Quarterlytics / Healthcare / Biotechnology / Novavax, Inc.

Novavax, Inc.

nvax · NASDAQ Healthcare
Claim this profile
Ticker nvax
Exchange NASDAQ
Sector Healthcare
Industry Biotechnology
Employees 952
← All annual reports
FY2022 Annual Report · Novavax, Inc.
Sign in to download
Loading PDF…
All in to 
Protect 
Global 
Health

2 0 2 2   A N N U A L   R E P O R T

We never rest in  
our quest to  
protect the  
health of people 
everywhere.

Novavax

2022 Annual Report
2022 Annual Report

1

2

4

6

8

9

A Message From Our CEO

A Message From Our Chairman of the Board

2022 in Review

Establishing Our Commercial Presence 

Expanding Our Impact

2022 Form 10-K

156

Leadership and Corporate Information

A Message From Our CEO
April 18, 2023

To Our Shareholders,

Priority #2: Reduce our rate of spend, manage our cash flow, 

2022 was a year of significant growth and learning for 

Novavax, as we executed the commercial launch of our 
COVID-19 vaccine, NuvaxovidTM,1. In our first year as a 
commercial-stage company, we faced significant challenges, 

but along the way we also learned valuable lessons about 

our business and the opportunities we have ahead. These 

lessons have given us important insight into how we can more 

effectively leverage our established infrastructure, technology 

platform, and capabilities. Through this, we intend to better 

and evolve our scale and structure 

Since the start of 2023, we have taken action to improve our 

financial position, including implementing measures across the 

organization to reduce and control our spend. In parallel, we 

are focusing our efforts and investments on our top business 

priorities that we believe will support our near-term success. 

To position the business for long-term value creation, we will 

also continue to evolve our scale and structure in ways that 

meaningfully improve our operational efficiency. 

position Novavax for success as we move forward and, 

Priority #3: Leverage our technology platform, our capabilities, 

importantly, build long-term value for our shareholders.

and our portfolio of assets to drive additional value beyond 

As we begin this new chapter of our journey, I am honored to 

lead Novavax, and I humbly accept the challenge of building 

on our past to create a path toward long-term success.

Our Opportunity and Focus on the Future  

In 2023, we will maintain a strong focus on our three priorities 

that we shared during our fourth quarter and full year 2022 

earnings call, which we believe are critical to both expanding 

our impact on global public health and delivering results for 

our stakeholders:

•  Priority #1: Deliver a competitive product for the upcoming 

fall 2023 vaccination season

Nuvaxovid alone 
Beyond our COVID-19 program, Novavax has an opportunity 

to unlock additional value across the company through our 

validated technology platform, portfolio of assets such as our 
Matrix-MTM adjuvant, and the fully integrated set of capabilities 
that we’ve established globally. As a team, we are exploring 

strategies to optimize the value of these promising assets and 

realize the full potential of the organization. 

For the year ahead, our near-term priorities will guide our 

efforts as we aim to establish Novavax as one of the world’s 

leading global vaccines companies over time. 

•  Priority #2: Reduce our rate of spend, manage our cash flow, 

I am appreciative of the many contributions that have 

and evolve our scale and structure

•  Priority #3: Leverage our technology platform, our capabilities, 

and our portfolio of assets to drive additional value beyond 

Nuvaxovid alone

brought Novavax to where we are today, including the 

dedication of our employees, trust of our customers, and the 

collaboration of our partners and their continued support of 

our mission.

Priority #1: Deliver a competitive product for the upcoming fall 

2023 vaccination season 
Our top near-term organizational focus is delivering a competitive 

product aligned with public health recommendations for the 

To our shareholders, I thank you for your support and belief 

in our potential. Along this journey together, we intend to 

share both our successes and our challenges, and in all that 

we do, to remain committed to the highest standards  

fall 2023 vaccination season. We continue to partner closely 

of integrity.

with regulatory authorities, including the U.S. Food and Drug 

Administration (FDA) and other regulatory agencies around 

the world, in order to support our readiness efforts in advance 

of further clarity on strain selection. We are also changing the 

way we work internally to optimize our chances for success. We 
recognize the significant opportunity ahead as the COVID-19 

John C. Jacobs 

market begins to transition to a more traditional, commercial 

President and Chief Executive Officer

landscape in 2023, and these efforts are intended to best position 

us to capture this emerging opportunity and deliver our protein-

based COVID-19 vaccine this fall. 

1

1.  The trade name Nuvaxovid has not yet been approved by the U.S. FDA and is authorized as the Novavax COVID-19 Vaccine, Adjuvanted for emergency use by the FDA.

1

Novavax 
Novavax
Novavax

2022 Annual Report
2022 Annual Report

A Message From Our 
Chairman of the Board
April 18, 2023

To Our Shareholders,

As a global vaccines company, Novavax is driven by a mission to protect 
the health of people everywhere. Our goal is always to leverage our proven 
technology platform and deliver innovative vaccines to those in need.

In 2022, we advanced this mission by expanding our global presence and 
building our commercial capabilities. Through this progress, we began 
to make our protein-based COVID-19 vaccine, Nuvaxovid1, available in 
markets around the world.

As we look to the future, I’m pleased to welcome John Jacobs as our 
President and CEO. John will be instrumental in building on the strong 
foundation laid to date and shaping Novavax’s path forward. 

Since joining the company in early 2023, John has demonstrated a 
commitment to operational excellence and a deep appreciation for 
Novavax’s mission. The organization has already taken important steps  
to narrow our focus, address the complexities of our business, and position 
Novavax for long-term success. 

The Board looks forward to continuing to partner with John and the 
leadership team as we develop and execute our long-term strategy,  
with the aim of delivering significant value for our shareholders. 

James F. Young, PhD 
Chairman of the Board of Directors

Photo Credit: 
Matt Feldman 
Novavax Employee 
United States

2

1.  The trade name Nuvaxovid has not yet been approved by the U.S. FDA and is authorized as the Novavax COVID-19 Vaccine, 

Adjuvanted for emergency use by the FDA.

4
4
4

3

Novavax
Novavax

2022 Annual Report
2022 Annual Report

2022 in Review

In 2022, we began to lay the foundation to expand our fully integrated set of capabilities 
and bring to market our COVID-19 vaccine, Nuvaxovid1. We believe a diverse portfolio 
of vaccines available in the market is essential to best protect against serious infectious 
diseases. Throughout the year, we remained committed to making Nuvaxovid available as 
a differentiated, protein-based option within the portfolio of COVID-19 vaccines, which will 
continue to be a key focus moving forward.

COVID-19 Clinical

•  Demonstrated our vaccine’s high efficacy, a durable and broad 

immune response, protection against infection, and well-characterized 
safety and reactogenicity profile

• Evaluated our vaccine in younger age groups through multiple trials

•  Demonstrated variant strain change capabilities through initial results 

from our Phase 3 COVID-19 Omicron trial

Pipeline

•  Advanced COVID-19-Influenza Combination and stand-alone

influenza vaccine candidates to Phase 2 trial

Regulatory

•  Achieved regulatory authorizations for Nuvaxovid in over 40 countries

to date, as well as Emergency Use Listing from the World Health
Organization

• Expanded label for Nuvaxovid across multiple indications and ages

• Advanced policy support for Nuvaxovid to improve market access

Manufacturing

• Leveraged manufacturing and supply network for vaccine distribution globally

•  Established internal drug substance manufacturing capabilities with European

Medicines Agency approval received in 2023 for our own state-of-the-art
facility in the Czech Republic, Novavax CZ

Commercial

•  Developed commercial presence to support three priority markets:

The Americas, Europe, and Asia-Pacific (APAC)

• Delivered over 100 million doses of our COVID-19 vaccine globally to date

•  Achieved 2022 total revenue of $2 billion in Novavax’s first year as a

commercial-stage company

In the years ahead, we will continue 
to build on this foundation as we 
seek to solidify Nuvaxovid’s role as 
an important, protein-based option 
among COVID-19 vaccines and 
position Novavax on a path toward 
long-term success.

Photo Credit: 
Matt Feldman 
Novavax Employee 
United States

4

1.  The trade name Nuvaxovid has not yet been approved by the U.S. FDA and is authorized as the Novavax COVID-19 Vaccine, Adjuvanted for emergency use by the FDA.

6

5

Novavax
Novavax

2022 Annual Report
2022 Annual Report

Establishing Our  
Commercial Presence 

In 2022, we developed a global commercial presence to support 
three priority markets: The Americas, Europe, and APAC.

With the goal of making Nuvaxovid1 available around 
the world, we are building teams comprised of industry 
experts that have a deep understanding of how to best 
serve our customers, our consumers, and regulatory 
and policymaking bodies in their pursuit of protecting 
global health. 

In the near-term, our efforts are focused on maintaining 
continuous access to our COVID-19 vaccine.  

To establish our vaccine’s role in the long-term 
COVID-19 market, we are educating key stakeholders 
on Nuvaxovid’s differentiated product profile and 
building brand awareness.

We will continue to leverage this global commercial 
network in the years to come, ensuring we have the 
people and the capabilities in place to expand the 
reach of Nuvaxovid as a critical option to protect the 
health of people everywhere. 

EU Commercial Operations 
Zurich, Switzerland 
Brussels, Belgium

Americas Commercial 
Operations 
Gaithersburg, Maryland, U.S.

APAC 
Commercial 
Operations 
Singapore

6

1.  The trade name Nuvaxovid has not yet been approved by the U.S. FDA and is authorized 

as the Novavax COVID-19 Vaccine, Adjuvanted for emergency use by the FDA.

7

 
NOVAVAX, INC. 

TABLE OF CONTENTS 

PART I 

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

BUSINESS 
RISK FACTORS 
UNRESOLVED STAFF COMMENTS 
PROPERTIES 
LEGAL PROCEEDINGS 
MINE SAFETY DISCLOSURES 

Item 5. 

Item 6. 

Item 7. 

PART II 
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 

Item 7A.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 
Item 8. 

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND 
FINANCIAL DISCLOSURE 
CONTROLS AND PROCEDURES 
OTHER INFORMATION 

Item 9. 

Item 9A. 
Item 9B. 

Item 9C. 

DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS 

PART III 

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 

PART IV 
EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 
FORM 10-K SUMMARY 

Item 10. 
Item 11. 

Item 12. 

Item 13. 

Item 14. 

Item 15. 
Item 16. 

10 

Page 

13 
41 
83 
83 
84 
86 

87 

88 

88 

101 
102 

102 

102 
103 

103 

104 
104 

104 

104 

104 

105 
112 

CERTAIN DEFINITIONS 

All references in this Annual Report on Form 10-K to “Novavax,” the “Company,” “we,” “us,” and “our” 

refer to Novavax, Inc. including its wholly-owned subsidiaries (unless the context otherwise indicates). 

NOTE REGARDING TRADEMARKS 

Novavax™,  Nuvaxovid™,  Matrix-M™,  Matrix™,  Prepare™,  Resolve™,  and  ResVax™  are  trademarks  of 
Novavax. Any other trademarks referred to in this Annual Report on Form 10-K are the property of their owners. 
All rights reserved. We do not intend our use or display of other companies’ trade names or trademarks to imply 
an endorsement or sponsorship of us by such companies, or any relationship with any of these companies. 

FORWARD-LOOKING INFORMATION 

This Annual Report on Form 10-K contains forward-looking statements that involve risks and uncertainties. 
As a result of many factors, such as those set forth under “Risk Factors” and elsewhere in this Annual Report on 
Form 10-K, our actual results may differ materially from those anticipated in these forward-looking statements. 
Please  also  see  the  disclaimer  under  the  section  titled  “Management’s  Discussion  and  Analysis  of  Financial 
Condition and Results of Operations.” 

SUMMARY OF RISKS ASSOCIATED WITH OUR BUSINESS 

Our business is subject to numerous risks which are discussed more fully under the heading “Risk Factors” 

in this Annual Report on Form 10-K. These risks include, but are not limited to, the following: 

•  We have a history of losses and our future profitability is uncertain. 

•  We will continue to require significant funding to maintain our current level of operations and fund the 

further development of our vaccine candidates. 

• 

• 

• 

Because our vaccine product development efforts depend on new and rapidly evolving technologies, 
we cannot be certain that our efforts will be successful. 

The  regulatory  and  commercial  success  of  our  COVID-19  vaccine  candidate,  NVX-CoV2373,  remains 
uncertain.  While  we  have  received  provisional  registration,  conditional  marketing  authorization 
(“CMA”), or emergency use authorization (“EUA”) for NVX-CoV2373 in a number of jurisdictions, we may 
be  unable  to  obtain  full  regulatory  approvals  in  the  United  States  (“U.S.”)  or  other  jurisdictions  or 
produce a successful vaccine in a timely manner, if at all. 

The  emergence  and  transmissibility  of  variants  of  the  SARS-CoV-2  virus,  and  the  demand  for  bivalent 
vaccines,  may  affect  market  acceptance  or  sales  of  NVX-CoV2373,  and  our  strategy  to  develop 
versions of our COVID-19 vaccine to protect against certain variants may not be successful. 

•  We  are  a  biotechnology  company  and  face  significant  risk  in  developing,  manufacturing,  and 

commercializing our products. 

• 

Because we depend on third parties to conduct some of our laboratory testing and clinical trials, and a 
significant amount of our vaccine manufacturing and distribution, we may encounter delays in or lose 
some control over our efforts to develop and supply products. 

•  We  are  highly  dependent  on  the  commercial  success  of  NVX-CoV2373,  and  even  though  we  have 
received  provisional  registration,  CMA,  or  EUA in  certain  jurisdictions  for  NVX-CoV2373, and even  if  we 
have  products  licensed  in  additional  markets,  our  vaccine  products  may  not  be  initially  or  ever 
profitable. 

• 

The  COVID-19  pandemic  and  associated  governmental  public  health  policies  continue  to  evolve, 
which may have unpredictable effects on the prospects for commercial success of NVX-CoV2373. 

•  Many  of  our  competitors  have  significantly  greater  resources  and  experience,  which  may  negatively 

impact our commercial opportunities and those of our current and future licensees. 

11 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
• 

There  is  significant  competition  in  the  development  of  a  vaccine  against  COVID-19,  influenza,  and 
respiratory  syncytial  virus  (“RSV”)  and  we  may  never  see  returns  on  the  significant  resources  we  are 
devoting to our vaccine candidates. 

Item 1.  BUSINESS 

Overview 

PART I 

•  We  may  not  succeed  in  obtaining  full  U.S.  Food  and  Drug  Administration  (“FDA”)  licensure  or  foreign 

regulatory approvals necessary to sell our vaccine candidates. 

•  Our products might fail to meet their primary endpoints in clinical trials, meaning that we will not have 

the clinical data required to support full regulatory approvals. 

• 

The  regulatory  pathway  for  NVX-CoV2373  is  continually  evolving,  and  may  result  in  unexpected  or 
unforeseen challenges. 

•  We have conducted, are conducting, and plan to conduct in the future, a number of clinical trials for 
NVX-CoV2373 at sites outside the U.S. and the FDA may not accept data from trials conducted in such 
locations. 

• 

The later discovery of previously unknown problems with a product, manufacturer, or facility may result 
in  restrictions,  including  withdrawal  of  a  vaccine  that  had  previously  received  regulatory  approval  in 
certain jurisdictions from the market. 

•  Our success depends on our ability to maintain the proprietary nature of our technology. 

•  Our  business  may  be  adversely  affected  if  we  do  not  successfully  execute  our  business  development 

initiatives. 

•  Given  our  current  cash  position  and  cash  flow  forecast,  and  significant  uncertainties  related  to  2023 
revenue,  funding  from  the  U.S.  government,  and  our  pending  arbitration  with  Gavi,  substantial  doubt 
exists  regarding  our  ability  to  continue  as  a  going  concern  through  one  year  from  the  date  that  the 
financial statements included in this Annual Report were issued. 

Novavax, Inc., together with our wholly owned subsidiaries, is a biotechnology company that promotes 
improved health globally through the discovery, development, and commercialization of innovative vaccines 
to  prevent  serious  infectious  diseases.  Our  proprietary  recombinant  technology  platform  harnesses  the  power 
and speed of genetic engineering to efficiently produce highly immunogenic nanoparticle vaccines designed 
to address urgent global health needs.  

Our  vaccine  candidates  are  genetically  engineered  nanostructures  of  conformationally  correct 
recombinant  proteins  that  mimic  those  found  on  natural  pathogens.  This  technology  enables  the  immune 
system to recognize target proteins and develop broadly protective antibodies. We believe that our vaccine 
technology may lead to the induction of a differentiated immune response that may be more efficacious than 
naturally  occurring  immunity  or  other  vaccine  approaches.  Our  vaccine  candidates  also  incorporate  our 
proprietary  saponin-based  Matrix-M™  adjuvant  to  enhance  the  immune  response,  stimulate  higher  levels  of 
functional antibodies, and induce a cellular immune response. 

We  have  developed  and  begun  commercialization  of  a  COVID-19  vaccine,  NVX-CoV2373 
(“Nuvaxovid™,”  “Covovax™,”  “Novavax  COVID-19  Vaccine,  Adjuvanted”),  that  has  received  approval, 
interim  authorization,  provisional  approval,  conditional  marketing  authorization  (“CMA”),  and  emergency  use 
authorization (“EUA”) from multiple regulatory authorities globally for both adult and adolescent populations as 
a  primary  series  and  for  both  homologous  and  heterologous  booster  indications  and  are  developing  an 
influenza vaccine  candidate,  a COVID-19-Influenza  Combination  (“CIC”)  vaccine  candidate,  and  additional 
vaccine  candidates,  including  a  COVID-19  variant  strain-containing  monovalent  or  bivalent  formulation.  In 
addition to COVID-19 and seasonal influenza, our other areas of focus include respiratory syncytial virus (“RSV”) 
and malaria. 

We were incorporated in 1987 under the laws of the State of Delaware. Our principal executive offices 
are located at 21 Firstfield Road, Gaithersburg, Maryland, 20878, and our telephone number is (240) 268-2000. 
Our common stock is listed on the Nasdaq Global Select Market under the symbol “NVAX.” 

• 

• 

Servicing  our  5.00%  convertible  senior  unsecured  notes  due  2027  (the  “Notes”)  requires  a  significant 
amount of cash, and we may not have sufficient cash flow resources to pay our debt. 

Technology Overview 

Because our stock price has been and will likely continue to be highly volatile, the market price of our 
common stock may be lower or more volatile than expected. 

We  believe  our  recombinant  nanoparticle  vaccine  technology,  together  with  our  proprietary  Matrix-
M™  adjuvant,  is  well  suited  for  the  development  and  commercialization  of  vaccine  candidates  targeting  a 
broad scope of respiratory and other emerging infectious diseases at scale. 

• 

Litigation could have a material adverse impact on our results of operation and financial condition. 

•  We  or  the  third  parties  upon  whom  we  depend  may  be  adversely  affected  by  natural  or  man-made 

disasters or public health emergencies, such as the COVID-19 pandemic. 

Recombinant Nanoparticle Vaccine Technology 

Once a pathogenic threat has been identified, the genetic sequence encoding the antigen is selected 
for subsequent use in developing the vaccine construct. The genetic sequence may be optimized to enhance 
protein  stability  or  confer  resistance  to  degradation.  This  genetic  construct  is  inserted  into  the  baculovirus 
Spodoptera frugiperda (“Sf-/BV”) insect cell-expression system, which enables efficient, large-scale expression 
of  the  optimized  protein.  The  Sf-/BV  system  produces  proteins  that  are  properly  folded  and  modified—which 
can be critical for functional, protective immunity—as the vaccine antigen. Protein antigens are purified and 
organized  around  a  polysorbate-based  nanoparticle  core,  in  a  configuration  that  resembles  their  native 
presentation. This results in a highly immunogenic nanoparticle that is ready to be formulated with Matrix-M™ 
adjuvant. 

12 

13 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A summary of regulatory authorizations for NVX-CoV2373 through the date of filing this Annual Report on 

Form 10-K is presented below: 

Matrix-M™ Adjuvant 

Our proprietary Matrix-M™ adjuvant has been a key differentiator within our platform. This adjuvant has 
demonstrated potent, well tolerated, and durable efficacy by stimulating the entry of antigen presenting cells 
(“APCs”) into the injection site and enhancing antigen presentation in local lymph nodes. This in turn activates 
APCs,  T-cell  and  B-cell  populations,  and  plasma  cells,  which  promotes  the  production  of  high  affinity 
antibodies, an immune boosting response. This potent mechanism of action enables a lower dose of antigen 
required to achieve the desired immune response, and we believe thereby contributes to increased vaccine 
supply  and  manufacturing  capacity.  These  immune-boosting  and  dose-sparing  capabilities  contribute  to  the 
adjuvant’s highly unique profile. 

We  continue  to  evaluate  commercial  opportunities  for  the  use  of  our  Matrix-M™  adjuvant  alongside 
vaccine  antigens  produced  by  other  manufacturers.  Matrix-M™  adjuvant  is  being  evaluated  in  combination 
with  several  partner-led  malaria  vaccine  candidates,  including  in  a  Phase  3  trial  for  R21,  a  malaria  vaccine 
candidate  created  by  the  Jenner  Institute,  University  of  Oxford.  The  University  of  Oxford  has  partnered  with 
Serum Institute of India Pvt. Ltd. (“SIIPL”) for commercial development of R21 and has granted SIIPL a license for 
R21.  We  expect  to  manufacture  and  supply  the  Matrix-M™  adjuvant  component  of  R21  to  SIIPL,  which 
represents  a  significant  commercial  opportunity  for  our  adjuvant,  pending  possible  licensure.  We  have 
commercial rights to sell and distribute the SIIPL-manufactured R21 in certain countries, primarily in the travelers’ 
and military vaccine markets. 

We  are  also  supplying  Matrix-M™  adjuvant  for  two  Phase  1  vaccine  trials  led  by  National  Institutes  of 

Health teams, focused on Epstein-Barr virus and malaria transmission blocking. 

