of 
official  cGMP  documents  issued  by  the  other  party.  The  TCA  also  encourages,  although  it  does  not  oblige,  the 
parties to consult one another on proposals to introduce significant changes to technical regulations or inspection 
procedures. Among  the  areas  of  absence  of  mutual  recognition  are  batch  testing  and  batch  release. The  UK  has 
unilaterally  agreed  to  accept  EU  batch  testing  and  batch  release  for  a  period  of  at  least  2  years  until  January  1, 
2023. However, the EU continues to apply EU laws that require batch testing and batch release to take place in the 
EU territory. This means that medicinal products that are tested and released in the UK must be retested and re-
released when entering the EU market for commercial use. As it relates to marketing authorizations, Great Britain 
will  have  a  separate  regulatory  submission  process,  approval  process  and  national  marketing  authorization. 
Northern  Ireland  will,  however,  continue  to  be  covered  by  the  marketing  authorizations  granted  by  the  European 
Commission. For example, the scope of a marketing authorization for a medicinal product granted by the European 
Commission or by the competent authorities of EU member states will no longer encompass Great Britain (England, 
Scotland  and  Wales).  In  these  circumstances,  a  separate  marketing  authorization  granted  by  the  UK  competent 
authorities  will  be  required  to  place  medicinal  products  on  the  market  in  Great  Britain.  Northern  Ireland  will, 
however,  continue  to  be  covered  by  the  marketing  authorizations  granted  by  the  European  Commission.  These 
changes, as well as future changes, could increase the costs and complexity of doing business in or with the UK, 
which could adversely affect our business.

We  are  subject  to  rapidly  changing  and  increasingly  stringent  foreign  and  domestic  laws  and  regulations 
relating  to  privacy,  data  protection  and  information  security.  The  restrictions  imposed  by  these 
requirements or our actual or perceived failure to comply with them could harm our business.

We  may  collect,  use,  transfer  or  otherwise  process  proprietary,  confidential  and  sensitive  information, 
including personal information (including health-related data), which subjects us to numerous evolving and complex 
data privacy and security obligations, including various laws, regulations, guidance, industry standards, external and 
internal privacy and security policies, contracts and other obligations that govern the processing of such information 
by  us  and  on  our  behalf.  For  example,  we  process  personal  information  from  clinical  trials  participants  and  other 
individuals located in the European Economic Area, or EEA, and, if any of our product candidates are approved, we 
may  seek  to  commercialize  those  products  in  the  EEA.  The  collection,  use  and  other  processing  of  personal 
information, including health data, in the EEA or regarding residents of the EEA are governed by the EU’s General 

74

Data  Protection  Regulation  ((EU)  2016/679),  or  EU  GDPR,  and  other  relevant  laws  that  govern  patient 
confidentiality and storage of personal health data. Companies that violate the EU GDPR can face private litigation, 
prohibitions on data processing, other administrative measures, reputational damage and fines of up to the greater 
of 20 million Euros or 4% of their worldwide annual revenue. The EU GDPR requires us to, among other things: give 
detailed  disclosures  about  how  we  collect,  use  and  share  personal  information;  contractually  commit  to  data 
protection measures in our contracts with vendors; maintain adequate data security measures; notify regulators and 
affected individuals of certain data breaches; meet extensive privacy governance and documentation requirements; 
and  honor  individuals’  data  protection  rights,  including  their  rights  to  access,  correct  and  delete  their  personal 
information. The UK has incorporated an amended version of the EU GDPR into UK law, commonly referred to as 
the  UK  GDPR,  which  is  independent  from,  but  aligned  with,  the  EU  GDPR,  which  together  with  the  UK  Data 
Protection Act of 2018, or UK DPA, covers the processing of personal data of UK residents. Non-compliance with 
UK  data  protection  laws  may  result  in  monetary  penalties  of  up  to  £17.5  million  or  4%  of  worldwide  revenue, 
whichever is higher.

The  EU  GDPR  and  accompanying  laws  are  evolving  and  subject  to  interpretation  and  may  impose 
limitations  on  our  activities  or  otherwise  adversely  affect  our  business.  Because  of  the  remote  work  policies  we 
implemented due to the COVID-19 pandemic, information that is normally protected, including company confidential 
information, may be less secure. Cybersecurity and data security threats continue to evolve and raise the risk of an 
incident  that  could  affect  our  operations  or  compromise  our  business  information  or  sensitive  personal  data, 
including health data. We may also need to collect more extensive health-related information from our employees to 
manage our workforce.

Certain jurisdictions, including the EEA, UK and Switzerland, have enacted data localization laws and laws 
restricting cross-border transfers of personal information. For example, the EU GDPR generally restricts the transfer 
of  personal  information  from  the  EEA  to  countries  outside  of  the  EEA,  such  as  the  United  States,  which  the 
European  Commission  does  not  consider  is  providing  an  adequate  level  of  data  privacy  and  security.  One  of  the 
primary mechanisms designed to allow United States companies to continue to import personal information from the 
EA has been the European Commission’s Standard Contractual Clauses, or SCCs. SCCs are standard contractual 
obligations that may be entered between a party exporting personal information from the EU and a party receiving 
the personal information in a third country that has not been deemed by the European Commission to provide an 
adequate  level  of  data  privacy  and  security.  In  addition  to  implementing  and  complying  with  such  contractual 
obligations,  the  European  Commission’s  most  recent  version  of  the  SCCs,  released  on  June  4,  2021,  requires 
parties  to  meet  additional  obligations,  such  as  conducting  transfer  impact  assessments  to  determine  whether 
additional  security  measures  are  necessary  to  protect  the  data  at  issue.  If  adequate  data  protection  cannot  be 
guaranteed, EEA residents may complain to the data protection authorities, which may require data transfers under 
the contract to be suspended. The European Commission’s updated SCCs may further increase the legal risks and 
liabilities under European privacy, data protection and information security laws. Additionally, due to potential legal 
challenges, there exists some uncertainty regarding whether the SCCs will remain a valid mechanism for transfers 
of  personal  information  out  of  the  EEA.  Laws  in  the  UK  and  Switzerland  similarly  restrict  transfers  of  personal 
information outside of those jurisdictions to countries such as the United States that are deemed not to provide an 
adequate level of personal information protection.

We  continue  to  monitor  changes  in  data  protection  laws  related  to  the  cross-border  transfer  of  personal 
information; however, uncertainty remains regarding any future regulations, interpretations or guidance that may be 
issued, particularly by the EU authorities. At present, we primarily rely on individuals’ explicit consent, which can be 
revoked at any time, to transfer their personal information from the EU to the United States and other countries, but 
in  certain  cases  we  have  relied  or  may  rely  on  the  SCCs.  If  we  are  unable  to  rely  on  explicit  consent  to  transfer 
individuals’  personal  information  from  the  EU,  or  if  we  are  otherwise  unable  to  implement  a  valid  compliance 
solution  for  cross-border  transfers  of  personal  information,  we  will  face  increased  exposure  to  substantial  fines, 
regulatory  actions,  as  well  as  injunctions  against  the  export  and  processing  of  personal  information  from  Europe. 
Our inability to import personal information from the EEA, UK or Switzerland or other countries may also restrict our 
clinical trial activities in those countries; limit our ability to collaborate with CROs, service providers, contractors and 
other companies subject to laws restricting cross-border data transfers; require us to increase our data processing 
capabilities in other countries at significant expense and may otherwise negatively impact our business operations. 

Additionally,  other  countries  have  enacted  or  are  considering  enacting  similar  cross-border  data  transfer 
restrictions and laws requiring local data residency, which could increase the cost and complexity of delivering our 
services and operating our business.

Privacy  and  data  security  laws  in  the  United  States  at  the  federal,  state  and  local  level  are  increasingly 
complex and changing rapidly. For example, at the federal level, HIPAA, as amended by HITECH, imposes specific 

75

requirements  relating  to  the  privacy,  security  and  transmission  of  individually  identifiable  health  information. 
Additionally, at the state level, the privacy and data protection landscape is changing rapidly. For example, just over 
a  month  after  the  EU  GDPR  took  effect,  the  California  legislature  passed  the  California  Consumer  Privacy Act  of 
2018, or CCPA, which took effect on January 1, 2020. The CCPA gives California residents certain rights similar to 
the individual rights given under the EU GDPR, including the right to access and delete their personal information, 
opt-out of certain personal information sharing and receive detailed information about how their personal information 
is  used.  The  CCPA  provides  for  civil  penalties  for  violations,  including  statutory  fines  for  noncompliance  and  a 
limited  private  right  of  action  in  connection  with  certain  data  breaches.  Since  the  enactment  of  the  CCPA,  new 
privacy and data security laws have been proposed in more than half of the states and in United States Congress, 
reflecting a trend toward more stringent privacy legislation in the United States. The evolving patchwork of differing 
state and federal privacy and data security laws increases the cost and complexity of operating our business and 
increase our exposure to liability. The CCPA itself will expand substantially as a result of California voters approving 
a November 2020 ballot measure that adopted the California Privacy Rights Act of 2020, or CPRA, which becomes 
fully effective on January 1, 2023, and will, among other things, create a new administrative agency to implement 
and  enforce  California’s  privacy  laws.  While  certain  clinical  trials  activities  are  exempt  from  the  CCPA’s 
requirements,  other  personal  information  that  we  handle  may  be  subject  to  the  CCPA,  forthcoming  CPRA  and 
similar  laws,  which  may  increase  our  compliance  costs,  exposure  to  regulatory  enforcement  action  and  other 
liabilities.

Our  obligations  related  to  data  privacy  and  security  are  quickly  changing  in  an  increasingly  stringent 
fashion. These obligations may be subject to differing applications and interpretations, which may be inconsistent or 
in conflict among jurisdictions. Preparing for and complying with these obligations requires us to devote significant 
resources  (including,  without  limitation,  financial  and  time-related  resources).  These  obligations  may  necessitate 
changes  to  our  information  technologies,  systems  and  practices  and  to  those  of  any  third  parties  that  process 
personal information on our behalf. In addition, these obligations may require us to change aspects of our business 
model. Although we endeavor to comply with applicable data privacy and security obligations, we may at times fail 
(or be perceived to have failed) to do so. Moreover, despite our efforts, our personnel or third parties upon whom we 
rely may fail to comply with such obligations, which could impact whether or not we are in compliance.

If we fail, or are perceived to have failed, to address or comply with data privacy and security obligations, 
we  could  face  significant  consequences,  including  (without  limitation):  government  enforcement  actions  (e.g., 
investigations, fines, penalties, audits, inspections and similar); litigation (including class-related claims); additional 
reporting  requirements  and/or  oversight;  bans  on  processing  personal  information;  orders  to  destroy  or  not  use 
personal information; and imprisonment of company officials.  Any of these events could have a material adverse 
effect on our reputation, business or financial condition, including but not limited to: loss of customers; interruptions 
or  stoppages  in  our  business  operations  (including  clinical  trials);  inability  to  process  personal  information  or  to 
operate  in  certain  jurisdictions;  limited  ability  to  develop  or  commercialize  our  products;  expenditure  of  time  and 
resources to defend any claim or inquiry; adverse publicity; or revision or restructuring of our operations.

We use and generate materials that may expose us to material liability.

Our  research  programs  involve  the  use  of  hazardous  materials,  chemicals  and  radioactive  and  biological 
materials.  We  are  subject  to  foreign,  federal,  state  and  local  environmental  and  health  and  safety  laws  and 
regulations  governing,  among  other  matters,  the  use,  manufacture,  handling,  storage  and  disposal  of  hazardous 
materials and waste products. We may incur significant costs to comply with these current or future environmental 
and health and safety laws and regulations. In addition, we cannot completely eliminate the risk of contamination or 
injury  from  hazardous  materials  and  may  incur  material  liability  as  a  result  of  such  contamination  or  injury.  In  the 
event  of  an  accident,  an  injured  party  may  seek  to  hold  us  liable  for  any  damages  that  result. Any  liability  could 
exceed  the  limits  or  fall  outside  the  coverage  of  our  workers’  compensation,  property  and  business  interruption 
insurance  and  we  may  not  be  able  to  maintain  insurance  on  acceptable  terms,  if  at  all.  We  currently  carry  no 
insurance specifically covering environmental claims.

Our  operations  are  vulnerable  to  interruption  by  fire,  earthquake,  power  loss,  telecommunications  failure, 
terrorist activity and other events beyond our control, which could harm our business.

Our  facilities  have  experienced  electrical  blackouts  as  a  result  of  a  shortage  of  available  electrical  power. 
Future  blackouts,  which  may  be  implemented  by  the  local  electricity  provider  in  the  face  of  high  winds  and  dry 
conditions,  could  disrupt  our  operations.  Our  facility  is  located  in  a  seismically  active  region.  We  have  not 
undertaken a systematic analysis of the potential consequences to our business and financial results from a major 
earthquake, fire, power loss, terrorist activity or other disasters and do not have a comprehensive recovery plan for 
such disasters. In addition, we do not carry sufficient insurance to compensate us for actual losses from interruption 

76

of our business that may occur, and any losses or damages incurred by us could harm our business. In addition, the 
sole  supplier  of  clinical  drug  substances  for  NGM120,  NGM621,  NGM707,  NGM831  and  NGM438  is  located  in 
Lithuania, a region that has experienced political unrest. See “We rely completely on CMOs for the manufacture of 
our product candidates and are subject to many manufacturing risks, any of which could substantially increase our 
costs and limit supply of our product candidates and any future products.” If our operations or the operations of third 
parties  providing  services  to  us  experiences  are  disrupted  by  any  such  occurrences,  our  business  and  future 
prospects may be negatively affected.

Our ability to use net operating loss carryforwards to offset taxable income could be limited.

We plan to use our current year operating losses to offset taxable income from any revenue generated from 
operations,  including  corporate  collaborations.  To  the  extent  that  our  taxable  income  exceeds  any  current  year 
operating  losses,  we  plan  to  use  our  net  operating  loss  carryforwards  to  offset  income  that  would  otherwise  be 
taxable. Our net operating loss carryforwards generated in tax years ended on or prior to December 31, 2017 are 
only permitted to be carried forward for 20 years under applicable U.S. tax law. Under the 2017 Tax Act, as modified 
by  the  Coronavirus  Aid,  Relief  and  Economic  Security  Act,  or  the  CARES  Act,  our  federal  net  operating  losses 
generated  in  tax  years  beginning  after  December  31,  2017  may  be  carried  forward  indefinitely,  but  the  ability  to 
deduct  such  federal  net  operating  losses  generated  in  tax  years  beginning  after  December  31,  2020  is  limited  to 
80% of taxable income. It is uncertain if and to what extent various states will conform to the 2017 Tax Act or the 
CARES Act.

In addition, under Section 382 of the U.S. Internal Revenue Code of 1986, as amended, or the Code, and 
corresponding provisions of state law, if we experience an “ownership change,” generally defined as a greater than 
50% change, by value, in equity ownership over a three-year period, our ability to use our pre-change net operating 
loss carryforwards to offset our post-change income may be limited. Due to our initial public offering and other shifts 
in  our  stock  ownership,  we  have  experienced  ownership  changes  in  the  past  and  may  experience  ownership 
changes in the future as a result of subsequent shifts in our stock ownership, some of which are outside our control. 
As  a  result,  our  use  of  federal  net  operating  loss  carryforwards  could  be  limited.  State  net  operating  loss 
carryforwards may be similarly limited. In addition, at the state level, there may be periods during which the use of 
net operating losses is suspended or otherwise limited, which could accelerate or permanently increase state taxes 
owed. For example, California has imposed limits on the usability of California net operating loss carryforwards and 
certain tax credits to offset California taxable income or California tax liabilities in tax years beginning after 2019 and 
before  2023. Any  such  limitations  may  result  in  greater  tax  liabilities  than  we  would  incur  in  the  absence  of  such 
limitations and any increased liabilities could adversely affect our business, results of operations, financial position 
and cash flows.

New tax laws or regulations, changes to existing tax laws or regulations or changes in their application to 
us or our customers may have a material adverse effect on our business, cash flows, financial condition or 
results of operations.

New  income,  sales,  use  or  other  tax  laws,  statutes,  rules,  regulations,  directives,  decrees  or  ordinances 
could be enacted at any time, which could adversely affect our business and financial condition. Further, existing tax 
laws, statutes, rules, regulations or ordinances could be interpreted, changed, modified or applied adversely to us. 
For example, the 2017 Tax Act sanctioned many significant changes to the U.S. tax laws. Future guidance from the 
U.S. Internal Revenue Service, or IRS, and other tax authorities with respect to the 2017 Tax Act may affect us, and 
certain aspects of the 2017 Tax Act may be repealed or modified in future legislation. For example, the CARES Act 
modified certain provisions of the 2017 Tax Act. Changes in corporate tax rates, the realization of net deferred tax 
assets relating to our operations, the taxation of foreign earnings and the deductibility of expenses under the 2017 
Tax Act or future reform legislation could have a material impact on the value of our deferred tax assets, could result 
in significant one-time charges and could increase our future U.S. tax expense. 

Future changes in financial accounting standards or practices may cause adverse and unexpected revenue 
fluctuations and adversely affect our reported results of operations.

Future changes in financial accounting standards may cause adverse, unexpected revenue fluctuations and 
affect  our  reported  financial  position  or  results  of  operations.  Financial  accounting  standards  in  the  United  States 
are  constantly  under  review  and  new  pronouncements  and  varying  interpretations  of  pronouncements  have 
occurred frequently in the past and are expected to occur again in the future. As a result, we may be required to 
make  changes  in  our  accounting  policies.  Those  changes  could  affect  our  financial  condition  and  results  of 
operations or the way in which such financial condition and results of operations are reported. Compliance with new 
accounting  standards  may  also  result  in  additional  expenses.  As  a  result,  we  intend  to  invest  all  reasonably 

77

necessary  resources  to  comply  with  evolving  standards,  and  this  investment  may  result  in  increased  general  and 
administrative expenses and a diversion of management time and attention from business activities to compliance 
activities.

We continue to incur increased costs as a result of operating as a public company, and our management 
devotes substantial time to new compliance initiatives. In addition, we are obligated to develop and 
maintain proper and effective internal control over financial reporting. In the future, we may not complete 
our analysis of our internal control over financial reporting in a timely manner, or our internal control over 
financial reporting may not be determined to be effective, which may adversely affect investor confidence in 
our company and, as a result, the value of our common stock.

As  a  public  company,  we  incur  significant  legal,  accounting,  insurance  and  other  expenses,  and  these 
expenses further increased in connection with our loss of “emerging growth company” status as of December 31, 
2021. As  a  public  company,  we  are  subject  to  the  reporting  requirements  of  the  Securities  and  Exchange Act  of 
1934,  as  amended,  or  the  Exchange  Act,  the  Sarbanes-Oxley  Act  of  2002,  or  the  Sarbanes-Oxley  Act,  and  the 
Dodd-Frank Act, as well as rules adopted, and to be adopted, by the SEC and The Nasdaq Global Select Market. 
Our  management  and  other  personnel  devote  a  substantial  amount  of  time  to  these  compliance  initiatives. 
Moreover,  these  rules  and  regulations  increase  our  legal  and  financial  compliance  costs  and  may  make  some 
activities more time-consuming and costly. The increased costs will increase our net loss. For example, these rules 
and regulations make it more difficult and more expensive for us to obtain director and officer liability insurance and 
we  may  be  required  to  incur  substantial  costs  to  maintain  sufficient  coverage.  We  cannot  predict  or  estimate  the 
amount  or  timing  of  additional  costs  we  may  incur  in  the  future  to  respond  to  these  requirements.  The  impact  of 
these  requirements  could  also  make  it  more  difficult  for  us  to  attract  and  retain  qualified  persons  to  serve  on  our 
board of directors, our board committees or as executive officers.

Specifically,  in  order  to  comply  with  the  requirements  of  being  a  public  company,  we  need  to  undertake 
various actions, including maintaining effective internal controls and procedures. The Sarbanes-Oxley Act requires, 
among other things, that we maintain effective disclosure controls and procedures and internal control over financial 
reporting. We are continuing to develop and refine our disclosure controls and other procedures that are designed 
to  ensure  that  information  required  to  be  disclosed  by  us  in  the  reports  that  we  file  with  the  SEC  is  recorded, 
processed,  summarized  and  reported  within  the  time  periods  specified  in  the  SEC’s  rules  and  forms,  and  that 
information  required  to  be  disclosed  in  reports  under  the  Exchange Act  is  accumulated  and  communicated  to  our 
principal executive and financial officers. In addition, we must perform system and process evaluation and testing of 
our internal control over financial reporting to allow management to report on the effectiveness of our internal control 
over  financial  reporting,  as  required  by  Section  404  of  the  Sarbanes-Oxley  Act,  and  to  allow  our  independent 
registered  public  accounting  firm  to  issue  an  attestation  report  on  the  effectiveness  of  our  internal  control  over 
financial reporting. Our compliance with Section 404 of the Sarbanes-Oxley Act requires that we incur substantial 
accounting  expense  and  expend  significant  management  efforts.  We  currently  do  not  have  an  internal  audit  staff, 
and we have hired and will need to hire additional accounting and financial staff with appropriate public company 
experience and technical accounting knowledge. If we are not able to comply with the requirements of Section 404 
of the Sarbanes-Oxley Act in a timely manner, or if we or our independent registered public accounting firm identify 
deficiencies  in  our  internal  control  over  financial  reporting  that  are  deemed  to  be  material  weaknesses,  investors 
may lose confidence in our operating results and the price of our common stock could decline. In addition, if we are 
unable to continue to meet these requirements, we may not be able to remain listed on The Nasdaq Global Select 
Market.

Our ability to successfully implement our business plan and comply with Section 404 of the Sarbanes-Oxley 
Act  requires  us  to  be  able  to  prepare  timely  and  accurate  financial  statements.  We  expect  that  we  will  need  to 
continue  to  improve  existing,  and  implement  new  operational  and  financial  systems,  procedures  and  controls  to 
manage  our  business  effectively.  Any  delay  in  the  implementation  of,  or  disruption  in  the  transition  to,  new  or 
enhanced systems, procedures or controls may cause our operations to suffer and we may be unable to conclude 
that our internal control over financial reporting is effective and to obtain an attestation report from our independent 
registered public accounting firm as required under Section 404 of the Sarbanes-Oxley Act. This, in turn, could have 
an adverse impact on the price for our common stock, and could adversely affect our ability to access the capital 
markets.

Our disclosure controls and procedures may not prevent or detect all errors or acts of fraud.

We  designed  our  disclosure  controls  and  procedures  to  reasonably  assure  that  information  we  must 
disclose  in  reports  we  file  or  submit  under  the  Exchange Act  is  accumulated  and  communicated  to  management, 
and recorded, processed, summarized and reported within the time periods specified in the rules and forms of the 

78

SEC. We believe 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  our  control  system,  misstatements  due  to  error  or  fraud  may 
occur and not be detected.

If  securities  or  industry  analysts  do  not  publish  research,  or  publish  inaccurate  or  unfavorable  research, 
about our business, our stock price and trading volume could decline.

Our  stock  price  and  trading  volume  is  heavily  influenced  by  the  way  analysts  and  investors  interpret  our 
clinical  trial  results,  financial  information  and  other  disclosures.  If  securities  or  industry  analysts  do  not  publish 
research  or  reports  about  our  business,  delay  publishing  reports  about  our  business  or  publish  negative  reports 
about our business, regardless of accuracy, our stock price and trading volume could decline.

Item 1B. 

Unresolved Staff Comments.

None.

Item 2. 

Properties.

We  lease  and  occupy  approximately  122,000  square  feet  of  laboratory  and  office  space  in  South  San 
Francisco, California. The lease is scheduled to expire in December 2023. We believe that our current spaces are 
adequate  and  suitable  for  our  needs.  We  also  believe  we  will  be  able  to  extend  our  lease  or  obtain  new  and/or 
additional space, as needed, on commercially reasonable terms, although based on current market conditions our 
lease obligations will likely be higher in the future.

Item 3. 

Legal Proceedings.

None.

Item 4. 

Mine Safety Disclosures.

Not applicable.

79

PART II

Item 5. 

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

Market Information

Our  common  stock  has  been  listed  on  the  Nasdaq  Global  Select  Market  under  the  symbol  “NGM”  since 

April 4, 2019. Prior to that date, there was no public trading market for our common stock.

Holders of Record

As  of  the  close  of  business  on  February  23,  2022,  there  were  44  stockholders  of  record  of  our  common 
stock.  The  actual  number  of  stockholders  is  greater  than  the  number  of  stockholders  of  record  and  includes 
stockholders who are beneficial owners but whose shares are held in street name by brokers and other nominees. 
This  number  of  stockholders  of  record  also  does  not  include  stockholders  whose  shares  may  be  held  in  trust  by 
other entities.

Performance Graph 

The following stock performance graph compares the value of an investment in (i) our common stock, (ii) 
the Nasdaq Composite Index and (iii) the Nasdaq Biotechnology Index for the period from April 4, 2019 (the date 
our  common  stock  commenced  trading  on  the  Nasdaq  Global  Select  Market)  through  December  31,  2021.  The 
figures represented below assume an investment of $100 in our common stock at the closing price on April 4, 2019 
and  in  the  Nasdaq  Composite  Index  and  Nasdaq  Biotechnology  Index  on April  4,  2019  and  the  reinvestment  of 
dividends into shares of common stock. However, no dividends have been declared on our common stock to date. 
The  comparisons  in  the  table  are  required  by  the  Securities  and  Exchange  Commission,  or  SEC,  and  are  not 
intended to forecast or be indicative of possible future performance of our common stock.

80

NGM Biopharmaceuticals, Inc.

NASDAQ Composite Index

NASDAQ Biotechnology Index

4/4/2019

3/31/2021
12/31/2021
$  100.00  $  125.78  $  206.09  $  197.76  $  134.15  $  142.99  $  120.48 

12/31/2019

12/31/2020

6/30/2021

9/30/2021

100.00 

100.00 

113.70 

106.66 

163.31 

134.05 

167.86 

133.09 

183.79 

145.00 

183.08 

143.23 

198.24 

133.20 

The  information  under  “Performance  Graph”  is  not  deemed  to  be  “soliciting  material”  or  “filed”  with  the  SEC  or 
subject  to  Regulation  14A  or  14C,  or  to  the  liabilities  of  Section  18  of  the  Securities  Exchange  Act  of  1934,  as 
amended, or the Exchange Act, and is not to be incorporated by reference in any filing of NGM under the Securities 
Act of 1933, as amended, or the Securities Act, or the Exchange Act, whether made before or after the date of this 
Annual Report on Form 10-K and irrespective of any general incorporation language in those filings.

Recent Sales of Unregistered Securities

During the year ended December 31, 2021, we did not issue or sell any unregistered securities.

Issuer Purchases of Equity Securities

During the three-month period ended December 31, 2021, we repurchased unvested shares of our common 
stock  that  had  been  issued  upon  early  exercise  of  stock  options.  Upon  termination  of  employment  of  a  person 
holding  unvested  shares,  we  are  entitled  to  repurchase  the  unvested  shares.  The  following  table  summarizes  
repurchases of our common stock:

October 1 - October 31, 2021

November 1 - November 30, 2021

December 1 - December 31, 2021

Total

______________

Total Number of 
Shares Purchased (1)

Average Price Paid 
per Share

157 $ 

— 

— 

157 $ 

8.14 

— 

— 

8.14 

Total Number of 
Shares Purchased 
as Part of Publicly 
Announced Plans or 
Programs (2)

Maximum Number 
(or Approximate 
Dollar Value) of 
Shares that May Yet 
Be Purchased Under 
the Plans or 
Programs (2)

(1) All of the shares repurchased were repurchases of unvested shares of our common stock that had been issued upon early 

exercise of stock options.

(2) Not applicable. Share repurchases were not made pursuant to publicly announced plans or programs.

Item 6. 

[Reserved]

81

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 7. 

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

The following discussion and analysis of our financial condition and results of operations should be read in 
conjunction with our audited consolidated financial statements and related notes appearing elsewhere in this Annual 
Report.  This  discussion  and  analysis  contains  forward-looking  statements  based  upon  current  beliefs,  plans  and 
expectations that involve risks, uncertainties and assumptions, such as statements regarding our plans, objectives, 
expectations,  intentions  and  projections.  Our  actual  results  and  the  timing  of  events  could  differ  materially  from 
those anticipated in these forward-looking statements as a result of several factors that could impact our business, 
including those set forth in the section titled “Risk Factors” under Part I, Item 1A in this Annual Report on Form 10-
K.  In  some  cases,  you  can  identify  forward-looking  statements  by  terminology  such  as  “anticipate,”  “believe,” 
“continue,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “potentially,” “predict,” “should,” “will” or the negative 
of  these  terms  or  other  similar  expressions.  See  “Special  Note  Regarding  Forward-Looking  Statements”  in  this 
Annual Report on Form 10-K.

In  addition,  statements  that  “we  believe”  and  similar  statements  reflect  our  beliefs  and  opinions  on  the 
relevant subject. These statements are based upon information available to us as of the date of this Annual Report 
on  Form  10-K,  and  while  we  believe  such  information  forms  a  reasonable  basis  for  such  statements,  such 
information  may  be  limited  or  incomplete,  and  our  statements  should  not  be  read  to  indicate  we  have  conducted 
exhaustive inquiry into, or review of, all potentially available relevant information. These statements are inherently 
uncertain and investors are cautioned not to unduly rely upon these statements.

Overview 

We  are  a  biopharmaceutical  company  focused  on  discovering  and  developing  novel,  potentially  life-
changing  medicines  based  on  scientific  understanding  of  key  biological  pathways  underlying  retinal  diseases, 
cancer and liver and metabolic diseases. These diseases represent a significant burden for patients and healthcare 
systems  and,  in  some  cases,  are  leading  causes  of  morbidity  and  mortality.  Since  the  commencement  of  our 
operations  in  2008,  we  have  generated  a  robust  portfolio  of  product  candidates  ranging  from  early  discovery  to 
Phase  2b  development.  Currently,  we  have  seven  disclosed  programs,  including  four  in  Phase  2  or  2b  studies, 
across three therapeutic areas: cancer, retinal diseases and liver and metabolic diseases. Our biology-centric drug 
discovery  approach  aims  to  seamlessly  integrate  interrogation  of  complex  disease-associated  biology  and  protein 
engineering  expertise  to  unlock  proprietary  insights  that  are  leveraged  to  generate  promising  product  candidates 
and  enable  their  rapid  advancement  into  proof-of-concept  studies.  As  explorers  on  the  frontier  of  life-changing 
science,  we  aspire  to  operate  one  of  the  most  productive  research  and  development  engines  in  the 
biopharmaceutical  industry.  All  therapeutic  candidates  in  our  pipeline  have  been  generated  by  our  in-house 
therapeutic area-agnostic discovery engine, led by biology and motivated by unmet patient need. 