NVX-CoV2373 Regulatory and Licensure 

We have made substantial progress in advancing NVX-CoV2373 toward regulatory approvals. We have 
received  authorizations  in  over  40  countries  globally within the  adult population,  aged  18  and  older,  and  the 
adolescent population, aged 12 through 17, for primary series and both homologous and heterologous booster 
indications. To date, we have received approval, interim authorization, provisional approval, CMA, and EUA for 
both  adult  and  adolescent  populations.  We  are  working  to  continue  to  expand  our  label  for  heterologous 
boosting  in  adults,  adolescents,  and  younger  children,  and  achieve  supportive  policy  recommendations 
enabling broad market access. We continue to work closely with governments, regulatory authorities, and non-
governmental organizations in our commitment to facilitate equitable global access to our COVID-19 vaccine. 

For  the  territories  in  which  our  vaccine  has  gained  authorization,  NVX-CoV2373  is  marketed  under  the 
brand  names  (i)  Nuvaxovid™  (SARS-CoV-2  rS  Recombinant,  adjuvanted),  (ii)  Covovax™  (manufacturing  and 
commercialization by SIIPL), or (iii) Novavax COVID-19 Vaccine, Adjuvanted. 

(1)  Regulatory approval received in partnership with SIIPL. 
(2)  Regulatory manufacturing and marketing approval received by partner Takeda Pharmaceutical Company 

Limited (“Takeda”). 

(3)  Regulatory approval received in partnership with SK bioscience, Co., Ltd. (“SK bioscience”). 

Below we highlight the fourth quarter 2022 and subsequent regulatory authorizations received through 

the date of this filing on Form 10-K. 

In January 2023, our partner SK bioscience received expanded manufacturing and marketing approval 
from Korean Ministry of Food and Drug Safety (“KMFDS”) for Nuvaxovid™ for use as a booster in adults aged 18 
and older. 

In December 2022, Health Canada approved a supplement to a New Drug Submission for Nuvaxovid™ 

as a primary series of two doses in adolescents aged 12 to 17 years. 

14 

15 

 
 
 
 
 
 
In November 2022, the World Health Organization (“WHO”) issued an updated EUL for Nuvaxovid™ as a 

primary series of two doses in adolescents aged 12 to 17 years and as a booster in adults aged 18 and older. 

Additionally in November 2022, Health Canada granted expanded authorization for Nuvaxovid™ as a 

homologous booster in adults aged 18 and older. 

Within  the  same  month,  the  Medicines  and  Healthcare  products  Regulatory  Agency  in  the  United 
Kingdom (“U.K.”) expanded CMA for Nuvaxovid™ as a homologous and heterologous booster dose after the 
primary series of Nuvaxovid™ or of an mRNA or adenoviral vector in adults aged 18 and older. 

In  October  2022,  the  U.S.  FDA  granted  EUA  to  provide  a  first  booster  dose  at  least  six  months  after 
completion of primary vaccination with an authorized or approved COVID-19 vaccine to adults aged 18 and 
older  for  whom  an  FDA-authorized  mRNA  bivalent  COVID-19  booster  vaccine  is  not  accessible  or  clinically 
appropriate,  and  to  adults  aged  18  and  older  who  elect  to  receive  NVX-CoV2373  because  they  would 
otherwise not receive a booster dose of a COVID-19 vaccine. 

We  completed  additional  regulatory  submissions  in  major  markets  for  both  adult  and  adolescent 
populations  for  primary  and  booster  indications,  and  we  are  in  active  discussions  with  regulatory  authorities 
regarding  several  of  those  submissions.  We  remain  focused  on  expanding  our  label  in  multiple  countries  for 
NVX-CoV2373. 

In February 2023, we had several additional regulatory submissions. We submitted an application to the 
U.S. FDA for expanded EUA of NVX-CoV2373 as a booster in adolescents aged 12 to 17 years. The application 
for expanded EUA is supported by data from the pediatric arm of our Phase 3 PREVENT-19 trial conducted in 
the  U.S.  We  submitted  an  application  to  the  European  Medicines  Agency  (“EMA”)  for  expanded  CMA  to 
include a booster in adolescents aged 12 to 17 years. We submitted an application to Taiwan’s Food and Drug 
Administration  for  EUA  in  adults  aged  18  and  older.  We  submitted  an  application  to  Singapore’s  Health 
Sciences Authority for full BLA for primary series in adolescents aged 12 to 17 years and for a booster indication 
in adults aged 18 and older. 

Advance Purchase Agreements (“APA”) 

We have entered into Advance Purchase Agreements (“APAs,” also referred to as “supply agreements” 
throughout  this  Annual  Report  on  Form  10-K)  with  the  EC  and  various  countries  globally.  The  APAs  typically 
contain terms that include upfront payments intended to assist us in funding investments related to building out 
and  operating  our  manufacturing  and  distribution  network,  among  other  expenses,  in  support  of  our  global 
supply  commitment.  Such  upfront  payments  generally  become  non-refundable  upon  our  achievement  of 
certain  development  milestones.  We  currently  have  $2.1  billion  in  committed  APAs  anticipated  for  future 
delivery. 

We have an APA with the EC, acting on behalf of various European Union member states to supply a 
minimum of 20 million and up to 100 million initial doses of NVX-CoV2373, with the option for the EC to purchase 
an  additional  100  million  doses  up  to  a  maximum  aggregate  of  200  million  doses  in  one  or  more  tranches 
through 2023. In 2022, we were notified by the EC that it was cancelling approximately 7 million doses of its prior 
commitment originally scheduled for delivery in the first and second quarters of 2022, in accordance with the 
APA, and reducing the order to approximately 63 million doses. In January 2023, we finalized a revised delivery 
schedule  for  the  remaining  20 million  committed  doses  under  the  APA  that  were  originally  scheduled  for 
delivery during the first and second quarters of 2022 and are expected to be delivered in 2023. 

In  July  2022,  we  entered  into  an  Amended  and  Restated  SARS-CoV-2  Vaccine  Supply  Agreement  (as 
amended on September 26, 2022, the “Amended and Restated UK Supply Agreement”) with The Secretary of 
State  for  Business,  Energy  and  Industrial  Strategy  (as  assigned  to  the  UK  Health  Security  Agency),  acting  on 
behalf of the government of the United Kingdom of Great Britain and Northern Ireland (the “Authority”), which 
amended  and  restated  in  its  entirety  the  SARS-CoV-2  Vaccine  Supply  Agreement,  dated  October  22,  2020, 
between  the  parties  (the  “Original  UK  Supply  Agreement”).  Under  the  Original  UK  Supply  Agreement,  the 
Authority agreed to purchase 60 million doses of NVX-CoV2373 and made an upfront payment to us. Under the 
terms  of  the  Amended and  Restated  UK  Supply  Agreement,  the Authority  agreed to  purchase a  minimum of 
1 million  doses  and  up  to  an  additional  15 million  doses  (the  “Conditional  Doses”)  of  NVX-CoV2373,  with  the 
number  of  Conditional  Doses  contingent  on,  and  subject  to  reduction  based  on,  our  timely  achievement  of 
supportive recommendations from the Joint Committee on Vaccination and Immunisation (the “JCVI”) that is 
approved by the UK Secretary of State for Health, with respect to use of the vaccine for (a) the general adult 
population  as  part  of  a  SARS-CoV-2  vaccine  booster  campaign  in  the  United  Kingdom  or  (b)  the  general 
adolescent  population  as  part  of  a  SARS-CoV-2  vaccine  booster  campaign  in  the  United  Kingdom  or  as  a 
primary  series  SARS-CoV-2  vaccination,  excluding  where  that  recommendation  relates  only  to  one  or  more 
population  groups  comprising  less  than  one  million  members  in  the  United Kingdom.  If  the  Authority  does  not 
purchase the Conditional Doses or the number of such Conditional Doses is reduced below 15 million doses of 
NVX-CoV2373, we would have to repay up to $225 million related to the upfront payment previously received 
from  the  Authority  under  the  Original  UK  Supply  Agreement.  Under  the  Amended  and  Restated  UK  Supply 
Agreement, the Authority also has the option to purchase up to an additional 44 million doses, in one or more 
tranches, through 2024. 

As  of  November  30,  2022,  the  JCVI  had  not  yet  made  a  supportive  recommendation  with  respect  to 
NVX-CoV2373, thereby triggering, under the terms of the Amended and Restated UK Supply Agreement, (i) a 
reduction of the number of Conditional Doses from 15 million doses to 7.5 million doses, which reduced number 
of Conditional Doses are contingent on, and subject to further reduction based on, our timely achievement by 
November 30, 2023 of a supportive recommendation from JCVI that is approved by the UK Secretary of State 
for Health as described in the paragraph above, and (ii) an obligation for us to repay $112.5 million related to 
the upfront payment previously received from the Authority under the Original UK Supply Agreement, which is 
reflected  in  our  consolidated  balance  sheet  as  Other  current  liabilities,  with  the  remaining  upfront  payment 
balance of $112.5 million reflected in current Deferred revenue. 

Under the terms of an APA dated May 5, 2021, by and between the Company and Gavi, the Vaccine 
Alliance (“Gavi” and “the Gavi APA”), we received an upfront payment of $350.0 million from Gavi in 2021 and 
an additional payment of $350.0 million in the first quarter of 2022 related to our achieving EUL for NVX-CoV2373 
by the WHO (the “Advance Payment Amount”). On November 18, 2022, we delivered written notice to Gavi to 
terminate  the  Gavi  APA  on  the  basis  of  Gavi’s  failure  to  procure  the  purchase  of  350 million  doses  of  NVX-
CoV2373 from us as required by the Gavi APA. As of November 18, 2022, we had only received orders under 
the Gavi APA for approximately 2 million doses. On December 2, 2022, Gavi issued a written notice purporting 
to  terminate  the  Gavi  APA  based  on  Gavi’s  contention  that  the  Company  repudiated  the  agreement  and, 
therefore, materially breached the Gavi APA. Gavi also contends that, based on its purported termination of 
the  Gavi  APA,  it  is  entitled  to  a  refund  of  the  Advance  Payment  Amount  less  any  amounts  that  have  been 
credited against the purchase price for binding orders placed by a buyer participating in the COVAX Facility. 
As of December 31, 2022, the remaining Gavi Advance Payment Amount of $697.4 million, pending resolution 
of the dispute with Gavi related to a return of the remaining Advance Payment Amount, was reclassified from 
Deferred revenue to Other current liabilities in our consolidated balance sheet. On January 24, 2023, Gavi filed 
a demand for arbitration with the International Court of Arbitration based on the claims described above. Our 
response is currently due by March 2, 2023. Arbitration is inherently uncertain, and while we believe that we are 
entitled to retain the remaining Advance Payment Amount received from Gavi, it is possible that we could be 
required to refund all or a portion of the remaining Advance Payment Amount from Gavi. 

16 

17 

 
 
 
 
 
 
 
 
Product Pipeline 

We remain focused on expanding our NVX-CoV2373 vaccine label within the booster and adolescent 
market following global regulatory authorizations. We continue to evaluate vaccine efficacy through ongoing 
booster  studies  in  our  clinical  trials  and  continued  development  of  our  COVID-19  variant  strain  containing 
monovalent  or  bivalent  formulation.  We  expect  to  leverage  these  clinical  insights  to  advance  additional 
regulatory approvals of our COVID-19 vaccine for primary, booster, and pediatric indications globally, amidst 
the ongoing COVID-19 landscape. 

Although our COVID-19, CIC, and influenza stand-alone vaccine candidates are our near-term priorities, 

our partner-led malaria candidates present strong opportunities for future development. 

Coronavirus 

NVX-CoV2373 Clinical Development 

NVX-CoV2373 has progressed through multiple clinical trials, including a Phase 3 Lot Consistency Study, 
two Phase 3 pivotal efficacy trials, one Phase 3 Omicron boosting trial, one Phase 2b trial, and one Phase 1/2 
trial,  along  with  numerous  others.  We  have  expanded  our  clinical  trials  to  evaluate  heterologous  and 
homologous  boosting  for  populations  spanning  adults,  adolescents,  and  children.  Through  our  clinical 
development  program,  we  established  a  dose  of  5  micrograms  of  recombinant  spike  protein  plus  50 
micrograms of Matrix-M™ adjuvant. We continue to collect data that indicates a reassuring safety profile, and 
the induction robust cellular and humoral immune responses that were associated with high levels of efficacy in 
two independent Phase 3 studies. 

(1)  Authorized in select geographies under trade names Novavax COVID-19 Vaccine, Adjuvanted; Covovax™; 

A summary and status of our clinical development of NVX-CoV2373 by trial is as follows: 

and Nuvaxovid™. 

(2)  Ongoing Phase 3 strain change trial. 
(3)  Ongoing Phase 3 trial for R21, a malaria candidate developed by the Jenner Institute, University of Oxford 

and formulated with Matrix-M™ adjuvant. 

(4)  Clinical development conducted in older adults with previous construct through Phase 3 trial. 

Pipeline Overview 

Our  clinical  pipeline  encompasses  vaccine  candidates  spanning  multiple  therapeutic  areas,  with  our 
COVID-19  vaccine,  NVX-CoV2373,  as  our  lead  product,  which  has  received  approval,  interim  authorization, 
provisional  approval,  CMA,  or  EUA  for  both  adult  and  adolescent  populations  in  over  40  countries.  We 
advanced  NVX-CoV2373  through  two  pivotal  Phase  3  clinical  trials  that  demonstrated  high  efficacy  against 
both the original COVID-19 strain and commonly circulating COVID-19 variants, while maintaining a favorable 
safety  profile.  Beyond  COVID-19,  our  clinical  pipeline  encompasses  seasonal  influenza  and  CIC  vaccine,  in 
addition to providing Matrix-MTM adjuvant for collaborations investigating the prevention of malaria. 

We  are  developing  our  quadrivalent  nanoparticle  influenza  vaccine  (“qNIV”)  candidate,  previously 
known  as  NanoFlu,  which  we  advanced  through  a  successful  Phase  3  study  published  in  September  2021, 
demonstrating  the  utility  for  a  stand-alone  influenza  vaccine  or  for  use  in  a  combination  vaccine.  We  have 
subsequently updated our qNIV for further development. We continue to progress in a Phase 2 trial our stand-
alone influenza vaccine candidate, qNIV and our CIC vaccine candidate, which combines NVX-CoV2373 and 
our updated qNIV approach in a single formulation. In October 2022, we announced positive results from the 
Phase  1/2  CIC  clinical  trial  demonstrating  the  CIC  vaccine’s  ability  to  generate  both  antibody  and 
polyfunctional CD4+ T-cell (lymphocytes that help coordinate the immune response) responses against severe 
acute respiratory syndrome coronavirus 2 (SARS-CoV-2) and homologous and heterologous influenza strains. In 
December  2022,  we  initiated  a  Phase  2  CIC  dose-refinement  trial  that  also  includes  further  stand-alone 
updated qNIV evaluation. 

In addition to COVID-19 and seasonal influenza, we remain interested in continuing the development of 
both  our  RSV  Program  for  respiratory  syncytial  virus  fusion  (F)  protein  nanoparticle vaccine  candidate  (“RSV  F 
Vaccine”) and Matrix-M™ adjuvant collaborations for malaria. An ongoing Phase 3 trial is being conducted for 
R21, a malaria candidate, by our partner, the Jenner Institute, University of Oxford, which is formulated with our 
Matrix-M™ adjuvant. 

18 

PREVENT-19 Phase 3 U.S. and Mexico 

PREVENT-19  was  a  randomized,  placebo-controlled,  observer-blinded  Phase  3  trial  to  evaluate  the 
efficacy, safety, and immunogenicity of NVX-CoV2373 in 29,949 participants aged 18 years or older across 119 
sites  in  the  U.S.  and  Mexico.  In  the  trial,  NVX-CoV2373  achieved  90.4%  efficacy  overall,  was  generally  well 
tolerated, and elicited a robust antibody response after the second dose. In December 2021, full results of the 
trial were published in The New England Journal of Medicine. In December 2021, we also initiated a PREVENT-19 
Phase 3 boosting study. 

In October 2022 at the World Vaccine Congress in Europe, we presented PREVENT-19 Phase 3 boosting 
data  in  both  adults  aged  18  years  or  older  and  adolescents  aged  12  to  17  years,  showing  NVX-CoV2373 
achieved its pre-specified immunologic endpoint. 

In October 2022 at IDWeek, we presented additional data from the PREVENT-19 booster study, including 
an  evaluation  of  the  effect  of  age  (18  to  64  years,  and  (cid:149)  65  years)  and  schedule  on  boosted  immunologic 
response demonstrating significant boosting in all age groups. Booster doses were generally well tolerated, with 
mostly mild to moderate reactogenicity that was of short duration. 

PREVENT-19 Phase 3 Pediatric Expansion 

PREVENT-19  Pediatric  Expansion  was  a  randomized,  placebo-controlled,  observer-blinded  study  to 
evaluate the safety, effectiveness (immunogenicity), and efficacy of NVX-CoV2373 in 2,247 adolescents aged 
12  to  17  years  in  73  locations  in  the  U.S.,  with  an  emphasis  on  ensuring  well-balanced  racial  and  ethnic 
representation among participants. Participants randomly received either the vaccine candidate or placebo 
in two doses, administered 21 days apart. 

In October 2022 at the World Vaccine Congress in Europe, we presented PREVENT-19 Phase 3 pediatric 
expansion  homologous  boosting  data,  where  a  single  boost  dose  was  generally  well  tolerated  and  induced 
robust immune responses against prototype-strain as well as against Omicron BA.1, BA.2, and BA.5 subvariants. 
A third dose suggested benefit for the prevention of COVID-19 against contemporary variants such as Omicron. 
Additionally, booster doses were generally well tolerated, with mostly mild to moderate reactogenicity that was 
of short duration. 

In  April  2022,  we  announced  initiation  of  PREVENT-19  Phase  3  booster  study  in  adolescent  trial 

participants with the booster dose administered at least 5 months after receipt of active vaccine. 

19 

 
 
 
 
 
 
In  February  2022,  we  announced  positive  results  from  our  Phase  3  PREVENT-19  pediatric  expansion  in 
adolescents. The results achieved their primary effectiveness endpoint and demonstrated 80% efficacy overall, 
with  82%  clinical  efficacy  against  the  Delta  variant.  Immune  responses  were  two-to-three-fold  higher  in 
adolescents than in adults against all variants studied. NVX-CoV2373 was well-tolerated with no safety signals 
identified. 

Phase 2b/3 Hummingbird™ Trial 

In August 2022, we initiated the Phase 2b/3 Hummingbird™ Global Clinical Trial to evaluate the safety, 
effectiveness (immunogenicity), and efficacy of two doses of NVX-CoV2373 in younger children aged 6 months 
to  11  years,  followed  by  a  booster  at  6  months  after  the  primary  vaccination  series.  The  trial  is  an  age  de-
escalation  trial  and  age  groups  will  be  tested  sequentially  to  assess  NVX-CoV2373  in  infants  (6  through  23 
months of age), toddlers (2 to 5 years), and children (6 to 11 years). Enrollment is ongoing, expanding into the 
cohort aged 2- to 5-years in January 2023. The trial seeks to enroll 3,600 total participants in the U.S. and other 
countries. 

Phase 3 Lot Consistency Study 

In  October  2022  at  the  World  Vaccine  Congress  in  Europe,  we  presented  Lot  Consistency  data.  The 
study  achieved  its  primary  endpoint  showing  that  three  lots  of  NVX-CoV2373  induced  consistent  immune 
responses in adults aged 18 to 49 years and demonstrated manufacturing consistency. Heterologous boosting 
responses  for  NVX-CoV2373  were  consistent  across  participants  who  received  primary  vaccines  from  other 
approved U.S. FDA COVID-19 vaccines. 

Phase 3 U.K. 

In February 2022, we announced an extended analysis from our pivotal Phase 3 U.K. trial showing that a 
high  level  of  efficacy  for  NVX-CoV2373  was  maintained  over  a  6-month  period  of  surveillance.  The  analysis 
showed  vaccine  efficacy  of  82.5%  in  protection  against  all  COVID-19  infection,  both  symptomatic  and 
asymptomatic.  These  data  were  published  in  Clinical  Infectious  Diseases  in  October  2022  and  build  upon  the 
final  analysis  of  our  Phase  3  U.K.  trial,  published  in  The  New  England  Journal  of  Medicine  in  June  2021,  which 
highlighted  the  robust  safety  and  efficacy  data  for  NVX-CoV2373  and  demonstrated  a  vaccine  efficacy  of 
89.7%. 

Phase 2b South Africa 

In May 2022, results from our Phase 2b South Africa trial were published in The Lancet, which highlighted 
safety and immunogenicity of two doses of NVX-CoV2373 in people living with and without HIV. The Phase 2b 
South  Africa  trial  was  a  randomized,  observer-blinded,  placebo-controlled  study  that  enrolled  4,419 
participants. The results show that due to a lower observed antibody response in baseline SARS-CoV2 people 
living with HIV than compared to the HIV-negative participants, there is a need to investigate alternative dosing 
approaches, including potentially adding a third vaccine dose to the priming series. 

Phase 2 South Africa 

NVX-CoV2373 Clinical Development Conducted by Partners 

Phase 2/3 India 

In  January  2023,  immunogenicity  and  safety  results  from  SIIPL  and  India  Council  of  Medical  Research 
Phase  2/3  trial  were  published  in  The  Lancet  and  in  the  preprint  server  for  health  sciences  on  medRxiv.  This 
Phase  2/3  trial  was  expanded  from  adults  to  include  a  pediatric  cohort.  The  trial  was  an  observer-blind, 
randomized,  controlled  study  in  920  total  enrolled  children  aged  2  to  17  years  and  was  found  to  be  well 
tolerated and immunogenic. 

Phase 1/2 Japan 

In  April  2022,  Takeda  reported  primary  data  analysis  of  a  Phase  1/2  clinical  trial  of  NVX-CoV2373  in 
Japan.  This  placebo-controlled  trial  evaluated  the  immunogenicity  and  safety  of  NVX-CoV2373  in  200 
participants  aged  20  years  and  older.  Primary  data  analysis  demonstrated  acceptable  safety  results  and 
induced robust immune responses. 

Phase 1/2 Boosting Study – Led by National Institute of Allergy and Infectious Diseases 

In  March  2022,  we  announced  participation  in  an  ongoing  Phase  1/2  trial  sponsored  by  the  National 
Institute of Allergy and Infectious Diseases to evaluate safety, reactogenicity, and immunogenicity of delayed 
heterologous  or  homologous  boosting  regimens  in  participants  who  received  a  primary  series  of  a  COVID-19 
vaccine which has received full approval or EUA from FDA. Participants will be given a third dose (greater than 
or equal to 12 weeks later) of either NVX-CoV2373 or one of three COVID-19 vaccines approved for use by the 
FDA. The full results are expected in 2023. 

Phase 3 United Arab Emirates 

In March 2022, we announced participation in a Phase 3 study in the United Arab Emirates to evaluate 
the safety and immunogenicity of a single booster dose of NVX-CoV2373 in approximately 1,000 adults aged 18 
or older who have already been immunized with Sinopharm’s inactive COVID-19 vaccine. Data from the head-
to-head comparison is expected in 2023. 

Phase 2 Com-COV3 Booster Trial – Led by University of Oxford 

In May 2022, we announced our participation in University of Oxford’s Phase 2 Com-COV3 vaccine trial 
where our COVID-19 vaccine, NVX-CoV2373 is one of two COVID-19 vaccines that are being studied as a third 
booster in approximately 380 adolescents aged 12 to 15 years. 

Variant Strain-Containing Monovalent or Bivalent Vaccine Development 

Our  nanoparticle  vaccine  technology  is  purpose-built  to  rapidly  address  evolving  infectious  disease 
threats.  As  variants  of  COVID-19  emerge,  we  proactively  evaluate  NVX-CoV2373’s  ability  to  protect  against 
variant strains and evaluate the potential need for variant-specific monovalent or bivalent vaccine constructs. 

In February 2022, we initiated a Phase 2 South Africa trial evaluating the safety and immunogenicity of 
NVX-CoV2373  in  adults  aged  18  to  65  years,  living  with  human  immunodeficiency  virus  (“HIV”).  The  Phase  2 
South Africa trial was a randomized, observer-blinded, placebo-controlled study that enrolled 360 participants 
living  with  HIV  to  evaluate  different dosing  regimens.  Data are  being  evaluated to  support extended  primary 
vaccination schedules for immunocompromised adults. 

In  January  2023,  we  participated  in  U.S.  FDA  Vaccine  and  Related  Biological  Products  Advisory 
Committee’s meeting, which resulted in a unanimous vote harmonizing vaccine strain composition of primary 
series  and  booster  doses.  Within  the  meeting  we  shared  data  demonstrating  NVX-CoV2373,  when  used  as  a 
booster  induces  broad  functional  immune  responses,  including  against  forward  drift  variants.  We  intend  to 
deliver an updated vaccine following FDA guidance on strain change. 

20 

21 

 
 
 
 
 
 
 
 
 
 
 
 
 
COVID-19 Vaccine Funding 

U.S. Department of 
Defense (“DoD”) 

$45.7 million 

COVID-19 Phase 3 Omicron Variant Strain Vaccine  

In  November  2022,  we  announced  topline  results  from  our  Phase  3  boosting  trial  showing  that  our 
Omicron BA.1 vaccine candidate met the primary strain-change endpoint. We expect to advance group 2 of 
our Phase 3 Omicron boosting trial as part of our variant strategy to be ready for the fall season. Group 2 of the 
trial  will  build  upon  the  first  portion  of  our  trial  and  will  evaluate  Omicron  BA.5  vaccine  in  a  monovalent  and 
bivalent format in comparison to our monovalent prototype strain vaccine. These data will support regulatory 
filing  authorization  of  a  strain  change.  We  expect  to  initiate  part  2  of  this  study  to  evaluate  our  prototype 
vaccine compared to an Omicron BA.5 vaccine, as well as a bivalent containing prototype and Omicron BA.5 
vaccine. 

Phase 2 U.S. and Australia Homologous Booster Study – Including Variant Results 

In  August  2022,  exploratory  analysis  results  of  our  Phase  2  homologous  booster  study  were  published 
within The Lancet Infectious Diseases, which was a randomized study to assess a single booster of NVX-CoV2373 
in  1,282  healthy  adults  aged  18  to  84  years.  Overall,  a  single  booster  dose  of  NVX-CoV2373  administered 
approximately  6  months  after  the  primary  series  induced  substantial  increases  in  humoral  antibodies  for  both 
the prototype strain and all evaluated variants including Alpha, Delta, and Omicron (BA.1 and BA.2). 

Additionally,  immunogenicity  data  from  a  fourth  homologous  booster  dose  of  NVX-CoV2373  was 
published as a letter in the New England Journal of Medicine in January 2023. The study showed that a fourth 
dose  of  NVX-CoV2373  enhanced  immunogenicity  without  increasing  reactogenicity.  Antigenic  cartography 
mapping  demonstrated  a  broad  response  against  contemporary  SARS-CoV-2  variants  after  a  fourth  dose  of 
NVX-CoV2373,  indicating  that  updates  to  the  vaccine  composition  may  not  be  warranted  for  the  evaluated 
variants. Additional data are forthcoming. 

We  have  secured  critical  funding  from  the  U.S.  government  to  support  the  development  of  NVX-
CoV2373  for  the  U.S.  population,  including  $1.8 billion  from  a  partnership  formerly  known  as  Operation  Warp 
Speed.  In  July  2020,  we  entered  into  a  Project  Agreement  (the  “Project  Agreement”)  with  Advanced 
Technology International, Inc. (“ATI”), the Consortium Management Firm acting on behalf of the Medical CBRN 
Defense  Consortium  in  connection  with  the  partnership.  The  partnership  was  among  components  of  the  U.S. 
Department  of  Health  and  Human  Services  and  the  U.S.  Department  of  Defense  working  to  accelerate  the 
development,  manufacturing,  and  distribution  of  COVID-19  vaccines,  therapeutics,  and  diagnostics.  The 
Project  Agreement  relates  to  the  Base  Agreement  we  entered  into  with  ATI  in  June  2020  (the  “Base 
Agreement,”  together  with  the  Project  Agreement,  the  “USG  Agreement”).  The  original  USG  Agreement 
required us to conduct certain clinical, regulatory, and other activities, including a pivotal Phase 3 clinical trial 
to determine the safety and efficacy of NVX-CoV2373, and to manufacture and deliver to the U.S. government 
100 million  doses  of  the  vaccine  candidate.  Funding  under  the  USG  Agreement  is  payable  to  us  for  various 
development, clinical trial, manufacturing, regulatory, and other activities. The USG Agreement contains terms 
and  conditions  that  are  customary  for  U.S.  government  agreements  of  this  nature,  including  provisions  giving 
the  U.S.  government  the  right  to  terminate  the  Base  Agreement  or  the  Project  Agreement  based  on  a 
reasonable  determination  that  the  funded  project  will  not  produce  beneficial  results  commensurate  with  the 
expenditure  of  resources  and  that  termination  would  be  in  the  U.S.  government’s  interest.  If  the  Project 
Agreement  is  terminated  prior  to  completion,  we  are  entitled  to  be  paid  for  work  performed  and  costs  or 
obligations incurred prior to termination and consistent with the terms of the USG Agreement. In July 2022, we 
entered into a modification to the USG Agreement that amended the terms of such agreement to provide for 
(i)  an  initial  delivery  to  the  U.S.  government  of  approximately  3 million  doses  of  NVX-CoV2373  and  (ii)  any 
additional manufacture and delivery to the U.S. government up to an aggregate of 100 million doses of NVX-
CoV2373 contemplated by the original USG Agreement (inclusive of the initial batch of approximately 3 million 
doses)  dependent  on  U.S.  government  demand,  FDA  guidance  on  strain  selection,  agreement  between  the 
parties on the price of such doses, and available funding. The 3 million initial doses were delivered in July 2022. 
In  February  2023,  we  entered  into  a  modification  to  the  USG  Agreement  that  amended  the  terms  of  such 
agreement  to  provide  for  additional  deliveries  to  the  U.S.  government  of  up  to  1.5 million  doses  of  NVX-
CoV2373.  The  performance  period  under  the  Project  Agreement  extends  through  2023  to  cover  clinical  trial 
activities, subject to early termination by the U.S. government or extension by mutual agreement of the parties. 

Under the USG Agreement, we were originally entitled to receive funding of up to $1.75 billion to support 
certain  activities  related  to  the  development  of  NVX-CoV2373  and  the  manufacture  and  delivery  of  the 
vaccine candidate to the U.S. government. In subsequent modifications, the USG Agreement was amended to 
increase  the  contract  funding  and  ceiling  to  $1.8 billion,  which  allows  us  to  make  expenditures  or  incur 
obligations of up to $1.8 billion for support of the USG Agreement. 

Our funding agreement with the Coalition for Epidemic Preparedness Innovations (“CEPI”), under which 
CEPI has agreed to provide funding of up to $399.5 million to us to support the development of NVX-CoV2373, 
provides  up  to  $257.0 million  in  CEPI  Grant  Funding  and  up  to  $142.5 million  in  CEPI  Forgivable  Loan  Funding, 
which  are  loans  in  the  form  of  one  or  more  forgivable  no-interest  term  loans  in  order  to  prepay  certain 
manufacturing activities and are not subject to restrictive or financial covenants. Payments received under the 
if  NVX-CoV2373  manufactured  by  the  contract 
CEPI  Forgivable  Loan  Funding  are  only  repayable 
manufacturing organization (“CMO”) network funded by CEPI is sold to one or more third parties (which would 
have previously included, but is not limited to, any sales under our Gavi APA prior to its termination), and such 
sales  cover  our  costs  of  manufacturing  such  vaccine,  not  including  manufacturing  costs  funded  by  CEPI. The 
timing and amount of any loan repayments is currently uncertain. 

A summary and status of our historical COVID-19 funding developments follows: 

Funding Partner 

Amount 

Additional Details 

CEPI 

$399.5 million 

• 

• 

Entitled to received up to $399.5 million of funding to 
support the development of NVX-CoV2373 
To supply NVX-CoV2373 through the COVAX Facility  

• 

• 

Entitled to received up to $45.7 million of funding to 
support the development of NVX-CoV2373 
To manufacture and deliver up to 10 million doses of 
NVX-CoV2373 to the U.S. government 
•  Contract term ended in December 2022 
•  Allotted $1.8 billion to support the development of NVX-

CoV2373 
To manufacture and deliver up to 100 million doses of 
NVX-CoV2373 to the U.S. government 

U.S. Government through 
USG Agreement 

Seasonal Influenza 

$1.8 billion 

• 

Influenza Program (Older Adults) 

Influenza  is  a  world-wide  infectious  disease  with  serious  illness  generally  occurring  in  more  susceptible 
populations  such  as  children  and  older  adults,  but  also  occurring  in  the  general  population.  According  to  a 
2022 Fortune Business Insights research report forecast of influenza vaccines, the market for seasonal influenza 
vaccines is expected to grow from approximately $7.54 billion in 2022 to approximately $13.58 billion in 2029. 

In October 2022 at the World Vaccine Congress in Europe, we reviewed key findings from the Phase 3 
stand-alone  qNIV  candidate,  previously  referred  to  as  NanoFlu,  which  met  its  primary  immunogenicity 
endpoints. The final analysis of these results was previously published in September 2021, in The Lancet Infectious 
Diseases.  The  results  demonstrated  non-inferior  immunogenicity  to  Fluzone®  Quadrivalent  against  all  four 
influenza virus strains included in the vaccine, while also showing both enhanced wild-type hemagglutination-
inhibiting  antibody  responses  against  homologous  strains  (22-66%  increased)  and  six  heterologous  A/H3N2 
strains (34-46% increased) as compared to Fluzone® Quadrivalent. Additionally, qNIV showed potent induction 
of polyfunctional antigen-specific CD4+ T-cells against A(H3N2) and B/Victoria strains, with a 126–189% increase 
in various post vaccination cell-mediated immunity markers as compared to Fluzone® Quadrivalent. 

22 

23 

 
 
 
 
 
 
 
 
 
Combination Vaccines 

R21 - Malaria Vaccine 

Our Influenza Program team remains focused on advancing combination vaccine candidates. With the 
ongoing development of Influenza Program, NVX-CoV2373, and our RSV Program, a strong rationale exists for 
developing  combination  respiratory  vaccines  designed  to  protect  susceptible  populations  against  these 
diseases. 

COVID / Influenza Combination Vaccine 

R21 is a malaria vaccine candidate created by the Jenner Institute, University of Oxford, and formulated 
with our Matrix-M™ adjuvant. The University of Oxford has granted SIIPL a license for R21. SIIPL has committed to 
manufacture at least 200 million doses per year of R21 after licensure, if granted. Additionally, SIIPL has rights to 
use Matrix-M™ adjuvant in R21 in regions where the disease is endemic and will pay royalties to us on its market 
sales of the vaccine. We will have commercial rights to sell and distribute the SIIPL-manufactured R21 in certain 
countries, primarily in the travelers’ and military vaccine markets. 

Phase 2 Clinical Trial of COVID-19-Influenza Combination Vaccine 

R21 Clinical Development 

In  December  2022,  we  initiated  a  Phase  2  trial  for  CIC,  which  includes  study  arms  for  our  stand-alone 
updated  qNIV  vaccine  candidate.  The  dose-confirming  trial  will  be  conducted  in  two  parts  and  will  seek  to 
enroll  approximately  2,300  adults  aged  50  to  80  years  in  Australia  and  New  Zealand.  The  trial  is  randomized, 
observer-blinded  with  primary  and  secondary  objectives  of  the  study  to  assess  the  safety,  tolerability,  and 
immune responses to various formulations of the CIC and influenza vaccine candidates. As of January 2023, we 
completed enrollment of 1,500 participants. The initial results are expected mid-year 2023 with data informing 
the  second  part  of  the  trial  and  future  clinical  development  for  both  influenza  stand-alone  and  CIC 
candidates. 

Phase 1/2 Clinical Trial of COVID-19-Influenza Combination Vaccine 

In  October  2022  at  the  World  Vaccine  Congress  in  Europe,  we  announced  additional  positive  results 
from  Phase  1/2  CIC  trial,  which  combines  NVX-CoV2373  and  our  updated  qNIV  candidate.  The  results 
demonstrated CIC’s ability to generate immune responses, including both antibody and polyfunctional CD4+ T-
cell (lymphocytes that help coordinate the immune response) responses against an evolving SARS-CoV-2 virus, 
along with homologous and heterologous influenza strains. The CIC vaccine was well tolerated, and the safety 
and tolerability profile was consistent with the stand-alone NVX-CoV2373 prototype vaccine and quadrivalent 
influenza vaccine candidate reference formulations in the trial. 

Respiratory Syncytial Virus (“RSV”) 

Currently, there is no approved RSV vaccine available to combat the estimated 64 million RSV infections 
and 160 thousand deaths that occur globally each year. Older adults (60 years and older) are at increased risk 
for RSV disease due in part to immunosenescence, the age-related decline in the human immune system. RSV 
infection  can  also  lead  to  exacerbation  of  underlying  co-morbidities  such  as  chronic  obstructive  pulmonary 
disease, asthma, and congestive heart failure. 

RSV Program (Older Adults) 

Previous  clinical  development  through  a  Phase  2  clinical  trial  demonstrated  that  our  RSV  Program  for 
older adults with either aluminum phosphate or our proprietary Matrix-MTM adjuvant increased the magnitude, 
duration, and quality of the immune response versus the non-adjuvanted RSV F Vaccine. We continue to assess 
the preclinical development opportunities for our updated RSV vaccine for older adults. 

Malaria 

Malaria  is  a  life-threatening  disease  caused  by  a  parasite  that  infects  mosquitos  subsequently 
transmitted to humans. According to the 2022 WHO World Malaria Report, in 2021, there were an estimated 247 
million malaria cases and 619 thousand deaths worldwide in 2021. We believe malaria has the potential to be 
preventable  through  the  R21  vaccine  candidate,  which  is  being  developed  through  several  partner-led  trials 
and is formulated with our Matrix-MTM adjuvant.  

R21  is  being  evaluated  in  an  ongoing  Phase  3  trial  being  conducted  by  our  partner,  Jenner  Institute, 
University  of  Oxford,  for  R21,  a  malaria  candidate  which  is  formulated  using  our  Matrix-M™  adjuvant.  In 
September  2022,  positive  results  from  an  ongoing  Phase  1/2b  study  were  published  in  The  Lancet  Infectious 
Diseases  reporting  safety,  immunogenicity,  and  efficacy  results  at  12  months  following  administration  of  a 
booster vaccination in children aged 5 to 17 years in Nanoro, Burkina Faso. A total of 409 children received a 
booster  dose  of  R21  formulated  with  our  Matrix-M™  adjuvant  at  1  year  following  the  primary  three-dose 
regimen  maintaining  high  efficacy  against  first  and  multiple  episodes  of  clinical  malaria,  demonstrating  71% 
efficacy when formulated with 25 micrograms of Matrix-M™ adjuvant and 80% efficacy when formulated with 
50 micrograms of Matrix-M™ adjuvant. The trial is continuing for a further 2 years to assess long-term follow-up of 
the participants and the value of further booster vaccinations. 

License and Collaboration 

Our  commitment  to  partnering  globally  in  efforts  to  end  the  COVID-19  pandemic  is  demonstrated 
through our partnership with SIIPL to supply NVX-CoV2373 to India and low- and middle-income countries. We 
have  also  partnered  with  both  Takeda  in  Japan  and  SK  bioscience  in  South  Korea  to  expand  our 
manufacturing and supply capabilities. 

Licensee 

Serum Institute of India Private Limited 

Marketed Under 
Covovax™ 

Takeda Pharmaceutical Company 
Limited 
SK bioscience Co., Ltd. 

Nuvaxovid™ 

Nuvaxovid™ 

(1)  SK bioscience also has non-exclusive licenses in Thailand and Vietnam. 

Territories 

India 

• 
•  COVAX Facility 
• 
The Philippines 
• 
Indonesia 
• 
South Africa 
• 
Bangladesh 
• 
Japan 
• 
South Korea 
• 
South Korea(1) 

24 

25 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A summary of our license and collaboration agreements follows: 

Manufacturing and Supply 

SIIPL 

We  previously  granted  exclusive  and  non-exclusive  licenses  to  SIIPL  under  a  supply  and  license 
agreement  for  the  development,  co-formulation,  filling  and  finishing,  registration,  and  commercialization  of 
NVX-CoV2373. SIIPL agreed to purchase our Matrix-MTM adjuvant and we granted SIIPL a non-exclusive license 
to  manufacture  the  antigen  drug  substance  component  of NVX-CoV2373  in  SIIPL’s  licensed  territory  solely  for 
use  in  the  manufacture  of  NVX-CoV2373.  We  equally  split  the  revenue  from  SIIPL's  sale  of  NVX-CoV2373  in  its 
licensed territory, net of agreed costs. We granted to SIIPL (i) an exclusive license in India during the agreement, 
and  (ii)  a  non-exclusive  license  (a)  during  the  “Pandemic  Period”  (as  declared  by  the  World  Health 
Organization), in all countries other than specified countries designated by the World Bank as upper-middle or 
high-income countries, with respect to which we retains rights, and (b) after the Pandemic Period, in only those 
countries  designated  as  low  or  middle-income  by  the  World  Bank.  Following  the  Pandemic  Period,  we  may 
notify  SIIPL  of  any  bona  fide  opportunities  for  us  to  license  NVX-CoV2373  to  a  third  party  in  such  low-  and 
middle-income  countries  and  SIIPL  would  have  an  opportunity  to  match  or  improve  such  third-party  terms, 
failing which, we would have the discretion to remove one or more non-exclusive countries from SIIPL’s license. 
We also have a supply agreement with SIIPL and Serum Life Sciences Limited (“SLS”) under which SIIPL and SLS 
will  supply  us  with  NVX-CoV2373  for  commercialization  and  sale  in  certain  territories,  as  well  as  a  contract 
development manufacture agreement with SLS, under which SLS manufactures and supplies finished vaccine 
product to us using antigen drug substance and Matrix-M™ adjuvant supplied by us. In May and August 2022, 
we  expanded  our  license  and  supply  arrangements  with  SIIPL  to  include  our  proprietary  COVID-19  variant 
antigen candidate(s), our quadrivalent influenza vaccine candidate, and our CIC vaccine candidate, so that 
SIIPL  can  manufacture  and  commercialize  a  vaccine  targeting  COVID-19  variants,  including  the  Omicron 
subvariants,  a  quadrivalent  influenza  vaccine,  and  CIC  vaccine,  and  supply  such  vaccines  to  us.  In  March 
2020,  we  granted  SIIPL  a  non-exclusive  license  for  the  use  of  Matrix-M™  adjuvant  supplied  by  us  to  develop, 
manufacture,  and  commercialize  R21,  a  malaria  candidate  developed  by  the  Jenner  Institute,  University  of 
Oxford. 

Takeda 

We  have  a  collaboration  and  license  agreement  with  Takeda  under  which  we  granted  Takeda  an 
exclusive license to develop, manufacture, and commercialize NVX-CoV2373 in Japan. Under the agreement, 
Takeda purchases Matrix-M™ adjuvant from us to manufacture doses of NVX-CoV2373 and we are entitled to 
receive  payments  from  Takeda  based  on  the  achievement  of  certain  development  and  commercial 
milestones, as well as a portion of net profits from the sale of NVX-CoV2373. In September 2021, Takeda finalized 
an  agreement  with  the  Government  of  Japan’s  Ministry  of  Health,  Labour  and  Welfare  ("MHLW")  for  the 
purchase  of  150  million  doses  of  NVX-CoV2373.  In  February  2023,  MHLW  cancelled  the  remainder  of  doses 
under  its  agreement  with  Takeda.  As  a  result,  it  is  uncertain  whether  we  will  receive  future  payments  from 
Takeda under the terms and conditions of our current collaboration and licensing agreement. 