Pipeline Programs and Operational Updates

Pipeline Programs 

We currently have five product candidates in the clinic, three wholly-owned by us (NGM707, NGM120 and 
aldafermin), one being progressed by our collaborator, Merck Sharp & Dohme Corp., or Merck (MK-3655) and one 
optionable by Merck (NGM621). In addition, we have two wholly-owned product candidates expected to enter the 
clinic in the first half of 2022:

• Oncology.  Our  oncology  product  candidates  NGM707,  NGM831,  NGM438  and  NGM120  and  their  related 

compounds are wholly-owned by us.

◦

NGM707. NGM707, the lead asset in our myeloid reprogramming and checkpoint inhibition portfolio, 
is  a  dual  antagonist  monoclonal  antibody  that  is  designed  to  improve  patient  immune  responses  to 
tumors  by  inhibiting  both  Immunoglobulin-like  transcript  2,  or  ILT2  (also  known  as  LILRB1),  and 
Immunoglobulin-like transcript 4, or ILT4 (also known as LILRB2) receptors. We believe NGM707 has 
the potential to reprogram ILT4- and ILT2-expressing myeloid cells to shift them from a suppressive 
state that restricts anti-tumor immunity to a stimulatory state that may promote anti-tumor immunity. 
Blocking ILT2 may also reverse inhibition of ILT2-expressing lymphoid cells to further stimulate anti-
tumor immune responses. 

▪

In  June  2021,  we  initiated  the  open-label,  Phase  1  portion  of  a  Phase  1/2  clinical  trial 
evaluating  NGM707  as  a  monotherapy  and 
in  combination  with  KEYTRUDA® 
(pembrolizumab)  for  the  treatment  of  patients  with  advanced  solid  tumors.  We  expect  to 
enroll  approximately  180  patients  in  this  trial.  The  ongoing  Phase  1a  cohort  of  the  trial  is 

82

evaluating  NGM707  as  a  monotherapy.  The  Phase  1b  cohort  will  evaluate  NGM707  in 
combination with pembrolizumab in patients with advanced solid tumors.  

▪

Looking  forward:  We  anticipate  a  readout  of  initial  data  from  the  Phase  1a  cohort  in  the 
second half of 2022. The Phase 1 portion of the trial is expected to be followed by a Phase 2 
dose-expansion in cohorts of specific tumor types.

NGM831.  In August  2021,  we  disclosed  NGM831,  an  antagonist  antibody  that  is  designed  to  block 
the interaction of the Immunoglobulin-like transcript 3, or ILT3 (also known as LILRB4) receptor, with 
fibronectin,  as  well  as  other  cognate  ligands.  For  tumors  in  which  both  ILT3  and  fibronectin  are 
upregulated,  the  ILT3-fibronectin  signaling  pathway  may  act  as  a  stromal  checkpoint  to  repress 
myeloid  cell  function  and  inhibit  anti-tumor  immunity.  By  inhibiting  ILT3's  interaction  with  fibronectin 
and  its  other  ligands,  we  believe  NGM831  has  the  potential  to  mobilize  a  patient's  own  immune 
system  to  fight  tumors  by  shifting  myeloid  cells  from  a  suppressive  state  to  a  stimulatory  state  and 
promoting antitumor activity.   

▪

▪

The disclosure of NGM831 coincided with a publication in Cancer Immunology Research, a 
journal of the American Association for Cancer Research, describing our discovery of one of 
ILT3's functional ligands, fibronectin, a key component of the tumor stroma.

Looking  forward:  We  expect  to  initiate  first-in-human  testing  of  NGM831  in  patients  with 
advanced solid tumors in the first quarter of 2022.

NGM438.  NGM438  is  an  antagonist  antibody  that  is  designed  to  inhibit  leukocyte-associated 
immunoglobulin-like  receptor  1,  or  LAIR1,  and  thereby  promote  anti-tumor  immune  responses. 
NGM438  has  the  potential  to  potently  block  the  binding  of  all  collagens  to  LAIR1,  including  tumor-
derived collagens. Collagens produced by the tumor stroma are believed to bind LAIR1 to create an 
immuno-suppressive  tumor  microenvironment.  The  interaction  of  collagens  from  the  tumor  stroma 
with  LAIR1  on  immune  cells  represents  a  “stromal  checkpoint”  that  restrains  anti-tumor  immune 
responses.  Reinvigoration  of  these  collagen-suppressed  immune  cells  by  blocking  the  binding  of 
collagens to LAIR1 may address a key resistance mechanism that limits tumor responses to current 
immunotherapies.

▪

Looking  forward:  We  expect  to  initiate  first-in-human  testing  of  NGM438  in  patients  with 
advanced solid tumors in the second quarter of 2022.

NGM120.  NGM120  is  an  antagonist  antibody  that  binds  to  glial  cell-derived  neurotrophic  factor 
receptor alpha-like, or GFRAL, and is designed to block the effects of elevated serum levels of growth 
differentiation  factor  15,  or  GDF15.  We  designed  NGM120  as  a  potent,  humanized  monoclonal 
antibody  inhibitor  of  GFRAL  with  the  potential  for  once-monthly  or  less  frequent  dosing.  Preclinical 
studies suggest that NGM120 may reduce tumor growth and improve survival in syngeneic orthotopic 
pancreatic tumor models. 

◦

◦

◦

▪ We  are  conducting  the  Phase  1/2  PINNACLES  clinical  trial  to  assess  NGM120’s  effect  on 
cancer  and  cancer-related  cachexia  in  patients  with  select  advanced  solid  tumors  and 
metastatic pancreatic cancer. We are currently enrolling patients into a Phase 2 component of 
the  ongoing  PINNACLES  clinical  trial.  This  Phase  2  component  of  the  PINNACLES  trial  is 
testing NGM120 in combination with gemcitabine and Nab-paclitaxel as first-line treatment in 
patients with metastatic pancreatic cancer.

▪

▪

In  September  2021,  at  the  European  Society  for  Medical  Oncology,  or  ESMO,  Virtual 
Congress, we reported preliminary findings from two Phase 1 dose-escalation cohorts of the 
PINNACLES  trial,  including  a  Phase  1a  cohort  evaluating  NGM120  as  a  monotherapy  in 
patients  with  select  advanced  solid  tumors  and  a  Phase  1b  cohort  evaluating  NGM120  in 
combination  with  gemcitabine  and  Nab-paclitaxel  in  patients  with  metastatic  pancreatic 
cancer. The  preliminary  results  reported  at  ESMO  showed  that  NGM120  was  well  tolerated 
with no dose-limiting toxicities and provided encouraging initial signals of anti-cancer activity 
in patients with advanced solid tumors.

Looking forward: We plan to report additional data from the Phase 1a and Phase 1b cohorts 
of the PINNACLES trial in the second half of 2022. 

83

•

Retinal diseases.  

◦

NGM621. NGM621 is a humanized Immunoglobulin 1, or IgG1, monoclonal antibody administered via 
intravitreal,  or  IVT,  injection.  NGM621  was  engineered  to  potently  bind  to,  and  be  a  long-acting 
inhibitor of, complement C3 with the treatment goal of reducing disease progression in patients with 
geographic atrophy, or GA, secondary to age-related macular degeneration.  

▪

▪

▪

▪

Data  from  a  Phase  1  trial  we  conducted  showed  that  NGM621  was  well  tolerated,  with  no 
patients  experiencing  serious  adverse  events,  or  SAEs,  or  drug-related  adverse  events. 
Ocular adverse events observed were mild in severity and representative of those commonly 
associated with IVT injections.   

In  July  2021,  we  completed  enrollment  of  the  ongoing  Phase  2  CATALINA  clinical  trial, 
enrolling 320 patients at 65 sites in the United States. The CATALINA trial was designed to be 
a  Phase  3-supportive  or  -enabling  clinical  trial  and  is  evaluating  the  efficacy  and  safety  of 
NGM621  when  given  to  patients  with  GA  every  four  weeks  or  every  eight  weeks  via  IVT 
injections compared to sham control. 

In February 2022, NGM621 received Fast Track designation from the United States Food and 
Drug Administration, or FDA, for GA secondary to age-related macular degeneration.

Looking forward: We expect to report topline data from the Phase 2 CATALINA trial in the 
fourth quarter of 2022. We plan to use the CATALINA trial results and guidance from the FDA 
to inform Phase 3 planning and design for NGM621. Merck has a one-time option to license 
NGM621  and  its  related  compounds  upon  completion  of  the  ongoing  Phase  2  CATALINA 
clinical trial (either alone or bundled with all of the other ophthalmology compounds and their 
respective  related  compounds  included  within  the  scope  of  the  current  collaboration  with 
Merck).  

•

Liver and metabolic diseases.

◦

Aldafermin.  Aldafermin  is  an  engineered  analog  of  human  hormone  fibroblast  growth  factor  19,  or 
FGF19, that is administered through a once-daily subcutaneous injection. Aldafermin is wholly-owned 
by us. In May 2021, we announced that the ALPINE 2/3 Phase 2b trial of aldafermin in patients with 
non-alcoholic steatohepatitis, or NASH, and liver fibrosis stage 2 or 3, or F2 or F3, did not meet its 
primary  endpoint. As  a  result,  we  decided  to  suspend  further  development  of  aldafermin  in  patients 
with  F2/F3  NASH,  allowing  for  the  reallocation  of  resources  to  advancing  our  other  programs. 
Aldafermin remains in Phase 2b development in the ALPINE 4 trial for the treatment of patients with 
compensated NASH cirrhosis (liver fibrosis stage 4, or F4). 

▪

In January 2022, we completed enrollment of 160 patients in the United States, Europe, Hong 
Kong  and  Australia  in  our  Phase  2b  ALPINE  4  clinical  trial  of  aldafermin.  The  ALPINE  4 
clinical  trial  is  designed  to  evaluate  the  treatment  effect  of  aldafermin  over  48  weeks  in  a 
population  of  patients  with  NASH  with  F4  liver  fibrosis  and  well-compensated  cirrhosis.  We 
recently updated the design of the ALPINE 4 trial, elevating the Enhanced Liver Fibrosis, or 
ELF,  test,  a  reproducible,  quantitative  non-invasive  liver  prognostic  test  that  evaluates  liver 
fibrosis and correlates to liver-related outcomes, to be the primary endpoint for the trial. The 
ELF  test  is  a  composite  blood  test  measuring  the  presence  of  three  biomarkers  associated 
with  liver  matrix  metabolism.  Liver  biopsy  data  will  also  be  measured  and  reported  as  a 
secondary endpoint upon completion of the trial. 

▪

Looking  forward:  We  expect  to  report  topline  data  from  the  Phase  2 ALPINE  4  trial  in  the 
first half of 2023.

◦ MK-3655  (formerly  NGM313).  MK-3655  is  an  agonistic  antibody  discovered  by  us  that  selectively 
activates  fibroblast  growth  factor  receptor  1c-beta-klotho,  or  FGFR1c/KLB,  which  regulates  insulin 
sensitivity, blood glucose and liver fat and is administered every four weeks through a subcutaneous 
injection. MK-3655, in Phase 2b development for the treatment of NASH, was licensed by Merck in 
November 2018. 

▪ Merck is continuing enrollment in the worldwide 52-week randomized, double-blind Phase 2b 
trial of MK-3655 in patients with NASH and F2 or F3 liver fibrosis that it initiated in the fourth 
quarter of 2020.

84

We have additional undisclosed programs that are in various stages of development ranging from functional 

validation to preclinical development.

The success of each of our product candidates may be affected by numerous factors, including preclinical 
data,  clinical  data,  competition,  manufacturing  capability,  sales  capability,  collaboration  partners,  the  sufficiency  of 
our  cash  resources,  regulatory  matters,  third-party  payor  matters  and  commercial  viability.  We  do  not  have  any 
products approved for sale and do not anticipate generating revenue from product sales for the foreseeable future, if 
ever.  

Operational Updates 

Partnering has been and is expected to continue to be a key component of our strategy.  For example, our 
collaboration  with  Merck,  described  in  "  —  Our  Merck  Collaboration"  below,  historically  provided  us  with  robust 
financial  support  that  enabled  us  to  broaden  and  accelerate  our  research  efforts  and  to  develop  more  product 
candidates for major indications than we likely could have advanced on our own. Given the breadth of opportunities 
produced  by  our  prolific  discovery  engine,  and  the  narrower  scope  of  our  Merck  collaboration  going  forward,  we 
may  decide  to  pursue  additional  strategic  partners  to  progress,  in  whole  or  in  part,  some  of  our  wholly-owned 
product candidates and/or commercialize any resulting approved product. 

We  do  not  own,  and  have  no  plans  to  establish,  any  manufacturing  facilities.  All  of  our  manufacturing 
activities are outsourced to third-party contract development and manufacturing organizations or third-party contract 
manufacturing organizations, which we refer to collectively as CMOs, which are generally single-source suppliers of 
the  drug  product  or  drug  substance  they  are  manufacturing  for  us.  We  also  utilize  third-party  contract  research 
organizations, or CROs, to carry out many of our clinical development activities. We expect to be reliant on CMOs 
and CROs for these activities for the foreseeable future. Significant portions of our research and development, or 
R&D,  resources  are  focused,  and  will  continue  to  be  focused,  on  the  manufacture  and  testing  of  clinical  trial 
materials. If our CROs and CMOs fail to satisfy their contractual duties to us or meet expected deadlines or if our 
CMOs  experience  difficulties  in  scaling  production,  higher  than  anticipated  costs  or  lower  than  anticipated  yields, 
product  loss  due  to  contamination,  equipment  failure,  improper  installation  or  operation  of  equipment,  vendor  or 
operator  error,  turnover  of  qualified  staff  or  improper  storage  conditions,  difficulties  with  quality  control,  product 
stability or quality assurance testing, or difficulties procuring raw materials or components as a result of the ongoing 
COVID-19 pandemic or otherwise, our ongoing and planned trials and possible acceleration or expansion of those 
trials  may  be  delayed,  perhaps  substantially,  or  abandoned,  which  could  materially  and  adversely  affect  our 
business. For example, while we expect to commence first-in-human testing of NGM831 in the first quarter of 2022 
and of NGM438 in the second quarter of 2022, our planned individual new drug application, or IND, submissions for 
NGM438  and  NGM831  were  delayed  due  to  challenges  at  one  of  our    CMOs  with  respect  to  the  manufacture  of 
those product candidates, primarily related to analytical method qualification and release testing. It is possible that 
we could experience further supply-related delays that would create supply challenges and possible timing delays 
for  ongoing  and  planned  clinical  trials  or  delay  the  commencement  of  first-in-human  testing  of  future  product 
candidates.  In  addition,  there  is  increased  competition  in  the  biotechnology  industry  for  CMO  manufacturing  slots 
and other capabilities generally, which has had, and may continue to have, a negative impact on the availability of 
manufacturing capacity and therefore our ability to supply clinical trial materials for planned, ongoing, accelerated or 
expanded  clinical  trials.  Our  CMOs’  facilities  and  operations  have  also  been  adversely  affected  by  labor,  raw 
material and component shortages, high turnover of staff and difficulties in hiring trained and qualified replacement 
staff. Changes in economic conditions, supply chain constraints, labor, raw material and component shortages and 
steps taken by governments and central banks, particularly in response to the COVID-19 pandemic as well as other 
stimulus  and  spending  programs,  could  lead  to  higher  inflation  than  previously  experienced  or  expected,  which 
could, in turn, lead to an increase in costs. These supply chain effects, increased competition and higher costs of 
acquired goods and services may negatively impact our business operations and our financial results.

In addition, all of our product candidates other than aldafermin and MK-3655 are currently manufactured at 
a  facility  in  Lithuania. At  the  end  of  2021  and  into  2022,  tensions  between  Russia  and  the  United  States  and  its 
allies  escalated  when  Russia  amassed  large  numbers  of  military  ground  forces  and  support  personnel  on  the 
Ukraine-Russia border and, in February 2022, Russia invaded Ukraine. While the situation is evolving and fluid at 
the time of filing of this Annual Report on Form 10-K, the response from the United States and its allies has included 
both  economic  sanctions  and  NATO's  deployment  of  additional  military  forces  to  Eastern  Europe,  including  to 
Lithuania.  The invasion of Ukraine and the retaliatory measures taken or that may be taken by the United States, 
NATO and others create global security concerns, including the possibility of expanded regional or global conflict, 
and are likely to have short-term and likely longer-term negative impacts on regional and global economies, any or 

85

all  of  which  could  disrupt  our  supply  chain  and  adversely  affect  our  ability  to  conduct  ongoing  and  future  clinical 
trials of our product candidates and our ability to raise capital on favorable terms. 

We seek to allocate our capital efficiently and strategically and fund our portfolio based on each program’s 
scientific and other merits. Our discipline has been demonstrated by our decision not to proceed with development 
activities  on  multiple  potentially  viable  product  candidates  for  portfolio  management  reasons  to  concentrate  our 
resources on what we consider our most promising product candidates. However, given the substantial decrease in 
research  funding  we  will  receive  from  Merck  beginning  in  2022  commensurate  with  the  decreased  collaboration 
scope described below, going forward we will need to devote a substantial amount of our own financial resources to 
our  R&D  programs,  and  we  may  need  to  delay  or  suspend  development  activities  on  product  candidates  that  we 
consider promising unless and until we are able to raise sufficient additional capital and/or we will need to enter into 
additional collaborations in order to proceed with such development through to regulatory approval. 

Our Merck Collaboration

In 2015, we entered into a research collaboration, product development and license agreement with Merck, 
which,  together  with  amendments  made  prior  to  June  30,  2021,  is  referred  to  as  the  Original  Collaboration 
Agreement,  covering  the  discovery,  development  and  commercialization  of  novel  therapies  across  a  range  of 
therapeutic  areas,  including  a  broad,  multi-year  drug  discovery  and  early  development  program  financially 
supported  by  Merck,  but  scientifically  directed  by  us  with  input  from  Merck.  The  original  research  phase  of  the 
collaboration was for five years and was extended for an additional two years by Merck through March 2022. As part 
of that extension, Merck agreed to continue to fund up to $75.0 million of our R&D efforts each year consistent with 
the initial five-year research term and, in lieu of a $20.0 million extension fee payable to us, Merck agreed to make 
additional payments totaling up to $20.0 million in support of our R&D activities during 2021 through the first quarter 
of 2022.

On June 30, 2021, we entered into an amended and restated research collaboration, product development 
and license agreement with Merck, or the Amended Collaboration Agreement, replacing the Original Collaboration 
Agreement and extending the research phase of the collaboration, but with a narrower scope than in the Original 
Collaboration Agreement.  Under  the Amended  Collaboration Agreement,  the  collaboration  is  focused  primarily  on 
the  identification,  R&D  of  collaboration  compounds  directed  to  targets  of  interest  to  Merck  in  the  fields  of 
ophthalmology  and  cardiovascular  or  metabolic,  or  CVM,  disease,  including  heart  failure.  The  ophthalmology 
compounds in the collaboration include NGM621 (and its related compounds) and compounds directed against two 
other  undisclosed  ophthalmology  targets  (and  their  related  compounds).  The  collaboration  scope  also  includes 
certain laboratory testing and other activities on compounds that are directed to one of up to two undisclosed targets 
outside  of  the  fields  of  ophthalmology  and  CVM  disease,  or  the  Lab  Programs.  The  research  phase  will  now 
continue generally through March 31, 2024, with possible extensions for each of the various programs to allow us or 
Merck to complete ongoing development.

Under  the  Amended  Collaboration  Agreement,  Merck  committed  to  provide  up  to  $86.0  million  in  R&D 
funding for the four calendar quarters ending March 31, 2022. Merck is providing significantly more limited annual 
R&D funding beginning in 2022.  For the period starting on April 1, 2022 and ending on March 31, 2024, Merck will 
provide up to $20.0 million of R&D funding for the ophthalmology programs (other than NGM621), the CVM-related 
programs  and  the  Lab  Programs.  If  the  parties  mutually  agree  to  extend  the  research  phase  for  the  CVM-related 
programs  from  March  31,  2024  to  March  31,  2026,  then  Merck  will  provide  up  to  a  total  of  $20.0  million  in  R&D 
funding during the additional two years of the CVM program research phase. Merck will also fund certain R&D costs 
related  to  NGM621  in  an  amount  expected  to  be  up  to  approximately  $20.0  million,  until  the  earlier  of  Merck's 
decision to exercise, or not to exercise, its License Option with respect to NGM621 alone or bundled with the other 
continuing  ophthalmology  compounds  (as  described  below  and  in  "Business  -  Our  Collaboration  with  Merck  - 
Description of Amended Collaboration Agreement" in Part I, Item 1 of this Annual Report on Form 10-K) or, March 
31, 2024. 

In addition, we have certain obligations to conduct R&D related to collaboration compounds that will not be 
reimbursed by Merck. We are required to use commercially reasonable efforts to research and develop a specific 
product  candidate  directed  to  an  ophthalmology  target  to  be  ready  by  March  31,  2023  for  starting  investigational 
new drug application-, or IND-, enabling studies and we are responsible for the cost of such work after March 2022. 
We will have additional R&D funding obligations under the collaboration of up to $5.0 million or $15.0 million in the 
event that Merck, as described in greater detail below, exercises its License Option to NGM621 alone or bundled 
with the other continuing ophthalmology compounds, respectively, and pays us the applicable option exercise fee. 
We also may  spend more  than  the  amounts we will be  reimbursed by Merck for activities related to collaboration 
compounds, including certain NGM621 costs necessary to avoid delays in Phase 3 readiness. 

86

Under  the  Original  Collaboration  Agreement,  upon  the  completion  of  each  proof-of-concept  clinical  trial 
under the program, Merck had a one-time option to obtain a worldwide, exclusive license to the product candidate 
tested in the trial and compounds related to it, referred to as a License Option.  Under the Amended Collaboration 
Agreement,  Merck  retains  a  License  Option  to  each  collaboration  compound  and  its  related  compounds  upon 
completion  of  a  human  proof-of-concept  trial  for  a  particular  collaboration  compound,  regardless  of  the  results  of 
such trial, or at earlier points as specified in the Amended Collaboration Agreement, including the option to license 
NGM621 and its related compounds upon completion of a human proof-of-concept trial (either alone or bundled with 
all of the other ophthalmology collaboration compounds and their respective related compounds included within the 
scope of the Amended Collaboration Agreement). For each program for which Merck exercises its License Option 
and  pays 
further  development  and 
commercialization  activities for  the  licensed compounds and we have the option, when a licensed compound has 
advanced  to  Phase  3  clinical  trials,  to  receive  milestones  and  royalty  payments  or,  in  certain  cases,  to  co-fund 
development and participate in a global cost and profit share arrangement of up to 50%, with an additional option to 
co-detail any such licensed compounds in the United States. If Merck does not exercise a License Option within the 
specified  time  period,  then  we  would  be  free  to  develop  and  commercialize  the  product  candidate  tested  in  the 
proof-of-concept trial and its related compounds independently or with third-party partners, subject to an obligation 
to make low single-digit royalty payments to Merck. Merck exercised its License Option for MK-3655 and its related 
FGFR1c/KLB agonists in November 2018 under the Original Collaboration Agreement.  

the  applicable  option  exercise 

is  responsible 

fee,  Merck 

for  any 

As  a  result  of  entering  into  the  Amended  Collaboration  Agreement,  we  have  the  right  to  independently 
research,  develop  and  commercialize  all  of  the  clinical,  preclinical  and  research  assets  that  we  researched  or 
developed under the Original Collaboration Agreement that are now outside the narrower scope of the collaboration, 
including  NGM707,  NGM831,  NGM438  and  NGM120,  subject  to  an  obligation  to  make  low  single-digit  royalty 
payments  to  Merck.  The  parties’  rights  and  obligations  remain  the  same  with  respect  to  MK-3655  and  its  related 
FGFR1c/KLB agonists. We also have full rights to all future programs we pursue that fall outside of the scope of the 
specific therapeutic areas and programs included in Amended Collaboration Agreement.

Similar  to  the  Original  Collaboration  Agreement,  during  the  applicable  research  phase  (including  any 
applicable  tail  period  for  each  program  as  described  in  "Business  -  Our  Collaboration  with  Merck  -  Description  of 
Amended  Collaboration Agreement"  in  Part  I,  Item  1  of  this Annual  Report  on  Form  10-K)  for  the  ophthalmology 
programs,  CVM-related  programs  and  Lab  Programs,  we  may  not  directly  or  indirectly  research,  develop, 
manufacture  or  commercialize,  outside  of  the  collaboration,  any  product  with  specified  activity  against  any  target 
that is being researched or developed under the applicable programs and, if Merck exercises its License Option for 
a  program,  we  may  not  directly  or  indirectly  research,  develop,  manufacture  or  commercialize  any  product  with 
specified activity against the target that is the subject of that program for so long as Merck’s license to it remains in 
effect.  In  addition,  under  the  Amended  Collaboration  Agreement,  we  are  prohibited  from  directly  or  indirectly 
researching,  developing  or  commercializing  any  product  for  the  treatment  of  heart  failure  with  preserved  ejection 
fraction, or HFpEF, during the research phase for the CVM-related programs. 

Because,  under  the  Amended  Collaboration  Agreement,  the  level  of  R&D  funding  from  Merck  will  be 
substantially lower on an annual and overall basis beginning in 2022 than the R&D funding previously provided by 
Merck, we will need to devote a substantial amount of our own financial resources to our R&D programs, particularly 
with  respect  to  our  wholly-owned  programs,  and,  to  a  lesser  extent,  with  respect  to  programs  that  are  within  the 
scope  of  the  collaboration  under  the Amended  Collaboration Agreement  that  we  are  required  to  fund.  In  addition, 
our funding requirements would increase for any programs that are within the scope of the current collaboration in 
the  event  Merck  does  not  elect  to  license  these  programs  and  we  decide  to  continue  them,  in  the  event  Merck 
elects to terminate its license to any program it licenses and we decide to continue it or in the event we opt to co-
develop any Merck-licensed programs. Accordingly, we will need to raise significant additional capital and/or we will 
need to enter into additional collaborations in order to proceed with development through regulatory approval and 
commercialization of our current and potential future product candidates. Neither may be possible and, as a result, if 
adequate funds are not available when we need them, we may need to significantly delay, scale back or discontinue 
development of some or all of such product candidates or scale back or discontinue discovery efforts, which could 
have a material adverse effect on our business, operating results and prospects, or we may be required to cease 
operations altogether. 

For  more  information  on  the  terms  of  the  Amended  Collaboration  Agreement,  see  "Business  -  Our 
Collaboration with Merck - Description of Amended Collaboration Agreement" in Part I, Item 1 of this Annual Report 
on Form 10-K and Note 5, “Research Collaboration and License Agreements,” of the notes to audited consolidated 
financial statements included in Part II, Item 8 of this Annual Report on Form 10-K.

87

Financial Highlights

Since inception, we have funded our operations primarily through:

•

•

•

•

•

fees  received  from  collaboration  partners,  primarily  Merck,  which  since  inception  through 
December 31, 2021 includes reimbursement of R&D expenses of $497.7 million, and upfront cash 
licensing fees of $123.0 million, primarily from Merck, and a payment of $20.0 million from Merck to 
license MK-3655 and related compounds;

proceeds from private placements of convertible preferred stock prior to our initial public offering, or 
IPO, including approximately $106.0 million of our Series E convertible preferred stock purchased 
by Merck;

net proceeds from our IPO in 2019 of approximately $107.8 million, together with proceeds from the 
concurrent private placement of shares of common stock to Merck of $65.9 million; 
net  proceeds  of  $22.1  million  from  sales  of  817,100  shares  of  our  common  stock  under  an  Open 
Market Sale AgreementSM, or the Sales Agreement, we entered into with Jefferies LLC, or Jefferies, 
in June 2020 (809,700 shares sold at an average price of $27.94 per share in December 2020 and 
7,400 shares sold at an average price of $27.22 per share in September 2021); and

net proceeds of $134.6 million from the sale of 5,324,074 shares of our common stock in January 
2021  upon  completion  of  an  underwritten  public  offering  of  our  common  stock,  or  the  follow-on 
offering, which included the full exercise by the underwriters of their option to purchase additional 
shares.

At  December  31,  2021,  we  had  $366.3  million  in  cash,  cash  equivalents  and  short-term  marketable 

securities.

We  have  incurred  net  losses  each  year  since  our  inception.  As  of  December  31,  2021,  we  had  an 
accumulated  deficit  of  $419.0  million.  Substantially  all  of  our  net  losses  have  resulted  from  costs  incurred  in 
connection with our R&D programs and general and administrative, or G&A, costs associated with our operations. 
Our net losses may fluctuate significantly from quarter-to-quarter and year-to-year, depending on the timing of our 
clinical trials and our expenses on other R&D activities, and the amount of R&D funding we receive from Merck or 
future collaboration partners, if any, particularly after March 2022. For further discussion of our financial position and 
future sources of funding, see “Liquidity and Capital Resources” below.

COVID-19 Business Update

We  are  continuing  to  closely  monitor  the  impact  of  the  global  COVID-19  pandemic  on  our  business  and 
have  taken  and  continue  to  take  proactive  efforts  designed  to  protect  the  health  and  safety  of  our  patients, 
employees, clinical trial investigators and site staff, while maintaining business continuity. Following guidance from 
federal,  state  and  local  authorities,  we  operated  with  a  primarily  remote  work  model  from  March  2020  through 
October  2021,  under  which  employees  working  on  site  were  mostly  individuals  conducting  essential  in-person 
laboratory work and other business functions considered essential under COVID-19 regulations and guidance, while 
others  worked  remotely.  In  October  2021,  we  allowed  additional  employees  to  return  to  onsite  work.  With  the 
increased  rate  of  transmission  experienced  with  the  Omicron  SARS-CoV-2  variant  in  early  2022,  we  pivoted  to 
temporarily  discouraging  in-person  meetings  and  presence  on  site  unless  necessary  to  perform  one’s  job 
responsibilities.  There  were  relatively  minor  impacts  on  overall  productivity  as  we  operated  under  a  remote  work 
model  and  under  our  current  hybrid  work  model.    However,  the  labor  market  has  tightened  significantly  since  the 
beginning  of  the  COVID-19  pandemic,  and  we  have  experienced  employee  attrition  at  rates  higher  than  we 
experienced historically, together with an increased rate of hiring new employees. We cannot predict whether these 
trends will continue or be exacerbated, the impact of COVID-19 on future productivity or whether or when we may 
be required to return to a more restrictive work model as the pandemic continues to evolve.  