SK bioscience 

We  have  a  collaboration  and 

license  agreement  with  SK  bioscience  to  manufacture  and 
commercialize NVX-CoV2373 for sale to the governments of South Korea, Thailand, and Vietnam. SK bioscience 
pays  a  royalty  in  the  low  to  middle  double-digit  range.  Additionally,  we  have  a  manufacturing  supply 
arrangement with SK bioscience under which SK bioscience supplies the antigen component of NVX-CoV2373 
to us for use in the final drug product globally, including product distributed by the COVAX Facility, which was 
established  to  allocate  and  distribute  vaccines  equitably  to  participating  countries  and  economies.  In  July 
2022,  we  signed  an  additional  agreement  with  SK  bioscience  for  the  technology  transfer  of  our  proprietary 
COVID-19  variant  antigen  materials  so  that  SK  bioscience  can  manufacture  the  drug  substance  targeting 
COVID-19  variants,  including  the  Omicron  subvariants.  We  also  have  an  agreement  with  SK  bioscience, 
pursuant to which it supplies us with our COVID-19 vaccine in a prefilled syringe. 

We  are  committed  to  discovering,  developing,  and  commercializing  innovative  vaccines  to  prevent 
serious  infectious  diseases  and  are  exploring  a  number  of  combination  vaccine  candidates,  including  a  CIC 
vaccine, directly and by leveraging our strategic global partnerships. In 2021 and 2020, we established a global 
supply  chain  and  worldwide  partnerships  to  support  the  commercialization  of  NVX-CoV2373.  In  2022,  we 
modified and continued to assess our manufacturing needs and our global manufacturing footprint consistent 
with our contractual obligations to supply, and anticipated demand for NVX-CoV2373. 

A summary of our key manufacturing and supply arrangements follows: 

Matrix-MTM Adjuvant 

We  manufacture  our  proprietary  saponin-based  Matrix-M™  adjuvant  at  our  Novavax  AB  facility  in 
Uppsala,  Sweden.  We  also  have  contract  manufacturing  arrangements  with  AGC  Biologics  and  the 
Polypeptide  Group  to  provide  contract  development  and  manufacturing  services,  supplying  us  with  large-
scale production of Matrix-M™ adjuvant. 

Antigen Component of NVX-CoV2373 

We  manufacture  the  antigen  component  of  NVX-CoV2373  at  our  Novavax  CZ  facility  in  the  Czech 

Republic.  

We have a supply agreement with SIIPL and SLS, an affiliate of SIIPL, for the manufacture of the antigen 
component of NVX-CoV2373 and the co-formulation, fill, and finishing of the finished vaccine product. In May 
and  August  2022,  we  expanded  our  license  and  supply  arrangements  with  SIIPL  to  include  our  proprietary 
COVID-19  variant  antigen  candidate(s),  our  quadrivalent  influenza  vaccine  candidate,  and  our  CIC  vaccine 
candidate, so that SIIPL can manufacture and commercialize a vaccine targeting COVID-19 variants, including 
the Omicron subvariants, a quadrivalent influenza vaccine, and CIC vaccine, and supply such vaccines to us. 

Additionally,  we  have  a  manufacturing  supply  arrangement  with  SK  bioscience  under  which  SK 
bioscience supplies us with the antigen component of NVX-CoV2373 for use in the final drug product globally. 
In  July  2022,  we  signed  an  additional  agreement  with  SK  bioscience  for  the  technology  transfer  of  our 
proprietary  COVID-19  variant  antigen  materials  so  that  SK  bioscience  can  manufacture  the  drug  substance 
targeting COVID-19 variants, including the Omicron subvariants. 

We  have  a  partnership  with  FUJIFILM  Diosynth  Biotechnologies  through  an  agreement  for  long-term 
commercial  manufacturing  of  NVX-CoV2373,  under  which  it  manufactures  the  antigen  component  of  NVX-
CoV2373 at its Billingham, UK site. 

We  have  an  arrangement  with  the  National  Research  Council  of  Canada  (“NRCC”)  for  the  ongoing 
technology  transfer  for  the  production  of  NVX-CoV2373  at  the  NRCC’s  Biologics  Manufacturing  Centre. 
Engineering runs are currently underway at the facility and, once complete, process performance qualification 
and large-scale GMP production can begin. 

Finished NVX-CoV2373 

In  addition  to  the  supply  agreement  with  SIIPL  and  SLS  for  the  co-formulation,  fill,  and  finishing  of  the 
finished  vaccine  product,  we  have  a  contract  development  manufacture  agreement  with  SLS,  pursuant  to 
which SLS will manufacture and supply finished vaccine product to us using antigen drug substance and Matrix-
M™  adjuvant  supplied  by  us.  We  currently  depend  exclusively  on  SIIPL  and  SLS  for  co-formulation,  filling,  and 
finishing  NVX-CoV2373.  We  also  have  an  agreement  with SK  bioscience,  pursuant  to  which  it  supplies  us  with 
our COVID-19 vaccine in a prefilled syringe. 

26 

27 

 
 
 
 
 
 
 
 
 
Competition in COVID-19, Influenza, and RSV 

The  vaccine  market  is  intensely  competitive,  characterized  by  rapid  technological  progress.  Our 
technology  is  based  upon  utilizing  the  baculovirus  expression  system  in  insect  cells  to  make  recombinant 
vaccines.  Our  Matrix-M™  adjuvant  has  demonstrated  a  potent  and  well-tolerated  effect  by  stimulating  the 
entry  of  antigen-presenting  cells  into  the  injection  site  and  enhancing  antigen  presentation  in  local  lymph 
nodes,  boosting  immune  response.  We  believe  this  baculovirus  expression  system  with  our  nanoparticle 
configuration formulated with our Matrix-M™ adjuvant offers many advantages such as enabling dose-sparing 
effects  and  refrigerator  temperature  storage  when  compared  to  other  technologies  creating  a  best-in-class 
vaccine, and is uniquely well suited for developing COVID-19, influenza, and RSV vaccines, as well as vaccines 
against a number of other infectious diseases. 

A  number  of  vaccine  manufacturers,  research  institutions,  and  other  organizations  are  developing  a 
vaccine for SARS-CoV-2, the virus that causes COVID-19. A variety of different vaccine technologies are being 
studied,  including  nucleic  acid  (RNA/DNA),  viral  vectors,  live  attenuated  or  inactivated,  and  protein-based 
vaccines. According to a coronavirus vaccine tracker published by The New York Times, updated as of August 
31, 2022, there are 33 vaccines approved for limited or full use and 123 vaccines in clinical trials. Novavax is the 
first protein-based COVID-19 vaccine that received EUA by the FDA and a CMA by EMA in the European Union. 
As  of  February  2023,  Novavax  is  one  of  four  manufacturers  that  have  a  COVID-19  vaccine  that  has  received 
EUA by the FDA, with the other manufacturers being Pfizer, Moderna, and Johnson & Johnson. As of February 
2023,  Pfizer  and  Moderna  have  received  BLA  approval  by  the  FDA  in  the  U.S.  for  their  monovalent  COVID-19 
vaccines and received EUA by the FDA in the U.S. for their bivalent COVID-19 vaccines. Novavax and Johnson 
& Johnson have received EUA by the FDA in the U.S. for their monovalent vaccines. Based on NVX-CoV2373’s 
high efficacy against both the original and variant strains and its well-tolerated profile demonstrated in clinical 
trials, including two pivotal Phase 3 trials in the U.K. and U.S., we believe our vaccine candidate will continue to 
play an important role in addressing this global public health crisis. 

A  number  of  companies  are  selling  vaccines  for  seasonal  influenza  employing  both  traditional  (egg-
based) and new vaccine technologies (cell-based). Many seasonal influenza vaccines are currently approved 
and marketed, and most of these are marketed by major pharmaceutical companies such as Sanofi, GSK, and 
Seqirus. Competition in the sale of seasonal influenza vaccines is intense. For the older adult segment in the U.S., 
the  CDC  preferentially  recommends  Fluzone-HD®  and  Flublok®  manufactured  by  Sanofi  and  Fluad® 
manufactured  by  Seqirus.  Therefore,  newly  developed  and  approved  products  must  be  differentiated  from 
existing vaccines in order to have commercial success. In order to show differentiation in the seasonal influenza 
market, a product may need to be more efficacious and/or be less expensive and quicker to manufacture, all 
while still showing a comparable or improved tolerability profile. Many of our competitors are working on new 
products and new generations of current products, some by adding an adjuvant that is used to increase the 
immunogenicity  of  that  product,  each  of  which  is  intended  to  be  more  efficacious  than  currently  marketed 
products.  Several  competitors  are  working  on  developing  seasonal  influenza  vaccines  using  different 
technologies  than  those  in  existing  marketed  vaccines,  the  most  notable  being  mRNA  from  companies 
including Sanofi, Moderna, and Pfizer. Despite the significant competition and advancing technologies, based 
on our completed Phase 3 and Phase 1/2 trial results, we believe that our Influenza Program, our adjuvanted 
nanoparticle  seasonal  influenza  product,  could  be  as  efficacious  as,  or  more  so  than,  current  products  or 
products being developed by our competitors. 

Additionally, we believe that our platform is well suited for combination vaccines, for example influenza 
and COVID-19. Following our Phase 1/2 trial results, we are currently in a Phase 2 trial for our CIC and influenza 
standalone  vaccine  candidates  to  evaluate  the  safety  and  effectiveness  (immunogenicity)  of  different 
formulations in adults aged 50 through 80. Other manufacturers, most notably Moderna and Pfizer, are in Phase 
1/2 and Phase 1 clinical trials with COVID-19-influenza combination candidates. 

28 

There  is  currently  no  approved  RSV  vaccine  for  sale  in  the  world;  however,  a  number  of  vaccine 
manufacturers,  academic  institutions,  and  other  organizations  currently  have,  or  have  had,  programs  to 
develop  such  a  vaccine.  These  groups  are  developing  products  to  prevent  disease  caused  by  RSV  using  a 
variety  of  technology  platforms,  including  viral  vectors,  nucleic  acid  (“RNA/DNA”),  live  attenuated  chimeric, 
antigens  or  monoclonal  antibodies  (“Mab”),  and  competitive  recombinant  technologies.  We  continue  to 
believe that our updated RSV F Vaccine candidate, which is a recombinant F-protein nanoparticle, is likely to 
be as effective as other RSV vaccine candidates or other products in development by our competitors. At this 
time, there are a number of companies and other organizations with vaccine candidates in late-stage clinical 
trials. In older adults, GSK, Pfizer, and Moderna have announced data from their Phase 3 studies, with GSK and 
Pfizer  completing  regulatory  submission  to  the  FDA  in  the  U.S.  with  Prescription  Drug  User  Fee  Act  (“PDUFA”) 
dates in May 2023 and Moderna planning regulatory submission to the FDA in the first half of 2023. Janssen and 
Bavarian  Nordic  currently  are  in  Phase  3  trials.  In  infants  Pfizer  announced  Phase  3  data  and  completed 
regulatory  submission  to  the  FDA  for  their  vaccine  candidate  via  maternal  immunization  and  have  a  PDUFA 
date in August 2023. Additionally, in infants, AstraZeneca / Sanofi partnered monoclonal antibody is approved 
in Europe and has a PDUFA date with the FDA in the U.S. in the third quarter of 2023, and Merck’s monoclonal 
antibody is in Phase 3 trials. 

In general, competition among pharmaceutical products is based in part on product efficacy, safety, 
reliability,  availability,  price,  and  patent  position.  An  important  factor  is  the  relative  timing  of  the  market 
introduction  of  our  products  and  our  competitors’  products.  Accordingly,  the  speed  with  which  we  can 
develop  products,  complete  the  clinical  trials  and  approval  processes,  and  supply  commercial  quantities  of 
the products to the market is an important competitive factor. Our competitive position also may depend upon 
our ability to show differentiation with a product that is more efficacious and/or less expensive and quicker to 
manufacture. Other factors affecting our competitive position include our ability to attract and retain qualified 
personnel,  obtain  patent  protection  or  otherwise  develop  proprietary  products  or  processes,  and  secure 
sufficient capital resources for the lengthy period between technological conception and commercial sale. 

Patents and Proprietary Rights 

We  generally  seek  patent  protection  for  our  technology  and  product  candidates  in  the  U.S.  and 
abroad.  The  patent  position  of  biotechnology  and  pharmaceutical  firms  generally  is  highly  uncertain  and 
involves complex legal and factual questions. Our success will depend, in part, on whether we can: 

•  obtain patents to protect our own technologies and product candidates; 

•  obtain licenses to use the technologies of third-parties, which may be protected by patents; 

•  protect our trade secrets and know-how; and 

•  operate without infringing the intellectual property and proprietary rights of others. 

Patent Rights; Licenses 

We  have  intellectual  property  (patents,  licenses,  know-how)  related  to  our  vaccines,  manufacturing 
processes, and other technologies. Currently, we have or have rights to over 550 U.S. and foreign patents and 
patent applications relating to vaccines and vaccine-related technologies. 

Patents  related  to  our  Virus-Like  Particle  (“VLP”)  program  include  U.S.  Patent  No.  7,763,450,  which 
covers,  in  part,  the  use  of  influenza  gene  sequences  for  high-yield  production  of  consistent  influenza  VLP 
vaccines  to  protect  against  current  and  future  seasonal  and  pandemic  strains  of  influenza  viruses. 
Corresponding  European  patent,  European  Patent  No.  1644037  also  covers  this  technology.  U.S.  Patent  Nos. 
8,080,255,  8,551,756,  8,506,967  and  8,592,197  are  directed  to  methods  of  producing  VLPs  and  inducing 
substantial immunity to an influenza virus infection by administering VLPs comprising HA and NA proteins, and 
our M1 protein derived from the avian influenza strain, A/Indonesia/5/05. Certain claims also encompass similar 
methods and compositions where the M1 protein is from a different strain of influenza virus than the influenza 
HA protein and the influenza NA protein. Related patent protection in Europe is provided by European Patent 
No.  2343084,  which  covers,  in  part,  vaccine  compositions  containing  VLPs  that  contain  M1,  HA,  and  NA 
proteins. Our VLP patent portfolio contains many other patents, including U.S. Patent Nos. 8,951,537, 8,992,939, 
9,144,607, 9,050,290, 9,180,180, 9,381,239, 9,464,276, 9,474,799, and other patents in multiple ex-U.S. jurisdictions. 

29 

 
 
 
 
 
 
 
We  also  have  been  issued  patents  directed  to  other  core  programs,  including  our  RSV  and  influenza 
programs.  Issued  patents  directed  to  various  aspects  of  the  RSV  program  include  U.S.  Patent  Nos.  8,715,692, 
9,675,685, 9,731,000,  9,717,786, 10,022,437, 10,426,829,  and 11,253,585. Additional  patents  in  the  family  include 
EP237009  in  Europe,  as  well  as  others  throughout  the  world.  Patents  related  to  our  rabies  program  include 
9,724,405  and  10,086,065  in  the  U.S.,  and  EP2635257  and  EP3246019  in  Europe.  Related  patents  have  been 
issued  in  other  world  markets.  Issued  patents  in  our  influenza  nanoparticle  program  include  US  Patent  Nos. 
11,364,294 and 11,278,612. In addition to our focus on vaccine programs, we also pursue patent protection for 
our Matrix Adjuvant program. Issued U.S. Patent Nos. 7,838,019, 9,205,147, 9,901,634, 8,821,881, and 10,729,764 
provide examples of patents related to our Matrix Adjuvant program. 

We pursue patents related to our COVID-19 vaccine program, including to NVX-CoV2373, our COVID-19 
vaccine  candidate.  Issued  U.S.  Patent  Nos.  10,953,089,  11,253,586,  11,541,112  provide  examples  of  patents 
related to our COVID-19 program. 

We  also  have  four  pending  PCT  applications  directed  to  our  COVID  program  (PCT/US2022/020974, 
PCT/US2022/080700, PCT/US2022/082331 and PCT/US2022/027465) and two pending PCT applications directed 
to our malaria program (PCT/US2022/078665 and PCT/US2022/080334). 

We  continue  to  prepare,  file,  and  prosecute  patent  applications  to  provide  broad  and  strong 
protection of our proprietary rights, including our RSV Program, our influenza nanoparticle program, our COVID-
19 program, and our adjuvant program. 

The  Federal  Technology  Transfer  Act  of  1986  and  related  statutory  guidance  encourages  the 
dissemination  of  science  and  technology  innovation.  While  our  expired  contract  with  the  U.S.  Department  of 
Health  and  Human  Services  (“DHHS”),  Biomedical  Advanced  Research  and  Development  Authority  provided 
us with the right to retain ownership in our inventions that may have arisen during performance of that contract, 
with  respect  to  certain  other  collaborative  research  efforts  with  the  U.S.  government,  certain  developments 
and results that may have commercial potential are to be freely published, not treated as confidential, and we 
may be required to negotiate a license to developments and results in order to commercialize products. There 
can be no assurance that we will be able to successfully obtain any such license at a reasonable cost, or that 
such development and results will not be made available to our competitors on an exclusive or non-exclusive 
basis. 

Trade Secrets 

We  also  rely  significantly  on  trade  secret  protection  and  confidentiality  agreements  to  protect  our 
interests. It is our policy to require employees, consultants, contractors, manufacturers, collaborators, and other 
advisors  to  execute  confidentiality  agreements  upon  the  commencement  of  employment,  consulting,  or 
collaborative relationships with us. We also require confidentiality agreements from any entity that is to receive 
confidential  information  from  us.  With  respect  to  employees,  consultants,  and  contractors,  the  agreements 
generally provide that all inventions made by the individual while rendering services to us shall be assigned to 
us as our property. 

Government Regulations 

The  development,  production,  and  marketing  of  biological  products,  which  include  the  vaccine 
candidates  being  developed  by  Novavax  or  our  collaborators,  are  subject  to  regulation  for  safety,  efficacy, 
and  quality  by  numerous  governmental  authorities  in  the  U.S.  and  other  countries.  We  focus  on  the  U.S. 
regulatory process and the standards imposed by the FDA, the International Council for Harmonisation (“ICH”), 
and  other  agencies  because  we  believe  meeting  U.S.  and  ICH  standards  generally  allows  us  to  also  satisfy 
regulatory  agencies’  standards  in  other  countries  where  we  intend  to  do  business.  However,  we  are  mindful 
that expectations in some venues, notably in the European Union and the United Kingdom (in relation to Great 
Britain), differ to some degree and we take proactive steps to address such differences by maintaining regular 
filings  and  correspondence and  attending  regular  meetings  with many other non-U.S.  regulatory  agencies.  In 
the  U.S.,  the  development,  manufacturing,  and  marketing  of  human  pharmaceuticals  and  vaccines  are 
subject to extensive regulation under the Federal Food, Drug, and Cosmetic Act, and biological products are 
subject to regulation under provisions of that act and the Public Health Service Act. The FDA not only assesses 
the safety and efficacy of these products but it also regulates, among other things, the testing, manufacture, 
labeling, storage, record-keeping, advertising, and promotion of such products. The process of obtaining FDA 
licensure for a new vaccine is costly and time-consuming. 
30 

Vaccine clinical development in most countries follows the same general regulatory pathway as drugs 
and other biologics. Before applying for FDA licensure to market any new vaccine candidate, we expect to first 
submit an investigational new drug application (“IND”) that explains to the FDA, among other things, the results 
of preclinical toxicology testing conducted in laboratory animals, the method of manufacture, quality control 
tests for release, the stability of the investigational product, and our proposed plans for human testing. At this 
stage,  the  FDA  decides  whether  it  is  reasonably  safe  to  move  forward  with  testing  the  vaccine  candidate  in 
humans.  We  must  then  conduct  Phase  1  clinical  trials  and  larger-scale  Phase  2  and  3  clinical  trials  that 
demonstrate the safety, immunogenicity, and efficacy of our vaccine candidate to the satisfaction of the FDA. 
Following successful completion of all three phases of clinical development, a BLA can be submitted to the FDA 
requesting licensure of the vaccine for marketing based on the vaccine’s safety and efficacy. Similar pathways 
exist in Europe and other geographies. 

The FDA will only approve a BLA if the vaccine is demonstrated to be safe, pure, and potent. During the 
FDA’s review of a BLA, the proposed manufacturing facility undergoes a pre-approval inspection during which 
the  FDA  examines  in  detail  the  production  of  the  vaccine,  the  manufacturing  facility,  and  the  quality 
documentation  related  to  the  vaccine.  Vaccine  licensure  also  requires  the  provision  of  adequate  product 
labeling to allow health care providers to understand the vaccine’s proper use, including its potential benefits 
and  risks,  to  communicate  with  patients  and  parents,  and  to  safely  deliver  the  vaccine  to  the  public.  Until  a 
vaccine is given to the general population, all potential adverse events cannot be anticipated. Thus, the FDA 
typically requires Phase 4 post-marketing clinical trials for vaccines after licensure to continue gathering safety, 
and sometimes effectiveness/efficacy data in the indicated and additional populations. 

The  Commissioner  of  the  FDA  may,  following  the  issuance  of  an  appropriate  declaration  by  the 
Secretary  of  the  DHHS,  issue  an  EUA  that  would  permit  the  use  of  an  unapproved  medical  product  or 
unapproved  use  of  an  approved  medical  product  to  diagnose,  treat,  or  prevent  serious  or  life-threatening 
diseases  or  conditions  when  there  are  no  adequate,  approved,  and  available  alternatives.  When  issuing  an 
EUA,  the  FDA  imposes  conditions  of  authorization,  with  which  the  EUA  holder  must  comply.  Such  conditions 
include,  but  may  not  be  limited  to,  compliance  with  labeling,  distribution  of  materials  designed  to  ensure 
proper use, reporting obligations, and restrictions on advertising and promotion. The EUA is only effective for the 
duration of the declaration issued by the Secretary of the DHHS that EUAs are appropriate. The FDA may also 
revise  or  revoke  the  EUA  sooner  if  the  criteria  for  issuance  are  no  longer  met  or  other  circumstances  make  a 
revision or revocation appropriate to protect the public health or safety. For example, an EUA may be revoked 
when  the  FDA  determines  that  the  underlying  public  health  threat  no  longer  exists  or  warrants  such 
authorization, or for reasons such as significant adverse inspectional findings, reports of adverse events linked to 
or suspected of being caused by the EUA product, or newly emerging data that may demonstrate the product 
may  not  be  effective.  An  EUA  is  separate  from  and  not  dependent  on  the  issuance  of  a  public  health 
emergency (“PHE”) by the Secretary of the DHHS. Therefore, although the Biden Administration has announced 
that it intends for the COVID-19 PHE, first declared in February 2020, to expire on May 11, 2023, that expiration 
will not terminate EUAs issued by the FDA. 

In  order  to  ensure  continuing  safety,  the  FDA  and  most  other  non-U.S.  based  regulatory  agencies 
continue  to  oversee  the  production  of  vaccines  even  after  the  vaccine  and  manufacturing  processes  are 
approved.  For  example,  monitoring  of  the  vaccine  and  of  production  activities,  including  periodic  facility 
inspections, must continue as long as the manufacturer holds a license for the product. Manufacturers may also 
be  required  to  submit  the  results  of  their  own  tests  for  potency,  safety,  and  purity  for  each  vaccine  lot,  if 
requested by the relevant regulatory agency. They may also be required to submit samples of each vaccine 
lot to the agency for testing. 

In  addition  to  obtaining  FDA  licensure  for  each  product,  each  domestic  manufacturing  establishment 
must  be  registered  with  the  FDA,  is  subject  to  FDA  inspection,  and  must  comply  with  current  Good 
Manufacturing  Practices  (“GMP”)  regulations.  To  supply  products  for  use  either  in  the  U.S.  or  outside  the  U.S., 
including  clinical  trials,  U.S.  and  foreign  manufacturing  establishments,  including  third-party  facilities,  must 
comply with GMP regulations and are subject to periodic inspection by the FDA or by corresponding regulatory 
agencies in their home country. 

The EU and the U.K. similarly provide a faster means to achieve approval by offering CMA to fulfil unmet 
medical needs. CMAs are granted with the proviso of obtaining additional comprehensive data to confirm the 
benefit/risk  so  that  the  marketing  authorization  will  eventually  become  unconditional.  The  benefit  to  public 
health of the immediate availability on the market of the medicinal product concerned should outweigh the 
risk inherent in the fact that additional data are still required. 

31 

 
 
 
The  FDA  has  several  programs  designed  to  expedite  the  development  and  approval  of  drugs  and 
biological  products  intended  to  treat  serious  or  life-threatening  diseases  or  conditions,  including  fast  track 
designation,  breakthrough  therapy  designation,  priority  review  designation,  and  accelerated  approval.  First, 
the FDA may designate a product for Fast Track review if it is intended, whether alone or in combination with 
one  or  more  other  products,  for  the  treatment  of  a  serious  or  life-threatening  disease  or  condition  and 
demonstrates  the  potential  to  address  unmet  medical  needs  for  such  a  disease  or  condition.  For  Fast  Track 
products,  sponsors  may  have  more  frequent  interactions  with  the  FDA  and  the  FDA  may  initiate  review  of 
sections of a Fast Track product’s application before the application is complete. The FDA granted Fast Track 
Designation  for  NVX-CoV2373  in  November  2020  and  for  NanoFlu,  our  recombinant  quadrivalent  seasonal 
influenza vaccine candidate, in January 2020. 

Second,  a  product  may  be  designated  as  a  Breakthrough  Therapy  if  it  is  intended,  either  alone  or  in 
combination  with  one  or  more  other  products,  to  treat  a  serious  or  life-threatening  disease  or  condition  and 
preliminary  clinical  evidence  indicates  that  the  product  may  demonstrate  substantial  improvement  over 
existing therapies on one or more clinically significant endpoints. The FDA may hold meetings with the sponsor 
throughout  the  development  process,  provide  timely  advice  to  the  product  sponsor  regarding  development 
and  approval,  involve  more  senior  staff  in  the  review  process,  assign  a  cross-disciplinary  project  lead  for  the 
review team, and take other steps to design the clinical trials in an efficient manner. 

Third, the FDA may designate a product for priority review if it is a product that treats a serious disease or 
life-threatening condition and, if approved, would provide a significant improvement in safety or effectiveness 
over available therapies. Significant improvement may be illustrated by evidence of increased effectiveness in 
the  treatment  of  a  condition,  elimination  or  substantial  reduction  of  a  treatment-limiting  product  reaction, 
documented  enhancement  of  patient  compliance  that  may  lead  to  improvement  in  serious  outcomes,  and 
evidence of safety and effectiveness in a new subpopulation. A priority designation is intended to direct overall 
attention and resources to the evaluation of such applications, and, for a drug product (including a vaccine), 
to shorten the FDA’s goal for taking action on a marketing application from ten months to six months. 

Fourth,  a  product  may  be  eligible  for  accelerated  approval,  if  it  treats  a  serious  or  life-threatening 
condition  and  generally  provides  a  meaningful  advantage  over  available  therapies.  In  addition,  it  must 
demonstrate  an  effect  on  a  surrogate  endpoint  that  is  reasonably  likely  to  predict  clinical  benefit  or  on  a 
clinical endpoint that can be measured earlier than irreversible morbidity or mortality (“IMM”) that is reasonably 
likely to predict an effect on IMM or other clinical benefit. As a condition of approval, the FDA may require that 
a  sponsor  of  a  drug  or  biologic  receiving  accelerated  approval  perform  adequate  and  well-controlled  post-
marketing clinical trials to confirm efficacy using a clinically meaningful endpoint, thereby confirming efficacy 
observed pre-approval using a surrogate endpoint. In June 2019, we announced that the FDA acknowledged 
that the accelerated approval pathway is available for NanoFlu. 

In addition to regulatory approvals that must be obtained in the U.S., an investigational product is also 
subject to regulatory approval in other countries in which it is intended to be marketed. No such product can 
be  marketed  in  a  country  until  the  regulatory  authorities  of  that  country  have  approved  an  appropriate 
marketing application. FDA licensure does not guarantee approval by other regulatory authorities. In addition, 
in  many countries, the government  is involved  in  the  pricing  of  the  product. In such  cases, the  pricing  review 
period often begins after market approval is granted. 

We  are  also  subject  to  regulation  under  the  Occupational  Safety  and  Health  Act,  the  Environmental 
Protection  Act,  the  Toxic  Substances  Control  Act,  the  Resource  Conservation  and  Recovery  Act,  and  other 
present and potential federal, state, or local regulations, including national and local regulations that govern 
our  facility  in  Sweden.  These  and  other  laws  govern  our  use,  handling,  and  disposal  of  various  biological  and 
chemical  substances  used  in,  and  waste  generated  by,  our  operations.  Our  research  and  development 
involves the controlled use of hazardous materials, chemicals, and viruses. Although we believe that our safety 
procedures  for  handling  and  disposing  of  such  materials  comply  with  the  standards  prescribed  by  state  and 
federal  regulations,  the  risk  of  accidental  contamination  or  injury  from  these  materials  cannot  be  completely 
eliminated.  In  the  event  of  such  an  accident,  we  could  be  held  liable  for  any  damages  that  result  and  any 
such  liability  could  exceed  our  resources.  Additionally,  for  formulations  containing  controlled  substances,  we 
are subject to Drug Enforcement Act regulations. 

In both domestic and foreign markets, sales of any products for which we receive regulatory approval 
for commercial sale will depend in part on the availability of reimbursement from third-party payers. Third-party 
payers  include  government  authorities  or  programs,  private  health  insurers  (including  managed  care  plans), 
and  other  organizations.  These  third-party  payers  are  increasingly  challenging  the  price  and  examining  the 
cost-effectiveness  of  medical  products  and  services.  In  addition,  significant  uncertainty  exists  as  to  the 
reimbursement  status  of  newly  approved  healthcare  products.  We  may  need  to  conduct  expensive 
pharmacoeconomic  studies  in  order  to  demonstrate  the  cost-effectiveness  of  our  products.  There  may  be 
significant delays in obtaining coverage and reimbursement for newly approved drugs, and coverage may be 
more limited than the indications for which the product is approved by the FDA or similar regulatory authorities 
outside  the  United  States.  Our  product  candidates  may  not  be  considered  cost-effective  at  certain  prices. 
Adequate  third-party  reimbursement  may  not  be  available  in  certain  markets  to  enable  us  to  maintain  price 
levels sufficient to realize an appropriate return on our investment in product development. Third-party payors 
may  also  control  access  to,  or  manage  utilization  of,  our  products  with  various  utilization  management 
techniques. Decreases  in  third-party  reimbursement  for  our product  candidates  or a  decision by  a  third-party 
payer  to  not  cover  our  product  candidates  could  reduce  physician  utilization  of  our  products  and  have  a 
material adverse effect on our sales, results of operations, and financial condition. 

Within  the  U.S.,  if  we  obtain  appropriate  approval  in  the  future  to  market  any  of  our  product 
candidates,  those  products  could  potentially  be  covered  by  various  government  health  benefit  programs  as 
well as purchased by government agencies. The participation in such programs or the sale of products to such 
agencies is subject to regulation. In exchange for coverage, we may be obligated to provide rebates or offer 
discounts under government health programs or to government and private purchasers. 

The U.S. and state governments continue to propose and pass legislation designed to reform delivery of, 
or payment for, health care, including initiatives to reduce the cost of healthcare. For example, in March 2010, 
the U.S. Congress enacted the Patient Protection and Affordable Care Act and the Health Care and Education 
Reconciliation Act (“Healthcare Reform Act”) which includes changes to the coverage and reimbursement of 
drug  products  under  government  health  care  programs.  Under  the  Trump  administration,  there  were  several 
efforts to modify or repeal all or certain provisions of the Healthcare Reform Act, and some modifications were 
implemented.  Adoption  of  price  controls  and  cost-containment  measures  and  adoption  of  more  restrictive 
policies in jurisdictions with existing controls and measures could further limit our net revenue and results. 

Other legislative changes have been proposed and adopted in the United States since the Healthcare 
Reform Act was enacted. For example, through the process created by the Budget Control Act of 2011, there 
are automatic reductions of Medicare payments to providers of up to 2% per fiscal year, which went into effect 
in April 2013 and will remain in effect through 2030 due to subsequent legislative amendments contained in the 
Coronavirus  Aid,  Relief,  and  Economic  Security  Act,  commonly  referred  to  as  the  “CARES  Act.”  In  November 
2020, the Centers for Medicare and Medicaid Services (“CMS”) issued an interim final rule that seeks to lower 
prescription drug costs by paying no more for certain Medicare Part B drugs than the lowest price paid for such 
drugs in certain other countries (the “Most Favored Nation Rule”). Under the rule, the lower payment rates for 
affected  drugs  would  be  phased  in  over  a  period  of  four  years,  beginning  in  2021.  The  rule  has  been 
challenged by industry associations on a number of grounds. On December 28, 2020, the U.S. District Court for 
the  Northern  District  of  California  issued  a  nationwide  preliminary  injunction  in  Biotechnology  Innovation 
Organization  v.  Azar,  No.  3:20-cv-08603,  which  preliminarily  enjoins  CMS  from  implementing  the  Most  Favored 
Nation Rule. Given this preliminary injunction, the Most Favored Nation Rule was not implemented on January 1, 
2021 and will not be implemented without further rule-making. However, this interim final rule or any similar type 
of reference pricing regulation could potentially harm our business if expanded to include our products. 

Recently,  there  has  been  considerable  public  and  government  scrutiny  in  the  U.S.  of  pharmaceutical 
pricing  and  proposals  to  address  the  perceived  high  cost  of  pharmaceuticals.  There  have  also  been  several 
recent state legislative efforts to address drug costs, which generally have focused on increasing transparency 
around drug costs or limiting drug prices or price increases. Adoption of new legislation at the federal or state 
level could affect demand for, or pricing of, our product candidates if approved for sale. It is also possible that 
additional governmental action will be taken in response to the COVID-19 pandemic. We cannot predict the 
ultimate content, timing, or effect of any federal and state reform efforts. There is no assurance that federal or 
state health care reform will not adversely affect our future business and financial results. 

32 

33 

 
 
 
 
 
Similarly,  in  many  countries  outside  the  U.S.,  pharmaceutical  pricing  is  subject  to  regulatory  control, 
particularly  in  countries  where  healthcare  is  provided  mainly  through  government  funding  or  government 
backed  insurers.  In  such  countries  governmental  organizations  will  generally  determine  firstly  if  a  medicinal 
product might be reimbursed and secondly the maximum price payable. 

Within  the  U.S.,  we  may  be  subject to  various  federal  and  state  laws  pertaining  to  health  care  “fraud 
and abuse,” including anti-kickback laws and false claims laws, for activities related to future sales of any of our 
product  candidates  that  may  in  the  future  receive  regulatory  and  marketing  approval.  Anti-kickback  laws 
generally  prohibit  a  pharmaceutical  manufacturer  from  soliciting,  offering,  receiving,  or  paying  any 
remuneration to generate business, including the purchase, prescription, or use of a particular drug. Although 
the  specific  provisions  of  these  laws  vary,  their  scope  is  generally  broad  and  there  may  not  be  regulations, 
guidance, or court decisions that apply the laws to particular industry practices. There is therefore a possibility 
that our practices might be challenged under such anti-kickback laws. False claims laws, including the federal 
False Claims Act (“FCA”), prohibit anyone from knowingly and willingly presenting, or causing to be presented, 
any  claims  for  payment  for  reimbursed  drugs  or  services  to  third  party  payers  (including  Medicare  and 
Medicaid) that are false or fraudulent. Our activities relating to the sale and marketing of our products may be 
subject to scrutiny under these laws. Violations of fraud and abuse laws may be punishable by criminal or civil 
sanctions,  including  fines  and  civil  monetary  penalties,  and  exclusion  from  federal  health  care  programs 
(including Medicare and Medicaid). In the U.S., federal and state authorities are paying increased attention to 
enforcement  of  these  laws  within  the  pharmaceutical  industry  and  private  individuals  have  been  active  in 
alleging violations of the laws and bringing suits on behalf of the government under the FCA. If we were subject 
to allegations concerning, or were convicted of violating, these laws, our business could be harmed. 

On November 20, 2020, the DHHS published a Final Rule entitled “Removal of Safe Harbor Protection for 
Rebates to Plans or PBMs Involving Prescription Pharmaceuticals and Creation of New Safe Harbor Protection,” 
commonly  referred  to  as  the  “Rebate  Rule,”  which  amends  the  federal  Anti-Kickback  Statute  discount  safe 
harbor by eliminating protection for price concessions, including rebates, that are offered by pharmaceutical 
manufacturers to plan sponsors, or pharmacy benefit managers under contract with them, under the Medicare 
Part  D  program  and  Medicare  Advantage  Plans,  unless  the  price  reduction  is  one  required  by  law.  Effective 
January  1,  2022,  in  advance  of  the  calendar  year  2022  Part  D  plan  year,  safe  harbor  protection  will  be 
eliminated for manufacturer rebates paid directly (or indirectly through a pharmacy benefit manager) to Part 
D prescription drug plans and Medicare Advantage prescription drug plans. Effective December 30, 2020, the 
Rebate  Rule  established  two  new  safe  harbors.  The  first  new  safe  harbor  protects  price  reductions  paid  by 
manufacturers  to  prescription  drug  plans  (including  prescription  drug  plans  offered  by  Medicare  Advantage 
organizations)  and  Medicaid  managed  care  organizations,  which  are  fully  reflected  at  the  point-of-sale.  The 
second  new  safe  harbor  protects  fair-market-value  service  fees  paid  to  pharmacy  benefit  managers  by 
manufacturers.  This  new  rule  could  result  in  a  change  in  incentives  for  health  plans  and  pharmacy  benefit 
managers  in  negotiating  rebates  and  discounts  with  manufactures  for  preferred  formulary  placement.  At  this 
time  we  cannot  predict  how  these  changes  may  impact  our  business  and  operations  if  our  products  are 
commercialized in the U.S. 

Within  the  European  Union  and  the  United  Kingdom,  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  prohibited.  The  provision  of  benefits  or  advantages  to  physicians  is  also 
governed  by  the  national  anti-bribery  laws  of  EU  Member  States  and  the  United  Kingdom,  such  as  the  U.K. 
Bribery Act 2010. Infringement of these laws could result in substantial fines and imprisonment. 

We  are  also  subject  to  the  U.S.  Foreign  Corrupt  Practices  Act  (“FCPA”),  which  prohibits  any  U.S. 
individual  or  business  from  paying,  offering,  authorizing  payment  of,  or  offering  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  U.S.  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.  Compliance  with  the  FCPA  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  the  U.S.  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. As we expand our presence outside the U.S., 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  the  United  States,  which  could  limit  our  growth  potential  and 
increase our development costs. We cannot guarantee that we, our employees, our consultants, or our third-
party contractors are or will be in compliance with all federal, state, and foreign regulations regarding bribery 
and corruption. Moreover, our strategic collaborators and third-party contractors located outside the U.S. may 
have inadequate compliance programs or may fail to respect the laws and guidance of the territories in which 
they operate. 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  Securities  and 
Exchange  Commission  (“SEC”)  also  may  suspend  or  bar  issuers  from  trading  securities  on  U.S.  exchanges  for 
violations  of  the  FCPA’s  accounting  provisions.  Even  if  we  are  not  determined  to  have  violated  these  laws, 
government  investigations  into  these  issues  typically  require  the  expenditure  of  significant  resources  and 
generate negative publicity, which could also have an adverse effect on our business, financial condition, and 
results of operations. 

The  Federal  Health  Insurance  Portability  and  Accountability  Act  of  1996  (“HIPAA”),  created  additional 
federal criminal statutes that prohibit, among other actions, knowingly and willfully executing, or attempting to 
execute, a scheme to defraud any healthcare benefit program, including private third-party payors; knowingly 
and  willfully  embezzling  or  stealing  from  a  healthcare  benefit  program;  willfully  obstructing  a  criminal 
investigation  of  a  healthcare  offense;  and  knowingly  and  willfully  falsifying,  concealing,  or  covering  up  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.  HIPAA,  as  amended  by  the  Health  Information 
Technology  for  Economic  and  Clinical  Health  Act  (“HITECH”),  and  their  implementing  regulations,  impose 
requirements  regarding  the  privacy  and  security  of  individually  identifiable  health  information,  including 
mandatory  contractual  terms,  for  covered  entities,  or  certain  healthcare  providers,  health  plans,  and 
healthcare  clearinghouses,  and  their  business  associates  that  provide  services  to  the  covered  entity  that 
involve  individually  identifiable  health  information  and  their  subcontractors  that  use,  disclose,  or  otherwise 
process  individually  identifiable  health  information.  HITECH  also  increased  the  civil  and  criminal  penalties  that 
may  be  imposed  against  covered  entities  and  business  associates  and  gave  state  attorneys  general  new 
authority  to  file  civil  actions  for  damages  or  injunctions  in  federal  courts  to  enforce  HIPAA.  While 
pharmaceutical and biotechnology companies are typically not directly regulated by HIPAA, our business may 
be  indirectly  impacted  by  HIPAA  in  our  interactions  with  providers,  payors,  and  others  that  have  HIPAA 
compliance  obligations.  We  are  also  subject  to  state  and  foreign  laws  governing  the  privacy  and  security  of 
health or personal information such as the European Union General Data Protection Regulation (“GDPR”) and 
the California Consumer Privacy Act of 2018 (“CCPA”). 

34 

35 

 
 
 
 
 
 
 
 
 
 
 
 
 
There  has  been  a  recent  trend  of  increased  federal  and  state  regulation  of  payments  made  to 
physicians  and  other  healthcare  providers.  The  Physician  Payments  Sunshine  Act  imposes  annual  reporting 
requirements on certain manufacturers of drugs, devices, biologics, and medical supplies for which payment is 
available under Medicare, Medicaid, or the Children’s Health Insurance Program, with specific exceptions, for 
payments  made  by  them  to  physicians  (defined  to  include  doctors,  dentists,  optometrists,  podiatrists,  and 
chiropractors)  and  teaching  hospitals,  as  well  as  ownership  and  investment  interests  held  by  physicians  and 
their  immediate  family  members.  Beginning  in  2022,  applicable  manufacturers  will  also  be  required  to  report 
information  related  to  payments  and  other  transfers  of  value  provided  in  the  previous  year  to  physician 
assistants, nurse practitioners, clinical nurse specialists, certified registered nurse anesthetists, and certified nurse 
midwives. 

Within  the  European  Union  and  the  United  Kingdom,  payments  made  to  physicians  must  be  publicly 
disclosed. Moreover, agreements with physicians must in some countries be the subject of prior notification and 
approval by the physician’s employer, their competent professional organization, or the regulatory authorities 
of the individual country. These requirements are provided in the national laws, industry codes, or professional 
codes of conduct, applicable in the European Union Member States. Failure to comply with these requirements 
could result in reputational risk, public reprimands, administrative penalties, fines, or imprisonment. 

Laws and regulations have been enacted by the federal government and various states to regulate the 
sales  and  marketing  practices  of  pharmaceutical  manufacturers  with  marketed  products.  The  laws  and 
regulations  generally  limit  financial  interactions  between  manufacturers  and  health  care  providers  and/or 
require  disclosure  to  the  government  and  public  of  such  interactions.  Many  of  these  laws  and  regulations 
contain  ambiguous  requirements  or  require  administrative  guidance  for  implementation.  Given  the  lack  of 
clarity in laws and their implementation, any future activities (if we obtain approval and/or reimbursement from 
federal healthcare programs for our product candidates) could be subject to challenge. 

Given  the  significant  global  impact  of  the  COVID-19  pandemic,  it  is  possible  that  one  or  more 
government  entities  may  take  actions,  including  the  U.S.  government  under  the  Defense  Production  Act  of 
1950,  as  amended,  which  could  directly  or  indirectly  have  the  effect  of  diminishing  some  of  our  rights  or 
opportunities  with  respect  to  NVX-CoV2373  and  the  economic  value  of  a  COVID-19  vaccine  to  us  could  be 
limited.  In  addition,  during  a  global  health  crisis,  such  as  the  COVID-19  pandemic,  where  the  spread  of  a 
disease  needs  to  be  controlled,  closed  or  heavily  regulated  national  borders  will  create  challenges  and 
potential delays in our development and production activities and may necessitate that we pursue strategies 
to  develop  and  produce  our  vaccine  candidates  within  self-contained  national  or  international  borders,  at 
potentially much greater expense and with longer timeframes for public distribution. 