For patients enrolled in our clinical trials, we work closely with clinical trial investigators and site staff with 
the goal of continuing treatment in a manner designed to uphold trial integrity, while allowing some flexibility in the 
manner and timing of patient visits, and to observe government and institutional guidelines designed to safeguard 
the health and safety of patients, clinical trial investigators and site staff. During the COVID-19 pandemic, we have 
experienced, from time to time, a slower pace of clinical trial site initiation and clinical trial enrollment than originally 
anticipated  in  certain  of  our  clinical  trials,  and  we  experienced  a  higher  subject  dropout  rate  in  our  aldafermin 
ALPINE 2/3 trial than we had anticipated based on our previous trials in patients with NASH. We believe this may 
be  due  to  factors  such  as  the  vulnerability  of  our  studied  patient  populations,  clinical  trial  site  suspensions, 
reallocation  of  medical  resources,  site  staff  shortages  and  the  challenges  of  working  remotely  due  to  shelter-in-
place and similar government orders and guidelines, among other factors.

88

We  have  been  proactively  working  to  mitigate  these  and  other  effects  of  the  COVID-19  pandemic  by 
monitoring  site  initiations,  patient  enrollment  and  patient  study  adherence  to  provide  support  to  patients  and  trial 
staff, often on a case-by-case and/or patient-by-patient basis. For example, we have developed and implemented 
additional  clinical  study  policies  and  procedures  designed  to  help  protect  trial  participants  from  exposure  to 
COVID-19 as a result of their trial participation, which include the use of telemedicine visits with trial participants, 
remote monitoring of clinical trial sites and other measures, as appropriate, designed to ensure that data from our 
clinical trials that may be temporarily disrupted as a result of  safety measures during the COVID-19 pandemic are 
collected  pursuant  to  the  study  protocol  and  consistent  with  current  Good  Clinical  Practices,  or  cGCPs,  with  any 
material protocol deviation reviewed and approved by the clinical trial sites' institutional review boards, or IRBs, or 
ethics committees. Most of our clinical trial sites, both within and outside of the United States, continue to screen 
patients in our clinical trials, and new patients are being enrolled when appropriate. While the COVID-19 pandemic 
has  not  yet  resulted  in  a  significant  impact  to  our  disclosed  clinical  development  timelines,  as  the  COVID-19 
pandemic  continues,  there  may  continue  to  be  negative  impacts  on  our  ability  to  initiate  new  clinical  trial  sites,  to 
enroll  new  patients  and  to  retain  existing  patients  participating  in  our  clinical  trials.  These  negative  impacts  may 
include increased clinical trial costs, longer timelines and delay in our ability to obtain regulatory approvals of our 
product candidates, if at all. 

We also could see an adverse impact on our ability to report clinical trial results, or interact with or receive a 
timely response from regulators, IRBs and ethics committees or other important agencies due to limitations in health 
authority  employee  resources  or  otherwise.  Moreover,  we  rely  on  CROs  and  other  third  parties  to  assist  us  with 
clinical development activities, and we cannot guarantee that they will continue to perform their contractual duties in 
a timely and satisfactory manner as a result of the COVID-19 pandemic.

In addition, while we have not yet experienced significant disruption to drug or related component supply for 
our ongoing clinical trials due to the COVID-19 pandemic, our contract manufacturers' facilities and operations have 
been  adversely  affected  by  labor,  raw  material  and  component  shortages,  high  turnover  of  staff  and  difficulties  in 
hiring trained and qualified replacement staff. These difficulties have resulted in some delays in early development 
timelines and we could experience more significant disruptions to our supply chain and operations as a result of the 
evolving  effects  of  the  continuing  COVID-19  pandemic.  If  our  contract  manufacturers  are  required  to  obtain  an 
alternative source of certain raw materials and components, for example, additional testing, validation activities and 
regulatory approvals may be required, which can also have a negative impact on timelines. Any associated delays 
in the manufacturing and supply of drug substance and drug product for our clinical trials could adversely affect our 
ability  to  conduct  ongoing  and  future  clinical  trials  of  our  product  candidates  on  our  anticipated  development 
timelines. For example, early in the pandemic, our aldafermin drug product manufacturer advised us that it could be 
required under orders of the U.S. government to allocate manufacturing capacity to the manufacture or distribution 
of  COVID-19  vaccines.  If  any  of  our  contract  manufacturers  or  raw  materials  or  components  suppliers  become 
subject to acts or orders of U.S. or foreign government entities requiring them to allocate or prioritize manufacturing 
capacity,  raw  materials  and  components  to  the  manufacture  or  distribution  of  COVID-19  vaccines  or  medical 
supplies needed to treat COVID-19 patients, this could delay our clinical trials, perhaps substantially, which could 
materially and adversely affect our business.

While the potential economic impact caused by, and the duration of, the COVID-19 pandemic is difficult to 
assess  or  predict,  the  COVID-19  pandemic  could  result  in  significant  and  prolonged  disruption  of  global  financial 
markets, and our ability to raise additional capital through public or private equity or debt offerings may be adversely 
impacted by disruptions to, and volatility in, the credit and financial markets in the United States and worldwide, and 
in  the  biotechnology  industry  specifically,  which  could  negatively  affect  the  financial  resources  available  to  us.  In 
addition,  economic  recession  or  additional  market  corrections  resulting  from,  among  other  things,  the  spread  of 
COVID-19 could materially affect our business and the value of our common stock. Finally, we also cannot predict 
how  the  evolving  effects  of  the  COVID-19  pandemic  may  influence  the  future  decisions  of  Merck  to  license  any 
programs  available  to  it  under  the Amended  Collaboration Agreement.  For  additional  information  about  risks  and 
uncertainties  related  to  the  COVID-19  pandemic  that  may  impact  our  business,  financial  condition  and  results  of 
operations, see the section titled “Risk Factors” in Part I, Item 1A of this Annual Report on Form 10-K.

Related Party Revenue 

Financial Operations Overview

Our  revenue  to  date  has  been  generated  primarily  from  recognition  of  license  fees  and  R&D  services 
funded pursuant to our collaboration with Merck. Merck is also a significant stockholder and, as such, collaboration 
revenue from Merck is referred to as related party revenue. 

89

Since the Company's inception through December 31, 2021, Merck paid us $572.9 million pursuant to the 
terms  of  our  collaboration.  Due  to  the  nature  of  our  collaboration  with  Merck  and  the  timing  of  related  revenue 
recognition,  our  revenue  has  fluctuated  from  period  to  period  in  the  past  and  we  expect  that  it  will  continue  to 
fluctuate in future periods, particularly beginning in April 2022, given the substantial decrease in the level of funding 
we  will  receive  from  Merck  under  with  the Amended  Collaboration Agreement  commensurate  with  the  decreased 
collaboration  scope.  As  a  result,  we  believe  that  period-to-period  comparisons  of  our  revenue  may  not  be 
meaningful and should not be relied upon as being indicative of future performance.

We  use  the  cost-based  input  method  in  accordance  with Accounting  Standards  Codification  606,  or ASC 
606, to calculate the corresponding amount of revenue to recognize at each reporting period. In applying the cost-
based input measure of revenue recognition, we measure actual costs incurred relative to budgeted costs to fulfill 
our performance obligation. We apply considerable judgment when we re-evaluate the estimate of expected costs 
to  satisfy  the  performance  obligation  each  reporting  period  and  make  adjustments  for  any  significant  changes. A 
significant  change  in  the  estimate  of  expected  costs  under  the Amended  Collaboration Agreement  could  have  a 
material impact on revenue recognized (including the possible reversal of previously recognized revenue) at each 
reporting period.

In the past three years, our related party revenue was as follows (in thousands):

Related party revenue

Research and Development Expenses

Year Ended December 31,

2021

2020

$ 

77,882  $ 

87,368  $ 

2019
103,544 

R&D efforts include drug discovery and other research activities and development activities relating to our 
product  candidates,  such  as  manufacturing  drug  substance,  drug  product  and  other  clinical  trial  materials, 
conducting  preclinical  studies  and  clinical  trials  and  providing  support  for  these  operations.  Our  R&D  expenses 
consist of both internal and external costs. Our internal costs include employee, consultant, facility and other R&D 
operating expenses. Our external costs include fees paid to CROs and other service providers in connection with 
our  clinical  trials  and  preclinical  studies,  third-party  license  fees  and  CMO  costs  related  to  manufacturing  drug 
substance, drug product and other clinical trial materials.

Our  R&D  efforts  are  extensive  and  costly.  Our  R&D  expenses  related  to  the  development  of  our  product 

candidates consist primarily of: 

•

•

•

•

•

•

•

fees  paid  to  our  CROs  in  connection  with  our  clinical  trials  and  other  related  clinical  trial  fees,  when 
applicable; 

costs related to acquiring and manufacturing drug substance, drug product and clinical trial materials, and 
the costs of continued testing, such as process validation testing and stability testing, of drug substance and 
drug product; 

costs related to toxicology testing and other research- and preclinical-related studies; 

salaries  and  related  overhead  expenses,  which  include  stock-based  compensation  and  benefits,  for 
personnel in R&D functions; 

fees paid to consultants for R&D activities; 

R&D operating expenses, including facility costs and depreciation expenses; and 

costs related to compliance with regulatory requirements. 

As  a  result  of  the  substantial  decrease  in  the  level  of  funding  we  will  receive  from  Merck  under  with  the 
Amended  Collaboration  Agreement  commensurate  with  the  decreased  collaboration  scope  as  described  above, 
beginning in 2022, we will need to devote a substantial amount of our own financial resources to our development 
programs, particularly with respect to our wholly-owned programs and, to a lesser extent, with respect to programs 
that  are  within  the  scope  of  the  Amended  Collaboration  Agreement  that  we  are  required  to  fund,  as  described 
above.  In  addition,  our  funding  requirements  would  increase  for  any  programs  that  are  within  the  scope  of  the 
collaboration in the event Merck does not elect to license these programs and we decide to continue them, in the 
event Merck elects to terminate its license to any program it licenses and we decide to continue it or in the event we 
opt to co-develop any Merck-licensed programs. For the foreseeable future, we anticipate a significant portion of our 
financial  resources,  other  than  those  received  from  Merck  which  are  dedicated  to  activities  under  the  Amended 
Collaboration Agreement, will be directed to activities required to advance initiate and advance clinical trials of our 

90

 
 
oncology  programs,  to  prepare  for  the  manufacture  of  NGM621  in  anticipation  of  a  potential  Phase  3  trial  and  to 
complete the Phase 2b ALPINE 4 clinical trial of aldafermin.    

The  successful  development  of  our  product  candidates  is  highly  uncertain.  At  this  time,  we  cannot 
reasonably estimate the nature, timing or costs of the efforts that will be necessary to complete the remainder of the 
development  of  our  product  candidates.  This  is  due  to  the  numerous  risks  and  uncertainties  associated  with 
developing medicines, including the uncertainty of: 

•

our ability to hire and retain key R&D personnel;

• manufacturing  scale-up  challenges,  production  shortages  or  other  supply  disruptions  for  clinical  trial 

•

•
•

•

•

•

•

•

materials, including raw materials and components;
the  evolving  effects  of  the  COVID-19  pandemic  on  our  employees,  patients,  clinical  trial  sites  and  our 
CROs, CMOs and other service providers;

the timely and quality performance of our CROs, CMOs and other service providers;  
whether Merck will elect to license, or to terminate its license, to any of our programs within the scope of the 
collaboration and the timing of such election or termination; 

the  amount  of  our  financial  resources  that  we  will  need  to  devote  to  our  development  programs  and  our 
obligations under the Amended Collaboration Agreement, and our ability to raise adequate additional capital 
or enter into collaborations to meet our funding requirements;
the effect of products that may compete with our product candidates or other market developments;

our ability to expand and enforce our intellectual property portfolio;

the  scope,  rate  of  progress,  results  and  expense  of  our  ongoing,  as  well  as  any  future,  clinical  trials  and 
other R&D-related activities; and 

the impact and timing of any interactions with regulatory authorities, including timing and receipt of 
regulatory approvals. 

A change in the outcome of any of the risks and uncertainties associated with the development of a product 
candidate could mean a significant change in the costs, as well as the timing, associated with the development of 
that  product  candidate.  For  example,  if  the  FDA  or  a  comparable  foreign  health  authority  were  to  require  us  to 
conduct  clinical  trials  beyond  those  that  we  currently  anticipate  will  be  required  for  the  completion  of  clinical 
development of a product candidate, or if we experience significant delays in enrollment in any of our clinical trials, 
we  could  be  required  to  expend  significant  additional  financial  resources  and  time  on  the  completion  of  clinical 
development.  For  additional  discussion  of  the  risks  and  uncertainties  associated  with  our  R&D  efforts,  see  “Risk 
Factors—Risks Related to Our Business and Industry,” “—Risks Related to Our Dependence on Third Parties,”  “—
Risks Related to Regulatory Approvals” and "—Risks Related to Our Intellectual Property” in Part I, Item 1A of this 
Annual Report on Form 10-K. 

General and Administrative Expenses 

G&A  expenses  consist  primarily  of  salaries  and  other  related  costs,  including  stock-based  compensation 
and  benefits.  Other  significant  costs  include  legal  fees  relating  to  patent  and  corporate  matters,  facility  costs  not 
otherwise included in R&D expenses and fees for accounting and other consulting services.

We  anticipate  that  our  G&A  expenses  will  increase  in  the  future  to  support  our  continued  and  increasing 
R&D activities. These increases will likely include increased costs related to the hiring of additional personnel, as 
well  as  fees  paid  to  outside  consultants,  lawyers  and  accountants,  among  other  expenses.  Additionally,  we 
anticipate  continued  increased  costs  associated  with  being  a  public  company,  including  expenses  related  to 
services  associated  with  maintaining  compliance  with  Nasdaq  listing  rules  and  related  Securities  and  Exchange 
Commission, or SEC, requirements and costs related to insurance, investor relations and compliance with Section 
404 of the Sarbanes-Oxley Act of 2002, or the Sarbanes-Oxley Act. In addition, we may incur expenses associated 
with  negotiating  and  entering  into  agreements  with  collaboration  partners  and  with  building  a  commercial 
organization in connection with, and prior to, potential future regulatory approval of our product candidates.

91

Our results of operations were as follows (in thousands):

Results of Operations

Related party revenue

Operating expenses:

Research and development
General and administrative

Total operating expenses

Loss from operations

Interest income, net
Other expense, net
Net loss

Related Party Revenue from Merck 

Year Ended December 31,

Change

2021

2020

2019

2021 vs 2020

2020 vs 2019

$ 

77,882  $ 

87,368  $ 

103,544  $ 

(9,486)  $ 

(16,176) 

161,712 

163,972 

129,253 

(2,260)   

34,719 

36,865 
198,577 
(120,695)   

420 
(60)   

27,229 
191,201 
(103,833)   

1,939 
(593)   

23,631 
152,884 
(49,340)   

6,692 
(147)   

9,636 
7,376 
(16,862)   

(1,519)   
533 

3,598 
38,317 
(54,493) 

(4,753) 
(446) 

$ 

(120,335)  $ 

(102,487)  $ 

(42,795)  $ 

(17,848)  $ 

(59,692) 

Revenue  decreased  $9.5  million  in  the  year  ended  December  31,  2021  compared  to  the  same  period  in 
2020 primarily due to a reduction in revenue of $4.6 million for an amount we had recorded under the prior two-year 
extension of the research phase that was no longer billable to Merck under the Amended Collaboration Agreement 
as  of  June  30,  2021  and  a  $3.9  million  decrease  related  to  the  recognition  of  the  remaining  portion  of  an  upfront 
payment in the first quarter of 2020. 

Revenue decreased $16.2 million in the year ended December 31, 2020 compared to the same period in 
2019 primarily due to a decrease of $14.9 million related to the recognition of a portion of the initial upfront payment 
received from Merck that was included within the transaction price and recognized over the initial five-year term of 
our Collaboration Agreement using the cost-based input model. The initial five-year term ended in the first quarter of 
2020. 

Under the Amended Collaboration Agreement, for the period starting on April 1, 2022 and ending on March 
31,  2024,  Merck  will  provide  up  to  $20.0  million  of  R&D  funding  for  the  ophthalmology  programs  (other  than 
NGM621), the CVM-related programs and the Lab Programs. If the parties mutually agree to extend the research 
phase for the CVM-related programs from March 31, 2024 to March 31, 2026, then Merck will provide up to a total 
of $20.0 million in R&D funding during the additional two years of the CVM program research phase. Merck will also 
fund certain R&D costs related to NGM621 in an amount expected to be up to approximately $20.0 million, until the 
earlier  of  Merck's  decision  to  exercise,  or  not  to  exercise,  its  License  Option  with  respect  to  NGM621  alone  or 
bundled  with  the  other  continuing  ophthalmology  compounds,  or,  March  31,  2024.  In  this  regard,  we  expect  our 
related party revenue from Merck will decrease substantially in 2022 compared to 2021 and continue to remain at a 
significantly lower level during the remainder of the collaboration. 

Due to the nature of our collaboration with Merck and the timing of related revenue recognition, our revenue 
has  fluctuated  from  period  to  period  in  the  past  and  we  expect  that  it  will  continue  to  fluctuate  in  future  periods, 
particularly after March 2022. 

92

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Research and Development Expenses

Our R&D expenses by program were as follows (in thousands):

External R&D expenses:

Aldafermin (FGF19 analog)
NGM621 (C3 inhibitor)
NGM120 (GFRAL antagonist)
NGM707 (Anti-ILT2/ILT4 dual antagonist)
NGM438 (LAIR1 antagonist)
NGM831 (ILT3 antagonist)
Other external R&D expenses
Total external R&D expenses

Personnel-related expenses
Internal and unallocated R&D expenses (1)
Total R&D expenses

Year Ended December 31,

2021

2020

2019

$ 

31,766  $ 
20,415 
6,856 
5,521 
4,074 
2,377 
1,437 
72,446 
56,209 
33,057 

50,553  $ 
13,126 
5,606 
4,817 
3,586 
4,756 
4,822 
87,266 
43,811 
32,895 

$ 

161,712  $ 

163,972  $ 

32,001 
4,420 
3,414 
2,295 
1,302 
2,128 
11,257 
56,817 
38,171 
34,265 
129,253 

_________________
(1)  Internal  and  unallocated  R&D  expenses  consist  primarily  of  research  supplies  and  consulting  fees,  which  we  deploy  across  multiple  R&D 
programs.

R&D expenses decreased $2.3 million in the year ended December 31, 2021 compared to the same period 
in 2020 primarily due to a decrease in expenses for our manufacturing activities and our clinical trials of aldafermin, 
partially  offset  by  an  increase  in  personnel-related  expenses,  including  an  increase  in  share-based  compensation 
expense  of  $5.8  million,  and  an  increase  in  external  expenses  driven  by  our  ongoing  clinical  trials  of  NGM621, 
NGM120 and NGM707 and our preclinical studies of NGM438 and NGM831.  

R&D expenses increased $34.7 million in the year ended December 31, 2020 compared to the same period 
in  2019  primarily  due  to  a  $31.0  million  increase  in  external  expenses  driven  by  our  manufacturing  activities  and 
ongoing clinical trials of aldafermin, NGM621, NGM120 and a product candidate for which development has since 
been  suspended. The  increase  in  R&D  expenses  in  2020  also  included  an  increase  of  $5.6  million  in  personnel-
related expenses and costs associated with preclinical IND-enabling studies for NGM707, NGM831 and NGM438. 
These  increases  were  partially  offset  by  a  decrease  of  $3.9  million  in  clinical  trial  materials  and  $1.4  million  in 
unallocated R&D expenses related to multiple R&D programs.

We  expect  our  R&D  expenses  will  increase  in  2022  compared  to  2021  primarily  due  to  our  increased 
investment  in  our  wholly-owned  oncology  programs.  In  2022,  we  have  substantial  activities  ongoing  in  all  of  our 
programs, and are targeting achievement of multiple milestones, including:

•

•

•

•

•

•

NGM621: continuing treatment of patients in the fully enrolled Phase 2 CATALINA clinical trial, preparing to 
report topline data from that trial in the fourth quarter of 2022 and preparing for a potential Phase 3 trial;

NGM707: continuing enrollment in the Phase 1 portion of the ongoing Phase 1/2 clinical trial and preparing 
for a readout of initial data from the Phase 1a cohort in the second half of 2022;
NGM120: continuing enrollment in the Phase 2 portion of the Phase 1/2 PINNACLES clinical trial and 
preparing to report additional data from the Phase 1a and Phase 1b cohorts of the PINNACLES trial in the 
second half of 2022;

NGM831: conducting a Phase 1 clinical trial expected to be initiated in the first quarter of 2022;

NGM438: conducting a Phase 1 clinical trial expected to be initiated in the second quarter of 2022; and

Aldafermin: continuing treatment of patients in the fully enrolled Phase 2b ALPINE 4 clinical trial and 
preparing to report topline data from that trial in the first half of 2023.

General and Administrative Expenses

G&A expenses increased $9.6 million in the year ended December 31, 2021 compared to the same period 
in  2020  primarily  due  to  an  increase  in  personnel-related  expenses  due  to  increased  headcount,  an  increase  in 
share-based compensation expense of $4.7 million and a $2.5 million increase in fees paid to outside consultants, 

93

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
lawyers and accountants.  G&A expenses increased $3.6 million in the year ended December 31, 2020 compared to 
the same period in 2019 primarily due to an increase in personnel-related expenses due to increased headcount. 

We  anticipate  that  our  G&A  expenses  in  2022  will  increase  compared  to  2021  due  to  an  increase  in 
compensation-related  expenses  driven  by  higher  headcount  and  other  expenses  related  to  the  expansion  and 
support of our business, in particular as needed to support our continued and increasing R&D activities, and to a 
lesser  extent  due  to  expenses  associated  with  being  a  public  company  and  with  negotiating  and  entering  into 
agreements with collaboration partners.

Interest Income, net  

Interest income, net decreased $1.5 million in the year ended December 31, 2021 compared to the same 
period  in  2020  primarily  due  to  an  increase  in  unrealized  losses  in  marketable  securities  offset  by  an  increase  in 
interest income due to an increase in our average cash balance. Interest income, net decreased $4.8 million in the 
year  ended  December  31,  2020  compared  to  the  same  period  in  2019  primarily  due  to  the  decrease  in  market 
interest rates and a reduction in our cash balance. 

Liquidity and Capital Resources

Funding Requirements 

We have no products approved for commercial sale, have not generated any revenue from product sales to 
date  and  we  are  not  and  may  never  be  profitable.  We  have  incurred  losses  in  each  year  since  commencing 
operations,  and  we  expect  to  incur  significant  and  increasing  operating  losses  in  2022  and  over  the  next  several 
years. As of December 31, 2021, we had an accumulated deficit of $419.0 million, and we expect our accumulated 
deficit will increase significantly over time.

We  have  an  active  discovery  research  group  and  multiple  pipeline  programs  in  development.  We  have 
spent, and expect to continue to spend, significant resources to fund R&D of, and seek regulatory approvals for, our 
product  candidates  for  the  foreseeable  future  as  our  research,  development,  manufacturing,  preclinical  studies, 
clinical trial and related activities increase.  

Prior to 2022, we received substantial R&D funding from our collaboration with Merck. However, under the 
narrower  scope  of  the  Amended  Collaboration  Agreement,  beginning  in  2022,  R&D  funding  from  Merck  will  be 
substantially  lower  on  an  annual  and  overall  basis,  than  the  R&D  funding  previously  provided  by  Merck  and, 
beginning in April 2022, we cannot use R&D funding from Merck to support the development of any of our wholly-
owned oncology programs, including NGM707, NGM831, NGM438 and NGM120. As a result, we need to fund not 
only our currently wholly-owned programs going forward, but also certain activities that remain within the scope of 
the ongoing collaboration with Merck that we are required to fund ourselves (and our failure to allocate funding to 
meet such requirements may be deemed a breach of the Amended Collaboration Agreement). In addition, we will 
need to fund any programs that are within the scope of the current collaboration with Merck in the event Merck does 
not  elect  to  license  these  programs  and  we  decide  to  continue  to  develop  them,  in  the  event  Merck  elects  to 
terminate its license to any program it licenses and we decide to continue to develop it or in the event we opt to co-
develop any program Merck elects to license, which could include NGM621. 

Our  cash  requirements  for  fiscal  year  2022  are  expected  to  consist  primarily  of  our  R&D  and  G&A 
expenses. In 2021 and 2020, our R&D expenses were $161.7 million and $164.0 million, respectively. In 2022 and 
over the next several years, we expect our R&D expenses to increase substantially unless we partner one or more 
of our wholly-owned programs, particularly as we advance our oncology product candidates into and through clinical 
development and support our later-stage clinical development of NGM621. In 2021 and 2020, our G&A expenses 
were $36.9 million and $27.2 million, respectively. Beginning in 2022 and over the next several years, we expect our 
G&A  expenses  to  increase  moderately  as  we  continue  to  hire  additional  personnel  to  support  our  growing  R&D 
activities and as we continue to incur the increased costs associated with being a public company. 

We believe that our existing cash, cash equivalents and short-term marketable securities will be sufficient to 
fund  our  operations  for  at  least  twelve  months  from  the  date  this Annual  Report  on  Form  10-K  is  filed.  We  have 
based this estimate on assumptions that may prove to be wrong and we could utilize our available capital resources 
sooner than we currently expect. In addition, our forecast of the period of time through which our financial resources 
will be adequate to support our operations is a forward-looking statement that involves risks and uncertainties, and 
actual results could vary materially as a result of a number of factors, including the factors discussed under “Risk 
Factors” in Part I, Item 1A of this Annual Report on Form 10-K. Nonetheless, in order to advance our current and 
potential future product candidates through development and to regulatory approval and commercialization, we will 
need to raise significant additional capital or we will need to partner one or more of our wholly-owned programs and 

94

obtain funding or other resources through such arrangements. Neither may be possible and, as a result, we may be 
required to delay, scale back or discontinue development of such product candidates, which could have a material 
adverse effect on our business, operating results and prospects. 

Sources of Liquidity

Cash and Investments

As of December 31, 2021, we had cash and cash equivalents of $151.8 million and short-term marketable 
securities of $214.5 million. In January 2021, we sold 5,324,074 shares of our common stock upon completion of 
the follow-on offering for aggregate net proceeds of $134.6 million. 

Merck Collaboration

The  revenue  we  receive  under  the  Amended  Collaboration  Agreement  with  Merck  is  currently  our  only 
source of revenue. For the period starting on April 1, 2022 and ending on March 31, 2024, Merck is committed to 
fund  up  to  $20.0  million  of  R&D  funding  for  the  ophthalmology  programs  (other  than  NGM621),  the  CVM-related 
programs  and  the  Lab  Programs.  Merck  is  also  obligated  to  fund  certain  R&D  costs  related  to  NGM621  in  an 
amount expected to be up to approximately $20.0 million, until the earlier of Merck's decision to exercise, or not to 
exercise,  its  license  option  with  respect  to  NGM621  alone  or  bundled  with  the  other  continuing  ophthalmology 
compounds or, March 31, 2024.  See “Overview – Our Merck Collaboration” above.

Other Sources of Capital

In June 2020, we entered into the Sales Agreement with Jefferies. In accordance with the terms of the Sales 
Agreement, we may offer and sell shares of our common stock having an aggregate offering price of up to $150.0 
million from time to time through Jefferies, acting as our sales agent. As of December 31, 2021, $127.2 million of 
our common stock remained available to be sold under the Sales Agreement, subject to conditions specified in the 
Sales Agreement.

We plan to finance our future cash needs through public or private equity or debt offerings, including under 
the Sales Agreement, product collaborations, strategic alliances, licensing arrangements or a combination of these 
potential  financing  sources. Additional  capital  may  not  be  available  in  sufficient  amounts,  on  reasonable  terms  or 
when we need it, if at all.  

Our  ability  to  raise  additional  capital  through  public  or  private  equity  or  debt  offerings  may  be  adversely 
impacted by worsening global economic conditions and the disruptions to, and volatility in, the credit and financial 
markets  in  the  United  States  and  worldwide,  and  in  the  biotechnology  industry  specifically,  resulting  from,  among 
other  things,  the  continuing  effects  of  the  COVID-19  pandemic  and  geopolitical  instability.  If  we  raise  additional 
funds  by  issuing  equity  securities,  our  stockholders  may  experience  dilution.  Debt  financing,  if  available,  may 
involve restrictive covenants. Any debt financing or additional equity that we raise may contain terms that are not 
favorable to us or our stockholders. Furthermore, any securities that we may issue may have rights senior to those 
of  our  common  stock  and  could  contain  covenants  or  protective  rights  that  would  lead  to  restrictions  on  our 
operations  and  potentially  impair  our  competitiveness,  such  as  limitations  on  our  ability  to  incur  additional  debt, 
limitations  on  our  ability  to  acquire,  sell  or  license  intellectual  property  rights  and  other  operating  restrictions  that 
could adversely impact our ability to conduct our business. 

We  may  seek  other  third-party  collaborators  for  the  development  and  commercialization  of  any  product 
candidates  that  are  not  within  the  scope  of  the  collaboration  with  Merck.  If  we  decide  to  enter  into  any  such 
arrangements  with  any  third  parties,  and  are  successful  in  doing  so,  we  will  likely  have  limited  control  over  the 
amount  and  timing  of  resources  that  our  collaborators  dedicate  to  the  development  or  commercialization  of  our 
product candidates. Our ability to generate revenue from any such arrangement will depend on the specific terms 
we reach with any collaborator, as well as each of our collaborators’ abilities to successfully perform the functions 
assigned to them in such arrangement towards developing, seeking regulatory approval for and commercializing our 
product candidates.

If  we  are  unable  to  raise  adequate  additional  capital  through  public  or  private  equity  or  debt  offerings, 
collaborations  or  otherwise,  on  acceptable  terms  or  at  all,  we  may  be  delayed  in  or  prevented  from  pursuing  our 
planned and any future development and commercialization efforts, which will have a material adverse effect on our 
business, operating results and prospects.