We face an inherent risk of product liability as a result of the clinical testing of our product candidates 
and  commercialization  of  our  products.  For  example,  we  may  be  sued  if  any  product  we  develop  allegedly 
causes injury or is found to be otherwise unsuitable during product testing, manufacturing, marketing, or sale. 
Any  such  product  liability  claims  may  include  allegations  of  defects  in  manufacturing,  defects  in  design,  a 
failure to warn of dangers inherent in the product, negligence, strict liability, and a breach of warranties. Claims 
could  also  be  asserted  under  state  consumer  protection  acts.  If  we  cannot  successfully  defend  ourselves 
against  product  liability  claims,  we may  incur  substantial  liabilities  or  be  required  to  limit  commercialization  of 
our  product  candidates.  In  the  United  States,  the  Public  Readiness  and  Emergency  Preparedness  Act  (the 
“PREP Act”), when applicable, provides immunity for manufacturers from all claims under state or federal law 
for “loss” arising out of the administration or use of a “covered countermeasure.” However, injured persons may 
still  bring  a  suit  for  “willful  misconduct”  against  the  manufacturer  under  some  circumstances.  “Covered 
countermeasures”  include  security  countermeasures  and  “qualified  pandemic  or  epidemic  products,” 
including products intended to diagnose or treat pandemic or epidemic disease, such as pandemic vaccines, 
as well as treatments intended to address conditions caused by such products. For these immunities to apply, 
the  Secretary  of  DHHS  must  invoke  the  PREP  Act  by  issuing  a  declaration  that  a  public  health  emergency  or 
“credible risk” of a future public health emergency exists. On March 17, 2020, the Secretary of  DHHS issued  a 
declaration under the PREP Act and has issued subsequent amendments thereto since then to provide liability 
immunity  for  activities  related  to  certain  countermeasures  against  the  ongoing  COVID-19  pandemic.  The 
current declaration will end on October 1, 2024, unless it is renewed. While we believe our products would be 
covered under the current PREP Act declaration, this cannot be assured. 

Also, there can be no assurance that the Secretary of the HHS will make other declarations in the future 
that  cover  any  of  our  other  product  candidates  or  that the  U.S.  Congress  will  not  act  in  the  future  to  reduce 
coverage under the PREP Act or to repeal it altogether. If product liability lawsuits are brought against us, we 
may incur substantial liabilities and may be required to limit commercialization of our product candidates. 

Human Capital 

Employees 

As  of  February 21,  2023,  we  have  1,992  full-time  employees,  of  whom  approximately  9%  hold  M.D.  or 
Ph.D.  degrees  and  approximately  21%  hold  other  advanced  degrees.  Of  our  total  workforce,  approximately 
63%  of  employees  are  engaged  primarily  in  research,  development,  and  manufacturing  activities  and 
approximately  37%  of  employees  are  engaged  primarily  in  executive,  business  development,  commercial, 
finance and accounting, legal, and administrative functions. Except for certain employees located in Sweden, 
who are covered by collective agreements with trade unions pursuant to local law, none of our employees are 
represented  by  a  labor  union  or  works  council  and  none  of  our  employees  have  entered  into  a  collective 
bargaining agreement with us. 

To nurture, grow, and treat our employees fairly is an integral part of our culture. We are proud to have 
been  recognized  in  the  2021  Top  Workplaces  USA  list  based  on  employee  surveys.  We  believe  this  award 
reflects our investment in an exceptional work culture. 

Employee Safety and Well-Being 

Employee  safety  is  our  highest  priority.  As  we  moved  through  the  pandemic  in  2022,  we  continued  to 
encourage  employees  who  were  able  to  work  from  home  to  do  so.  We  have  continued  to  follow  all  CDC 
guidelines  related  to  COVID-19  safety.  In  addition,  we  implemented  our  Ways  of  Working  guidelines,  which 
allow employees the flexibility to work remotely either full time or in a hybrid manner to provide employees with 
continued  flexibility  based  on  business needs. We  provide employees with updated  information  on  COVID-19 
through  our  COVID-19  Resources  page  on  our  intranet.  This  resource  provides  employees  with  information  on 
COVID-19  safety,  both  inside  and  outside  of  the  workplace.  Resources  on  this  site  include  our  COVID-19 
Protocols and Guide, our policies on face coverings and social distancing, a list of infection control measures, 
and mental wellness support resources. 

Our  700  Quince  Orchard  office  space  located  in  Gaithersburg,  Maryland  received  WELL  Platinum 
certification in 2022. WELL is the leading tool for advancing health and well-being in buildings globally. As one 
of 35 WELL certified buildings in North America, this building will meet rigorous standards for materials selection, 
indoor air quality, and acoustics. In addition, our operations and policies contribute to earning high marks in all 
of the 10 WELL Concepts: Air, Water, Nourishment, Light, Movement, Thermal Comfort, Sound, Materials, Mind, 
and Community. 

Compensation and Benefits; Health and Wellness 

Our total rewards package is designed to attract, engage, motivate, and retain top talent. We strive to 
provide  compensation,  benefits,  and  services  that  help  meet  the  varying  needs  of  our  employees.  Our 
generous  total  rewards  package  includes  competitive  market  pay  and  comprehensive  benefits,  including 
insurance  to  protect  and  maintain  health;  income  protection  through  our  short-  and  long-term  disability 
programs; adoption assistance and paid parental leave programs; and services to assist in balancing work and 
personal life, such as backup child, adult, and elder care, and financial well-being programs, including monthly 
financial wellness seminars, one-on-one financial planning sessions, and debt and credit management support. 

Our wellness initiatives include a monthly newsletter, which highlights organizations and partners, tools, 
and resources intended to help our employees lead healthier and happier lives. We offer several digital apps 
that allow our employees to connect to an online licensed therapist or to access activities that are designed to 
reduce  stress  and  anxiety  and  increase  mindfulness  and  emotional  well-being.  We  have  a  robust  employee 
assistance program for employees to access support for a variety of life events. 

36 

37 

 
 
 
 
 
To  assist  employees  with  work/life  balance,  we  offer  a  concierge  service  that  helps  employees  with 
managing various personal tasks including finding and booking auto services; sourcing pet sitters and boarders; 
researching  online  and  in-person  tutors;  suggesting  community  events;  providing  vacation  ideas;  finding  and 
booking  home  cleaners,  plumbers,  HVAC,  and  landscaping  services;  finding  and  booking  yoga,  personal 
training  sessions,  and  spin  classes;  suggesting  nutritional  meals  and  recipes;  and  researching  day  care  center 
availability and ratings. 

In  addition,  we  offer  every  employee  the  benefit  of  equity  ownership  in  the  Company  through  equity 
grants or participation in our employee stock purchase plan. We believe that equity compensation has been, 
and will continue to be, a critical component of our compensation package because it develops a culture of 
ownership among our employees and aligns their interests with the interests of our stockholders. 

We started implementing our roadmap in 2022 and are making progress. We hired a DEI and Employee 
Engagement Manager who will facilitate and help focus our actions to build an inclusive workforce. We began 
acknowledging  global  DEI-related  observances  and  we  are  investing  in  training  to  build  an  inclusive  culture 
and  develop  our  leaders  to  access  different  perspectives  when  generating  ideas  and  decision  making.  The 
second  annual  Novavax  Women’s  Leadership  Forum  was  held  and  resulted  in  building  networks,  developing 
skills,  sharing  voices  and  ideas,  and  becoming  agents  of  positive  change  for  nearly  300  Novavax  women.  In 
2022, we also made progress in increasing representation for women and minorities at the Executive level. We 
commenced  and  completed  the  reviews  of  three  people  processes,  namely,  Talent  Acquisition,  Promotion, 
and  Performance  Management.  We  also  have  intentionally  incorporated  DEI  principles  into  our  Novavax 
Leadership Model. We believe our multi-year DEI strategy and roadmap will enable us to continuously improve 
and excel. 

Recruitment, Development, and Training 

Environmental, Social, and Governance 

The attraction, development, and retention of employees is a critical factor for our success. We utilize a 
variety of recruitment vehicles to source top talent, including strategic partnerships with search firms, leveraging 
social  media  channels,  and  a  robust  employee referral  program.  In  2022,  we  held  an  Early  Career  Summit  to 
engage,  retain,  and  develop  over  150  employees  and  college  interns.  The  Summit  provided  a  forum  for  this 
group to network, build relationships, and learn from Novavax leaders and one another. 

To support the growth and advancement of our employees, we offer tuition and continuing education 
reimbursement,  and  an  array  of  training  and  professional  development  opportunities,  including  on-the-spot 
coaching with executive coaches and access to the LinkedIn Learning library of over 16,000 on-demand video 
tutorials  that  address  skills,  knowledge,  and  behaviors  related  to  business,  leadership,  technology,  and 
innovation. In the last 12 months, videos were viewed and completed over 50,000 times by our employees. In 
addition,  approximately  200  employees  have  participated  in  spot  coaching.  We  provide  an  Executive 
Development  Program  for  employees  identified  as  having  high  potential  and  for  employees  who  have  been 
identified  as  potential  successors  to  leadership  positions.  Our  Executive  Development  Program  includes 
executive  coaching  engagements  and  leadership  development  programs  designed  to  strengthen  our 
leadership  bench  and  accelerate  and  prepare  our  top  talent  for  future  growth.  The  2023  Executive 
Development  Program  includes  a  diverse  and  global  group  of  34  employees.  Professional  development 
learning  series  are  available  to  all  employees  and  focus  on  self-awareness,  collaboration,  hybrid  working, 
leadership, and business acumen. 

Internal Communications 

We employ a variety of tools to facilitate open and direct communication, including global forums with 
executives,  employee  surveys,  and  engagement  through  forums  and  committees.  Our  executive  leadership 
team  recognizes  the  importance  of  increased  employee  engagement  to  the  success  of  each  individual’s 
career and to our success as a whole. 

Diversity, Equity, and Inclusion 

Our  culture  of  diversity,  equity,  and  inclusion  (“DEI”)  helps  us  to  create,  develop,  and  leverage  the 
strengths of our workforce to meet our growth objectives. We recently completed an evidence-based analysis 
of our current DEI state, resulting in a multi-year roadmap and strategy that will enable our mission, our people, 
and our best work. It is designed around three pillars: 

Embed DEI into our people decisions and processes. 

In  addition  to  the  DEI  and  human  capital  initiatives  described  above,  we  have  several  other 
Environmental,  Social,  and  Governance  (“ESG”)  related  initiatives  that  are  underway.  These  initiatives  are 
centered  around  four  focus  areas  including  environmental  sustainability,  innovating  for  vaccine  access  and 
improving global health, empowering our employees, and governing responsibility. We believe that our multi-
stakeholder approach through these focus areas is critical to our long-term success and enhances value for our 
shareholders Examples of initiatives supportive of these focus areas include the following: 

Environmental Sustainability 

•  Resource  management  and  greenhouse  gas  (“GHG”)  reduction  strategy  with  tracking  and  reporting 

GHG emissions 

•  Procurement approach that incorporates sustainability metrics into vendor evaluation rubrics 

• 

Lease of approximately 170,000 square foot property in Gaithersburg, Maryland at 700 Quince Orchard 
Road that is designed with carbon-conscious initiatives in place such as a net zero parking structure 

•  Conserving water and monitoring energy use across multi-use leased and owned facilities  

•  Award of WELL certifications at multiple leased facilities 

• 

Sustainable  saponin  sourcing  with  our  partner  Desert  King,  who  is  the  key  supplier  of  the  Quillaja 
saponaria (Soapbark) tree found native to central Chile, used to produce our Matrix-M™ adjuvant 

Innovating for Vaccine Access and Improving Global Health 

•  R21 malaria vaccine candidate, developed by the Jenner Institute, University of Oxford, and formulated 

with our Matrix-M™ adjuvant 

•  Vaccine  access  through  community  partnerships  such  as  collaboration  with  representatives  from  Hip 
Hop  Public  Health,  Anthem,  and  the  CDC  Foundation  to  host  a  discussion  entitled  “The  Last  Mile: 
Coming Together to Make Vaccines Make a Difference” at Aspen Ideas: Health 

•  Advocacy  efforts  to  build  a  bureau  of  third-party  organizations  who  are  registered  with  the  CDC  to 
provide public commentary on behalf on Novavax, including National Health Council, Vaccinate your 
Families, and National Black Nurses Association 

• 

• 

• 

38 

Enable our employees, who we refer to as our SuperNovas, to live our values and thrive in a culture of 
inclusion. 

• 

Efforts focused on clinical trial diversity 

Equip our leaders and SuperNovas with the understanding, capability, education, tools, and resources 
on DEI. 

39 

 
 
 
 
 
 
 
 
 
 
Empowering our Employees 

Availability of Information 

• 

• 

• 

Introduced  an  employee  donation  matching  program  to  elevate  Novavax’  charitable  contributions, 
collaborated with local community groups (Montgomery Country Community College, Fairfax Country 
SkillSource Center), and supported local non-profits 

Introduced a program to help build community and establish corporate values, and provide tuition and 
education reimbursement, access to professional coaching, and Executive Development programming 
for high-potential employees 

Governing Responsibly 

In 2021, we hired a Head of Global Quality Assurance and Quality Control to focus on building quality 
control  and  functions  of  global  technical  quality,  clinical  quality,  control  systems,  and  compliance 
operations 

•  Policy to comply with all government and regulatory agency requirements and industry standards with 
good  laboratory  practices  (“GLP”),  current  good  manufacturing  practices  (“cGMP”),  and  good 
distribution practices (“GDP”) 

•  Hired  a  Chief  Compliance  Officer  and  published  “The  NovaCode,”  a  robust  handbook  of  written 

standards and business ethics policies 

•  Global hotline for reporting compliance concerns with established internal investigating protocols 

• 

Establishment of a Strategic Compliance Governance Committee to help our partners comply with U.S. 
regulations  

•  Company-wide business ethics training, guidance, and raw materials review 

• 

Standard operating procedures drafted to guide decision-making  

•  Robust cybersecurity standards, meeting elevated government contracting requirements 

•  Hired a Chief Safety Officer to build out a robust epidemiology benefit / risk group to better understand 

safety profiles of different vaccines 

•  Ongoing employee training for updated Safety Policy and Standards 

40 

Our  website  address  is  www.novavax.com.  We  make  available,  free  of  charge  and  through  our 
website,  our  Annual  Reports  on  Form  10-K, Quarterly  Reports  on  Form 10-Q,  Current  Reports  on  Form  8-K,  and 
our other filings with the SEC, and any amendments to any such reports filed or furnished pursuant to Section 
13(a)  or  15(d)  of  the  Securities  Exchange  Act  of  1934,  as  amended,  as  soon  as  reasonably  practicable  after 
filed with or furnished to the SEC. The SEC maintains an Internet site that contains reports, proxy, and information 
statements, and other information regarding issuers that file electronically with the SEC at www.sec.gov. 

We use our website (www.novavax.com) as a means of disclosing material non-public information and 
for  complying  with  our  disclosure  obligations  under  Regulation  Fair  Disclosure  promulgated  by  the  SEC.  These 
disclosures are included on our website (www.novavax.com) in the “Investors” or “News” sections. Accordingly, 
investors  should  monitor  these  portions  of  our  website  (www.novavax.com),  in  addition  to  following  our  press 
releases, SEC filings, and public conference calls and webcasts. 

Also  available  on  our  website  is  information  relating  to  corporate  governance  at  Novavax  and  our 
Board  of  Directors,  including  our  Code  of  Conduct.  We  intend  to  disclose  on  our  website  any  future 
amendments  to  and  waivers  from  this  code  that  apply  to  our  Chief  Executive  Officer,  Principal  Financial 
Officer,  Principal  Accounting  Officer  and  Controller,  and  persons  performing  similar  functions,  as  promptly  as 
practicable, as may be required under applicable SEC and Nasdaq rules. 

We  webcast  our  earnings  calls  and  certain  events  we  participate  in  or  host  with  members  of  the 
investment community on the investor relations section of our website. Additionally, we provide notifications of 
news or announcements regarding  press and earnings releases as part of the investor relations section of our 
website. The contents of our website are not part of this Annual Report on Form 10-K, or any other report we file 
with, or furnish to, the SEC. 

Item 1A.  RISK FACTORS 

You should carefully consider the following risk factors in evaluating our business. A number of risks could 
cause our actual results to differ materially from those that are indicated by forward-looking statements. Some 
risks  relate  principally  to  our  business  and  the  industry  in  which  we  operate.  Others  relate  principally  to  the 
securities market and ownership of our common stock. The risks and uncertainties described below are not the 
only  ones  we  face.  Additional  risks  and  uncertainties  of  which  we  are  unaware,  or  that  we  currently  deem 
immaterial, also may become important factors that affect us. Any of the following risks could result in material 
adverse impacts on our business, financial condition, or results of operations. You also should consider the other 
information included in this Annual Report on Form 10-K as well as our other filings with the SEC. 

Summary of Risk Factors 

Our business is subject to numerous risks. The following is a summary of the principal risk factors described 

in this section: 

•  We have a history of losses and our future profitability is uncertain. 

•  We will continue to require significant funding to maintain our current level of operations and fund the 

further development of our vaccine candidates. 

• 

• 

• 

Because our vaccine product development efforts depend on new and rapidly evolving technologies, 
our efforts may not succeed. 

The  regulatory  and  commercial  success  of  our  COVID-19  vaccine  candidate,  NVX-CoV2373,  remains 
uncertain.  While  we  have  received  provisional  registration,  conditional  marketing  authorization,  or 
emergency use authorization for NVX-CoV2373 in a number of jurisdictions, we may be unable to obtain 
full  regulatory  approvals  in  the  U.S.  or  other  jurisdictions  or  produce  a  successful  vaccine  in  a  timely 
manner, if at all. 

The  emergence  and  transmissibility  of  variants  of  the  SARS-CoV-2  virus,  and  the  demand  for  bivalent 
vaccines,  may  affect  market  acceptance  or  sales  of  NVX-CoV2373,  and  our  strategy  to  develop 
versions of our COVID-19 vaccine to protect against certain variants may not be successful. 

41 

 
 
 
 
 
 
 
 
 
 
 
•  We  are  a  biotechnology  company  and  face  significant  risk  in  developing,  manufacturing,  and 

Risks Related to Our Financial Condition and Capital Requirements 

commercializing our products. 

• 

Because we depend on third parties to conduct some of our laboratory testing and clinical trials, and a 
significant amount of our vaccine manufacturing and distribution, we may encounter delays in or lose 
some control over our efforts to develop and supply products. 

•  We  are  highly  dependent  on  the  commercial  success  of  NVX-CoV2373,  and  even  though  we  have 
received provisional registration, conditional marketing authorization, or emergency use authorization in 
certain jurisdictions for NVX-CoV2373, and even if we have products licensed in additional markets, our 
vaccine products may not be initially or ever profitable. 

• 

The  COVID-19  pandemic  and  associated  governmental  public  health  policies  continue  to  evolve, 
which may have unpredictable effects on the prospects for commercial success of NVX-CoV2373. 

•  Many  of  our  competitors  have  significantly  greater  resources  and  experience,  which  may  negatively 

impact our commercial opportunities and those of our current and future licensees. 

• 

There is significant competition in the development of a vaccine against COVID-19, influenza, and RSV 
and we may never see returns on the significant resources we are devoting to our vaccine candidates. 

•  We may not succeed in obtaining full FDA licensure or foreign regulatory approvals necessary to sell our 

vaccine candidates. 

•  Our products might fail to meet their primary endpoints in clinical trials, meaning that we will not have 

the clinical data required to support full regulatory approvals. 

• 

The  regulatory  pathway  for  NVX-CoV2373  is  continually  evolving,  and  may  result  in  unexpected  or 
unforeseen challenges. 

•  We have conducted, are conducting, and plan to conduct in the future, a number of clinical trials for 
NVX-CoV2373 at sites outside the U.S. and the FDA may not accept data from trials conducted in such 
locations. 

• 

The later discovery of previously unknown problems with a product, manufacturer, or facility may result 
in  restrictions,  including  withdrawal  of  a  vaccine  that  had  previously  received  regulatory  approval  in 
certain jurisdictions from the market. 

•  Our success depends on our ability to maintain the proprietary nature of our technology. 

•  Our  business  may  be  adversely  affected  if  we  do  not  successfully  execute  our  business  development 

initiatives. 

•  Given  our  current  cash  position  and  cash  flow  forecast,  and  significant  uncertainties  related  to  2023 
revenue,  funding  from  the  U.S.  government,  and  our  pending  arbitration  with  Gavi,  substantial  doubt 
exists  regarding  our  ability  to  continue  as  a  going  concern  through  one  year  from  the  date  that  the 
financial statements included in this Annual Report were issued. 

• 

• 

• 

Servicing our 5.00% convertible senior unsecured notes due 2027 requires a significant amount of cash, 
and we may not have sufficient cash flow resources to pay our debt. 

Because our stock price has been and will likely continue to be highly volatile, the market price of our 
common stock may be lower or more volatile than expected. 

Litigation or regulatory investigations could have a material adverse impact on our results of operation 
and financial condition. 

•  We  or  the  third  parties  upon  whom  we  depend  may  be  adversely  affected  by  natural  or  man-made 

disasters or public health emergencies, such as the COVID-19 pandemic. 

42 

We have a history of losses and our future profitability is uncertain. 

Our expenses have exceeded our revenue since our formation in 1987, and our accumulated deficit at 
December 31, 2022 was $4.3 billion. Our revenue and expenses fluctuate significantly from period to period. For 
most  of  our  history  our  expenses  have  exceeded  our  revenue,  which  may  occur  during  most  periods  in  the 
foreseeable future. Our net losses for the last three fiscal years were $0.7 billion in 2022, $1.7 billion in 2021, and 
$0.4 billion in 2020. 

Historically,  our  losses  have  resulted  predominantly  from  research  and  development  expenses  for  our 
vaccine  candidates,  manufacturing-related  expenses,  expenses  associated  with  efforts  to  obtain  regulatory 
approvals,  costs  related  to  protection  of  our  intellectual  property,  and  other  general  and  administrative 
operating  expenses,  a  significant  portion  of  which  have  been  noncash.  Our  expenses  have  exceeded  our 
revenue since inception, and we believe our expenses will fluctuate over time, and may substantially increase 
in some years, as a result of continuing efforts to develop, test, manufacture, and make regulatory filings for our 
vaccine  candidates,  and  commercialize  NVX-CoV2373  and  any  other  product  candidates  that  receive 
requisite regulatory approvals. 

As of the end of fiscal year 2022, our investment in the development and manufacture of NVX-CoV2373 
has  been  substantial,  and  we  expect  such  levels  of  investment  to  continue  for  the  rest  of  2023  and  beyond, 
although  the  precise  magnitude  of  our  total  investment  will  depend  on  the  duration  of  the  COVID-19 
pandemic, the competitive landscape, the timing and results of our applications for regulatory approvals, the 
availability  of  funding,  and  whether  and  what  booster  shot  protocols  are  recommended  by  governments, 
regulatory  authorities,  and  healthcare  providers.  If  we  are  unable  to  timely  commercialize  a  vaccine  against 
COVID-19  in  sufficient  jurisdictions,  we  likely  would  never  recoup  our  investments.  We  expect  to  continue  to 
incur significant operating expenses and anticipate significant losses over time as we seek to: 

•  conduct additional clinical trials and continue to seek regulatory approvals for NVX-CoV2373 and other 

potential vaccine candidates; 

•  conduct preclinical studies for other potential vaccine candidates; 

•  expand our global manufacturing and distribution capacity, and commercialize NVX-CoV2373; and 

•  maintain, expand and protect our intellectual property portfolio. 

As a result, we expect our cumulative operating losses to increase until such time, if ever, that product 
sales,  licensing  fees,  royalties,  milestones,  contract  research  and  other  sources  generate  sufficient  revenue  to 
fully fund our operations. We may never achieve profitability and may not sustain profitability, if achieved. 

We will continue to require significant funding to maintain our current level of operations and fund the 

further development of our vaccine candidates. 

We do not currently generate sufficient revenue from product sales, licensing fees, royalties, milestones, 
contract research or other sources to fully fund our operations. We, therefore, will use our cash resources, and 
expect  to  require  additional  funds,  to  maintain  our  operations,  continue  our  research  and  development 
programs,  advance  preclinical  studies  and  clinical  trials,  seek  regulatory  approvals  and  manufacture  and 
market NVX-CoV2373 and any other product candidates that are approved for commercialization. 

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
To  date,  we  have  financed  our  operations  primarily  through  the  sale  of  equity  and  debt  securities, 
government funding and grant agreements, and supply agreements (also sometimes referred to as advance 
purchase agreements) for NVX-CoV2373. Although we have entered into supply agreements for NVX-CoV2373 
that  include  prepayments  from  the  purchasers,  until  we  can  generate  sufficient  product  revenue  from  such 
agreements  to  fully  fund  our  operations,  which  we  may  never  do,  we  expect  to  finance  our  cash  needs 
through  a  combination  of  additional  public  or  private  equity  or  debt  financings,  as  well  as  existing  cash, 
potential collaborations, strategic alliances and marketing, distribution or licensing arrangements, funding from 
governmental and non-governmental funding entities, and potentially other sources. While we may continue to 
apply for contracts or grants from academic institutions, non-profit organizations and governmental entities, we 
may not be successful. Adequate additional funding may not be available to us on favorable terms, or at all. 
Furthermore,  negative  interpretations  of  clinical  trial  data  or  setbacks,  or  perceived  setbacks,  with  respect  to 
manufacturing  ability  and/or  capacity  or  regulatory  filing  timelines  for  NVX-CoV2373  or  our  other  vaccine 
candidates, as well as the competitive landscape posed by other COVID-19 vaccines, may impair our ability to 
raise additional financing on favorable terms, or at all. Additionally, under certain supply agreements, if we do 
not  timely  achieve  requisite  regulatory  milestones  for  NVX-CoV2373  in  the  relevant  jurisdictions,  obtain 
supportive  recommendations  from  governmental  advisory  committees,  and/or  achieve  product  volume  or 
delivery  timing  obligations,  purchasers  may  seek  to  terminate  such  agreements,  reduce  their  purchase 
commitments,  require  us  to  refund  all  or  some  prepayments  we  have  received,  or  renegotiate  such 
agreements.  If  we  cannot  raise  the  additional  funds  required  for  our  anticipated  operations,  we  may  be 
required to delay significantly, reduce the scope of or eliminate one or more of our research or development 
programs, downsize our organization, or seek alternative measures to avoid insolvency, including arrangements 
with  collaborative  partners  or  others  that  may  require  us  to  relinquish  rights  to  certain  of  our  technologies  or 
vaccine  candidates.  If  we  raise  additional  funds  through  future  offerings  of  shares  of  our  common  stock  or 
other  securities,  such  offerings  would  cause  dilution  of  current  stockholders’  percentage  ownership  in  the 
Company, which could be substantial. Future offerings also could have a material and adverse effect on the 
price of our common stock. 

Economic  and  political  uncertainty  may  adversely  affect  our  access  to  capital,  cost  of  capital  and 

ability to execute our business plan as scheduled. 

Generally,  worldwide  economic  conditions  remain  uncertain,  particularly  due  to  the  COVID-19 
pandemic,  the  impact of  increased  interest  rates,  and  inflation.  In  addition,  our  operations  and  performance 
may be affected by political or civil unrest or military action, including the ongoing conflict between Russia and 
Ukraine.  Access  to  capital  markets  is  critical  to  our  ability  to  operate.  Traditionally,  biotechnology  companies 
have  funded  their  research  and  development  expenditures  by  raising  capital  in  the  equity  markets.  Declines 
and uncertainties in these markets in the past have severely restricted raising new capital and have affected 
companies’  ability  to  continue  to  expand  or  fund  existing  development,  manufacturing,  regulatory  and 
commercialization efforts. We require significant capital for our current and expected operations. The general 
economic and capital market conditions, both in the U.S. and worldwide, have been volatile in the past and at 
times have adversely affected our access to capital and increased the cost of capital. The capital and credit 
markets  may  not  be  available  to  support  future  capital  raising  activity  on  favorable  terms.  If  economic 
conditions  decline,  our  future  cost  of  equity  or  debt  capital  and  access  to  the  capital  markets  could  be 
adversely affected. In addition, if we are unable to access the capital markets on favorable terms, our ability to 
execute our business plan as contemplated would be compromised. Moreover, we rely and intend to rely on 
third  parties,  including  clinical  research  organizations,  contract  manufacturing  organizations  and  other 
important  vendors  and  consultants.  Global  economic  conditions  may  result  in  a  disruption  or  delay  in  the 
performance of our third-party contractors and suppliers. If such third parties are unable to adequately satisfy 
their contractual commitments to us in a timely manner, our business could be adversely affected. 

44 

Our  existing  funding  and  supply  agreements  do  not  assure  success  of  our  vaccine  candidates  or  that 

we will be able to fully fund our vaccine candidates. 

Our  funding  agreements  with  the  U.S.  government  (“USG”)  and  CEPI  each  reimburse  a  portion  of  the 
expenses  associated  with  the  development  and  commercialization  of  NVX-CoV2373.  To  the  extent  funding 
commitments  in  such  agreements  are  conditioned  on  our  meeting  certain  milestones  or  conditions,  we  may 
not ultimately receive the full amount of committed funds and may require additional funding to support our 
NVX-CoV2373  development  and  commercialization  activities,  and  we  may  be  unable  to  timely  obtain 
additional  funding.  For  example,  in  July  2021,  in  connection  with  funding  from  the  USG  partnership  formerly 
known  as  Operation  Warp  Speed,  the  USG  instructed  us  to  prioritize  alignment  with  the  FDA  on  our  analytic 
methods  before  conducting  additional  U.S.  manufacturing,  and  the  USG  indicated  that  it  would  not  fund 
additional  U.S.  manufacturing  until  such  alignment  was  reached,  which  did  not  occur  until  June  2022.  In 
February 2023, in connection with the execution of Modification 17 to the USG Agreement, the U.S. government 
indicated  to  us  that  the  award  may  not  be  extended  past  its  current  period  of  performance.  If  the  USG 
Agreement  is  not  amended,  as  we  had  previously  expected,  then  we  may  not  receive  all  of  the  remaining 
$416 million in funding we had previously anticipated pursuant to the USG Agreement. The USG Agreement also 
includes provisions giving the USG termination rights based on a determination that the funded project will not 
produce beneficial results commensurate with the expenditure of resources and that termination would be in 
the  USG’s  interest.  Such  a  determination  would  result  in  the  loss  of  funding  under  that  agreement  and  could 
result in other actions by the USG. The CEPI funding agreement, meanwhile, provides CEPI certain “march-in” 
rights  in  the  event  of  certain  breaches  of  that  agreement.  Additionally,  we  have  entered  into,  and  plan  to 
continue entering into, supply agreements (also sometimes referred to as advance purchase agreements) for 
NVX-CoV2373 that include prepayments from the purchasers to help fund our development and manufacture 
of the vaccine. Under certain supply agreements, if we do not timely achieve requisite regulatory milestones for 
NVX-CoV2373  in  the  relevant  jurisdictions,  obtain  supportive  recommendations  from  governmental  advisory 
committees, and/or achieve product volume or delivery timing obligations, purchasers may seek to terminate 
such agreements, reduce their purchase commitments, require us to refund all or some prepayments we have 
received,  or  renegotiate  such  agreements,  each  of  which  could  have  a  material  and  adverse  effect  on  our 
financial condition. In July 2022, following a delay in obtaining regulatory approval in the United Kingdom, for 
example, we entered into the Amended and Restated UK Supply Agreement, which amended and restated in 
its entirety the Original UK Supply Agreement, which reduced the volume of vaccine doses that the Authority is 
committed  to  purchase  as  compared  to  the  Original  UK  Supply  Agreement.  As  of  November  30,  2022,  the 
United  Kingdom’s  Joint  Committee  on  Vaccination  and  Immunisation  had  not  yet  made  a  supportive 
recommendation with respect to NVX-CoV2373, triggering, under the terms of the Amended and Restated UK 
Supply  Agreement,  a  further  reduction  of  the  volume  of  vaccine  doses  that  the  Authority  is  committed  to 
purchase,  as  well  as  an  obligation  of  the  Company  to  repay  $112.5  million  of  an  upfront  payment  previously 
received  from  the  Authority.  Additionally,  following  our  notice  to  Gavi  of  termination  of  the  Gavi  APA,  Gavi 
responded by providing us with its own purported termination of the Gavi APA, claiming that we are obligated 
to  refund  $697.4 million  in  advance  payments  previously  received  from  Gavi.  On  January  31,  2023,  Novavax 
received a Request for Arbitration from Gavi in respect of the dispute. Arbitration is inherently uncertain, and, 
while we believe that we are entitled to retain the advance payments received from Gavi, it is possible that we 
could  be  required  to  refund  all  or  a  portion  of  the  advance  payments  from  Gavi.  As  a  result,  our  existing 
funding  and  supply  agreements  do  not  assure success  of  our  vaccine candidates and  may  be  insufficient  to 
fully fund the development and commercialization of our vaccine candidates. 

Risks Related to Product Development and Commercialization 

Because our vaccine product development efforts depend on new and rapidly evolving technologies, 

our efforts may not succeed. 

Our  vaccine  development  efforts  depend  on  new,  rapidly  evolving  technologies  and  on  the 
marketability  and  profitability  of  our  products.  Our  development  efforts  and,  if  those  are  successful, 
commercialization of NVX-CoV2373 and our other vaccines could fail for a variety of reasons, including if: 

•  our  recombinant  nanoparticle  vaccine  technologies,  any  or  all  of  the  products  based  on  such 

technologies or our proprietary manufacturing process prove ineffective or unsafe;  

•  new strains of COVID-19 evolve, with respect to which NVX-CoV2373 proves less effective; 

45 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
•  we  or  our  third-party  manufacturer  facilities  fail  to  reproducibly  scale-up  and  maintain  manufacturing 
with sufficiently high yields at reasonable cost and on projected timelines, or such manufacturing fails to 
generate  product  that  consistently  satisfies  purity,  potency,  quality,  stability,  and  shelf-life  standards 
necessary for obtaining regulatory approvals or achieving commercial viability; 

• 

• 

the products are uneconomical to market or manufacture; 

some or all of the products that we or our third-party partners have manufactured may be determined 
to be unsalable based on criteria imposed by regulators as they complete regulatory approvals; 

•  our in-house or third-party manufacturing facilities fail regulatory inspections; 

•  proprietary  rights  of  third-parties  prevent  us  or  our  collaborators  from  exploiting  technologies,  and 

manufacturing or marketing products; or 

• 

third-party competitors achieve and maintain greater market share due to earlier approvals or superior 
marketing capabilities. 

The  regulatory  and  commercial  success  of  our  COVID-19  vaccine  candidate,  NVX-CoV2373,  remains 
uncertain. While we have received provisional registration, conditional marketing authorization or emergency 
use  authorization  for  NVX-CoV2373  in  a  number  of  jurisdictions,  we  may  be  unable  to  obtain  full  regulatory 
approvals in the U.S. or other jurisdictions or produce a successful vaccine in a timely manner, if at all. 

In  response  to  the  outbreak  of  COVID-19,  we  are  pursuing  the  development  and  manufacture  of  our 
vaccine candidate, NVX-CoV2373. Even though we have reported positive data from Phase 1, 2 and 3 clinical 
trials,  and  we  and  our  partners  have  received  provisional  registration,  conditional  marketing  authorization,  or 
emergency  use  authorization  from  the  World  Health  Organization  and  in  the  U.S.,  Canada,  Australia,  New 
Zealand, the European Union (“E.U.”), the United Kingdom, India, Indonesia, the Philippines, and Singapore, as 
well  as  full  approval  in  South  Korea,  such  results  may  not  be  sufficient  to  support  regulatory  submissions, 
authorizations  and  approvals,  accelerated  or  otherwise,  in  any  other  relevant  jurisdictions  on  our  projected 
timelines, if at all. 

Additionally,  even  though  NVX-CoV2373  has  received  regulatory  authorizations  in  certain  jurisdictions 
and may receive further regulatory approval in others, successful commercialization depends on our ability to 
effectively  scale  up  and  maintain  manufacturing  capabilities  at  our  own  locations  and  those  of  our 
manufacturing partners and contractors. In May 2020, we acquired Novavax CZ (formerly Praha Vaccines, a.s.) 
including its vaccine manufacturing facility in Bohumil, Czech Republic and approximately 150 of its employees 
but  we  have  yet  to  produce  commercial  batches  or  receive  regulatory  approval  at  this  site.  We  also  are 
actively entering into agreements with third parties to manufacture the antigen component of NVX-CoV2373 
and our proprietary Matrix-M™ adjuvant, as well as to distribute NVX-CoV2373. Because of contractual restraints 
and the limited number of third-party manufacturers with the relevant expertise, required regulatory approvals 
and  facilities  to  manufacture  NVX-CoV2373  and  its  components  at  commercial  scale,  replacement  of  a 
in  production. 
manufacturer  may  be  expensive  and  time-consuming  and  may  cause 
Manufacturing of NVX-CoV2373 and its components involves a complicated process that will require significant 
investments  of  time  and  financial  resources  to  implement,  and  our  efforts  to  establish  and  maintain 
manufacturing  capabilities  may  not  meet  expectations  as  to  timing,  scale-up,  reproducibility,  yields,  purity, 
cost,  potency  or  quality.  Shortages  of  raw  materials  and  supplies  also  negatively  impact  our  manufacturing 
efforts.  We  may  not  be  able  to  timely  and  effectively  produce  or  receive  regulatory  approvals  for  NVX-
CoV2373 in adequate quantities to address global demand. 

interruptions 

We  have  limited  experience  with  the  commercial  launch  of  vaccine  products,  and  doing  so  in  a 
pandemic  environment  with  an  urgent,  critical  global  need  creates  additional  challenges.  In  addition  to 
scaling  up  our  manufacturing  capabilities,  we  need  to  develop  global  distribution  channels  and  form 
partnerships  with  third  parties  worldwide,  as  well  as  hire,  train  and  integrate  additional  management, 
administrative  and  sales and  marketing  personnel.  Rapid  and  significant  growth  may  strain  our  administrative 
and  operational  infrastructure,  imposing  significant  additional  responsibilities  on  our  organization,  and  our 
efforts  to  establish  and  maintain  these  capabilities  may  not  meet  expectations  as  to  timing,  scale-up, 
reproducibility,  yields,  purity,  cost,  potency  or  quality.  If  we  fail  to  successfully  manage  our  growth  and  the 
increased complexity of our operations, our business, financial position, results of operations and prospects may 
be materially and adversely affected. 

The  emergence  and  transmissibility  of  variants  of  the  SARS-CoV-2  virus,  and  the  demand  for  bivalent 
vaccines, may affect market acceptance or sales of NVX-CoV2373, and our strategy to develop versions of our 
COVID-19 vaccine to protect against certain variants may not be successful. 

Our  prototype COVID-19  vaccine, NVX-CoV2373, was  a  monovalent vaccine  developed  based  upon 
the genetic sequence of the SARS-CoV-2 virus that was first discovered in December 2019. As the SARS-CoV-2 
virus  continues  to  evolve,  new  strains  of  the  virus,  or  those  that  are  already  in  circulation,  may  prove  more 
transmissible  or  cause  more  severe  forms  of  COVID-19  disease  than  the  predominant  strains  to  date.  For 
example, the Omicron and Delta variants have been observed to be more transmissible, or contagious, than 
previous variants. 

NVX-CoV2373  may  not  be  as  effective  in  protecting  against  these  or  other  future  variant  strains. 
Additionally,  we  expect  the  demand  for  bivalent  vaccines  to  continue  to  increase,  which  may  negatively 
impact the demand, particularly in the U.S., for NVX-CoV2373 and would likely require significant expenditures 
by the Company to successfully market a bivalent formulation, particularly in the U.S. NVX-CoV2373 may fail to 
achieve  market  acceptance  or  significant  sales,  despite  gaining  regulatory  approval,  provisional  registration, 
conditional  marketing  authorization  or  emergency  use  authorization  in  a  number  of  jurisdictions,  including 
emergency use authorization the U.S., as demand for variant-specific or bivalent vaccines increases. We have 
several  variant-specific  vaccine  candidates  in  development,  including  for  Omicron  subvariants,  and  bivalent 
formulations  with  NVX-CoV2373,  and  may  develop  others  in  the  future.  However,  if  these  efforts  are 
unsuccessful,  these  candidates  do  not  receive  regulatory  approvals  expeditiously,  we  are  slower  to  develop 
variant-specific  or  bivalent  vaccines  than  competitors,  these  vaccine  candidates  prove  less  effective  than 
competitors’  vaccines,  or  we  are  unable  to  successfully  manufacture,  distribute  or  market  such  vaccine 
candidates  once  approved,  these  shortcomings  may  lead  to  reputational  harm,  loss  of  market  share,  and 
adverse financial results. 

Our 2023 revenue depends on our ability to successfully develop, manufacture, distribute, or market an 
updated  monovalent  or  bivalent  formulation  of  a  vaccine  candidate  for  COVID-19  for  the  fall  2023  COVID 
vaccine season, which is inherently uncertain and subject to a number of risks, including regulatory approval. 
We experienced delays in early 2023 in manufacturing our BA.5 clinical trial materials, which has the potential 
to delay regulatory approval from the FDA for our vaccine candidate for the fall 2023 COVID vaccine season. 
In addition, in January 2023, the U.S. Vaccines and Related Biologics Products Advisory Committee (“VRBPAC”) 
announced its intent to provide the industry with its strain protocol guidance in the second quarter of 2023 for 
the fall 2023 COVID vaccine season. To meet potential demand for fall 2023, we intend to begin manufacturing 
an updated COVID-19 variant strain-containing formulation prior to the availability of strain protocol guidance. 
If we begin manufacturing a formulation that is not consistent with the strain protocol guidance, we will not be 
able to deliver the appropriate vaccine to our customers in sufficient quantities for the fall 2023 COVID vaccine 
season and we will have incurred significant costs for a formulation that we will be unable to sell. 

Further,  counterparties  to  certain  of  our  existing  supply  agreements  may  request  variant-specific 
vaccines in place of NVX-CoV2373 and, depending on when we are able to offer variant-specific vaccines, if 
at  all,  such  counterparties  may  seek  to  delay,  reduce  or  otherwise  renegotiate  their  purchase  commitments, 
which  may  adversely  impact  our  ability  to  realize  the  full  financial  benefit  of  such  supply  agreements.  In 
addition, we may expend significant resources adapting NVX-CoV2373 or conducting clinical trials to protect 
against variants of the SARS-CoV-2 virus, but a market for this adapted vaccine may not develop and demand 
may not align with our projections or cost expenditures. 

46 

47 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  are  a  biotechnology  company  and  face  significant  risk  in  developing,  manufacturing  and 

commercializing our products. 

We focus our research and development activities on vaccines, an area in which we believe we have 
particular strengths and a technology that appears promising. The outcome of any research and development 
program  is  highly  uncertain.  Only  a  small  fraction  of  biopharmaceutical  development  programs  ultimately 
result  in  commercial  products  or  even  product  candidates  and  a  number  of  events  could  delay  our 
development  efforts  and  negatively  impact  our  ability  to  make  regulatory  submissions  or  obtain  regulatory 
approval  for,  and  to  manufacture,  market  and  sell,  NVX-CoV2373  or  any  other  vaccine  on  our  projected 
timelines, if at all. Vaccine candidates that initially appear promising often fail to yield successful products, and 
we may not ultimately be able to demonstrate the safety, potency, purity, stability and efficacy necessary to 
obtain  or  maintain  regulatory  authorization  to  market  our  product  candidates.  In  many  cases,  preclinical 
studies or clinical trials will show that a product candidate is not efficacious or that it raises safety concerns or 
has  other  side  effects  that  outweigh  its  intended  benefit.  Success  in  preclinical  or  early  clinical  trials  may  not 
translate  into  success  in  large-scale  clinical  trials.  Further,  success  in  clinical  trials  often  leads  to  increased 
investment, accelerating cumulative losses. Even if clinical trial results appear positive, regulatory approval may 
not be obtained if the FDA, or a foreign equivalent, does not agree with our interpretation of the results, and 
we may face challenges when scaling-up the production process to commercial levels. Even after a product is 
approved and launched, general usage or post-marketing clinical trials may identify safety or other previously 
unknown  problems  with  the  product,  or  manufacturing  issues  may  emerge,  either  of  which  may  result  in 
regulatory  approvals  being  suspended,  limited  to  narrow  the  scope  of  the  approval,  or  revoked,  which  may 
otherwise prevent successful commercialization. Intense competition in the vaccine industry could also limit the 
successful commercialization of any products for which we receive commercial approval. 