95

Cash Flow Activity

The following table summarizes our cash flow activity for the periods indicated:

Net cash provided by (used in):

Operating activities
Investing activities
Financing activities

Year Ended December 31,

2021

2020

2019

$ 

(73,229)  $ 
(71,650)   
149,657 

(83,496)  $ 
(50,998)   
35,538 

(41,174) 
48,723 
180,751 

Net increase (decrease) in cash, cash equivalents and restricted 
cash

$ 

4,778  $ 

(98,956)  $ 

188,300 

Operating Activities 

Cash used in operating activities in 2021 was $73.2 million, which consisted of a net loss of $120.3 million, 
adjusted for non-cash charges of $42.9 million and a change in operating assets and liabilities of $4.2 million. The 
non-cash charges consisted primarily of stock-based compensation expense of $26.2 million, depreciation expense 
of $6.1 million, a decrease in related party contract assets due to the Amended Collaboration Agreement with Merck 
of $4.6 million, amortization of a premium on marketable securities of $3.5 million and noncash lease expense of 
$1.8 million. The change in operating assets and liabilities was mainly driven by increases in contract liabilities of 
$17.8 million, related party receivable of $4.6 million, prepaid expenses and other current assets of $4.1 million and 
accrued liabilities of $2.9 million, partially offset by decreases in operating lease liabilities of $4.8 million, accounts 
payable of $4.4 million and related party contract assets of $1.5 million.

Cash used in operating activities in 2020 was $83.5 million, which consisted of a net loss of $102.5 million, 
adjusted for non-cash charges of $22.3 million and net cash used in operating assets and liabilities of $3.3 million. 
The non-cash charges consisted primarily of stock-based compensation expense of $15.7 million and depreciation 
expense of $6.6 million. The change in operating assets and liabilities was mainly driven by increases in accrued 
expenses  of  $6.2  million,  prepaid  expenses  and  other  current  assets  of  $1.9  million,  accounts  payable  of  $0.9 
million and a related party contract asset of $6.1 million. These increases were offset by a decrease in deferred rent 
of $2.8 million.  

Cash used in operating activities in 2019 was $41.2 million, which consisted of a net loss of $42.8 million, 
adjusted for non-cash charges of $19.6 million and net cash used in operating assets and liabilities of $17.9 million. 
The non-cash charges consisted primarily of stock-based compensation expense of $12.9 million and depreciation 
expense of $7.6 million. The change in operating assets and liabilities was mainly driven by increases in the related 
party  receivable  of  $1.5  million,  prepaid  expenses  and  other  current  assets  of  $2.0  million,  accounts  payable  of 
$3.6  million  and  accrued  expenses  and  other  current  liabilities  of  $8.9  million.  These  increases  were  offset  by 
decreases  in  deferred  rent  of  $2.7  million  and  contract  liabilities  of  $24.2  million,  which  was  primarily  due  to  the 
adoption of Accounting Standards Update, or ASU, 2014-09, Revenue from Contracts with Customers (Topic 606), 
referred  to  as ASC  606,  and  the  timing  of  advance  payments  from  Merck  related  to  the  reimbursement  of  costs 
associated with R&D activities.

Investing Activities

Cash  used  in  investing  activities  in  2021  was  $71.7  million,  which  consisted  of  purchases  of  marketable 
securities of $293.5 million primarily from the net proceeds of the follow-on offering, partially offset by $223.5 million 
in  net  proceeds  on  maturity  of  marketable  securities.  Cash  used  in  investing  activities  in  2020  was  $51.0  million, 
which consisted of purchases of marketable securities of $177.7 million and purchases of property and equipment 
of $1.9 million partially offset by net proceeds on maturity of marketable securities of $128.5 million. Cash provided 
by  investing  activities  in  2019  was  $48.7  million,  which  consisted  of  net  proceeds  on  maturity  of  marketable 
securities of $186.5 million partially offset by purchases of marketable securities of $134.3 million and purchases of 
property and equipment of $3.5 million. 

96

 
 
 
 
 
 
 
 
 
Financing Activities

Cash provided by financing activities in 2021 was $149.7 million, which consisted of net proceeds from the 
follow-on  offering  of  $134.6  million  and  proceeds  from  employee  equity  incentive  and  purchase  plans  of  $14.9 
million. Cash provided by financing activities in 2020 was $35.5 million and primarily related to net proceeds from 
the  Sales Agreement  of  $21.9  million  and  proceeds  from  employee  equity  incentive  and  purchase  plans  of  $14.2 
million. Cash provided by financing activities in 2019 was $180.8 million and primarily related to net proceeds from 
our IPO of $110.0 million, proceeds from a concurrent private placement with Merck of $65.9 million and proceeds 
from employee equity incentive and purchase plans of $4.8 million. 

Contractual Obligations

We  have  contractual  obligations  related  to  our  lease  liabilities.  See  Note  6  to  our  consolidated  financial 
statements  included  in  Part  II,  Item  8,  “Financial  Statements  and  Supplementary  Data,”  of  this Annual  Report  on 
Form 10-K for information regarding our lease commitments.

We  enter  into  agreements  in  the  normal  course  of  business  with  CROs,  CMOs  and  other  vendors  for 
preclinical studies and other services and products for operating purposes that are generally cancelable at any time 
by us, upon prior written notice, and may or may not include cancellation fees. Given that the amount and timing 
related to such payments are uncertain, they are not considered to be contractual obligations. Significant portions of 
our  R&D  resources  are  focused,  and  will  continue  to  be  focused,  on  the  manufacture  and  testing  of  clinical  trial 
materials.  We  expect  our  R&D  expenses  to  increase  substantially  beginning  in  2022  and  over  the  next  several 
years  unless  we  partner  one  or  more  of  our  wholly-owned  programs,  particularly  as  we  advance  our  oncology 
product  candidates  into  and  through  clinical  development  and  support  our  later-stage  clinical  development  of 
NGM621. See "Funding Requirements" above for additional information regarding our expected R&D spend.

We  are  obligated  to  make  future  payments  to  third  parties  under  in-license  agreements,  including 
sublicense  fees,  low  single-digit  royalties  and  payments  that  become  due  and  payable  on  the  achievement  of 
certain  development  and  commercialization  milestones.  As  the  amount  and  timing  of  sublicense  fees  and  the 
achievement  and  timing  of  these  milestones  are  not  probable  and  estimable,  such  commitments  have  not  been 
included on our consolidated balance sheets and are not considered to be contractual obligations. See "Business - 
Licensing Arrangements" in Part I, Item 1 of this Annual Report on Form 10-K for additional information regarding 
our current in-license agreements.

Critical Accounting Policies and Estimates

Our management’s discussion and analysis of our financial condition and results of operations is based on 
our  consolidated  financial  statements,  which  we  have  prepared  in  accordance  with  U.S.  generally  accepted 
accounting principles, or U.S. GAAP. The preparation of our consolidated financial statements requires us to make 
estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent 
assets and liabilities at the date of our consolidated financial statements, as well as revenue and expenses during 
the reported periods. We evaluate these estimates and judgments on an ongoing basis. We base our estimates on 
historical  experience  and  on  various  other  factors  that  we  believe  are  reasonable  under  the  circumstances,  the 
results of which form the basis for making judgments about the carrying value of assets and liabilities that are not 
readily  apparent  from  other  sources.  Actual  results  may  differ  materially  from  these  estimates  under  different 
assumptions or conditions.

While  our  significant  accounting  policies  are  described  in  Note  2  to  our  consolidated  financial  statements 
included in Part II, Item 8, “Financial Statements and Supplementary Data,” of this Annual Report on Form 10-K, we 
believe that the following critical accounting policies are the most important policies in understanding and evaluating 
our financial condition and results of operations because they are complex and relate to the more significant areas 
involving management’s judgment.

Revenue Recognition

ASC 606 requires an entity to recognize revenue upon the transfer of goods or services to customers in an 
amount  that  reflects  the  consideration  to  which  the  entity  expects  to  be  entitled  in  exchange  for  those  goods  or 
services.  We  apply  the  following  five-step  revenue  recognition  model  outlined  in ASC  606  to  adhere  to  this  core 
principle:  (1)  identify  the  contract(s)  with  a  customer;  (2)  identify  the  performance  obligations  in  the  contract;  (3) 
determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and 
(5) recognize revenue when (or as) the Company satisfies a performance obligation.

97

All  of  our  revenue  to  date  has  been  generated  from  collaboration  agreements,  primarily  the  collaboration 
agreement  with  Merck.  The  terms  of  these  agreements  generally  require  us  to  provide  (i)  license  options  for  our 
compounds,  (ii)  R&D  services  and  (iii)  non-mandatory  services  in  connection  with  participation  in  research  or 
steering  committees.  Payments  received  under  these  arrangements  may  include  non-refundable  upfront  license 
fees,  partial  or  complete  reimbursement  of  R&D  costs,  contingent  consideration  payments  based  on  the 
achievement of defined collaboration objectives and royalties on sales of commercialized products. 

We  assess  whether  the  promises  in  our  arrangements,  including  any  options  provided  to  the  partner,  are 
considered  distinct  performance  obligations  that  should  be  accounted  for  separately.  Judgment  is  required  to 
determine whether the license to a compound is distinct from R&D services or participation in research and steering 
committees, as well as whether options create material rights in the contract. In situations when a contract includes 
distinct services that are substantially the same and have the same pattern of transfer to the customer over time, 
they are recognized as a series of distinct services.

The  transaction  price  in  each  arrangement  is  generally  comprised  of  a  non-refundable  upfront  fee  and 
unconstrained  variable  consideration  related  to  the  performance  of  R&D  services.  The  unconstrained  variable 
consideration  amount  included  in  the  transaction  price  represents  an  amount  for  which  it  is  probable  that  a 
significant  reversal  of  cumulative  revenue  recognized  will  not  occur.  We  typically  submit  a  budget  for  the  R&D 
services  to  our  partner  in  advance  of  performing  the  services.  The  transaction  price  is  allocated  to  the  identified 
performance  obligations  based  on  the  standalone  selling  price,  or  SSP,  of  each  distinct  performance  obligation. 
Judgment is required to determine the SSP. In instances where the SSP is not directly observable, such as when a 
license  or  service  is  not  sold  separately,  the  SSP  is  determined  using  information  that  may  include  market 
conditions and other observable inputs. We utilize judgment to assess the nature of our performance obligations to 
determine  whether  they  are  satisfied  over  time  or  at  a  point  in  time  and,  if  over  time,  the  appropriate  method  of 
measuring  progress  toward  completion.  We  re-evaluate  estimated  costs  to  satisfy  a  performance  obligation  each 
reporting  period  and  make  adjustments  for  any  significant  changes.  In  applying  the  cost-based  input  method,  we 
measure actual costs incurred relative to budgeted costs to fulfill our performance obligation. These budgeted costs 
consist of our employee full-time equivalent hours plus allowable external (third-party) costs incurred. Management 
applies considerable judgment in estimating expected costs as such costs are key inputs when applying the cost-
based input method. We recognize revenue based on actual costs incurred as a percentage of total budgeted costs 
as  we  complete  a  performance  obligation  applied  to  the  transaction  price. A  significant  change  in  the  estimate  of 
expected costs for the remainder of a contract term could have a material impact on revenue recognized (including 
the  possible  reversal  of  previously  recognized  revenue)  at  each  reporting  period,  as  well  as  a  related  impact  on 
contract assets and liabilities.

Our  collaboration  agreements  may  include  contingent  payments  related  to  specified  development  and 
regulatory milestones or contingent payments for royalties based on sales of a commercialized product. Milestones 
can  be  achieved  for  such  activities  in  connection  with  progress  in  clinical  trials,  regulatory  filings  in  various 
geographical markets and marketing approvals from health authorities. Sales-based royalties are generally related 
to the volume of annual sales of a commercialized product. At the inception of each agreement that includes such 
payments, we evaluate whether the milestones are considered probable of being achieved and estimate the amount 
to  be  included  in  the  transaction  price  by  using  the  most  likely  amount  method.  If  it  is  probable  that  a  significant 
revenue  reversal  would  not  occur,  the  associated  milestone  value  is  included  in  the  transaction  price.  Milestone 
payments  that  are  not  within  our  or  our  partner’s  control,  such  as  those  related  to  regulatory  approvals,  are  not 
considered probable of being achieved until those approvals are received. The transaction price is then allocated to 
each performance obligation based on a relative SSP basis. At the end of each subsequent reporting period, we re-
evaluate the probability of achievement of each such milestone and any related constraint and, if necessary, adjust 
our  estimate  of  the  overall  transaction  price.  Pursuant  to  the  guidance  in ASC  606,  sales-based  royalties  are  not 
included in the transaction price. Instead, royalties are recognized at the later of when the performance obligation is 
satisfied or partially satisfied, or when the sale that gives rise to the royalty occurs.

Contract modifications, defined as changes in the scope or price (or both) of a contract that are approved by 
the  parties  to  the  contract,  such  as  a  contract  amendment,  exist  when  the  parties  to  a  contract  approve  a 
modification  that  either  creates  new,  or  changes  existing,  enforceable  rights  and  obligations  of  the  parties  to  the 
contract. Depending on facts and circumstances, we account for a contract modification as one of the following: (i) a 
separate contract; (ii) a termination of the existing contract and a creation of a new contract; or (iii) a combination of 
the preceding treatments. A contract modification is accounted for as a separate contract if the scope of the contract 
increases because of the addition of promised services that are distinct and if the price of the contract increases by 
an amount of consideration that reflects our standalone selling prices of the additional promised services. When a 
contract modification is not considered a separate contract and the remaining services are distinct from the services 
transferred  on  or  before  the  date  of  the  contract  modification,  we  account  for  the  contract  modification  as  a 

98

termination of the existing contract and a creation of a new contract. When a contract modification is not considered 
a separate contract and the remaining services are not distinct, we account for the contract modification as an add-
on to the existing contract and as an adjustment to revenue on a cumulative catch-up basis.

Accrued Research and Development Expenses

As part of the process of preparing these consolidated financial statements, we are required to estimate and 

accrue expenses, the largest of which are R&D expenses. This process involves:

•

•

•

•

•

•

•

identifying services that have been performed on our behalf by third-party vendors and estimating the level 
of service performed and the associated cost incurred for the service when we have not yet been invoiced 
or otherwise notified of actual cost;

estimating and accruing expenses in our consolidated financial statements as of each balance sheet date 
based on facts and circumstances known to us at the time; and

periodically  confirming  the  accuracy  of  our  estimates  with  selected  service  providers  and  making 
adjustments, if necessary.

Examples of estimated R&D expenses that we accrue include:

fees paid to CROs in connection with preclinical studies and clinical trials;

fees paid to investigative sites in connection with clinical trials;

fees paid to CMOs in connection with the production of clinical trial materials and to procure raw materials 
and components for manufacture; and

professional service fees for consulting and other services.

We base our expense accruals related to clinical trials on our estimates of the services received and efforts 
expended pursuant to contracts with multiple research institutions and CROs that conduct and manage clinical trials 
on  our  behalf.  The  financial  terms  of  these  agreements  vary  from  contract  to  contract  and  may  result  in  uneven 
payment flows. Payments under some of these contracts depend on factors such as the successful enrollment of 
patients  and  the  completion  of  clinical  study  milestones.  Our  service  providers  generally  invoice  us  monthly  in 
arrears  for  services  performed.  In  accruing  service  fees,  we  estimate  the  time  period  over  which  services  will  be 
performed and the level of effort to be expended in each period. If we do not identify costs that we have begun to 
incur  or  if  we  underestimate  or  overestimate  the  level  of  services  performed  or  the  costs  of  these  services,  our 
actual expenses could differ from our estimates.

All of our clinical trials have been executed with support from CROs and other vendors. We accrue costs for 
clinical trial activities performed by CROs based upon the estimated amount of work completed on each trial. For 
clinical trial expenses, the significant factors used in estimating accruals include the number of patients enrolled, the 
activities to be performed for each patient, the number of active clinical sites and the duration for which the patients 
will be enrolled in the trial. We monitor patient enrollment levels and related activities to the extent possible through 
internal reviews, correspondence with CROs and review of contractual terms. We base our estimates on the best 
information available at the time.

To  date,  we  have  not  experienced  significant  changes  in  our  estimates  of  accrued  R&D  expenses  after  a 
reporting period. However, due to the nature of estimates, we cannot assure that we will not make changes to our 
estimates in the future as we become aware of additional information about the status or conduct of our clinical trials 
and other research activities.

Stock-Based Compensation

We  account  for  stock-based  compensation  arrangements  in  accordance  with Topic  718,  Compensation—
Stock Compensation. On January 1, 2019, we adopted ASU 2018-07, Compensation – Stock Compensation (Topic 
718): Improvements to Nonemployee Share-Based Payment Accounting, which expanded the scope of Topic 718 to 
include share-based payment transactions with nonemployees.

Stock-based compensation expense represents the grant-date fair value of stock options granted under our 
2008  Equity  Incentive  Plan,  or  2008  Plan,  and  our  2018 Amended  and  Restated  Equity  Incentive  Plan,  or  2018 
Plan, and rights to acquire stock granted under our 2019 Employee Stock Purchase Plan, or ESPP, recognized over 
the  requisite  service  period  of  the  awards  (usually  the  vesting  period)  on  a  straight-line  basis,  net  of  estimated 
forfeitures.

99

We  use  the  Black-Scholes  option-pricing  model  to  calculate  the  grant-date  fair  value  of  stock-based 
compensation  awards.  The  Black-Scholes  option-pricing  model  requires  the  use  of  subjective  assumptions, 
including stock price volatility, the expected term that stock options will remain outstanding, risk-free interest rates 
and expected dividends.

The expected volatility is based on the historical volatility of the stock of similar entities within our industry 
over  periods  commensurate  with  our  expected  term  assumption.  The  expected  term  of  stock  option  grants 
represents  the  weighted-average  period  the  options  are  expected  to  remain  outstanding  and  is  based  on  the 
“simplified”  method  where  the  expected  term  is  the  midpoint  between  the  vesting  date  and  the  end  of  the 
contractual term for each option. We base the risk-free interest rate on the interest rate payable on U.S. Treasury 
securities in effect at the time of grant for a period that is commensurate with the assumed expected option term. In 
reference  to  the  expected  dividend  yield  assumption,  we  have  not  historically  paid,  and  do  not  expect  for  the 
foreseeable future to pay, a dividend.

Recent Accounting Pronouncements

See Note 2 to our consolidated financial statements included in Part II, Item 8, “Financial Statements and 
Supplementary Data,” of this Annual Report on Form 10-K for a description of recent accounting pronouncements 
applicable to our business.

Item 7A. 

Quantitative and Qualitative Disclosures About Market Risk.

We are exposed to market risks in the ordinary course of our business, primarily related to interest rate and 

foreign currency sensitivities.

Interest Rate Sensitivity

We  are  exposed  to  market  risk  related  to  changes  in  interest  rates.  We  had  cash,  cash  equivalents  and 
short-term  marketable  securities  of  $366.3  million  as  of  December  31,  2021,  which  consisted  primarily  of  money 
market  funds  and  marketable  securities,  largely  composed  of  investment  grade,  short-to-intermediate  term  fixed 
income securities.

The primary objective of our investment activities is to preserve capital to fund our operations. We also seek 
to maximize income from our investments without assuming significant risk. To achieve our objectives, we maintain 
a  portfolio  of  investments  in  a  variety  of  securities  of  high  credit  quality  and  short-term  duration,  according  to  our 
board-approved investment charter. Our investments are subject to interest rate risk and could fall in value if market 
interest  rates  increase. A  hypothetical  10%  relative  change  in  interest  rates  during  any  of  the  periods  presented 
would not have had a material impact on our consolidated financial statements.

Foreign Currency Sensitivity

The  majority  of  our  transactions  occur  in  U.S.  dollars.  However,  we  do  have  certain  transactions  that  are 
denominated in currencies other than the U.S. dollar, primarily British Pounds, Swiss Francs, Australian dollars and 
the  Euro,  and  we  therefore  are  subject  to  foreign  exchange  risk.  The  fluctuation  in  the  value  of  the  U.S.  dollar 
against other currencies affects the reported amounts of expenses, assets and liabilities associated with a limited 
number of manufacturing, preclinical and clinical activities. A hypothetical 10% change in foreign currency exchange 
rates  during  any  of  the  periods  presented  would  not  have  had  a  material  impact  on  our  consolidated  financial 
statements.

100

Item 8.  Financial Statements and Supplementary Data.

NGM BIOPHARMACEUTICALS, INC.
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm (PCAOB ID No. 42)      . . . . . . . . . . . . . . . . . . . . .
Audited Consolidated Financial Statements

Consolidated Balance Sheets       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Consolidated Statements of Operations   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Consolidated Statements of Comprehensive Loss   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Consolidated Statements of Convertible Preferred Stock and Stockholders’ Equity (Deficit)   . . . . . . .
Consolidated Statements of Cash Flows     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notes to Consolidated Financial Statements    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page

102

105
106
107
108
109
110

101

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and the Board of Directors of NGM Biopharmaceuticals, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of NGM Biopharmaceuticals, Inc. (the Company) 
as  of  December  31,  2021  and  2020,  the  related  consolidated  statements  of  operations,  comprehensive  loss, 
convertible preferred stock and stockholders’ equity (deficit), and cash flows for each of the three years in the period 
ended  December  31,  2021,  and  the  related  notes  (collectively  referred  to  as  the  “consolidated  financial 
statements”).  In  our  opinion,  the  consolidated  financial  statements  present  fairly,  in  all  material  respects,  the 
financial position of the Company at December 31, 2021 and 2020, and the results of its operations and its cash 
flows for each of the three years in the period ended December 31, 2021, in conformity with U.S. generally accepted 
accounting principles.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States)  (PCAOB),  the  Company's  internal  control  over  financial  reporting  as  of  December  31,  2021,  based  on 
criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations 
of  the  Treadway  Commission  (2013  framework)  and  our  report  dated  March  1,  2022  expressed  an  unqualified 
opinion thereon.

Basis for Opinion

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

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

Critical Audit Matters

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

102

Description of 
the Matter

Related party revenue

Related party revenue was $77.9 million for the year ended December 31, 2021 and related to the 
ongoing collaboration with Merck Sharp & Dohme Corp., or Merck, which is focused primarily on 
the  identification,  research  and  development  of  collaboration  compounds  directed  to  targets  of 
interest  to  Merck  in  the  fields  of  ophthalmology  and  cardiovascular  or  metabolic,  or  CVM, 
diseases.  As  discussed  in  Notes  2  and  5  to  the  consolidated  financial  statements,  the  total 
transaction  price  in  this  arrangement  represents  the  sum  of  potential  funding  amounts  to  be 
received  from  Merck  through  March  2024,  for  performing  a  series  of  distinct  research  and 
development  services  in  the  area  of  both  the  continuing  collaboration  compounds  and  the 
released NGM compounds and has one performance obligation. The Company submits a budget 
for  the  research  and  development  services  to  Merck  in  advance  of  performing  the  services  and 
uses the cost-based input method to calculate the amount of revenue to be recognized.

Revenue was recognized based on actual costs incurred as a percentage of total budgeted costs 
as  the  Company  completed  its  performance  obligation  applied  to  the  transaction  price.  The 
Company re-evaluated the estimate of expected costs to satisfy the performance obligation each 
reporting  period  and  made  adjustments  for  any  changes.  In  addition,  the  Company  also 
considered  any  necessary  adjustments  to  the  transaction  price  to  ensure  that  it  was  within  the 
range of potential funding amounts.

Auditing  the  Company’s  assessment  of  its  obligation  under  this  arrangement,  including  its 
determination  of  transaction  price  (including  variable  consideration)  and  the  remaining  research 
and  development  costs  necessary  to  satisfy  the  Company’s  performance  obligation  over  time, 
requires  a  high  degree  of  audit  judgment.  The  application  of  the  cost-based  input  model  is 
inherently  sensitive  to  significant  changes  in  the  estimate  of  expected  internal  personnel  and 
external costs to be incurred for the remainder of the contract term and therefore could have had 
a material impact on revenue recognized (including the possible reversal of previously recognized 
revenue) at each reporting period.

How We 
Addressed the 
Matter in Our 
Audit

We  obtained  an  understanding,  evaluated  the  design  and  tested  the  operating  effectiveness  of 
controls  over  the  Company's  accounting  assessment  for  this  arrangement,  including  control 
attributes  over  management's  identification  of  applicable  activities  to  be  performed  under  its 
obligation, as well as management’s review of the accuracy and completeness of the underlying 
data  and  the  significant  assumptions  used  to  estimate  the  total  budgeted  costs  expected  to  be 
incurred  to  satisfy  the  respective  activities  under  its  performance  obligation  throughout  the 
duration of the arrangement where the associated unconstrained transaction price is earned. 

the  arrangement  and  expected 

Our  audit  procedures  included,  among  others,  obtaining  and  reviewing  the  license  and 
collaboration  agreement  and  obtaining  an  understanding  and  evaluation  of  the  performance 
obligations  within 
including  variable 
consideration.  We  tested  the  Company’s  estimates  of  total  expected  costs  by  project,  including 
both estimates for external costs to be incurred and internal personnel costs related to employees 
assigned to each project. We further tested the completeness and accuracy of the underlying data 
used by the Company in its assembly of its cost-based input model used to recognize revenue. 
Additionally, we compared the estimates of expected costs to actual costs incurred to evaluate the 
historical accuracy of management’s estimates and performed corroborative inquiries with those 
outside of the finance department and inspected evidence of actual costs incurred.

transaction  price, 

103

Description of 
the Matter

Accrued clinical trials expenses

During the year ended December 31, 2021, the Company incurred $161.7 million in research and 
development  related  expenses,  of  which  $12.1  million  was  recorded  as  accrued  clinical  trials 
expenses  as  of  December  31,  2021.  As  described  in  Note  2  of  the  consolidated  financial 
statements, the Company records accruals for its estimated costs of research and development 
activities, including contract services for clinical trials. Clinical trial activities performed by outside 
third-party service providers, including those performed by clinical research organizations (CRO), 
are  recorded  based  upon  estimates  of  the  proportion  of  work  completed  over  the  life  of  the 
individual  clinical  trial  and  patient  enrollment  rates  in  accordance  with  agreements  established 
with  third-party  service  providers.  Estimates  are  determined  by  reviewing  contracts,  vendor 
agreements  and  purchase  orders,  and  through  detailed  discussions  with  internal  clinical 
personnel  and  external  service  providers  as  to  the  progress  or  stage  of  completion  of  trials  or 
services  and  then  applying  these  estimates  of  completion  to  previously  agreed-upon  rates  and 
fees to be paid for such services.

Auditing  management’s  accounting  estimates  of  accrued  clinical  trials  expenses  was  especially 
challenging  as  evaluating  the  nature,  progress,  and  stage  of  completion  of  the  activities  being 
performed  under  the  Company’s  research  and  development  agreements  is  dependent  upon  the 
accumulation  of  a  high  volume  of  information  from  internal  clinical  personnel  and  third-party 
service providers.

How We 
Addressed the 
Matter in Our 
Audit

We  obtained  an  understanding,  evaluated  the  design  and  tested  the  operating  effectiveness  of 
controls  over  the  accounting  for  accrued  clinical  trials  expenses,  including  controls  over 
management’s  review  of  clinical  trial  progress  and  activities  in  comparison  to  budgets  and 
invoices received from third-party service providers.

Our  audit  procedures  included,  among  others,  testing  the  accuracy  and  completeness  of  the 
underlying  data  used  by  management  to  determine  the  amount  of  the  accrued  clinical  trials 
expenses.  Additionally,  we  inspected  the  terms  and  conditions  of  selected  service  providers’ 
contracts  and  change  orders,  assessed  patient  enrollment  as  well  as  the  activities  to  be 
performed for each patient, and tested the clinical cost models which calculate the costs incurred 
for  the  period  under  audit.  We  also  agreed  selected  inputs  used  in  a  sample  of  clinical  cost 
models  back  to  contractual  terms,  performed  inquiries  with  the  Company’s  internal  clinical 
personnel  that  oversee  the  clinical  trials,  as  well  as  inspected  information  obtained  by  the 
Company  directly  from  service  providers.  For  a  sample  of  contracts,  we  obtained  external 
confirmation from service providers of key inputs to the clinical cost models, such as an amount of 
unbilled  costs  as  of  the  balance  sheet  date,  the  number  of  patient  visits,  the  number  of  sites 
activated  and  the  progress  of  contracted  clinical  activities.  Further,  we  inspected  a  sample  of 
subsequent payments made and invoices received from service providers after the balance sheet 
date and compared such information back to the accruals recorded by the Company.

/s/ Ernst & Young LLP

We have served as the Company’s auditor since 2008.

Redwood City, California

March 1, 2022 

104

NGM BIOPHARMACEUTICALS, INC.
CONSOLIDATED BALANCE SHEETS
(In thousands, except share amounts)

ASSETS

Current assets:

Cash and cash equivalents

Short-term marketable securities
Related party receivable from collaboration
Related party contract asset

Prepaid expenses and other current assets

Total current assets

Property and equipment, net
Operating lease right-of-use asset
Restricted cash

Other non-current assets

Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:

Accounts payable

Accrued liabilities

Operating lease liability, current
Deferred rent, current

Contract liabilities

Total current liabilities

Operating lease liability, non-current

Deferred rent, non-current
Total liabilities

Commitments and contingencies (Note 6)

Stockholders' equity:

Preferred stock, $0.001 par value; 10,000,000 shares authorized; no shares 
issued or outstanding as of December 31, 2021 and 2020, respectively

Common stock, $0.001 par value; 400,000,000 shares authorized; 77,962,722 
and 70,585,364 shares issued and outstanding as of December 31, 2021 and 
2020, respectively

December 31,
2021

December 31,
2020

$ 

151,795  $ 

147,017 

214,458 
4,945 
— 

8,082 
379,280 

10,071 
4,045 
1,499 

7,492 

148,139 
333 
6,100 

6,837 
308,426 

14,526 
— 
1,499 

4,592 

$ 

402,387  $ 

329,043 

$ 

5,246  $ 

33,258 

5,077 
— 

17,774 

61,355 

5,385 

— 
66,740 

— 

78 

9,663 

29,945 

— 
2,975 

— 

42,583 

— 

6,417 
49,000 

— 

71 

Additional paid-in capital

Accumulated other comprehensive (loss) income

Accumulated deficit

Total stockholders' equity

754,664 

578,599 

(129)   

4 

(418,966)   

(298,631) 

335,647 

280,043 

Total liabilities and stockholders' equity

$ 

402,387  $ 

329,043 

See accompanying notes to consolidated financial statements.

105

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NGM BIOPHARMACEUTICALS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(In thousands, except share and per share amounts)

Related party revenue
Operating expenses:

Research and development
General and administrative

Total operating expenses

Loss from operations
Interest income, net

Other expense, net
Net loss

Net loss per share, basic and diluted
Weighted average shares used to compute net loss per share, 
basic and diluted

Year Ended December 31,

2021

2020

2019

$ 

77,882  $ 

87,368  $ 

103,544 

161,712 
36,865 

198,577 
(120,695)   

420 

(60)   

163,972 
27,229 

191,201 
(103,833)   
1,939 

(593)   

(120,335)  $ 

(102,487)  $ 

129,253 
23,631 

152,884 
(49,340) 
6,692 

(147) 
(42,795) 

(1.56)  $ 

(1.50)  $ 

(0.85) 

$ 

$ 

  77,085,405 

  68,475,378 

  50,297,524 

See accompanying notes to consolidated financial statements.

106

 
 
 
 
 
 
 
 
 
 
 
 
 
 
NGM BIOPHARMACEUTICALS, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
(In thousands)

Net loss
Other comprehensive (loss) income, net of tax:

Year Ended December 31,

2021

2020

2019

$ 

(120,335)  $ 

(102,487)  $ 

(42,795) 

Net unrealized (loss) income on available-for-sale marketable 
securities

Total comprehensive loss

(133)   

(21)   

$ 

(120,468)  $ 

(102,508)  $ 

292 
(42,503) 

See accompanying notes to consolidated financial statements.

107

 
NGM BIOPHARMACEUTICALS, INC.
CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED STOCK
AND STOCKHOLDERS’ EQUITY (DEFICIT)
(In thousands)

Balance at December 31, 2018

47,267 

$ 

294,874 

6,733 

$ 

7 

$ 

39,258 

$ 

(267)  $ 

(147,193)  $ 

(108,195) 

Convertible
Preferred Stock

Common Stock

Shares

Amount

Shares

Amount

Additional 
Paid-In 
Capital

Other 
Comprehensive 
Income (Loss)

Accumulated 
Deficit

Total 
Stockholders' 
Equity (Deficit)

Cumulative effect adjustment upon adoption of 
ASU 2014-09

Net exercise of preferred stock warrant to Series 
A preferred stock

Conversion of Series A, B, C, D, E convertible 
preferred stock to common stock concurrent with 
initial public offering

Issuance of common stock upon initial public 
offering, net of issuance costs

Issuance of common stock upon private 
placement

Issuance of common stock to participants in 
401(k) Plan

Issuance of common stock upon exercise of 
stock options

Issuance of common stock under employee 
stock purchase plan

Vesting of common stock from early exercises

Stock-based compensation expense

Comprehensive income

Net loss

Balance at December 31, 2019

Issuance of common stock upon exercise of 
stock options

Issuance of common stock under Open Market 
Agreement, net of issuance costs

Issuance of common stock under employee 
stock purchase plan

Vesting of common stock from early exercises

Issuance of common stock to participants in 
401(k) Plan

Stock-based compensation expense

Comprehensive loss

Net loss

Balance at December 31, 2020

Issuance of common stock under offering, net of 
issuance costs

Issuance of common stock upon exercise of 
stock options

Issuance of common stock under employee 
stock purchase plan

Issuance of common stock under Open Market 
Agreement, net of issuance costs

Issuance of common stock to participants in 
401(k) plan

Vesting of common stock from early exercises

Stock-based compensation expense

Comprehensive loss

Net loss

Balance at December 31, 2021

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

$ 

$ 

$ 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

16 

— 

198 

— 

— 

— 

— 

— 

— 

(47,283) 

(295,072) 

47,283 

47 

295,025 

7,521 

4,122 

8 

984 

103 

132 

—  

— 

— 

8 

4 

— 

1 

— 

— 

— 

— 

—  

107,748 

65,943 

98 

3,574 

1,270 

993 

12,862 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

292 

— 

(6,156) 

(6,156) 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

295,072 

107,756 

65,947 

98 

3,575 

1,270 

993 

12,862 

292 

(42,795) 

(42,795) 

66,886 

$ 

67 

$ 

526,771 

$ 

25 

$ 

(196,144)  $ 

330,719 

2,616 

810 

197 

68 

6 

— 

— 

— 

3 

1 

— 

— 

— 

— 

— 

— 

11,835 

21,329 

2,370 

524 

119 

15,651 

— 

— 

— 

— 

— 

— 

— 

— 

(21) 

— 

— 

— 

— 

— 

— 

— 

— 

11,838 

21,330 

2,370 

524 

119 

15,651 

(21) 

(102,487) 

(102,487) 

70,583 

$ 

71 

$ 

578,599 

$ 

4 

$ 

(298,631)  $ 

280,043 

5,324 

1,845 

193 

7 

4 

6 

— 

— 

— 

5 

2 

— 

— 

— 

— 

— 

— 

— 

134,575 

12,360 

2,519 

196 

125 

48 

26,242 

— 

— 

— 

— 

— 

— 

— 

— 

— 

(133) 

— 

— 

— 

— 

— 

— 

— 

— 

— 

134,580 

12,362 

2,519 

196 

125 

48 

26,242 

(133) 

(120,335) 

(120,335) 

77,962 

$ 

78 

$ 

754,664 

$ 

(129)  $ 

(418,966)  $ 

335,647 

See accompanying notes to consolidated financial statements.

108

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NGM BIOPHARMACEUTICALS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)

Cash flows from operating activities

Net loss

Adjustments to reconcile net loss to net cash used in operating activities:

Year Ended December 31,

2021

2020

2019

$ 

(120,335)  $ 

(102,487)  $ 

(42,795) 

Stock-based compensation expense

26,242 

15,651 

12,862 

Reduction in related party contract asset due to Amended Collaboration 
Agreement with Merck

Depreciation

Amortization of premium (discount) on marketable securities

Noncash lease expense

Other non-cash expenses

Changes in operating assets and liabilities:

Related party receivable from collaboration

Related party contract asset

Prepaid expenses and other assets

Accounts payable

Accrued and other liabilities

Operating lease liability

Deferred rent

Contract liabilities

Net cash used in operating activities

Cash flows from investing activities

Purchase of marketable securities

Proceeds from maturities of marketable securities

Purchase of property and equipment

Net cash (used in) provided by investing activities

Cash flows from financing activities

Proceeds from follow on offering, net

Proceeds from initial public offering, net of issuance costs

Proceeds from private placement of common stock

Proceeds from Open Market Agreement

Proceeds from exercise of stock options

Proceeds from employee stock purchase plan

Deferred offering costs paid

Net cash provided by financing activities

Net increase (decrease) in cash and cash equivalents

Cash, cash equivalents and restricted cash at beginning of period

Cash, cash equivalents and restricted cash at end of period

Non-cash investing and financing activities:

Right of use asset acquired under operating lease on the adoption of ASC 842

Net exercise of convertible preferred stock warrant to Series A preferred stock

$ 

$ 

Vesting of common stock from early exercises

Property and equipment purchases accrued and not yet paid

Deferred offering costs accrued and not yet paid

4,600 

6,089 

3,514 

1,810 

643 

(4,612) 

1,500 

(4,145) 

(4,417) 

2,893 
(4,785)   

— 

17,774 

(73,229) 

(293,466) 

223,500 

(1,684) 

(71,650) 

134,580 

— 

— 

196 

12,362 

2,519 

— 

149,657 

4,778 

148,516 

— 

6,555 

(128) 

— 

613 

4,873 

(6,100) 

(1,864) 

910 

6,182 
— 

(2,829) 

(4,872) 

(83,496) 

(177,655) 

128,536 

(1,879) 

(50,998) 

— 

— 

— 

21,943 

11,838 

2,370 

(613) 

35,538 

(98,956) 

247,472 

— 

7,605 

(1,123) 

— 

217 

(1,537) 

— 

(1,988) 

3,642 

8,877 
— 

(2,683) 

(24,251) 

(41,174) 

(134,306) 

186,518 

(3,489) 

48,723 

— 

109,959 

65,947 

— 

3,575 

1,270 

— 

180,751 

188,300 

59,172 

153,294  $ 

148,516  $ 

247,472 

5,855  $ 

—  $ 

— 

48 

— 

— 

— 

524 

20 

228 

— 

198 

993 

305 

— 

See accompanying notes to consolidated financial statements.

109

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NGM BIOPHARMACEUTICALS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1. Organization and Description of Business

NGM Biopharmaceuticals, Inc. and its wholly-owned subsidiary, NGM Biopharmaceuticals Australia Pty Ltd., 
collectively  referred  to  as  the  Company,  is  focused  on  discovering  and  developing  novel,  potentially  life-changing 
medicines based on scientific understanding of key biological pathways underlying cancer, retinal diseases and liver 
and metabolic diseases. The Company’s robust portfolio of product candidates range from early discovery to Phase 
2b  development  and  include  NGM707,  NGM831,  NGM438,  NGM120,  NGM621,  aldafermin  and  MK-3655.  The 
Company  has  additional  undisclosed  programs  that  are  in  various  stages  of  development  ranging  from  functional 
validation to preclinical development.

The Company was incorporated in Delaware in December 2007 and commenced operations in 2008. The 

Company's headquarters are located at 333 Oyster Point Blvd., South San Francisco, California 94080.  

2. Summary of Significant Accounting Policies

Basis of Presentation and Principles of Consolidation

The  consolidated  financial  statements  have  been  prepared  in  accordance  with  U.S.  generally  accepted 
accounting principles, or U.S. GAAP, and include the consolidated accounts of NGM Biopharmaceuticals, Inc. and 
its  wholly-owned  foreign  subsidiary  in  Australia,  NGM  Biopharmaceuticals  Australia  Pty  Ltd.  All  intercompany 
balances and transactions have been eliminated upon consolidation.

Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to 
make  judgments,  assumptions  and  estimates  that  affect  the  reported  amounts  of  assets,  liabilities,  revenues  and 
expenses.  Specific  accounts  that  require  management  estimates  include,  but  are  not  limited  to,  the  valuation  of 
common  stock  and  the  associated  stock-based  compensation  expense,  contract  manufacturing  accruals,  clinical 
trial accruals and revenue recognition in accordance with Accounting Standards Update, or ASU, 2014-09, Revenue 
from Contracts with Customers (Topic 606), or ASC 606. Management bases its estimates on historical experience 
and on various other assumptions that are believed to be reasonable under the circumstances, the results of which 
form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent 
from  other  sources.  Actual  results  could  differ  materially  from  those  estimates,  and  to  the  extent  that  there  are 
differences  between  management's  estimates  and  actual  results,  the  Company's  future  financial  statement 
presentation, financial condition, results of operations and cash flows may be affected.  

Sources and Uses of Liquidity

Since inception, the Company has incurred net losses and negative cash flow from operations. During the 
years ended December 31, 2021, 2020 and 2019, the Company incurred net losses of $120.3 million, $102.5 million 
and  $42.8  million,  respectively.  As  of  December  31,  2021,  the  Company  had  an  accumulated  deficit  of  $419.0 
million. The  Company  expects  its  accumulated  deficit  will  increase  significantly  over  time  and  does  not  expect  to 
experience positive cash flows from operations in the near future.

As  of  December  31,  2021,  the  Company  had  $366.3  million  of  cash,  cash  equivalents  and  short-term 

marketable securities.  

In June 2020, the Company entered into an Open Market Sale AgreementSM, or the Sales Agreement, with 
Jefferies LLC. As of December 31, 2021, $127.2 million of the Company's common stock remained available to be 
sold under the Sales Agreement, subject to conditions specified in the Sales Agreement.  

The  Company  believes  its  existing  cash,  cash  equivalents  and  short-term  marketable  securities  will  be 
sufficient  to  fund  its  operations  for  a  period  of  at  least  one  year  from  the  date  of  these  consolidated  financial 
statements.

To  fully  implement  the  Company’s  business  plan  and  fund  its  operations,  the  Company  will  need  to  raise 
significant  additional  capital  through  public  or  private  equity  or  debt  offerings  (which  may  include  potential  net 
proceeds  from  future  sales,  if  any,  under  the  Sales  Agreement),  product  collaborations,  strategic  alliances  and 
licensing arrangements or a combination of the foregoing.

110

Fair Value of Financial Instruments

The  carrying  amounts  of  cash  and  cash  equivalents,  the  related  party  receivable  from  collaboration  and 

other current assets and liabilities approximate their respective fair values due to their short-term nature.

Cash and Cash Equivalents

Cash and cash equivalents are stated at fair value. Cash equivalents are securities with an original maturity 
of three months or less at the time of purchase. The Company limits its credit risk associated with cash and cash 
equivalents  by  placing  its  investments  with  a  bank  it  believes  is  highly  creditworthy  and  with  highly  rated  money 
market  funds.  As  of  December  31,  2021  and  2020,  cash  and  cash  equivalents  consisted  of  bank  deposits  and 
investments in money market funds.

Marketable Securities

The appropriate classification of the Company’s marketable securities is determined at the time of purchase 
and such designations are re-evaluated at each balance sheet date. All of the Company’s securities are considered 
as  available-for-sale  and  carried  at  estimated  fair  values  and  reported  in  cash  equivalents  and  short-term 
marketable securities. Unrealized gains and losses on available-for-sale securities are excluded from net loss and 
reported  in  accumulated  other  comprehensive  income  (loss)  as  a  separate  component  of  stockholders’  equity. 
Interest  income,  net,  includes  interest,  amortization  of  purchase  premiums  and  accretion  of  purchase  discounts, 
realized gains and losses on sales of securities and other-than-temporary declines in the fair value of securities, if 
any. The cost of securities sold is based on the specific identification method.

The  Company’s  investments  are  regularly  reviewed  for  other-than-temporary  declines  in  fair  value.  This 
review  includes  the  consideration  of  the  cause  of  the  impairment,  including  the  creditworthiness  of  the  security 
issuers, the number of securities in an unrealized loss position, the severity and duration of the unrealized losses, 
whether the Company has the intent to sell the securities and whether it is more likely than not that the Company 
will  be  required  to  sell  the  securities  before  the  recovery  of  their  amortized  cost  basis.  When  the  Company 
determines that the decline in fair value of an investment is below its carrying value and this decline is other-than-
temporary,  the  Company  reduces  the  carrying  value  of  the  security  it  holds  and  records  a  loss  for  the  amount  of 
such  decline.  As  of  December  31,  2021,  the  Company  did  not  record  any  impairment  related  to  other-than-
temporary declines in the fair value of securities.

Restricted Cash

The  Company’s  restricted  cash  balance  represents  collateral  required  under  the  Company’s  facility  lease 
agreement and is classified as a non-current asset on the consolidated balance sheets, as the collateral will not be 
returned to the Company within twelve months from the date of these consolidated financial statements.

Concentration of Credit and Other Risks

Cash,  cash  equivalents  and  marketable  securities  from  the  Company’s  available-for-sale  and  marketable 
securities  portfolio  potentially  subject  the  Company  to  concentrations  of  credit  risk.  The  Company  is  invested  in 
money  market  funds  and  marketable  securities  through  custodial  relationships  with  major  United  States,  or  U.S., 
and Australian banks. Under its investment policy, the Company limits amounts invested in such securities by credit 
rating, maturity, industry group, investment type and issuer, except for securities issued by the U.S. government.

Related  party  receivables  from  collaborations  are  typically  unsecured. Accordingly,  the  Company  may  be 
exposed  to  credit  risk  generally  associated  with  its  current  amended  and  restated  research  collaboration,  product 
development and license agreement, or the Amended Collaboration Agreement, with Merck Sharp & Dohme Corp., 
or Merck, and any future collaboration agreements with other collaboration partners. To date, the Company has not 
experienced any losses related to these receivables.  

Amounts recognized as revenue prior to the Company having an unconditional right (other than a right that 
is  conditioned  only  on  the  passage  of  time)  to  receipt  are  recorded  as  contract  assets  in  the  Company's  
consolidated  balance  sheets.  Although  the  Company  expects  to  have  an  unconditional  right  to  receive  such 
amounts,  the  Company  may  be  exposed  to  the  risk  of  not  receiving  the  recorded  amounts  under  its  current 
collaboration agreement with Merck and any future collaboration agreements with other collaboration partners. To 
date, the Company has not experienced any losses related to contract assets.  

Merck accounted for 100% of the Company’s revenue for the years ended December 31, 2021, 2020 and 

2019.

111

Property and Equipment, Net

Property and equipment is recorded at cost and consists of computer equipment, laboratory equipment and 
office  furniture  and  leasehold  improvements.  Maintenance  and  repairs,  and  training  on  the  use  of  equipment,  are 
expensed  as  incurred.  Costs  that  improve  assets  or  extend  their  economic  lives  are  capitalized.  Depreciation  is 
recognized using the straight-line method based on an estimated useful life of the asset, which is as follows:

Computer equipment
Laboratory equipment and office furniture
Leasehold improvement

Leases

3 years
3 years
Shorter of life of asset or lease term

Effective January 1, 2021, the Company adopted Accounting Standards Update, or ASU, 2016-02, Leases 
(Topic  842),  referred  to  as ASC  842.  Under ASC  842,  the  Company  determines  if  an  arrangement  is  a  lease  at 
inception.  Lease  assets  represent  the  Company's  right  to  use  an  underlying  asset  for  the  lease  term  and  lease 
liabilities  represent  the  Company's  obligation  to  make  lease  payments  arising  from  the  lease.  Lease  liabilities  are 
measured at the lease commencement date as the present value of future minimum lease payments over the term 
of the lease. Lease assets are measured as the lease liability plus initial direct costs and prepaid lease payments 
less  lease  incentives.  In  measuring  the  present  value  of  the  future  minimum  lease  payments,  the  Company 
generally uses its incremental borrowing rate. The lease term is the non-cancelable period of the lease and includes 
options to extend or terminate the lease when it is reasonably certain that an option will be exercised. Leases with 
terms of 12 months or less are not recorded on the Company's balance sheet. Lease expense is recognized on a 
straight-line  basis  over  the  lease  terms,  or  in  some  cases,  the  useful  life  of  the  underlying  asset.  The  Company 
accounts for the lease and non-lease components as a single lease component. The Company’s lease agreement 
for its laboratory and office facilities is classified as an operating lease. 

Impairment of Long-Lived Assets

Long-lived  assets,  such  as  property  and  equipment,  are  reviewed  for  impairment  whenever  events  or 
changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of 
assets  to  be  held  and  used  is  measured  by  a  comparison  of  the  carrying  amount  of  an  asset  to  the  estimated 
undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds 
its  estimated  undiscounted  future  cash  flows,  an  impairment  charge  is  recognized  as  the  amount  by  which  the 
carrying amount of the asset exceeds the estimated fair value of the asset. As of December 31, 2021 and 2020, no 
revision to the remaining useful lives or write-down of long-lived assets was required.

Income Taxes

Income taxes are accounted for under the liability method. Deferred tax assets and liabilities are recognized 
for the future tax consequences attributable to the differences between the financial statement carrying amounts of 
existing  assets  and  liabilities  and  their  respective  tax  bases  and  the  operating  loss  and  tax  credit  carryforwards. 
Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be 
realized.  Deferred  tax  assets  and  liabilities  are  measured  at  the  balance  sheet  date  using  the  enacted  tax  rates 
expected to apply to taxable income in the years in which those temporary differences are expected to be recovered 
or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period such 
tax rate changes are enacted.

Revenue Recognition

Under  ASC  606,  the  Company  estimates  each  arrangement’s  total  transaction  price,  which  includes 
unconstrained  variable  consideration,  and  the  recognition  of  that  transaction  price  based  on  a  cost-based  input 
method that requires estimates to determine, at each reporting period, the percentage of completion based on the 
estimated  total  effort  required  to  complete  the  project  and  the  total  transaction  price.  The  unconstrained  variable 
consideration  amount  included  in  the  transaction  price  represents  an  amount  for  which  it  is  probable  that  a 
significant reversal of cumulative revenue recognized will not occur. 

The Company applies the following five-step revenue recognition model outlined in ASC 606 to adhere to 
this  core  principle:  (1)  identify  the  contract(s)  with  a  customer;  (2)  identify  the  performance  obligations  in  the 
contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the 
contract; and (5) recognize revenue when (or as) the Company satisfies a performance obligation.

112

All of the Company’s revenue to date has been generated from its collaboration agreements, primarily its 
collaboration agreement with Merck. The terms of these agreements generally require the Company to provide (i) 
license  options  for  its  compounds,  (ii)  research  and  development  services  and  (iii)  non-mandatory  services  in 
connection  with  participation  in  research  or  steering  committees.  Payments  received  under  these  arrangements 
may include non-refundable upfront license fees, partial or complete reimbursement of research and development 
costs,  contingent  consideration  payments  based  on  the  achievement  of  defined  collaboration  objectives  and 
royalties on sales of commercialized products. In some agreements, the collaboration partner is solely responsible 
for  meeting  defined  objectives  that  trigger  contingent  or  royalty  payments.  Often  the  partner  only  pursues  such 
objectives  subsequent  to  exercising  an  optional  license  on  compounds  identified  as  a  result  of  the  research  and 
development services performed under the collaboration agreement.

The  Company  assesses  whether  the  promises  in  its  arrangements,  including  any  options  provided  to  the 
partner,  are  considered  distinct  performance  obligations  that  should  be  accounted  for  separately.  Judgment  is 
required  to  determine  whether  the  license  to  a  compound  is  distinct  from  research  and  development  services  or 
participation in research or steering committees, as well as whether options create material rights in the contract. In 
situations when a contract includes distinct services that are substantially the same and have the same pattern of 
transfer to the customer over time, they are recognized as a series of distinct services.

The  transaction  price  in  each  arrangement  is  generally  comprised  of  a  non-refundable  upfront  fee  and 
unconstrained  variable  consideration  related  to  the  performance  of  research  and  development  services.  The 
unconstrained variable consideration amount included in the transaction price represents an amount for which it is 
probable that a significant reversal of cumulative revenue recognized will not occur. The Company typically submits 
a  budget  for  the  research  and  development  services  to  the  partner  in  advance  of  performing  the  services.  The 
transaction price is allocated to the identified performance obligations based on the standalone selling price, or SSP, 
of each distinct performance obligation. Judgment is required to determine the SSP. In instances where the SSP is 
not  directly  observable,  such  as  when  a  license  or  service  is  not  sold  separately,  SSP  is  determined  using 
information  that  may  include  market  conditions  and  other  observable  inputs.  The  Company  utilizes  judgment  to 
assess the nature of its performance obligations to determine whether they are satisfied over time or at a point in 
time and, if over time, the appropriate method of measuring progress toward completion. The Company evaluates 
the measure of progress each reporting period and, if necessary, adjusts the measure of performance and related 
revenue recognition.

The  Company’s  collaboration  agreements  may  include  contingent  payments  related  to  specified 
development  and  regulatory  milestones  or  contingent  payments  for  royalties  based  on  sales  of  a  commercialized 
product. Milestones can be achieved for such activities in connection with progress in clinical trials, regulatory filings 
in  various  geographical  markets  and  marketing  approvals  from  health  authorities.  Sales-based  royalties  are 
generally  related  to  the  volume  of  annual  sales  of  a  commercialized  product. At  the  inception  of  each  agreement 
that  includes  such  payments,  the  Company  evaluates  whether  the  milestones  are  considered  probable  of  being 
achieved and estimates the amount to be included in the transaction price by using the most likely amount method. 
If it is probable that a significant revenue reversal would not occur, the associated milestone value is included in the 
transaction  price.  Milestone  payments  that  are  not  within  the  Company’s  or  its  partner’s  control,  such  as  those 
related to regulatory approvals, are not considered probable of being achieved until those approvals are received. 
The transaction price is then allocated to each performance obligation based on a relative SSP basis. At the end of 
each subsequent reporting period, the Company re-evaluates the probability of achievement of each such milestone 
and  any  related  constraint  and,  if  necessary,  adjusts  its  estimate  of  the  overall  transaction  price.  Pursuant  to  the 
guidance  in  ASC  606,  sales-based  royalties  are  not  included  in  the  transaction  price.  Instead,  royalties  are 
recognized  at  the  later  of  when  the  performance  obligation  is  satisfied  or  partially  satisfied,  or  when  the  sale  that 
gives rise to the royalty occurs.

Contract modifications, defined as changes in the scope or price (or both) of a contract that are approved by 
the  parties  to  the  contract,  such  as  a  contract  amendment,  exist  when  the  parties  to  a  contract  approve  a 
modification  that  either  creates  new,  or  changes  existing,  enforceable  rights  and  obligations  of  the  parties  to  the 
contract. Depending on facts and circumstances, the Company accounts for a contract modification as one of the 
following: (i) a separate contract; (ii) a termination of the existing contract and a creation of a new contract; or (iii) a 
combination of the preceding treatments. A contract modification is accounted for as a separate contract if the scope 
of  the  contract  increases  because  of  the  addition  of  promised  services  that  are  distinct  and  if  the  price  of  the 
contract  increases  by  an  amount  of  consideration  that  reflects  the  Company’s  standalone  selling  prices  of  the 
additional promised services. When a contract modification is not considered a separate contract and the remaining 
services are distinct from the services transferred on or before the date of the contract modification, the Company 
accounts  for  the  contract  modification  as  a  termination  of  the  existing  contract  and  a  creation  of  a  new  contract. 
When a contract modification is not considered a separate contract and the remaining services are not distinct, the 

113

Company  accounts  for  the  contract  modification  as  an  add-on  to  the  existing  contract  and  as  an  adjustment  to 
revenue on a cumulative catch-up basis.

Research and Development

Research  and  development  costs  are  expensed  as  incurred.  Research  and  development  expenses 
primarily  include  salaries  and  benefits  for  medical,  clinical,  quality,  preclinical,  manufacturing  and  research 
personnel, costs related to research activities, preclinical studies, clinical trials, drug manufacturing expenses and 
allocated overhead and facility occupancy costs. The Company accounts for non-refundable advance payments for 
goods or services that will be used in future research and development activities as expenses when the goods have 
been received or when the service has been performed rather than when the payment is made. 

Clinical  trial  costs  are  a  component  of  research  and  development  expenses.  The  Company  accrues 
estimated costs for its clinical trial activities performed by third parties, including clinical research organizations, or 
CROs, and other service providers based upon estimates of the proportion of work completed over the life of the 
individual  clinical  trial  and  patient  enrollment  rates  in  accordance  with  associated  agreements.  The  Company's 
estimates  are  determined  through  detailed  discussions  with  internal  personnel  and  its  service  providers  as  to  the 
progress  of  each  clinical  trial  and  by  reviewing  contracts,  vendor  agreements  and  purchase  orders  for  previously 
agreed-upon rates and fees to be paid for such services.  

Stock-Based Compensation

The Company’s stock-based compensation programs include stock option grants, as well as shares issued 
under  its  2019  Employee  Stock  Purchase  Plan,  or  ESPP.  Grants  are  awarded  to  employees,  directors  and 
nonemployees. The  Company  measures  employee  and  director  stock-based  compensation  expense  for  all  stock-
based awards at the grant date based on the fair value measurement of the award. Subsequent to the adoption of 
ASU No. 2018-07, Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based 
Payment  Accounting  on  January  1,  2019,  stock-based  compensation  expense  for  nonemployee  awards  is 
measured based on the fair value on the date of adoption. The expense is recorded on a straight-line basis over the 
requisite service period, which is generally the vesting period, for the entire award. Forfeitures are estimated at the 
time of grant and revised, if necessary, in subsequent periods if actual forfeitures materially differ from estimates. 
The Company calculates the fair value measurement of stock options using the Black-Scholes option-pricing model.

Foreign Currency Transactions

The  functional  currency  of  NGM  Biopharmaceuticals  Australia  Pty  Ltd.,  the  Company’s  wholly-owned 
subsidiary, is the U.S. dollar. Accordingly, all monetary assets and liabilities of the subsidiary are remeasured into 
U.S.  dollars  at  the  current  period-end  exchange  rates  and  non-monetary  assets  are  remeasured  using  historical 
exchange rates. Income and expense elements are remeasured to U.S. dollars using the average exchange rates in 
effect during the period. Remeasurement gains and losses are recorded as other expense, net on the consolidated 
statements of operations.

The  Company  is  subject  to  foreign  currency  risk  with  respect  to  its  clinical  and  manufacturing  contracts 
denominated in currencies other than the U.S. dollar, primarily British Pounds, Swiss Francs, Australian dollars and 
the  Euro.  Payments  on  contracts  denominated  in  foreign  currencies  are  made  at  the  spot  rate  on  the  day  of 
payment. Changes in the exchange rate between billing dates and payment dates are recorded within other income 
(expense), net, on the consolidated statements of operations.

Comprehensive Loss

Comprehensive loss is composed of net loss and certain changes in stockholders’ equity that are excluded 

from net loss, primarily unrealized gains or losses, net of taxes, on the Company’s marketable securities.

Net Loss per Share

Basic  net  loss  per  share  is  calculated  by  dividing  net  loss  by  the  weighted  average  number  of  shares 
outstanding during the period, less shares subject to repurchase and excludes any dilutive effects of stock-based 
options  and  awards.  Diluted  net  income  per  share  is  computed  by  giving  effect  to  all  potentially  dilutive  shares, 
including  common  stock  issuable  upon  exercise  of  stock  options.  However,  where  there  is  a  diluted  net  loss  per 
share, no adjustment is  made  for  potentially  issuable shares since their effect would  be  anti-dilutive. In this case, 
diluted net loss per share is equal to basic net loss per share.

114

Net loss per share was computed as follows (in thousands, except share and per share amounts):

Numerator:
Net loss

Year Ended December 31,

2021

2020

2019

$ 

(120,335)  $ 

(102,487)  $ 

(42,795) 

Denominator:
Weighted average number of shares used in calculating net loss 
per share—basic and diluted

Net loss per share—basic and diluted

  77,085,405 

  68,475,378 

  50,297,524 

$ 

(1.56)  $ 

(1.50)  $ 

(0.85) 

Potentially dilutive securities that were not included in the diluted per share calculations because they would 

be anti-dilutive were as follows:

Options to purchase common stock
Shares committed under ESPP
Total

Segment and Geographical Information

Year Ended December 31,

2021
  10,484,553 
389,947 
  10,874,500 

2020
  10,017,918 
291,992 
  10,309,910 

2019
  10,824,780 
396,682 
  11,221,462 

The  Company  operates  in  one  business  segment.  Substantially  all  of  the  Company’s  long-lived  assets, 
primarily comprised of property and equipment, are based in the United States. For the years ended December 31, 
2021, 2020 and 2019, the Company’s revenues were entirely within the United States based upon the location of 
the Company and Merck.

Recent Accounting Pronouncements

New  accounting  pronouncements  are  issued  by  the  Financial Accounting  Standards  Board,  or  FASB,  or 
other  standard  setting  bodies  and  adopted  by  the  Company  as  of  the  specified  effective  date.  Unless  otherwise 
discussed, the impact of recently issued standards that are not yet effective will not have a material impact on the 
Company’s results of operations and financial position upon adoption. 

Recently Adopted Accounting Pronouncements

Under the Jumpstart Our Business Startups Act of 2012, as amended, or the JOBS Act, the Company met 
the  definition  of  an  emerging  growth  company  prior  to  December  31,  2021  and  elected  the  extended  transition 
period for complying with new or revised accounting standards pursuant to Section 107(b) of the JOBS Act and, as 
a  result,  had  not  been  subject  to  the  same  implementation  timing  for  new  or  revised  accounting  standards  as  for 
other public companies that are not emerging growth companies. Effective December 31, 2021, the Company was 
no longer an emerging growth company, and as a result, the Company was required to adopt ASC 842 for the fiscal 
year beginning January 1, 2021 using a modified-retrospective approach under which the Company recognized and 
measured leases existing at, or entered into after, January 1, 2021.  

The  Company  elected  the  optional  transition  approach  of  not  adjusting  its  comparative  period  financial 
statements  for  the  adoption  of  ASC  842,  and  as  a  result,  the  Company's  consolidated  balance  sheet  as  of 
December 31, 2020 was not restated to reflect the adoption of ASC 842. Effective January 1, 2021, the Company 
recorded a right-of-use, or ROU, asset of $5.9 million (which was net of its deferred rent liability of $9.4 million as of 
December 31, 2020) and corresponding lease liability of $15.2 million related to the Company's real estate lease. 
Lease  liabilities  are  measured  at  the  lease  commencement  date  as  the  present  value  of  future  minimum  lease 
payments over the term of the lease. Lease ROU assets are measured as the lease liability plus initial direct costs 
and  prepaid  lease  payments  less  lease  incentives.  In  measuring  the  present  value  of  the  future  minimum  lease 
payments,  the  discount  rate  for  the  lease  is  the  rate  implicit  in  the  lease  unless  that  rate  cannot  be  readily 
determined.  In  that  case,  the  lessee  is  required  to  use  its  incremental  borrowing  rate.  In  computing  its  lease 
liabilities, the Company used its incremental borrowing rate based on information available on the commencement 
effective date of January 1, 2021 using a company-specific rate in the United States that is fully collateralized and 
consistent with the lease term for the Company's real estate lease. The lease term is the non-cancelable period of 

115

 
 
 
the Company's real estate lease. The Company does not assume renewals in its determination of the lease term 
unless the renewals are deemed by management to be reasonably certain at lease inception.

The  Company  elected  the  package  of  practical  expedients  permitted  under  the  transition  guidance 
associated  with ASC  842,  which,  among  other  things,  allowed  the  Company  to  carry  forward  the  historical  lease 
classification of those leases in place as of January 1, 2021. The Company also elected the practical expedient to 
not  separate  non-lease  components  from  lease  components  and  instead  accounts  for  them  as  a  single  lease 
component for all classes of underlying assets.

The effect of adopting ASC 842 on the Company’s consolidated balance sheet as of January 1, 2021 was 

as follows (in thousands):

Assets

Operating lease right-of-use asset
Liabilities
Deferred rent, current
Operating lease liability, current
Deferred rent, non-current
Operating lease liability, non-current
Totals

_________________
(1) As reported in the Company's 2020 Annual Report on Form 10-K.

December 31, 
2020 (1)

ASC 842 
adjustments

Adjusted 
balances as of 
January 1, 2021

$ 

$ 

$ 

—  $ 

5,855  $ 

5,855 

2,975  $ 
— 
6,417 
— 
9,392  $ 

(2,975)  $ 
4,785 
(6,417)   
10,462 

5,855  $ 

— 
4,785 
— 
10,462 
15,247 

In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (ASC 808): Clarifying the 
Interaction  between  ASC  808  and  ASC  606,  which  clarifies  that  certain  transactions  between  collaborative 
arrangement participants should be accounted for as revenue under ASC 606 when the collaborative arrangement 
participant is a customer. In addition, ASC 808 precludes an entity from presenting consideration from a transaction 
in a collaborative arrangement as revenue from contracts with customers if the participant is not a customer for that 
transaction.  The  Company  adopted  ASU  2018-18  effective  January  1,  2021,  noting  no  material  impact  on  the 
Company’s results of operations and financial position.

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting 
for Income Taxes. The new guidance modifies ASC 740 to simplify several aspects of accounting for income taxes, 
including  eliminating  certain  exceptions  to  the  guidance  in  ASC  740  related  to  the  approach  for  intraperiod  tax 
allocation.  The  Company  adopted  ASU  2019-12  effective  January  1,  2021,  noting  no  material  impact  on  the 
Company’s results of operations and financial position.

In  June  2016,  the  FASB  issued  ASU  2016-13,  Financial  Instruments  –  Credit  Losses  (Topic  326): 
Measurement of Credit Losses on Financial Instruments. The standard amends guidance on reporting credit losses 
for financial assets held at amortized cost basis, including accounts receivable, investments classified as available 
for sale, such as the Company's debt securities, and unbilled related party revenue. Estimated credit losses will be 
recorded  as  an  allowance  rather  than  a  write-down.  In  November  2019,  the  FASB  issued  ASU  2019-10,  which 
deferred the effective date for certain ASUs including ASU 2016-13. Given the Company was no longer an emerging 
growth company as of December 31, 2021, the Company adopted ASU 2016-13 effective January 1, 2021, noting 
no material impact on the Company’s results of operations and financial position.

116

 
 
 
 
 
 
 
 
3. Fair Value Measurements

Cash equivalents and marketable securities are classified as available-for-sale securities and consisted of 

the following (in thousands):

As of December 31, 2021
U.S. treasury securities

Money market funds
Corporate and agency bonds

Commercial paper
Totals
Classified as:

Cash and cash equivalents
Short-term marketable securities (amortized 
cost of $214,587)

Total

As of December 31, 2020

Money market funds

U.S. government agencies securities
Commercial paper

Corporate and agency bonds

Totals

Classified as:

Cash and cash equivalents
Short-term marketable securities (amortized 
cost of $148,135)

Total

Amortized
Cost

Gross
Unrealized
Gain

Gross
Unrealized
Loss

Fair
Value

$ 

141,093  $ 

—  $ 

(116)  $ 

140,977 

129,763 
64,997 

8,497 
344,350  $ 

$ 

— 
7 

— 
7  $ 

— 
(20)   

— 
(136)  $ 

129,763 
64,984 

8,497 
344,221 

$ 

129,763 

214,458 
344,221 

$ 

Amortized
Cost

Gross
Unrealized
Gain

Gross
Unrealized
Loss

Fair
Value

$ 

137,658  $ 

—  $ 

—  $ 

137,658 

98,647 
41,945 

7,543 

9 
— 

— 

(3)   
— 

(2)   

98,653 
41,945 

7,541 

$ 

285,793  $ 

9  $ 

(5)  $ 

285,797 

$ 

137,658 

148,139 
285,797 

$ 

Cash  and  cash  equivalents  in  the  table  above  excludes  cash  on  deposit  with  banks  of  $22.0  million  and 

$9.4 million as of December 31, 2021 and 2020, respectively.

To date, the Company has not recorded any impairment charges against the market value of its marketable 
securities.  In  determining  whether  a  decline  is  other  than  temporary,  the  Company  considers  various  factors 
including the length of time  and  extent to  which  the  market value has been  less than cost, the financial condition 
and near-term prospects of the issuer and the Company’s intent and ability to retain its investment in the issuer for a 
period of time sufficient to allow for any anticipated recovery in market value.

As  of  December  31,  2021  and  2020,  the  Company’s  marketable  securities  had  remaining  contractual 
maturities  of  less  than  one  year.  As  of  December  31,  2021,  the  Company  had  21  marketable  securities  in  an 
unrealized  loss  position  compared  to  one  marketable  security  in  an  unrealized  loss  position  as  of  December  31, 
2020. Marketable securities that had been in unrealized loss positions as of December 31, 2021 and 2020 had been 
in  an  unrealized  loss  position  for  less  than  twelve  months.  The  Company  does  not  intend  to  sell  marketable 
securities that are in an unrealized loss position and it is highly unlikely that the Company will be required to sell the 
investments before recovery of their amortized cost basis, which may be maturity.

117

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Assets and Liabilities Measured at Fair Value on a Recurring Basis

The  following  table  summarizes,  by  major  security  type,  our  available-for-sale  securities  that  were 

measured at fair value on a recurring basis and were categorized using the fair value hierarchy (in thousands):

As of December 31, 2021
Assets:

U.S. treasury securities
Money market funds
Corporate and agency bonds
Commercial paper

Totals

As of December 31, 2020
Assets:

Money market funds
U.S. government agencies securities
Commercial paper
Corporate and agency bonds

Fair Value Measurements

Level 1

Level 2

Level 3

Total

$ 

140,977  $ 
129,763 
— 
— 

—  $ 
—  $ 

64,984 
8,497 

$ 

270,740  $ 

73,481  $ 

—  $ 
— 
— 
— 
—  $ 

140,977 
129,763 
64,984 
8,497 
344,221 

Fair Value Measurements

Level 1

Level 2

Level 3

Total

$ 

137,658  $ 

—  $ 

— 
— 
— 

98,653 
41,945 
7,541 
148,139  $ 

—  $ 
— 
— 
— 
—  $ 

137,658 
98,653 
41,945 
7,541 
285,797 

Totals

$ 

137,658  $ 

The  carrying  amounts  of  cash  and  cash  equivalents,  the  related  party  receivable  and  contract  asset  from 
collaboration and other current assets and liabilities approximate their respective fair values due to their short-term 
nature.

The  Company  estimates  the  fair  values  of  investments  in  corporate  and  agency  bond  securities, 
commercial  paper  and  U.S.  government  agencies  and  treasury  securities  using  Level  2  inputs  by  taking  into 
consideration valuations obtained from third-party pricing services.

There were no transfers of assets or liabilities between the fair value measurement levels during the years 

ended December 31, 2021 and 2020.

4. Balance Sheet Components

Cash, Cash Equivalents and Restricted Cash

A  reconciliation  of  cash,  cash  equivalents  and  restricted  cash  reported  within  the  consolidated  balance 

sheets to the amount reported within the consolidated statements of cash flows is as follows (in thousands):

Cash and cash equivalents

Restricted cash

Total cash, cash equivalents and restricted cash

December 31,

2021

2020

$ 

$ 

151,795  $ 

147,017 

1,499 

1,499 

153,294  $ 

148,516 

118

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property and Equipment

Property and equipment consisted of the following (in thousands):

Leasehold improvements
Laboratory equipment and office furniture

Computer equipment
Construction-in-progress

Total property and equipment, gross

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

December 31,

2021

2020

$ 

25,880  $ 
21,916 

1,225 
18 
49,039 

25,880 
23,638 

1,271 
48 
50,837 

(38,968)   
10,071  $ 

(36,311) 
14,526 

$ 

Depreciation  expense  for  the  years  ended  December  31,  2021,  2020  and  2019  was  approximately  $6.1 

million, $6.6 million and $7.6 million, respectively.

Accrued Liabilities

Accrued liabilities consisted of the following (in thousands):

Clinical trials and research and development costs
Personnel-related costs
Manufacturing costs
Accrued expenses
Total accrued liabilities

5. Research Collaboration and License Agreements

Merck

December 31,

2021

2020

$ 

$ 

12,070  $ 
10,298 
7,773 
3,117 

33,258  $ 

9,316 
8,921 
8,297 
3,411 
29,945 

In 2015, the Company entered into a research collaboration, product development and license agreement 
with  Merck,  which,  together  with  amendments  made  prior  to  June  30,  2021,  is  referred  to  as  the  Original 
Collaboration Agreement, covering the discovery, development and commercialization of novel therapies across a 
range of therapeutic areas, including a broad, multi-year drug discovery and early development program financially 
supported by Merck. Merck owned approximately 16.6% of the Company's outstanding shares as of December 31, 
2021.

On June 30, 2021, the Company and Merck entered into an amended and restated research collaboration, 
product development and license agreement, or the Amended Collaboration Agreement, with a narrower scope than 
contemplated in the Original Collaboration Agreement, as described in more detail below.  

The Original Collaboration Agreement

The  Original  Collaboration Agreement  had  an  initial  five-year  research  term,  and  Merck  was  granted  the 
unilateral right to extend the research phase of the collaboration for two additional two-year terms in exchange for a 
$20.0  million  extension  fee  payable  at  each  extension,  as  described  in  more  detail  below.  Each  extension,  if  and 
when exercised by Merck, would be considered and would be accounted for as a separate arrangement. Under the 
Original Collaboration Agreement, in March 2019, Merck exercised its first option to extend the research phase of 
the  collaboration  for  two  additional  years  through  March  16,  2022,  agreeing  at  that  time  to  continue  to  fund  the 
Company’s research and development efforts up to $75.0 million each year consistent with the initial five-year term 
and, in lieu of the $20.0 million extension fee that would have otherwise been payable to the Company at that time, 
Merck agreed to make additional payments totaling up to $20.0 million in support of the Company’s research and 
development  program  activities  during  2021  and  in  the  first  quarter  of  2022.  Merck’s  decision  whether  or  not  to 
exercise  its  second  option  to  extend  the  research  phase  of  the  collaboration  under  the  Original  Collaboration 

119

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Agreement was mooted when, on June 30, 2021, Merck and the Company entered into the Amended Collaboration 
Agreement, as described in more detail below.

Under the terms of Original Collaboration Agreement, the Company determined the scientific direction and 
areas  of  therapeutic  interest  for  the  collaboration,  with  input  from  Merck,  and  was  primarily  responsible  for  the 
conduct of all research, preclinical and early clinical development activities through human proof-of-concept trials. 
The  Company  made  the  final  determinations  as  to  which  collaboration  compounds  to  advance  into  and  through 
initial clinical trials, which collaboration compounds to progress into a human proof-of-concept trial and the design of 
any such trials, in each case with input from Merck through various governance committees.

Under the terms of the Original Collaboration Agreement, upon completion of a human proof-of-concept trial 
for  a  particular  collaboration  compound,  regardless  of  the  results  of  such  trial,  Merck  had  the  one-time  option  to 
obtain an exclusive, worldwide license, on specified terms, to that collaboration compound, as well as to all other 
compounds  that  were  directed  against  the  same  target  and  that  result  in  the  same  effect  on  such  target,  or  the 
related  compounds,  referred  to  as  the  Merck  license  option.  For  each  program  that  Merck  licensed,  Merck  was 
required to pay the Company a one-time fee of $20.0 million. Following exercise of a Merck license option, Merck 
was responsible, at its own cost, for any further development and any commercialization activities for compounds 
within  the  applicable  program  that  it  licensed,  or  the  licensed  compounds,  subject  to  the  Company’s  option  on  a 
licensed compound-by-licensed compound basis, prior to Merck initiating any Phase 3 clinical trial of such licensed 
compound, to enter into a worldwide cost and profit share with Merck, or the cost and profit share option, and to co-
detail the applicable licensed compound in the United States. If the Company elected to exercise its cost and profit 
share option for a particular licensed compound, Merck agreed to advance to the Company and/or assume up to 
25% of the Company’s share of the global development costs for such licensed compound, subject to an aggregate 
cap  over  the  course  of  the  collaboration. All  such  amounts  advanced  or  assumed  by  Merck  accrued  interest  and 
would be recouped by Merck in full out of the Company’s share of any profits resulting from sales of the licensed 
compound  for  which  the  Company  elected  to  exercise  its  cost  and  profit  share  option  before  the  Company  was 
entitled to receive any of those profits. If the Company did not elect to exercise its cost and profit share option for a 
particular licensed compound, the Company was eligible to receive (i) an aggregate of up to $449.0 million in pre-
commercial milestone payments upon the achievement of specific clinical development and regulatory events with 
respect to the licensed compound for the first three indications in the United States, the European Union, or EU, and 
Japan; (ii) commercial milestone payments of up to $125.0 million; and (iii) royalties at ascending low-double digit to 
mid-teen  percentage  rates,  depending  on  the  level  of  net  sales  Merck  achieves  worldwide  for  such  licensed 
compound.

Under  the  terms  of  the  Original  Collaboration Agreement,  the  Company  also  granted  Merck  a  worldwide, 
exclusive  right  to  conduct  research  and  development  on,  and  to  manufacture,  use  and  commercialize,  small 
molecule  compounds  identified  or  developed  by  Merck  that  have  specified  activity  against  any  target  that  the 
Company  researched  or  developed  during  the  research  phase  of  the  collaboration  and  that,  but  for  use  of  the 
Company’s  confidential  and  proprietary  information,  Merck  would  not  have  discovered.  If  Merck  ultimately  did  not 
exercise its Merck license option to a collaboration compound the Company advanced through a human proof-of-
concept  study  that  was  directed  to  any  such  target,  Merck’s  research  license  for  its  own  small  molecule  program 
with  respect  to  such  target  would  become  non-exclusive,  but  it  would  retain  an  exclusive  license  to  any  small 
molecule  compounds  that  it  had,  as  of  that  time,  identified  and  developed.  Merck  had  sole  responsibility  for 
research and development of any of these small molecule compounds, at its own cost. The Company was eligible to 
receive milestone and royalty payments on small molecule compounds that were developed by Merck under such a 
license  from  the  Company,  in  some  cases  at  the  same  rates  as  those  the  Company  was  eligible  to  receive  from 
Merck for a program that Merck licensed and that originated from the Company’s own research and development 
efforts, provided that, but for use of the Company’s confidential and proprietary information, Merck would not have 
discovered  such  small  molecule  compounds.  However,  the  Company  did  not  have  the  option  to  enter  into  a  cost 
and profit share with respect to, or the option to co-detail, those small molecule compounds.

Under the terms of the Original Collaboration Agreement, during the three-month period before the end of 
the  research  phase  as  defined  in  the  Original  Collaboration  Agreement,  Merck  had  the  right  to  review  the 
Company’s then-existing programs and to elect to designate one or more such programs and require the Company 
to  continue  to  conduct  research  and  development  on  such  Merck-designated  programs  for  up  to  three  years,  a 
period referred to as the Original Collaboration Agreement tail period. Merck would pay all of the Company’s internal 
and external costs for its work on such Merck-designated programs during the Original Collaboration Agreement tail 
period, up to certain funding caps that decreased over the Original Collaboration Agreement tail period based on a 
specified percentage of certain funding actually provided to the Company by Merck during the last 12 months of the 
research  phase  as  defined  in  the  Original  Collaboration  Agreement.  Merck  also  had  the  right  to  take  over  such 
Merck-designated  programs  and  conduct  such  research  and  development  activities  itself  or  in  partnership  with  a 

120

third party, at its own cost, or to terminate the Original Collaboration Agreement tail period after a specified notice 
period. If Merck terminated the Original Collaboration Agreement tail period, it had the right to elect to transition to 
itself  or  a  third-party  partner,  at  its  own  cost,  any  clinical  trials  that  were  then  being  conducted  in  such  Merck-
designated programs. If the Company completed a human proof-of-concept trial in one of such Merck-designated 
programs during the Original Collaboration Agreement tail period or if Merck or its third-party partner completed a 
human proof-of-concept trial of a collaboration compound in one of such Merck-designated programs during or after 
the Original Collaboration Agreement tail period, then Merck would have the same one-time Merck license option to 
obtain  an  exclusive,  worldwide  license,  on  specified  terms,  to  that  collaboration  compound,  as  well  as  to  all  its 
related  compounds.  Merck  would  lose  its  Merck  license  option  rights  at  the  end  of  the  Original  Collaboration 
Agreement  tail  period  with  respect  to  all  programs  for  which  no  collaboration  compound  had  completed  a  human 
proof-of-concept  trial  by  such  time,  except  for  Merck-designated  programs  that  Merck  was  continuing  to  use 
commercially reasonable efforts to research and develop.

The Company evaluated the Original Collaboration Agreement under ASC 606. The Company identified the 
following promised goods or services at the inception of the Original Collaboration Agreement: (i) a license to the 
Company’s  growth  differentiation  factor  15,  or  GDF15,  agonist  program;  (ii)  a  license  to  pursue  research  and 
development  and  commercialization  of  small  molecule  compounds;  (iii)  the  performance  of  research  and 
development  services  for  five  years;  (iv)  two  options  to  extend  performance  of  the  research  and  development 
services, each for two additional years; and (v) Merck license options to obtain licenses to collaboration compounds 
and  related  compounds  after  proof-of-concept  trials.  The  Company  determined  that  the  GDF15  agonist  program 
license and small molecule program license were not distinct from the research and development services, resulting 
in these items being combined into a single performance obligation.

The Company also considered whether such options created material rights in the contract and concluded 
that  the  fee  attached  to  the  exercise  of  such  options  approximated  the  SSP  of  the  promised  goods  or  services 
included  in  the  options.  Therefore,  the  Company  concluded  that  such  options  did  not  give  rise  to  material  rights, 
were  not  performance  obligations  in  the  Original  Collaboration Agreement  and,  if  and  when  exercised,  would  be 
accounted for as separate arrangements under ASC 606.

Additionally, if a separate arrangement were created by the exercise of such an option, such amounts would 
be contingent on events outside of either party’s control, such as products proving to be commercially viable and 
governmental agencies granting regulatory approval. Such contingencies and uncertainties resulted in the amounts 
being  constrained  and  withheld  from  inclusion  in  the  estimated  transaction  price  of  a  separate  arrangement. 
Consequently, the estimated transaction price related to the Original Collaboration Agreement was comprised of the 
upfront cash licensing fee of $94.0 million and ongoing research and development reimbursements.

Any  fees  associated  with  such  options,  including  associated  upfront  fees,  follow  on  funding  fees  and 
milestones, were not included in the transaction price related to the Original Collaboration Agreement as they were 
associated with options that were not material rights and, thus, were not performance obligations within the Original 
Collaboration  Agreement.  For  example,  in  November  2018,  Merck  exercised  its  option  for  a  license  to  further 
research  and  develop  MK-3655,  an  agonistic  antibody  discovered  by  the  Company  that  selectively  activates 
fibroblast  growth  factor  receptor  1c-beta-klotho,  or  FGFR1c/KLB,  and  other  FGFR1c/KLB  agonists  and  paid  the 
Company $20.0 million. The $20.0 million license fee for MK-3655 was not included in the transaction price related 
to the Original Collaboration Agreement and was instead recognized in the period of exercise in the fourth quarter of 
2018 as the Company had no further obligation related to that license. The Phase 3 clinical study for MK-3655 has 
not  begun,  and  the  Company  has  therefore  not  made  an  election  as  to  whether  it  will  participate  in  the  cost  and 
profit share or receive milestone and royalty payments with respect to MK-3655. 

The  transaction  price  associated  with  the  initial  five-year  term  of  the  Original  Collaboration  Agreement 
consisted of the $94.0 million upfront fee and the funding amounts of up to $75.0 million per year for each of the first 
five years of the Original Collaboration Agreement. No milestones or other forms of consideration were included in 
the transaction price related to the Original Collaboration Agreement as those amounts were contingent upon Merck 
exercising  an  option  for  licenses  on  collaboration  compounds  and  would,  therefore,  be  pursuant  to  separate 
arrangements  and  not  part  of  the  Original  Agreement  estimated  transaction  price.  As  there  was  only  one 
performance obligation in the Original Collaboration Agreement, the transaction price was allocated entirely to that 
performance obligation.

At  the  end  of  the  initial  five-year  term  of  the  Original  Collaboration  Agreement,  the  remaining  contract 
liability amount of $4.9 million related to the upfront license fee included within the transaction price as of December 
31, 2019 was fully earned and recognized during the three months ended March 31, 2020. The Company has fully 
recognized revenue of approximately $388.1 million related to the single performance obligation associated with the 
initial five-year term of the Original Collaboration Agreement.

121

Upon Merck exercising its option to extend the research phase of the collaboration through March 16, 2022, 
the Company deemed that a separate arrangement containing a two-year performance obligation to provide distinct 
research and development services was created on March 17, 2020. The transaction price of $170.0 million for this 
two-year  performance  obligation  under  the  Original  Collaboration Agreement  consisted  of  the  potential  funding  of 
amounts of up to $75.0 million per year plus the additional funding amount of $20.0 million to be made during 2021 
through to the first quarter of 2022 if the Company exceeded the $75.0 million funding cap. The Company used a 
cost-based input method to calculate the corresponding amount of revenue to recognize. In applying the cost-based 
input measure of revenue recognition, the Company measured actual costs incurred relative to budgeted costs to 
fulfill this distinct two-year performance obligation. These costs consisted of Company employee full-time equivalent 
hours plus allowable external (third-party) costs incurred. Revenue was recognized based on actual costs incurred 
as  a  percentage  of  total  budgeted  costs  as  the  Company  completed  its  performance  obligation  applied  to  the 
transaction price. The Company re-evaluated the estimate of expected costs to satisfy the performance obligation 
each reporting period and made adjustments for any significant changes. In addition, the Company also considered 
any necessary adjustments in an effort to ensure that the transaction price was within the range of potential funding 
amounts as described above. As such, management applied considerable judgment in estimating expected costs as 
such costs were key inputs when applying the cost-based input method. As the Company’s estimated measure of 
progress  was  updated  at  each  reporting  period  and  revenue  was  recognized  on  a  cumulative  catch-up  basis,  a 
significant  change  in  the  estimate  of  expected  costs  for  the  remainder  of  the  contract  term  could  have  had  a 
material impact on revenue recognized (including the possible reversal of previously recognized revenue) at each 
reporting period, as well as the related impact on contract assets and liabilities.

Since  the  transaction  price  under  the  Original  Collaboration  Agreement  included  an  additional  funding 
amount of $20.0 million to be made during 2021 and in the first quarter of 2022, the timing of when the revenue was 
recognized  for  this  additional  funding  amount  for  performance  of  the  services  and  when  this  additional  funding 
amount can be billed resulted in the recognition of a related party contract asset of $4.6 million at March 31, 2021.

The Amended Collaboration Agreement.

Under the Original Collaboration Agreement, Merck was required to notify the Company no later than March 
17, 2021 of its unilateral decision whether to exercise its option to extend the research phase of the collaboration for 
an additional two-year term through March 16, 2024. In March 2021, Merck initiated discussions with the Company 
with  respect  to  elements  of  the  ongoing  collaboration  that  might  be  optimized  to  better  address  the  evolving 
interests  and  priorities  of  both  the  Company  and  Merck. After  such  discussions,  on  June  30,  2021,  the  Company 
and Merck entered into the Amended Collaboration Agreement. Pursuant to the Amended Collaboration Agreement, 
the prior two-year extension of the research phase under the Original Agreement was deemed to end on March 31, 
2021,  while  a  new  three-year  research  phase  commenced  on  April  1,  2021.  Under  the  Original  Collaboration 
Agreement, all of the Company’s research and development programs, both those existing at the time the Company 
entered into the Original Collaboration Agreement and those the Company worked on during the research phase of 
the  collaboration,  other  than  aldafermin,  were  included  within  the  scope  of  the  collaboration.  Under  the Amended 
Collaboration Agreement, the scope of the collaboration and the resulting programs for which Merck has the Merck 
license option was narrowed. The collaboration as conducted under the Amended Collaboration Agreement, or the 
continuing  collaboration,  is  focused  primarily  on  the  identification,  research  and  development  of  collaboration 
compounds directed to targets of interest to Merck in the fields of ophthalmology and cardiovascular or metabolic, or 
CVM, disease, including heart failure, as well as certain laboratory testing and other activities on compounds that 
are  directed  to  one  of  up  to  two  undisclosed  targets  outside  of  the  fields  of  ophthalmology  and  CVM  disease, 
referred to as the lab programs. The ophthalmology compounds in the continuing collaboration include NGM621, an 
ophthalmology  compound  in  a  Phase  2  clinical  trial,  and  its  related  compounds,  and  compounds  directed  against 
two  other  undisclosed  ophthalmology  targets  and  their  related  compounds.  Collaboration  compounds  that  remain 
within  the  scope  of  the  continuing  collaboration  under  the  Amended  Collaboration  Agreement  are  referred  to  as 
continuing  collaboration  compounds.  Given  the  narrowed  research  scope  under  the  Amended  Collaboration 
Agreement, the Company has the right, in its sole discretion, to independently research, develop and commercialize 
the collaboration compounds known as NGM120, NGM707, NGM831 and NGM438, their related compounds and 
all  other  preclinical  and  research  assets  that  the  Company  researched  or  developed  under  the  Original 
Collaboration Agreement  but  that  are  not  included  within  the  research  and  development  scope  of  the  continuing 
collaboration, which are referred to as the released NGM compounds. Merck retained the right to receive royalties 
at low single-digit rates on the sales of any released NGM compounds that receive regulatory approval and, if the 
Company  decides  during  a  certain  time  period  to  engage  in  a  formal  partnering  process  for  a  released  NGM 
compound  or  negotiations  regarding  a  license  or  asset  sale  of  a  released  NGM  compound,  the  Company  is 
obligated  to  notify  Merck,  provide  Merck  with  certain  information  and  engage  in  good  faith,  non-exclusive 
negotiations with respect to such released NGM compound with Merck at Merck’s request.

122

Under  the Amended  Collaboration Agreement,  Merck  continues  to  have  a  Merck  license  option,  as  it  did 
under  the  Original  Agreement,  to  each  continuing  collaboration  compound  that  is  identified,  researched  and 
developed  under  the Amended  Collaboration Agreement  and  reaches  the  specified  option  exercise  point  for  such 
continuing  collaboration  compound  as  described  below,  and  to  its  related  compounds  (each  such  continuing 
collaboration compound and its related compounds are referred to generally as a continuing program). In addition, 
under  the  terms  of  the  Amended  Collaboration  Agreement,  new  CVM-related  programs  may  be  added  to  the 
continuing collaboration if recommended by the Company and selected by Merck, and Merck would have a Merck 
license  option  to  such  CVM-related  continuing  program.  Merck  has  a  one-time  right  to  exercise  its  Merck  license 
option, during the research phase or a tail period following such research phase, as applicable, for any continuing 
collaboration  compound  on  a  continuing  program-by-continuing  program  basis  when  the  Company  or  Merck 
achieves the specified Merck license option exercise point. The Merck license option exercise point for collaboration 
compounds under the Original Collaboration Agreement was the completion of a human proof-of-concept trial. This 
generally continues to be the Merck license option exercise point under the Amended Collaboration Agreement for 
continuing collaboration compounds that are directed to ophthalmology targets, including NGM621 and its related 
compounds and all of the continuing collaboration compounds from two other ophthalmology continuing programs 
directed against undisclosed ophthalmology targets and their related compounds (including NGM621 and its related 
compounds,  collectively  referred  to  as  the  continuing  ophthalmology  collaboration  compounds).  Upon  the 
completion of the ongoing Phase 2 NGM621 CATALINA clinical trial, Merck will have an additional one-time option 
to obtain an exclusive, worldwide license to all of the continuing ophthalmology collaboration compounds together, 
referred  to  as  the  ophthalmology  bundle  option.  If  Merck  does  not  exercise  this  one-time  ophthalmology  bundle 
option  for  all  continuing  ophthalmology  collaboration  compounds,  it  may  nevertheless  exercise  its  regular  Merck 
license option with respect to NGM621 and its related compounds at such time, and it may also exercise its regular 
Merck  license  option  for  the  continuing  ophthalmology  collaboration  compounds  from  each  of  the  other  two 
programs if a continuing ophthalmology collaboration compound from such continuing program completes a human 
proof-of-concept  trial.  Unlike  the  Original  Collaboration Agreement,  the  Merck  license  option  exercise  point  for  a 
continuing  collaboration  compound  from  the  CVM-related  continuing  programs  or  the  lab  programs  will  be  the 
designation  by  Merck  of  such  continuing  collaboration  compound  as  a  research  program  development  candidate 
that Merck intends to progress into preclinical development.

As was the case under the Original Collaboration Agreement, under the Amended Collaboration Agreement, 
if  Merck  exercises  a  Merck  license  option  and  obtains  the  relevant  exclusive,  worldwide  license  for  a  continuing 
collaboration compound and its related compounds, Merck will pay an option exercise fee to the Company and will 
be  responsible,  at  its  own  cost,  for  any  further  development  and  commercialization  activities  for  continuing 
collaboration compounds within that licensed continuing program. In such case, the Company will have the option to 
receive  milestones  and  royalty  payments  or,  in  certain  cases,  to  co-fund  development  and  participate  in  a  global 
cost and profit share arrangement of up to 50%, with an additional option to co-detail any such licensed continuing 
collaboration  compound  in  the  United  States  under  the  same  terms  as  set  forth  in  the  Original  Collaboration 
Agreement.  Except  for  the  ophthalmology  bundle  option,  the  amount  of  the  option  exercise  fees  for  continuing 
ophthalmology collaboration compounds upon completion of a human proof-of-concept trial remains the same under 
the  Amended  Collaboration  Agreement  as  under  the  Original  Collaboration  Agreement.  If  Merck  exercises  the 
ophthalmology  bundle  option,  it  will  pay  the  Company  either  $40.0  million  or  $45.0  million  as  the  Merck  license 
option  exercise  fee,  depending  upon  the  stage  of  development  of  one  of  the  two  earlier  stage  ophthalmology 
programs  that  is  included  in  the  ophthalmology  bundle  option.  Under  the  Amended  Collaboration  Agreement,  if 
Merck exercises the Merck license option for a continuing collaboration compound from a CVM-related continuing 
program or a lab program, Merck will pay the Company a $6.0 million option exercise fee at the time of selection to 
progress  such  licensed  continuing  collaboration  compound  or  any  of  its  related  compounds  into  preclinical 
development and an additional $10.0 million milestone payment if such continuing collaboration compounds or one 
of its related compounds subsequently completes a human proof-of-concept trial.

Under  the Amended  Collaboration Agreement,  the  parties’  rights  and  obligations  with  respect  to  MK-3655 
and  related  FGFR1c/KLB  agonists  for  which  Merck  exercised  its  Merck  license  option  in  November  2018  did  not 
change.  

Under the Amended Collaboration Agreement, Merck will provide up to $86.0 million in research funding for 
the  four  calendar  quarters  ending  March  31,  2022,  which  includes  the  remaining  $16.0  million  of  the  up  to 
$20.0 million in additional payments Merck agreed to pay as part of exercising its first option to extend the research 
phase of the collaboration under the Original Collaboration Agreement for two years through March 16, 2022. The 
Company  is  obligated  to  use  commercially  reasonable  efforts  to  expend  $35.0  million  of  such  $86.0  million  in 
funding  during  the  same  time  frame  on  the  ophthalmology,  CVM-related  and  lab  continuing  programs.  The 
Company is permitted to use the remainder of the $86.0 million in research funding provided by Merck during such 

123

time frame to advance the released NGM compounds. During the remaining two years of the research phase after 
March 2022, Merck will provide up to a total of $20.0 million in research funding for the ophthalmology, CVM-related 
and  lab  continuing  programs.  Merck  will  also  fund  certain  research  and  development  costs  related  to  NGM621, 
subject to certain limitations, until the earlier of the remaining two years of the research phase after March 2022 or 
until Merck exercises, or decides not to exercise, its license option with respect to NGM621 alone or bundled with 
the other continuing ophthalmology compounds. After March 2022, the Company, using its own funding, is required 
to use commercially reasonable efforts to research and develop a specific product candidate directed to a specific 
ophthalmology  target  to  be  ready  for  starting  investigational  new  drug  application-,  or  IND-,  enabling  studies  by 
March 31, 2023. If Merck exercises its regular Merck license option with respect to NGM621 or the ophthalmology 
bundle  option  for  all  of  the  continuing  ophthalmology  collaboration  compounds  upon  completion  of  the  ongoing 
Phase 2 CATALINA clinical trial of NGM621 and pays the applicable option exercise fee to the Company, then the 
Company  will  be  obligated  to  reinvest  $5.0  million  or  up  to  $15.0  million,  respectively,  of  such  option  fee  to  fund 
research on the ophthalmology and CVM-related continuing programs.

Under  the  Amended  Collaboration  Agreement,  the  research  phase  for  the  ophthalmology  continuing 
programs will end no later than March 31, 2024. The research phase for the CVM-related continuing programs will 
also continue until March 31, 2024, unless the parties mutually agree to extend the research phase to March 31, 
2026, in which case Merck will provide up to a total of $20.0 million in research funding during those additional two 
years. The research phase for the lab programs will end no later than December 31, 2022.

As  under  the  Original  Collaboration  Agreement,  Merck  has  the  right  under  the  Amended  Collaboration 
Agreement to review the then-ongoing continuing programs in the three-month period before the end of applicable 
research  phase  and  to  elect  to  designate  one  or  more  continuing  programs  for  which  research  and  development 
would continue to be conducted, until the applicable Merck license option exercise point is reached, for up to three 
years after the end of such research phase, with the possibility of extension if the Company is conducting ongoing 
ophthalmology  clinical  trials,  if  Merck  is  using  commercially  reasonable  efforts  to  progress  one  or  more 
ophthalmology  continuing  programs  or  if  Merck  determines  to  continue  progressing  a  CVM-related  continuing 
program  or  lab  program  toward  the  nomination  of  a  research  program  development  candidate,  and  any  such 
extension  is  referred  to  as  an  Amended  Collaboration  Agreement  tail  period.  Under  the  Amended  Collaboration 
Agreement,  the Amended  Collaboration Agreement  tail  period,  if  any,  for  the  ophthalmology  continuing  programs 
would  be  separate  from  the Amended  Collaboration Agreement  tail  period,  if  any,  for  the  CVM-related  continuing 
programs  or  any  lab  program,  and  Merck  would  be  primarily  responsible  for  performing  all  research  and 
development  activities,  itself  or  through  third-party  contractors,  during  the Amended  Collaboration Agreement  tail 
period, if any, for the CVM-related continuing programs or any lab program.

 The Company concluded that the Amended Collaboration Agreement is a separate arrangement containing 
a three-year performance obligation to provide distinct research and development services in accordance with ASC 
606. The total transaction price under the Amended Collaboration Agreement is $124.7 million and represents the 
sum of potential funding amounts, including $86.0 million in research funding for the four calendar quarters ending 
March  31,  2022,  $20.0  million  in  research  funding  for  the  ophthalmology  and  CVM-related  continuing  programs 
during  the  remaining  two  years  of  the  research  phase  after  March  2022  and  $18.7  million  in  estimated  NGM621 
reimbursable expenses also during the remaining two years of the research phase after March 2022. The Company 
will  continue  to  re-evaluate  the  transaction  price  as  uncertain  events  are  resolved  or  other  changes  in 
circumstances  occur.  The  Company  continues  performing  a  series  of  research  and  development  services  in  the 
area of both the continuing collaboration compounds and the released NGM compounds and has one performance 
obligation  across  all  continuing  programs.  The  Company  will  continue  to  use  the  cost-based  input  method  to 
calculate the amount of revenue to recognize as services are being rendered from April 1, 2021 through March 31, 
2024. 

The Company considered whether the Merck license option and the ophthalmology bundle option created 
material rights in the contract and concluded that the fee attached to the exercise of such options approximated the 
SSP  of  the  promised  goods  or  services  included  in  the  options.  Therefore,  the  Company  concluded  that  such 
options  did  not  give  rise  to  material  rights,  were  not  performance  obligations  in  the  Amended  Collaboration 
Agreement and, if and when exercised, would be accounted for as separate arrangements under ASC 606. 

If Merck exercises its regular Merck license option for NGM621 or the ophthalmology bundle option for all of 
the continuing ophthalmology collaboration compounds upon completion of the Phase 2 CATALINA clinical trial and 
pays the applicable Merck license option exercise fee to the Company, this would not result in a modification of the 
contract  as  total  contract  consideration  and  the  Company's  performance  obligation  under  the  Amended 
Collaboration Agreement will not change.

124

As of March 31, 2021, the Company had a contract asset of $4.6 million under the prior two-year extension 
of  the  research  phase  under  the  Original  Collaboration  Agreement,  which,  under  the  Amended  Collaboration 
Agreement,  was  no  longer  billable  to  Merck  at  any  point  and  therefore  was  recorded  as  a  reduction  in  both  the 
transaction price under the Original Collaboration Agreement and revenue on June 30, 2021.

A  breakout  of  the  milestone  payments  in  connection  with  the  potential  achievement  of  certain  clinical 

development events for each of the first three indications is as follows (in thousands):

First
Indication

Second
Indication

Third
Indication

Upon administration of an applicable product to the first patient in 
the first Phase 3 clinical trial for such product for the given 
indication
Upon first completion of a proof-of-concept trial for a CVM-related 
research program development candidate 
Upon first completion of a proof-of-concept trial for a certain 
research development candidate for a lab program

$ 

$ 

$ 

35,000  $ 

25,250  $ 

17,500 

10,000  $ 

—  $ 

10,000  $ 

—  $ 

— 

— 

A  breakout  of  the  aggregate  milestone  payments  in  connection  with  the  potential  achievement  of  both 
acceptance of an application for and receipt of regulatory approval for each of the first three indications, for each of 
the three geographic areas, is as follows (in thousands):

United States
European Union
Japan

First
Indication

Second
Indication

Third
Indication

$ 

75,000  $ 
60,000 
30,000 

56,250  $ 
45,000 
22,500 

$ 

165,000  $ 

123,750  $ 

37,500  $ 
30,000 
15,000 
82,500  $ 

Total

168,750 
135,000 
67,500 
371,250 

Summary of Related Party Revenue

The Company recognized revenue from its collaboration and license agreements as follows (in thousands):

Related party revenue

Year Ended December 31,

2021

2020

$ 

77,882  $ 

87,368  $ 

2019
103,544 

For  the  year  ended  December  31,  2021,  the  Company  recognized  collaboration  and  license  revenue  of 
$77.9 million primarily related to reimbursable research and development activities associated with the performance 
obligation  for  the  two-year  extension  period  through  March  31,  2021  under  the  Original  Collaboration Agreement 
and from April 1, 2021 through December 31, 2021 under the Amended Collaboration Agreement, all of which were 
recognized using the cost-based input model. 

For the year ended December 31, 2020, the Company recognized collaboration and license revenue under 

the Original Collaboration Agreement of $87.4 million primarily related to reimbursable research and development 
activities, including $61.8 million associated with the performance obligation for the prior two-year extension period 
under the Original Collaboration Agreement, and $4.9 million related to collaboration and license revenue earned 
under the initial five-year term that ended in March 2020. Revenue recognized related to the reimbursable research 
and development activities were recognized using the cost-based input model related to research and development 
activities.

For the year ended December 31, 2019, the Company recognized collaboration and license revenue under 

the Original Collaboration Agreement of $103.5 million, of which $24.0 million was recognized from the upfront 
license fee by applying the cost-based input measure of revenue recognition in accordance with ASC 606 and the 
remaining balance related to research and development activities.

125

 
 
 
 
 
 
 
 
Related Party Contract Assets and Liabilities

Amounts  recognized  as  revenue  prior  to  the  Company  having  an  unconditional  right  (or  a  right  that  is 
conditioned only on the passage of time) to receipt are recorded as contract assets in the Company's consolidated 
balance  sheets.  If  the  Company  expects  to  have  an  unconditional  right  to  receive  the  consideration  in  the  next 
twelve months, the contract asset will be classified in current assets. As of December 31, 2021, the Company did 
not have a related party contract asset. As of December 31, 2020, the Company had a related party contract asset 
of $6.1 million. 

Amounts  received  prior  to  satisfying  the  revenue  recognition  criteria  are  recorded  as  contract  liabilities  in 
the Company’s consolidated balance sheets. If the related performance obligation is expected to be satisfied within 
the  next  twelve  months,  the  contract  liability  will  be  classified  in  current  liabilities. As  of  December  31,  2021,  the 
Company had a contract liability of $17.8 million. The Company did not have a contract liability as of December 31, 
2020.

6.  Commitments and Contingencies

Leases

Operating Leases

In December 2015, the Company entered into an operating lease agreement, or the 333 Oyster Point lease 
agreement,  for  its  corporate  office  space  and  laboratory  facility  at  333  Oyster  Point  Blvd.,  South  San  Francisco, 
California,  or  the  333  Oyster  Point  facility,  for  approximately  122,000  square  feet  that  expires  in  December  2023. 
The 333 Oyster Point lease agreement provided a tenant improvement allowance of $15.2 million that the Company 
used in 2016 towards $22.3 million in total leasehold improvements that are amortized over the lease term of seven 
years. The 333 Oyster Point lease agreement required a letter of credit in the amount of $2.3 million as a security 
deposit to the lease, which the Company has recorded as non-current restricted cash on the consolidated balance 
sheets.  The  Company  has  the  right  to  reduce  the  letter  of  credit  amount  by  $0.4  million  on  each  of  the  third 
anniversary  and  fourth  anniversary  of  the  rent  commencement  date.  In  2020,  the  Company  reduced  its  letter  of 
credit  by  $0.4  million  and  reclassified  that  amount  from  restricted  cash  to  cash  and  cash  equivalents  on  the 
consolidated balance sheets.

In  September  2009,  the  Company  entered  into  an  operating  lease  agreement,  or  the  630  Gateway  lease 
agreement,  for  a  corporate  office  space  and  laboratory  facility  at  630  Gateway  Blvd.,  in  South  San  Francisco, 
California for approximately 50,000 square feet, as amended in June 2014. In July 2016, the Company assigned the 
630 Gateway lease agreement to Merck, as part of the Company’s relocation to 333 Oyster Point facility. The 630 
Gateway lease agreement expired in November 2020. Following expiration of the 630 Gateway lease agreement, 
the  Company  retains  the  obligation  to  indemnify  the  landlord  and  Merck  under  certain  limited  circumstances,  but 
has no further payment obligations.

As  of  December  31,  2021,  the  weighted-average  remaining  lease  term  for  the  333  Oyster  Point  lease 
agreement  was  two  years  and  the  weighted-average  discount  rate  used  to  determine  the  Company's  operating 
lease  liability  was  2.85%.  Cash  paid  for  amounts  included  in  the  measurement  of  the  lease  liabilities 
were $5.1 million for the year ended December 31, 2021.

During the year ended December 31, 2021, the components of lease costs, which were included in general 
and  administrative  expenses  on  the  Company's  consolidated  statements  of  operations,  were  as  follows  (in 
thousands):

Operating lease costs
Variable lease costs (1)
Total lease costs

_________________

Year Ended 
December 31, 2021
2,166 
$ 
1,235 
3,401 

$ 

(1) Variable lease costs include certain additional charges for operating costs, including insurance, maintenance, taxes and other costs incurred, 
which are billed based on both usage and as a percentage of the Company’s share of total square footage.

126

 
As of December 31, 2021, the maturities of the Company’s operating lease liabilities and future minimum 

lease payments were as follows (in thousands):

Year Ending December 31,
2022
2023
Total undiscounted lease payments 
Less: present value adjustment
Present value of lease liabilities

$ 

$ 

5,294 
5,455 
10,749 
(287) 
10,462 

Prior to the Company's adoption of the new lease accounting standard ASC 846 on January 1, 2021, the 
maturity  schedule  of  future  minimum  lease  payments  under  the  Company's  operating  lease  agreement  as  of 
December 31, 2020 was as follows:

Year Ending December 31,
2021
2022
2023
Total

$ 

$ 

5,141 
5,294 
5,455 
15,890 

Rent  expense  for  the  333  Oyster  Point  facility  was  approximately  of  $2.2  million  for  the  years  ended 

December 31, 2020 and 2019, respectively, under the previous lease accounting standard ASC 840. 

Indemnification

In the normal course of business, the Company enters into contracts and agreements that contain a variety 
of  representations  and  warranties  and  may  provide  for  indemnification  of  the  counterparty.  The  Company’s 
exposure under these agreements is unknown because it involves claims that may be made against it in the future 
but have not yet been made.

In accordance with the Company’s amended and restated certificate of incorporation and its amended and 
restated  bylaws,  the  Company  has  indemnification  obligations  to  its  officers  and  directors,  subject  to  some  limits, 
with respect to their service in such capacities. The Company has also entered into indemnification agreements with 
its directors and certain of its officers. To date, the Company has not been subject to any claims, and it maintains 
director and officer insurance that may enable it to recover a portion of any amounts paid for future potential claims.

The  Company’s  exposure  under  these  agreements  is  unknown  because  it  involves  claims  that  may  be 
made  against  it  in  the  future  but  have  not  yet  been  made.  The  Company  believes  that  the  fair  value  of  these 
indemnification  obligations  is  minimal  and,  accordingly,  it  has  not  recognized  any  liabilities  relating  to  these 
obligations for any period presented.

       7. Stockholders’ Equity

Preferred Stock

The Company has 10,000,000 shares of preferred stock authorized, which may be issued at the discretion 
of  the  Company’s  board  of  directors.  The  board  of  directors  may  issue  shares  of  preferred  stock  in  one  or  more 
series and to fix the number, rights, preferences, privileges and restrictions. These rights, preferences and privileges 
could  include  dividend  rights,  conversion  rights,  voting  rights,  terms  of  redemption,  liquidation  preferences  and 
sinking fund terms. As of December 31, 2021, the Company does not have any shares of preferred stock issued or 
outstanding.

Common Stock

Public Offering of Common Stock

In January 2021, the Company sold 5,324,074 shares of its common stock through an underwritten public 
offering at a price to the public of $27.00 per share for aggregate net proceeds to the Company of $134.6 million, 
after  deducting  underwriting  discounts  and  commissions  and  other  offering  expenses  paid  by  the  Company.  The 
offering closed on January 8, 2021.

127

 
 
 
 
 
As  of  December  31,  2021  and  2020,  the  Company  had  77,962,722  and  70,585,364  shares  of  common 
stock  outstanding,  respectively,  which  included  shares  subject  to  repurchase  of  42  and  6,508,  respectively,  as  a 
result of early exercise of stock options not yet vested.

The Company had reserved the following shares of common stock for issuance:

Reserve balance for Sales Agreement
Common stock options outstanding
Common stock options available for grant
ESPP shares available for purchase
401(k) matching plan
Total

Open Market Sale Agreement

December 31,

2021
  14,182,900 
  10,484,553 
6,698,538 
506,978 
17,813 
  31,890,782 

2020
  14,190,300 
  10,017,918 
6,186,497 
700,074 
21,930 
  31,116,719 

In June 2020, the Company entered into the Sales Agreement with Jefferies relating to the sale of shares of 
its common stock. In accordance with the terms of the Sales Agreement, the Company may offer and sell shares of 
its  common  stock  having  an  aggregate  offering  price  of  up  to  $150.0  million  from  time  to  time  through  Jefferies 
acting as its sales agent. In 2020, under the Sales Agreement, the Company sold 809,700 shares of its common 
stock at an average price of $27.94 per share for net proceeds of $21.3 million, after deducting $0.7 million in sales 
commissions. During the year ended December 31, 2021, 7,400 shares of the Company's common stock were sold 
pursuant  to  the  Sales  Agreement.  As  of  December  31,  2021,  $127.2  million  of  the  Company’s  common  stock 
remained available to be sold under the Sales Agreement, subject to conditions specified in the Sales Agreement.

Equity Incentive Plan

In  2018,  the  Company  adopted  the  2018  Equity  Incentive  Plan,  or  the  2018  Plan,  for  eligible  employees, 
officers,  directors,  advisors  and  consultants,  which  provides  for  the  grant  of  incentive  and  non-statutory  stock 
options, restricted stock awards and stock appreciation rights. The terms of the stock option agreements, including 
vesting requirements, are determined by the board of directors, subject to the provisions of the 2018 Plan. Options 
granted  by  the  Company  generally  vest  within  four  years  and  are  exercisable  from  the  grant  date  until  ten  years 
after the date of grant. Vesting of certain employee options may be accelerated in the event of a change in control of 
the  Company.  Pursuant  to  the  terms  of  the  2018  Plan,  the  number  of  shares  reserved  and  available  to  issue  will 
automatically increase on January 1st of each year in an amount equal to 4% of the total number of common shares 
outstanding  on  the  December  31st  immediately  preceding  calendar  year,  unless  the  board  of  directors  elects  to 
forego  or  reduce  such  increase.  As  of  December  31,  2021,  17,183,091  shares  of  common  stock  had  been 
authorized for issuance under the 2018 Plan and the Company's 2008 Equity Incentive Plan which expired in 2018.

Stock  options  are  governed  by  stock  option  agreements  between  the  Company  and  recipients  of  stock 
options.  Prior  to  the  closing  of  the  Company’s  IPO,  the  board  of  directors  exercised  reasonable  judgment  and 
considered  a  number  of  objective  and  subjective  factors  to  determine  the  best  estimate  of  the  fair  value  of  the 
Company’s  common  stock,  including:  the  Company’s  stage  of  development;  progress  of  its  research  and 
development efforts; the rights, preferences and privileges of its convertible preferred stock relative to those of its 
common  stock;  equity  market  conditions  affecting  comparable  companies;  and  the  lack  of  marketability  of  the 
Company’s common stock. Subsequent to the IPO, the exercise price of each option may not be less than 100% of 
the fair market value of the common stock subject to the option on the date the option is granted. A 10% or greater 
stockholder may not be granted an incentive stock option unless the exercise price of such option is at least 110% 
of the fair value of the common stock on the date of grant and the option is not exercisable after the expiration of 
five  years  from  the  grant  date.  Options  become  exercisable  and  expire  as  determined  by  the  Compensation 
Committee of the Company’s board of directors, provided that the term of incentive stock options may not exceed 
ten years from the date of grant for options granted to those other than 10% stockholders.

Early Exercise of Stock Options 

The  2018  Plan  allows  for  the  granting  of  options  that  may  be  exercised  before  the  options  have  vested. 
Shares issued as a result of early exercise that have not vested are subject to repurchase by the Company upon 
termination of the purchaser’s employment or services, at the price paid by the purchaser, and are not deemed to 

128

 
 
 
 
 
 
be  issued  for  accounting  purposes  until  those  related  shares  vest.  The  amounts  received  in  exchange  for  these 
shares have been recorded as a liability on the consolidated balance sheets and will be reclassified into Company 
common stock and additional paid-in-capital as the shares vest. The Company’s right to repurchase these shares 
generally  lapses  in  equal  installments  over  four  years  beginning  from  the  original  vesting  commencement  date. 
Since  the  beginning  of  March  2021,  the  Company  has  not  granted  any  options  under  the  2018  Plan  that  can  be 
early exercised prior to vesting. 

2019 Employee Stock Purchase Plan

In  March  2019,  the  Company  adopted  the  ESPP.  The  Company  reserved  1,000,000  shares  of  common 
stock  pursuant  to  purchase  rights  granted  to  the  Company’s  employees.  The  ESPP  provides  that  the  number  of 
shares  reserved  and  available  for  issuance  will  automatically  increase  on  January  1  of  each  calendar  year, 
beginning January 1, 2020, by the lesser of (1) 1.0% of the total number of shares of common stock outstanding on 
December 31 of the preceding calendar year, (2) 1,000,000 shares or (3) a number determined by the Company’s 
board of directors that is less than (1) and (2). Under the ESPP, eligible employees are granted the right to purchase 
shares  of  the  Company’s  common  stock  through  payroll  deductions  that  cannot  exceed  15%  of  each  employee’s 
salary. The ESPP provides for a 24-month offering period, which includes four six-month purchase periods. At the 
end of each purchase period, eligible employees are permitted to purchase shares of common stock at the lower of 
85%  of  fair  market  value  at  the  beginning  of  the  offering  period  or  fair  market  value  at  the  end  of  the  purchase 
period. The ESPP is considered a compensatory plan and the Company has recorded stock-based compensation 
expense  of  $1.6  million,  $1.2  million  and  $1.0  million  for  the  years  ended  December  31,  2021,  2020  and  2019, 
respectively. As of December 31, 2021, 493,022 shares of common stock had been purchased under the ESPP.

Stock Option Activity

A summary of the activity under the 2008 Plan and the 2018 Plan is as follows:

Outstanding Options

Balances at December 31, 2020

Options granted
Options exercised
Options cancelled

Number of
Options

  10,017,918  $ 
2,924,383 
(1,845,276)   
(612,472)   

Balances at December 31, 2021
  10,484,553  $ 
Vested and expected to vest at December 31, 2021   10,183,536  $ 
8,504,265  $ 
Exercisable at December 31, 2021

Weighted
Average
Exercise
Price

10.52 
29.42 
6.70 
22.03 
15.79 
15.55 
12.72 

Weighted
Average
Remaining
Contractual 
Life
(In Years)

Aggregate
Intrinsic
Value
(In 
Thousands)
198,097 

6.45 $ 

6.68 $ 
6.62 $ 
6.08 $ 

52,349 
52,221 
52,279 

The aggregate intrinsic values of options outstanding, vested and expected to vest, and exercisable were 
calculated as the difference between the exercise price of the options and the estimated fair value of the Company’s 
common stock. 

Employee Stock-Based Compensation Expense

Employee  and  director  stock-based  compensation  expense  is  calculated  based  on  awards  previously 
granted  to  employees  and  directors  that  are  ultimately  expected  to  vest  and  has  been  reduced  for  estimated 
forfeitures.

Employee and director stock-based compensation expense was allocated as follows (in thousands):

Research and development
General and administrative
Total stock-based compensation expense

Year Ended December 31,

2021

2020

2019

$ 

$ 

13,983  $ 
11,971 
25,954  $ 

8,145  $ 
7,312 

15,457  $ 

7,145 
5,584 
12,729 

129

 
 
 
 
 
 
 
 
Valuation Assumptions

The Company uses the Black-Scholes option-pricing model to estimate the fair value of stock options at the 
grant  date.  The  Black-Scholes  option-pricing  model  requires  the  Company  to  make  certain  estimates  and 
assumptions,  including  assumptions  related  to  the  expected  price  volatility  of  the  Company’s  stock,  the  period 
during which the options will be outstanding, the rate of return on risk-free investments and the expected dividend 
yield for the Company’s stock.

The  expected  volatility  is  based  on  the  historical  volatility  of  the  stock  of  similar  entities  within  the 
Company’s industry over periods commensurate with the Company’s expected term assumption. The expected term 
of stock option grants represents the weighted-average period the options are expected to remain outstanding and 
is based on the “simplified” method where the expected term is the midpoint between the vesting date and the end 
of the contractual term for each option. The Company bases the risk-free interest rate on the interest rate payable 
on  U.S.  Treasury  securities  in  effect  at  the  time  of  grant  for  a  period  that  is  commensurate  with  the  assumed 
expected  option  term.  In  reference  to  the  expected  dividend  yield  assumption,  the  Company  has  not  historically 
paid, and does not expect for the foreseeable future to pay, a dividend.

The weighted average grant-date fair value of stock options granted during the years ended December 31, 
2021,  2020  and  2019  was  $18.57,  $10.86  and  $8.00  per  share,  respectively.  The  intrinsic  value  of  stock  options 
exercised  was  $34.2  million,  $40.9  million  and  $10.2  million  for  the  years  ended  December  31,  2021,  2020  and 
2019, respectively. Due to the Company’s net operating losses, the Company did not realize any tax benefits from 
stock-based payment arrangements for the years ended December 31, 2021, 2020 and 2019.

The  fair  value  of  stock  option  awards  granted  to  employees  and  directors  were  estimated  at  the  date  of 

grant using a Black-Scholes option-pricing model with the following weighted average valuation assumptions:

Volatility
Expected term (years)
Risk-free interest rate
Expected dividend yield

Year Ended December 31,

2021

2020

2019

 72 %
5.98
 0.95 %
— 

 68 %
6.23
 1.04 %
— 

 65 %
6.18
 2.25 %
— 

As  of  December  31,  2021,  total  compensation  cost  not  yet  recognized  related  to  unvested  stock  options 
granted to employees and directors was $48.3 million, which is expected to be recognized over a weighted-average 
period of 2.9 years.

The fair value of the rights granted to employees under the ESPP was estimated at the date of offer using a 

Black-Scholes option-pricing model with the following weighted average valuation assumptions:

Volatility
Expected term (years)
Risk-free interest rate
Expected dividend yield

      8. Employee Benefit Plan

Year Ended December 31,

2021

2020

2019

 72 %
1.27
 0.27 %
— 

 74 %
1.17
 0.15 %
— 

 59 %
1.23
 1.97 %
— 

The  Company  sponsors  a  401(k)  defined  contribution  plan  for  its  employees.  Employee  contributions  are 
voluntary. In December 2011, the Company adopted the 401(k) Matching Plan, under which the Company makes 
matching contributions in the form of common stock at a rate of $1.00 for each $2.00 of employee contributions up 
to a maximum $750 of common stock per employee per year. As of December 31, 2021 and 2020, the Company 
had  reserved  17,813  and  21,930  shares  of  common  stock  for  issuance  pursuant  to  the  401(k)  Matching  Plan, 
respectively.  Matching  contributions  of  4,117,  6,344  and  8,477  shares,  or  $125,000,  $119,000  and  $98,000  were 
issued for the years ended December 31, 2021, 2020 and 2019, respectively.

130

 
 
 
 
 
 
      9. Income Taxes

The  Company  has  reported  pre-tax  operating  losses  for  all  periods  presented.  The  Company  has  not 
reflected  any  benefit  for  corresponding  tax  net  operating  loss  carryforwards  in  the  accompanying  consolidated 
financial statements. The Company has established a full valuation allowance against its deferred tax assets due to 
the uncertainty surrounding the realization of such assets.

The components of the Company’s losses before income taxes were as follows (in thousands):

Domestic
Foreign
Total

Year Ended December 31,

2021
(120,858)  $ 
523 
(120,335)  $ 

2020
(102,209)  $ 

(278)   

(102,487)  $ 

2019

(34,634) 
(8,161) 
(42,795) 

$ 

$ 

A reconciliation of the statutory U.S. federal rate to the Company’s effective tax rate is as follows:

U.S. federal tax at statutory rate
Foreign tax rate differential
State, net of federal benefit
Stock-based compensation
Change in valuation allowance
Other
Total

Year Ended December 31,

2021

2020

2019

 21.0 %
 0.0 
 — 
 1.3 
 (21.8) 
 (0.5) 
 0.0 %

 21.0 %
 — 
 (0.1) 
 3.8 
 (25.0) 
 0.3 
 0.0 %

 21.0 %
 1.7 
 — 
 0.2 
 (23.2) 
 0.2 
 0.0 %

The components of the net deferred tax assets are as follows (in thousands):

Deferred tax assets:
Net operating loss carryforwards
Stock-based compensation
Research and development credit
ROU asset
Other temporary differences
Total gross deferred tax assets
Deferred tax liabilities:
Depreciation and amortization
Lease liability
Non-qualified stock options with 83(b) election
Total gross deferred tax liabilities
Net deferred tax assets before valuation allowance
Deferred tax asset valuation allowance
Net deferred tax assets

December 31,

2021

2020

$ 

83,322  $ 

7,579 
2,918 
2,198 
514 
96,531 

(997)   
(850)   
(15)   
(1,862)   
94,669 
(94,669)   

$ 

—  $ 

60,879 
4,580 
2,918 
— 
2,079 
70,456 

(389) 
— 
(15) 
(404) 
70,052 
(70,052) 
— 

ASC  740  requires  that  the  tax  benefit  of  net  operating  losses,  temporary  differences  and  credit 
carryforwards be recorded as an asset to the extent that management assesses that realization is “more likely than 
not.”  Realization  of  the  future  tax  benefits  is  dependent  on  the  Company’s  ability  to  generate  sufficient  taxable 
income within the carryforward period. Because of the Company’s recent history of operating losses, management 
believes that recognition of the deferred tax assets arising from the above-mentioned future tax benefits is currently 
not more-likely-than-not to be realized and, accordingly, has provided a valuation allowance.

131

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Realization of deferred tax assets is dependent upon future earnings, if any, the timing and amount of which 
are uncertain. Accordingly, the net deferred tax assets have been fully offset by a valuation allowance. The valuation 
allowance increased by approximately $24.6 million and $24.3 million during the years ended December 31, 2021 
and 2020, respectively.

As  of  December  31,  2021,  the  Company  had  approximately  $342.3  million  in  federal  net  operating  loss 
carryforwards  to  reduce  future  taxable  income.  Of  this  amount,  $277.0  million  was  generated  after  December  31, 
2017  and  does  not  expire  per  the  Tax  Cuts  and  JOBS  Act,  or  the  2017  Tax  Act,  and  can  be  carried  forward 
indefinitely. The federal net operating loss carryforwards generated prior to January 1, 2018 are subject to a 20-year 
carryforward  period  and  will  begin  to  expire  after  2032.  Subsequent  to  the  enactment  of  the  2018  Tax  Act,  the 
utilization  of  the  federal  net  operating  loss  carryforwards  generated  in  fiscal  year  2019  and  onwards  is  limited  to 
80% of the federal taxable income. The Company also had approximately $321.5 million in state net operating loss 
carryforwards to reduce future taxable income, which will begin to expire after 2028, if not utilized.

The Company had approximately $3.1 million in federal research and development tax credits for each of 
the years ended December 31, 2021 and 2020. In addition, the Company had approximately $4.0 million in state 
research  and  development  tax  credits  for  each  of  the  years  ended  December  31,  2021  and  2020.  The  federal 
research  credits  will  begin  to  expire  in  the  years  2028  through  2035,  if  not  utilized.  The  state  research  and 
development credits have no expiration date and can be carried forward indefinitely.

As  of  December  31,  2021  and  2020,  the  Company  had  foreign  net  operating  loss  carryforwards  of 

approximately $21.3 million and $35.8 million, respectively, which have no expiration date.

Utilization  of  the  Company’s  net  operating  losses  and  credits  may  be  subject  to  a  substantial  annual 
limitation  due  to  the  “change  in  ownership”  provisions  of  the  Internal  Revenue  Code  of  1986,  as  amended,  and 
similar state provisions. The annual limitation may result in the expiration of net operating losses and credits before 
utilization.

A reconciliation of the Company’s unrecognized tax benefits is as follows (in thousands):

Balance at beginning of year

Additions based on tax positions related to prior year

Additions based on tax positions related to current year
Balance at end of year

December 31,

2021

2020

2019

$ 

10,346  $ 

3,819  $ 

4,447 

11,077 
25,870  $ 

314 

6,213 

10,346  $ 

$ 

3,819 

— 

— 
3,819 

The  entire  amount  of  the  unrecognized  tax  benefits  would  not  impact  the  Company’s  effective  tax  rate  if 
recognized. The Company has elected to include interest and penalties as a component of tax expense. During the 
years ended December 31, 2021 and 2020, the Company did not recognize accrued interest and penalties related 
to  unrecognized  tax  benefits.  The  Company  does  not  anticipate  that  the  amount  of  existing  unrecognized  tax 
benefits will significantly increase or decrease during the next 12 months.

The Company files federal, state and foreign income tax returns with varying statutes of limitations. The tax 

years from inception in 2008 to December 31, 2020 remain subject to examination.  

Item 9. 

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

None.

132

 
 
 
 
 
 
Item 9A. 

Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

As  of  December  31,  2021,  management,  with  the  participation  of  our  Chief  Executive  Officer  and  Chief 
Financial Officer, performed an evaluation of the effectiveness of the design and operation of our disclosure controls 
and procedures as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended, 
the Exchange Act. Our disclosure controls and procedures are designed to ensure that information required to be 
disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported 
within the time periods specified in the Securities and Exchange Commission's, or SEC’s, rules and forms, and that 
such information is accumulated and communicated to our management, including the Chief Executive Officer and 
Chief Financial Officer, to allow timely decisions regarding required disclosures.

Any  controls  and  procedures,  no  matter  how  well  designed  and  operated,  can  provide  only  reasonable 
assurance of achieving the desired control objective and management necessarily applies its judgment in evaluating 
the  cost-benefit  relationship  of  possible  controls  and  procedures.  Based  on  this  evaluation,  our  Chief  Executive 
Officer  and  Chief  Financial  Officer  concluded  that,  as  of  December  31,  2021,  the  design  and  operation  of  our 
disclosure controls and procedures were effective at a reasonable assurance level.

Changes in Internal Control over Financial Reporting

There  was  no  change  in  our  internal  control  over  financial  reporting  identified  in  connection  with  the 
evaluation  required  by  Rule  13a-15(f)  and  15d-15(f)  of  the  Exchange Act  that  occurred  during  the  quarter  ended 
December 31, 2021 that has materially affected, or is reasonably likely to materially affect, our internal control over 
financial reporting.

Management’s Report on Internal Control Over Financial Reporting

Our  management  is  responsible  for  establishing  and  maintaining  adequate  internal  control  over  financial 

reporting (as defined in Rule 13a-15(f) under the Exchange Act). 

Under the supervision of and with the participation of our principal executive officer and principal financial 
officer, our management assessed the effectiveness of our internal control over financial reporting as of December 
31, 2021 based on the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission 
in  “Internal  Control—Integrated  Framework”  (2013).  Based  on  this  assessment,  management  concluded  that  our 
internal control over financial reporting was effective as of December 31, 2021.

Our  independent  registered  public  accounting  firm,  Ernst  &  Young  LLP,  has  audited  our  Consolidated 
Financial Statements included in Item 8 of this Annual Report on Form 10-K and have issued an audit report on our 
internal control over financial reporting as of December 31, 2021 which appears below.

Report of Independent Registered Public Accounting Firm

To the Stockholders and the Board of Directors of NGM Biopharmaceuticals, Inc.

Opinion on Internal Control over Financial Reporting

We have audited NGM Biopharmaceuticals, Inc.’s internal control over financial reporting as of December 31, 2021, 
based  on  criteria  established  in  Internal  Control  -  Integrated  Framework  issued  by  the  Committee  of  Sponsoring 
Organizations  of  the  Treadway  Commission  (2013  framework)  (the  COSO  criteria).  In  our  opinion,  NGM 
Biopharmaceuticals, Inc. (the Company) maintained, in all material respects, effective internal control over financial 
reporting as of December 31, 2021, based on the COSO criteria.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States)  (PCAOB),  the  consolidated  balance  sheets  as  of  December  31,  2021  and  2020,  the  related  consolidated 
statements  of  operations,  comprehensive  loss,  convertible  preferred  stock  and  stockholders’  equity  (deficit),  and 
cash flows for each of the three years in the period ended December 31, 2021, and the related notes and our report 
dated March 1, 2022 expressed an unqualified opinion thereon.

Basis for Opinion

The Company’s management is responsible for maintaining effective internal control over financial reporting and for 
its  assessment  of  the  effectiveness  of  internal  control  over  financial  reporting  included  in  the  accompanying 
Management’s Report on Internal Control Over Financial Reporting. Our responsibility is to express an opinion on 
the  Company’s  internal  control  over  financial  reporting  based  on  our  audit.  We  are  a  public  accounting  firm 

133

registered with the PCAOB and are required to be independent with respect to the Company in accordance with the 
U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission 
and the PCAOB.

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

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

Definition and Limitations of Internal Control Over Financial Reporting

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

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

/s/ Ernst & Young LLP

Redwood City, California
March 1, 2022

Item 9B. 

Other Information.

None.

Item 9C. 

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

Not applicable.

PART III

Item 10. 

Directors, Executive Officers and Corporate Governance.

The  information  required  by  this  item  regarding  directors  and  director  nominees,  executive  officers,  the 
board of directors and its committees, and certain corporate governance matters is incorporated by reference to the 
information set forth under the captions “Proposal No. 1—Election of Directors,” “Corporate Governance and Board 
Matters”  and  “Executive  Officers”  to  be  included  in  our  Proxy  Statement  for  our  2022  Annual  Meeting  of 
Stockholders, or the 2022 Proxy Statement. If required, information required by this item regarding compliance with 
Section  16(a)  of  the  Exchange  Act  is  incorporated  by  reference  to  the  information  set  forth  under  the  caption 
“Delinquent Section 16(a) Reports” to be included in our 2022 Proxy Statement. The 2022 Proxy Statement will be 
filed with the Securities and Exchange Commission no later than 120 days after December 31, 2021.

Our  written  code  of  business  conduct  and  ethics,  the  Code  of  Conduct,  applies  to  all  of  our  employees, 
officers  and  directors,  including  our  principal  executive  officer,  principal  financial  officer  and  principal  accounting 
officer or controller. The Code of Conduct is available on our corporate website at https://www.ngmbio.com/ in the 
Investors & Media section under “Corporate Governance.” If we make any substantive amendments to our Code of 
Conduct or grant any of our directors or executive officers any waiver, including any implicit waiver, from a provision 

134

of  our  Code  of  Conduct,  we  will  disclose  the  nature  of  the  amendment  or  waiver  on  our  website  or  in  a  Current 
Report on Form 8-K.

Item 11. 

Executive Compensation.

Information  required  by  this  item  regarding  executive  compensation  is  incorporated  by  reference  to  the 
information set forth under the captions “Executive Compensation” and “Director Compensation” in the 2022 Proxy 
Statement.

Item 12. 

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

Information  required  by  this  item  regarding  security  ownership  of  certain  beneficial  owners  and 
management  is  incorporated  by  reference  to  the  information  set  forth  under  the  caption  “Security  Ownership  of 
Certain Beneficial Owners and Management” and “Equity Compensation Plans at December 31, 2021” in the 2022 
Proxy Statement.

Item 13. 

Certain Relationships and Related Transactions, and Director Independence.

Information  required  by  this  item  regarding  certain  relationships,  related  transactions  and  director 
independence is incorporated by reference to the information set forth under the caption “Transactions with Related 
Persons and Indemnification” and “Corporate Governance and Board Matters” in the 2022 Proxy Statement.

Item 14. 

Principal Accounting Fees and Services.

Information  required  by  this  item  regarding  principal  accounting  fees  and  services  is  incorporated  by 
reference  to  the  information  set  forth  under  the  caption  “Proposal  No.  4—Ratification  of  Selection  of  Independent 
Registered Public Accounting Firm” in the 2022 Proxy Statement.

Item 15. 

Exhibits, Financial Statement Schedules.

(a)

The following documents are filed as part of this Annual Report on Form 10-K:

PART IV

1.

2.

3.

Financial Statements. See Index to Financial Statements in Part II, Item 8 of this Annual Report on 
Form 10-K.

Financial Statement Schedules. None. All financial statement schedules are omitted because they 
are not applicable, not required under the instructions, or the requested information is included in 
the consolidated financial statements or notes thereto.

Exhibits.  The  following  is  a  list  of  exhibits  filed  with  this Annual  Report  or  incorporated  herein  by 
reference:

Exhibit
Number

3.1

3.2
4.1

4.2

4.3

10.1*

10.2*

Exhibit Description
Amended and Restated Certificate of 
Incorporation

Amended and Restated Bylaws

Amended and Restated Investors’ Rights 
Agreement among the Registrant and 
certain of its stockholders, dated March 
20, 2015.

Form of Common Stock Certificate.

Description of Capital Stock.

Incorporated by Reference

Form
8-K

File No.
001-38853

Exhibit
3.1

Filing
Date
4/8/19

Filed
Herewith

S-1

333-227608

3.4

9/28/18

S-1

S-1

333-227608

333-227608

10-K

001-38853

4.1

4.2

4.3

9/28/2019

4/1/2019

3/17/2020

2008 Equity Incentive Plan, as amended.

S-1

333-227608

10.1

9/28/2018

Form of Stock Option Agreement and 
Stock Option Grant Notice under the 2008 
Equity Incentive Plan.

S-1

333-227608

10.2

9/28/2018

135

 
10.3*

10.4*

10.5*

10.6*

10.7*

10.8*

10.9*

10.10

10.11*

10.12*

10-13*

10-14*

10.15*

10.16#

10.17#

10.18

10.19**

Amended and Restated 2018 Equity 
Incentive Plan.
Forms of Stock Option Agreement and 
Notice of Grant of Stock Option under the 
Amended and Restated 2018 Equity 
Incentive Plan.
Forms of Restricted Stock Unit Agreement 
and Notice of Grant of Restricted Stock 
Unit under the Amended and Restated 
2018 Equity Incentive Plan.

2019 Employee Stock Purchase Plan.
Form of Indemnification Agreement, by 
and between NGM Biopharmaceuticals, 
Inc. and each of its directors and executive 
officers.
NGM Biopharmaceuticals, Inc. Non-
Employee Director Compensation Policy.
Forms of Stock Option Agreement and 
Notice of Grant of Stock Option for Non-
employee Directors Under the Amended 
and Restated 2018 Equity Incentive Plan.

Sublease Agreement, by and between 
NGM Biopharmaceuticals, Inc. and 
AMGEN Inc., dated December 11, 2015.

Executive Employment Offer Letter, by 
and between NGM Biopharmaceuticals, 
Inc. and Jin-Long Chen, Ph.D.

Executive Employment Agreement, by and 
between NGM Biopharmaceuticals, Inc. 
and David Woodhouse, Ph.D.
Offer Letter Agreement, by and between 
the Registrant and Hsiao D. Lieu, M.D., 
dated as of January 16, 2019.

Offer Letter Agreement, by and between 
the Registrant and Valerie L. Pierce, dated 
as of August 6, 2019, and related 
information.

Offer Letter Agreement, by and between 
the Registrant and Siobhan Nolan 
Mangini, dated as of May 20, 2020.
Research Collaboration, Product 
Development and License Agreement by 
and between NGM Biopharmaceuticals, 
Inc. and Merck Sharp & Dohme Corp., 
dated as of February 18, 2015.

First Amendment to Research 
Collaboration, Product Development and 
License Agreement by and between NGM 
Biopharmaceuticals, Inc. and Merck Sharp 
& Dohme Corp., dated as of January 1, 
2016.

Letter Agreement, by and between NGM 
Biopharmaceuticals, Inc. and Merck Sharp 
& Dohme Corp., dated as of March 20, 
2015.
Amended and Restated Research 
Collaboration, Product Development and 
License Agreement, made effective as of 
June 30, 2021, by and between NGM 
Biopharmaceuticals, Inc. and Merck Sharp 
& Dohme Corp.

S-1

333-227608

10.3

3/25/2019

S-1

333-227608

10.4

3/25/2019

S-1

S-1

333-227608

10.5

3/25/2019

333-227608

10.6

3/25/2019

S-1

333-227608

10.7

9/28/2018

S-1

333-227608

10.8

3/25/2019

10-Q  001-38853

10.2

8/5/2021

S-1

333-227608

10.9

9/28/2018

S-1

333-227608

10.11

9/28/2018

S-1

333-227608

10.13

3/25/2019

10-Q  001-38853

10.2

5/6/2021

10-Q  001-38853

10.3

5/6/2021

10-Q

001-38853

10.12

8/12/2020

S-1

333-227608

10.15

9/28/2018

S-1

333-227608

10.16

9/28/2018

S-1

333-227608

10.17

9/28/2018

10-Q  001-38853

10.1

8/5/2021

136

10.20#

10.21**

10.22**

10.23**

10.24

21.1

23.1

24.1

31.1

31.2

32.1†

Multi-Product Licence Agreement by and 
between NGM Biopharmaceuticals, Inc. 
and Lonza Sales AG, dated as of October 
31, 2014, as amended by Amendment No. 
1 on July 28, 2015, Amendment No. 2 on 
October 7, 2015, Amendment No. 3 on 
April 26, 2016, Amendment No. 4 on 
October 3, 2017, Amendment No. 5 on 
March 16, 2018 and Amendment No. 6 on 
February 6, 2019.
Amendment No. 7 on December 22, 2020 
to Multi-Product Licence Agreement by 
and between NGM Biopharmaceuticals, 
Inc. and Lonza Sales AG, dated as of 
October 31, 2014.
Amendment No. 8 on February 10, 2021 
to Multi-Product Licence Agreement by 
and between NGM Biopharmaceuticals, 
Inc. and Lonza Sales AG, dated as of 
October 31, 2014.
Amendment No. 9 on November 3, 2021 
to Multi-Product Licence Agreement by 
and between NGM Biopharmaceuticals, 
Inc. and Lonza Sales AG, dated as of 
October 31, 2014.

Letter Agreement, by and between NGM 
Biopharmaceuticals, Inc. and Merck Sharp 
& Dohme Corp., dated as of March 15, 
2019.
Subsidiaries of NGM Biopharmaceuticals, 
Inc.
Consent of Independent Registered Public 
Accounting Firm.
Power of Attorney (included on signature 
page).
Certification of Chief Executive Officer 
pursuant to Exchange Act Rules 13a-14(a) 
and 15d-14(a), as adopted pursuant to 
Section 302 of the Sarbanes-Oxley Act of 
2002.
Certification of Chief Financial Officer 
pursuant to Exchange Act Rules 13a-14(a) 
and 15d-14(a), as adopted pursuant to 
Section 302 of the Sarbanes-Oxley Act of 
2002.
Certification of Chief Executive Officer and 
Chief Financial Officer pursuant to 18 
U.S.C. Section 1350, as adopted pursuant 
to Section 906 of the Sarbanes-Oxley Act 
of 2002.

101.INS

101.SCH

101.CAL

101.DEF

101.LAB

XBRL Instance Document.

XBRL Taxonomy Extension Schema 
Document.
XBRL Taxonomy Extension Calculation 
Linkbase Document
XBRL Taxonomy Extension Definition 
Linkbase Document
XBRL Taxonomy Extension Label 
Linkbase Document

S-1

333-227608

10.17

4/1/2019

10-K

 001-38853

10.17

3/15/2020

10-K

 001-38853

10.18

3/15/2020

S-1

333-227608

10.18

3/25/2019

X

X

X

X

X

X

X
X

X

X

X

X

137

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
101.PRE

104

XBRL Taxonomy Extension Presentation 
Linkbase Document
Cover Page Interactive Data File 
(formatted as Inline XBRL and contained 
in Exhibit 101)

X

X

* 

** 

# 

†

Indicates management contract or compensatory plan or arrangement.

Certain confidential information contained in this exhibit has been omitted because it is both not material and 
is of the type that the Registrant treats as private or confidential. 

Confidential treatment has been granted for a portion of this exhibit.

The certifications attached as Exhibit 32.1 accompany this Annual Report on Form 10-K are not deemed filed 
with the SEC and are not to be incorporated by reference into any filing of NGM Biopharmaceuticals, Inc. 
under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, whether 
made before or after the date of this Annual Report on Form 10-K, irrespective of any general incorporation 
language contained in such filing.

Item 16. 

Form 10-K Summary.

None.

138

 
 
 
 
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly 
caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES

Date: March 1, 2022

Date: March 1, 2022

NGM Biopharmaceuticals, Inc.

By:

/s/ David J. Woodhouse

David J. Woodhouse, Ph.D.

Chief Executive Officer and Director

By:

/s/ Siobhan Nolan Mangini
Siobhan Nolan Mangini

Chief Financial Officer

139

POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and 
appoints William J. Rieflin, David J. Woodhouse, Siobhan Nolan Mangini and Valerie Pierce, and each of them, as 
his or her true and lawful attorneys-in-fact and agents, with full power of substitution for him or her, and in his or her 
name in any and all capacities, to sign any and all amendments to this Annual Report on Form 10-K, and to file the 
same,  with  exhibits  thereto  and  other  documents  in  connection  therewith,  with  the  U.S.  Securities  and  Exchange 
Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and 
perform  each  and  every  act  and  thing  requisite  and  necessary  to  be  done  therewith,  as  fully  to  all  intents  and 
purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and 
agents, and either of them, his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant  to  the  requirements  of  the  Securities  Exchange Act  of  1934,  as  amended,  this  report  has  been  signed 
below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Signature
/s/ David J. Woodhouse
David J. Woodhouse, Ph.D.

/s/ Siobhan Nolan Mangini
Siobhan Nolan Mangini

/s/ Bill Rieflin

William J. Rieflin

/s/ Jin-Long Chen
Jin-Long Chen, Ph.D.

/s/ David V. Goeddel, Ph.D.

David V. Goeddel, Ph.D.

s/ Shelly D. Guyer
Shelly D. Guyer

s/ Carole Ho

Carole Ho, MD

/s/ Suzanne Hooper

Suzanne Sawochka Hooper

/s/ Mark Leschly

Mark Leschly

/s/ Roger M. Perlmutter, M.D.

Roger M. Perlmutter, M.D.

Title
Chief Executive Officer and Director

(Principal Executive Officer)

Date
March 1, 2022

Chief Financial Officer

March 1, 2022

(Principal Financial and Accounting Officer)

Executive Chairman and Director

March 1, 2022

Chief Scientific Officer and Director

March 1, 2022

March 1, 2022

March 1, 2022

March 1, 2022

March 1, 2022

March 1, 2022

March 1, 2022

Director

Director

Director

Director

Director

Director

140

Corporate Information

MANAGEMENT TEAM

BOARD OF DIRECTORS

INVESTOR RELATIONS

WI LLIAM  J. RIEFLIN
Executive Chairman

WILLIAM J. RIEFLIN
Executive Chairman,
NGM Biopharmaceuticals

DAV ID J. WOODHOUSE, PH.D.
Chief Executive Officer

JIN-LO NG CH EN, PH.D.
Founder and Chief Scientific Officer

KAR A CALHOUN, PH.D.
Vice President, CMC
and Process Development

ALEX DEPAOLI, M.D.
Senior Vice President,
Chief Translational Officer

MAR C LEARNED, PH.D.
Vice President, Research Operations

HSIAO D. L I EU,  M .D .
Senior Vice President,
Chief Medical Officer

SIO BHAN N O L AN M AN GIN I
Chief Financial Officer

JIN-LONG CHE N, PH.D.
Founder and Chief Scientific Officer,
NGM Biopharmaceuticals

DAVID V. GOEDDEL, PH.D.
Managing Partner, The Column Group

SHELLY G UYER
Chief Sustainability Officer,
Invitae Corporation

CAROLE HO, M.D.
Chief Medical Officer & Head of
Development, Denali Therapeutics

S UZANNE  SAWOCHKA HOOP ER
Former Executive Vice President &
General Counsel, Jazz Pharmaceuticals

MARK  LESCHLY
Managing Partner, RHO Capital Partners

BR IAN MUM A
Vice President, Human Resources

R OGER M. PERLMUTTER, M.D., P H.D .
Chief Executive Officer, Eikon Therapeutics

VAL ERIE PI ERCE
Senior Vice President, General Counsel
and Chief Compliance Officer

DAVID J. WOODHOUSE , PH.D.
Chief Executive Officer,
NGM Biopharmaceuticals

Inquiries and requests for information, 
including copies of NGM Bio’s Annual 
Report on Form 10-K, may be obtained 
without charge by contacting Investor 
Relations at ir@ngmbio.com or visiting 
our website at www.ngmbio.com.

ANNUAL MEETING - VIRTUAL

May 18, 2022 at 7:30 a.m. Pacific Daylight 
Time. Accessed through a live webcast at
www.virtualshareholdermeeting.com/
NGM2022

TRANSFER AGENT

American Stock Transfer & Trust Company
6201 15th Avenue
Brooklyn, NY 11219

CORPORATE COUNSEL

Cooley LLP
3175 Hanover Street
Palo Alto, CA 94304

INDEPENDENT AUDITORS

Ernst & Young LLP
275 Shoreline Drive, Suite 600
Redwood City, CA 94065

Statements contained in this annual stockholder report regarding matters that are not historical facts are “forward-looking statements” within the meaning of 
the Private Securities Litigation Reform Act of 1995. Words such as “will,” “may,” “continue,” “expect,” “anticipate,” “preliminary,” “enable,” “believe,” “designed,” 
“suggesting,” “suggest,” “look forward,” “potentially,” “potential,” “promise,” “goal,” “planned,” “plans,” “aspire,” “aim” and similar expressions (as well as other words 
or expressions referencing future events, conditions or circumstances) are intended to identify forward-looking statements. These statements include those 
related to: the therapeutic potential of NGM Bio’s product candidates, NGM Bio’s continued pipeline development and research and development output; the 
availability and anticipated timing of the initial data readout from the ongoing Phase 1/2 trial of NGM707; the ability and timing of all three of NGM Bio’s 
programs from its myeloid checkpoint inhibition portfolio to be in the clinic; the availability and anticipated timing of additional clinical data readouts from the 
ongoing Phase 1a/Phase 1b dose escalation study of NGM120; the availability and anticipated timing of topline data from the Phase 2 CATALINA trial of NGM621; 
the ability and timing of NGM Bio to continue to generate new product candidates and submit investigational new drug applications; the ability of NGM Bio to 
deliver life-saving medications to patients; and other statements that are not historical fact. Because such statements deal with future events and are based 
on NGM Bio’s current expectations, they are subject to various risks and uncertainties, and actual results, performance or achievements of NGM Bio could differ 
materially from those described in or implied by the statements in this annual stockholder report. These forward-looking statements are subject to risks and 
uncertainties, including, without limitation, risks and uncertainties associated with the costly and time-consuming pharmaceutical product development 
process and the uncertainty of clinical success, including risks related to failure or delays in successfully initiating, enrolling, reporting data from or completing 
clinical studies, as well as the risks that results obtained in clinical trials to date may not be indicative of results obtained in ongoing or future trials and that 
NGM Bio’s product candidates may otherwise not be tolerable and effective treatments in their planned indications; NGM Bio’s ability to maintain its amended 
collaboration with Merck, including the risk that if Merck were to breach or terminate the amended collaboration or Merck’s development funding obligations, 
NGM Bio would not obtain all of the anticipated financial and other benefits of the amended collaboration, and the development and/or commercialization of 
NGM Bio’s product candidates within the scope of the amended collaboration could be delayed, perhaps substantially; the ongoing COVID-19 pandemic, 
which has adversely affected, and could materially and adversely affect in the future, NGM Bio’s business and operations, including NGM Bio’s ability to timely 
supply, initiate, enroll and complete its ongoing and future clinical trials; the time-consuming and uncertain regulatory approval process; NGM Bio’s reliance 
on third-party manufacturers for aldafermin, NGM120, NGM707, NGM831, NGM621 and its other product candidates and the risks inherent in manufacturing and 
testing pharmaceutical products; the sufficiency of NGM Bio’s cash resources, including to fund its wholly-owned programs, and NGM Bio’s need for additional 
capital; and other risks and uncertainties affecting NGM Bio and its development programs, including those discussed in the section titled “Risk Factors” in NGM 
Bio’s annual report on Form 10-K for the year ended December 31, 2021 filed with the United States Securities and Exchange Commission (SEC) on March 1, 2022 
and future filings and reports that NGM Bio makes from time to time with the SEC. Except as required by law, NGM Bio assumes no obligation to update these 
forward-looking statements, or to update the reasons if actual results differ materially from those anticipated in the forward-looking statements.

Annual Report 2021

Annual Report 2021

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South San Francisco, CA 94080

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Explorers on

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life-changing

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