We  will  require  approval  from  the  FDA  of  any  name  we  intend  to  use  for  our  products  regardless  of 
whether  we  have  secured  a  trademark  registration  from  the  USPTO.  The  FDA  typically  conducts  a  review  of 
proposed  product  names,  including  an  evaluation  of  potential  for  confusion  with  other  product  names.  The 
FDA may object to any product name we submit if it believes the name inappropriately implies medical claims. 
If the FDA objects to any of our proposed product names, we may be required to adopt an alternative name 
for  our  proposed  products.  If  we  adopt  an  alternative  name,  we  would  lose  the  benefit  of  any  existing 
trademark  applications  for  such  developmental  candidate  and  may  be  required  to  expend  significant 
additional  resources  in  an  effort  to  identify  a  suitable  product  name  that  would  qualify  under  applicable 
trademark  laws,  not  infringe  the  existing  rights  of  third  parties  and  be  acceptable  to  the  FDA.  We  may  be 
unable to build a successful brand identity for a new trademark in a timely manner or at all, which would limit 
our ability to commercialize our products, if approved. 

Because we depend on third parties to conduct some of our laboratory testing and clinical trials, and a 
significant  amount  of  our  vaccine  manufacturing  and  distribution,  we  may  encounter  delays  in  or  lose  some 
control over our efforts to develop and supply products. 

We  are  highly  dependent  on  third-party  organizations  to  conduct  some  of  our  laboratory  testing  and 
clinical trials and a significant amount of our vaccine manufacturing activities and distribution. If we are unable 
to  obtain  any  necessary  services  on  acceptable  terms,  we  may  not  complete  our  product  development  or 
commercialization  efforts  in  a  timely  manner.  We  may  lose  control  over  these  activities  or  become  too 
dependent  upon  these  parties.  These  third  parties  may  not  complete  testing,  manufacturing  or  distribution 
activities  on  schedule,  or  in  satisfaction  of  regulatory  or  commercial  requirements.  In  particular,  we  currently 
depend  exclusively  on  SIIPL  and  SLS  for  co-formulation,  filling,  and  finishing  NVX-CoV2373.  If  SLS  is  unable  to 
provide sufficient co-formulation, fill, and finish services to us, fails to meet regulatory requirements, or otherwise 
defaults on its obligations to us, we may not be able to obtain alternative co-formulation, fill, and finish services 
from other providers on acceptable terms in a timely manner or at all, which could prevent or delay delivery of 
customer  orders,  or  otherwise  negatively  affect  our  business.  Certain  of  our  facilities  are  also  contracted  for 
defined  time  frames  and  through  association  with  USG  and  CEPI,  and  we  may  not  be  able  to  access  those 
facilities for sufficient periods of time to provide adequate supply.  

We  are  responsible  for  confirming  that  each  of  our  clinical  trials  is  conducted  in  accordance  with  its 
general  investigational  plan  and  protocol.  Moreover,  the  FDA  and  foreign  regulatory  agencies  require  us  to 
comply  with  regulations  and  standards,  commonly  referred  to  as  good  clinical  practices,  for  conducting, 
recording  and  reporting  the  results  of  clinical  trials  to  assure  that  data  and  reported  results  are  credible  and 
accurate and that the rights, safety and welfare of clinical trial participants are adequately protected. The FDA 
and foreign regulatory agencies also require us to comply with good manufacturing practices. Our reliance on 
third  parties  does  not  relieve  us  of  these  responsibilities  and  requirements.  These  third  parties  may  not 
successfully  carry  out  their  contractual  duties  or  regulatory  obligations.  Furthermore,  if  a  third-party 
manufacturer  is  producing  materials  or  products  for  themselves  or  other  companies,  that  manufacturer  is 
exposed  to  regulatory  risks  for  the  production  of  such  materials  and  products.  As  a  result,  failure  to  meet  the 
regulatory requirements for the production of those materials and products may generally affect the regulatory 
status  of  the  third-party  manufacturer’s  facility,  which  could  impact  its  ability  to  produce  our  materials  and 
products.  Any  of  our  third-party  service  providers  may  need  to  be  replaced,  the  quality  or  accuracy  of  the 
data  they  obtain  may  be  compromised,  the  services  provided  to  us  may  be  delayed,  or  the  product  they 
manufacture  may  be  contaminated  and  unusable  due  to  the  failure  to  adhere  to  our  clinical  and 
manufacturing  protocols,  regulatory  requirements  or  for  other  reasons.  In  any  such  event,  our  preclinical 
development activities or clinical trials may be extended, delayed, suspended or terminated, and we may not 
be  able  to  obtain  regulatory  approval  of,  or  successfully  commercially  manufacture  on  a  timely  basis,  our 
vaccine candidates. 

The results from the Prepare trial, including that ResVax failed to meet the primary endpoint of the trial, 

will likely create challenges, some of which may be significant, around further development of that vaccine. 

While the Prepare results suggest that ResVax, the project name for the RSV vaccine candidate, is safe 
and  is  likely  efficacious  in  more  serious  manifestations  of  RSV  disease,  the  trial  failed  to  achieve  its  primary 
clinical  endpoint.  Not  achieving  the  primary  clinical  endpoint  has  been  viewed  negatively  by  our  investors. 
Although the failure to achieve the primary endpoint in the trial is not evidence that the vaccine is ineffective, it 
means  that  regulatory  agencies  like  the  FDA  and  European  Medicines  Agency  (“EMA”)  are  likely  to  require 
additional  clinical  trial  data  prior  to  licensure.  This  development  may  be  viewed  negatively  by  our  potential 
collaborators  and  partners,  which  may  make  future  development  of  ResVax,  and  our  other  RSV  F  Vaccine 
candidates, more challenging. 

We may have product liability exposure. 

The administration of drugs or vaccines to humans, whether in clinical trials or after marketing approval, 
can  result  in  product  liability  claims.  We  maintain  product  liability  insurance  coverage  for  our  current  clinical 
programs, including our NVX-CoV2373 trials, and for commercialization of NVX-CoV2373. However, we may not 
be able to obtain additional insurance coverage or maintain insurance coverage on commercially reasonable 
terms,  at  a  reasonable  cost  or  in  sufficient  amounts  to  protect  us  against  losses  due  to  liability.  Furthermore, 
such insurance coverage and our resources may not be sufficient to satisfy all liabilities that result from product 
liability  claims.  A  successful  claim  may  prevent  us  from  obtaining  adequate  product  liability  insurance  in  the 
future on commercially desirable terms, if at all. Even if a claim is not successful, defending such a claim would 
be  time-  consuming  and  expensive,  may  damage  our  reputation  in  the  marketplace  and  would  likely  divert 
management’s attention. 

In  addition,  because  we  are  developing  NVX-CoV2373  in  response  to  the  outbreak  of  COVID-19,  a 
global pandemic, we have received provisional registration, conditional marketing authorization or emergency 
use authorization from the World Health Organization and in the U.S., Canada, Australia, New Zealand, the E.U., 
the United Kingdom, India, Indonesia, the Philippines, and Singapore, as well as full authorization in South Korea, 
and  we  have  a  widely  used  vaccine  as  an  investigational  vaccine  or  a  product  authorized  for  temporary  or 
emergency use prior to our receipt of marketing approval in other jurisdictions as well. Unexpected safety issues 
in these circumstances could lead to product liability claims and our existing insurance may not be adequate 
for such claims. 

48 

49 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Regardless of merit or eventual outcome, liability claims may result in: 

•  decreased demand for our products; 

•  withdrawal of regulatory authorizations and approvals; 

•  voluntary or mandatory recalls of our products; 

•  necessity for additional nonclinical or clinical studies, changes in labeling, or changes to manufacturing 

processes, specifications and/or facilities; 

• 

impairment of our business reputation and negative media attention; 

•  withdrawal of clinical trial participants; 

•  costs of related litigation; 

• 

• 

• 

substantial monetary awards to participants or other claimants; 

loss of revenue; and 

inability to commercialize our vaccine candidates. 

In  the  U.S.,  the  PREP  Act,  when  applicable,  provides  immunity  for  manufacturers  from  all  claims  under 
state or federal law for “loss” arising out of the administration or use of a “covered countermeasure.” However, 
injured  persons  may  still  bring  a  suit  for  “willful  misconduct”  against  the  manufacturer  under  some 
circumstances.  “Covered  countermeasures”  include  security  countermeasures  and  “qualified  pandemic  or 
epidemic products”, including products intended to diagnose or treat pandemic or epidemic disease, such as 
pandemic vaccines, as well as treatments intended to address conditions caused by such products. For these 
immunities  to  apply,  the  Secretary  of  DHHS  must  invoke  the  PREP  Act  by  issuing  a  declaration  that  a  public 
health emergency or “credible risk” of a future public health emergency exists. Such a PREP Act declaration is 
separate from other declarations such as a PHE or EUA declaration and, among other things, defines the scope 
and duration of the PREP Act immunities. On March 17, 2020, the Secretary of DHHS issued a declaration under 
the PREP Act and has issued subsequent amendments thereto to provide liability immunity for activities related 
to  certain  countermeasures  against  the  ongoing  COVID-19  pandemic.  The  current  declaration  will  end  on 
October 1, 2024, unless it is renewed. While we believe our products are covered under the current PREP Act 
declaration,  this  cannot  be  assured.  Also,  the  Secretary  of  the  HHS  may  not  make  other  declarations  in  the 
future that cover any of our other product candidates, and the U.S. Congress may reduce coverage under the 
PREP Act or repeal it altogether. Product liability lawsuits may result in substantial liabilities and may require us to 
limit commercialization of our product candidates. 

If we are unable to effectively manufacture our vaccines in sufficient quantities, at sufficient yields or are 
unable to obtain regulatory approvals for a manufacturing facility for our vaccines, we may experience delays 
or  an  adverse  impact  on  product  development,  clinical  trials,  regulatory  approvals  and  commercial 
distribution. 

We are continuing to pursue the manufacture, distribution and clinical testing of NVX-CoV2373, which is 
currently  our  only  commercial  product  and  source  of  product  revenues.  Completion  of  our  clinical  trials  and 
commercialization of NVX-CoV2373 and our other vaccine candidates requires access to, or development of, 
facilities to effectively manufacture NVX-CoV2373 and our other vaccine candidates at sufficient yields and at 
commercial-scale. We have limited experience manufacturing any of our vaccine candidates in the volumes 
necessary to support commercial sales. While we have increased our global manufacturing capacity for NVX-
CoV2373,  our  efforts  to  establish  and  maintain  manufacturing  capabilities  may  not  meet  expectations  as  to 
timing, scale-up, reproducibility, yields, purity, cost, potency or quality. For example, we experienced delays in 
early  2023  in  manufacturing  our  BA.5  clinical  trial  materials,  which  has  the  potential  to  delay  regulatory 
approval  from  the  FDA  for  our  vaccine  candidate  for  the  fall  2023  COVID  vaccine  season.  We  are  highly 
dependent  on  third-party  organizations  to  conduct  a  significant  amount  of  our  vaccine  manufacturing 
activities. We do not have sufficient internal manufacturing infrastructure to support global commercialization 
of  NVX-CoV2373  and  we  have  entered  into  third-party  agreements  for  the  components,  as  well  as  for 
commercial  fill-finish  manufacturing,  for  NVX-CoV2373.  The  antigen  component  of  NVX-CoV2373  is  currently 
being  manufactured  at Novavax  CZ,  as  well  as  partnered manufacturing  sites,  including  SIIPL  in  India  and  SK 
is  currently  being 
bioscience 
manufactured  at  Novavax  AB,  as  well  as  other  partnered  manufacturing  sites,  including  AGC  Biologics  in 
Europe.  Challenges  in  manufacturing  either  the  antigen  component  or  the  adjuvant,  or  issues  in  later 
manufacturing  stages,  could  compromise  production  of  NVX-CoV2373.  Additionally,  we  currently  depend 
exclusively  on  SIIPL  and  SLS  for  co-formulation,  filling,  and  finishing  NVX-CoV2373  and  the  loss  of  this  supplier 
could prevent or delay the delivery of customer orders. 

in  Korea,  and  the  Matrix-MTM  adjuvant  component  of  NVX-CoV2373 

Additionally,  to  ensure  adequate  inventory  supply  and  manage  our  operations,  we  forecast 
anticipated manufacturing requirements and customer demand to predict inventory needs and place orders 
with  our  third-party  manufacturers  based  on  such  predictions.  Our  ability  to  accurately  forecast  demand  for 
NVX-CoV2373  could  be  negatively  affected  by  many  factors,  including  challenges  in  managing  our 
commercial  strategy,  unanticipated  changes  in  general  market  conditions  or  regulatory  matters,  and  market 
demand  for  variant-specific  COVID-19  vaccines,  among  others. 
If  we  underestimate  our  third-party 
manufacturing  requirements,  we  may  not  be  able  to  timely  meet  obligations  under  our  customer  supply 
agreements. Conversely, if we overestimate our third-party manufacturing requirements, we may end up with 
inventory  levels  in  excess  of  customer  demand  that  result  in  a  portion  of  our  inventory  becoming  obsolete  or 
expiring,  as  well  as  inventory  write-downs  or  write-offs,  or  we  may  need  to  cancel  previously  forecasted 
batches  of  product  from  our  third-party  manufacturers,  which  may  result  in  material  cancellation  fees.  In 
September 2022, for example, we entered into a Confidential Settlement Agreement and Release with FUJIFILM 
under  which  we  are  responsible  for  up  to  $185  million  to  FUJIFILM  in  connection  with  the  termination  of 
manufacturing activity. Additionally, in December 2022, we agreed to approximately $95 million in fees owed 
to  AGC  Biologics  in  connection  with  the  cancellation  of  batches  in  2022.  If  we  are  unable  to  accurately 
forecast  demand  for  NVX-CoV2373  and  the  required  services  from  third-party  manufacturers,  our  results  of 
operations could be materially harmed. 

Manufacturing  NVX-CoV2373  and  our  other  vaccine  candidates  involves  a  complicated  process  with 
which we  have  limited experience.  If  we  and our  third-party manufacturers  are  unable to  manufacture NVX-
CoV2373  and  our  other  vaccine  candidates  in  clinical  quantities  or,  if  and  when  necessary,  in  commercial 
quantities  and  at  sufficient  yields  and  at  required  specifications,  then  clinical  trials  and  commercialization  will 
be  delayed,  and  we  will  need  to  identify  and  reach  supply  arrangements  with  additional  third  parties.  Third-
party  manufacturers  also  must  receive  FDA  or  equivalent  foreign  regulatory  body  approval  before  they  can 
produce clinical material or commercial product which could cause delays and alter our production schedule. 
Our  vaccines  are  in  competition  with  other  products  for  access  to  these  third-party  facilities  and  may  be 
subject to delays in manufacture if third parties prioritize other products. We may not be able to enter into any 
necessary  additional  third-party  manufacturing  arrangements  on  acceptable  terms,  or  on  a  timely  basis.  In 
addition,  we  have  to  enter  into  technical  transfer  agreements  and  share  our  know-how  with  the  third-party 
manufacturers, which can be time-consuming and may result in delays. 

50 

51 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Because  of  contractual  restraints  and  the  limited  number  of  third-party  manufacturers  with  the 
expertise,  required  regulatory  approvals  and  facilities  to  manufacture  bulk  vaccines  at  commercial-scale, 
replacement  of  a  manufacturer  may  be  expensive  and  time-consuming  and  may  cause  interruptions  in  the 
production  of  our  vaccine  and  negatively  impact  our  ability  to  timely  meet  obligations  under  our  customer 
supply agreements. We and our third-party manufacturers may also encounter production challenges related 
to: 

•  costs, scale up, and yields; 

• 

• 

shortages of raw materials and supplies; 

shipment delays or other supply chain disruptions 

•  quality control and assurance; 

•  contamination, lot consistency, potency, and purity; 

• 

shortages of qualified personnel and other capacity constraints; 

•  compliance with strictly enforced and evolving federal, state and foreign regulations that vary in each 
country where products might be sold including nationalization or other territory restrictions placed on 
our owned and third-party manufacturing sites; and 

•  capital funding. 

Delays or interruptions could have a material adverse effect on our business, financial condition, results 

of operations and cash flows. 

We  must  identify  vaccines  for  development  with  our  technologies  and  establish  successful  third-party 

relationships. 

The near and long-term viability of our vaccine candidates depend in part on our ability to successfully 
establish  new  strategic  collaborations  with  pharmaceutical  and  biotechnology  companies,  non-profit 
organizations  and  government  agencies.  Establishing  strategic  collaborations  and  obtaining  government 
funding  is  difficult  and  time-consuming.  Potential  collaborators  may  reject  collaborations  based  upon  their 
assessment  of  our  financial,  regulatory  or  intellectual  property  position  or  based  on  their  internal  pipelines; 
government agencies may reject contract or grant applications based on their assessment of public need, the 
public  interest,  our  products’  ability  to  address  these  areas,  or  other  reasons  beyond  our  expectations  or 
control. Collaborators also may seek to modify or terminate relationships. Past success in establishing strategic 
collaborations with pharmaceutical and biotechnology companies, non-profit organizations and government 
agencies in the past is no guarantee of future success in entering into new relationships or in performing under 
existing relationships. If we fail to establish a sufficient number of collaborations or government relationships on 
acceptable terms, or fail to perform under collaborations or relationships to the satisfaction of counter-parties, 
we may not be able to commercialize our vaccine candidates or generate sufficient revenue to fund further 
research and development efforts. 

The collaborations we have established or may establish may not result in the successful development 

or commercialization of any vaccine candidates for several reasons, including the fact that: 

•  we may not have the ability to control the activities of our partners and cannot provide assurance that 
they  will  fulfill  their  obligations  to  us,  including  with  respect  to  the  license,  development  and 
commercialization of vaccine candidates, in a timely manner or at all; 

such  partners  may  not  devote  sufficient  resources  to  our  vaccine  candidates  or  properly  maintain  or 
defend our intellectual property rights; 

• 

52 

•  our  partners  could  independently  develop,  or  develop  with  third  parties,  products  that  compete 
directly or indirectly with our vaccine candidates if such partners believe that competitive products are 
more  likely  to  be  successfully  developed  or  can  be  commercialized  under  terms  that  are  more 
economically attractive than ours; 

•  any failure on the part of our partners to perform or satisfy their obligations to us could lead to delays in 
the  development  or  commercialization  of  our  vaccine  candidates  and  affect  our  ability  to  realize 
product revenue; and 

•  disagreements, including disputes over the ownership of technology developed with such collaborators, 
could result in litigation,  which would be time consuming and expensive, and may delay or terminate 
research and development efforts, regulatory approvals and commercialization activities. 

If  we  or  our  collaborators  fail  to  maintain  our  existing  agreements  or  in  the  event  we  fail  to  establish 
agreements  as  necessary,  we  could  be  required  to  undertake  research,  development,  manufacturing  and 
commercialization activities solely at our own expense. These activities would significantly increase our capital 
requirements  and,  given  our  lack  of  sales,  marketing  and  distribution  capabilities,  significantly  delay  the 
commercialization of our vaccine candidates. 

We  are  highly  dependent  on  the  commercial  success  of  NVX-CoV2373,  and  even  though  we  have 
received provisional registration, conditional marketing authorization or emergency use authorization in certain 
jurisdictions  for  NVX-CoV2373,  and  even  if  we  have  products  licensed  in  additional  markets,  our  vaccine 
products may not be initially or ever profitable. 

We  are  highly  dependent  on  the  commercial  success  of  NVX-CoV2373,  which  is  currently  our  only 
commercial product and source of product revenues. Whether we make a profit from the sale of our vaccine 
products  is  dependent  on  a  number  of  variables,  including  the  costs  we  incur  manufacturing,  testing  and 
releasing,  packaging  and  shipping  such  vaccine  product.  Additionally,  the  CEPI  funding  agreement 
necessitates that we allocate a certain number of doses of NVX-CoV2373 to certain middle and lower income 
countries, and the Grant Agreement with the Bill and Melinda Gates Foundation necessitates that we commit 
to  a  specific  amount  of  sales  in  certain  specified  middle  and  lower  income  countries,  which  may  impact 
negatively our ability to generate profit. We cannot predict when, if at all, our approved vaccine products will 
be profitable to the Company, and, ultimately, we may never generate sufficient revenues from our products 
to reach or maintain profitability or sustain our anticipated levels of operations. 

Even if we successfully commercialize any of our vaccine candidates, either alone or in collaboration, 
we  face  uncertainty  with  respect  to  pricing,  third-party  reimbursement  and  healthcare  reform,  all  of  which 
could be subject to change and could adversely affect any commercial success of our vaccine candidates. 

Our ability to collect revenue from the commercial sale of our vaccines may depend on our ability, and 
that of any current or potential future collaboration partners or customers, to obtain and if obtained, maintain 
adequate levels of approval, coverage and reimbursement for such products from third-party payers such as: 

•  government  health  administration  authorities  such  as  the  Advisory  Committee  for  Immunization 

Practices of the Centers for Disease Control and Prevention; 

•  private health insurers; 

•  managed care organizations; 

•  pharmacy benefit management companies; and 

•  other healthcare related organizations. 

53 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Third-party payers are increasingly challenging the prices charged for medical products and may deny 
coverage  or  offer  inadequate  levels  of  reimbursement  if  they  determine  that  a  prescribed  product  has  not 
received  appropriate  clearances  from  the  FDA,  or  foreign  equivalent,  or  other  government  regulators;  is  not 
used  in  accordance  with  cost-effective  treatment  methods  as  determined  by  the  third-party  payer;  or  is 
experimental, unnecessary or inappropriate. Prices could also be driven down by managed care organizations 
that control or significantly influence utilization of healthcare products. 

In both the U.S. and some foreign jurisdictions, there have been a number of legislative and regulatory 
proposals and initiatives to change the health care system in ways that could affect our ability to sell vaccines 
and could adversely affect the prices that we receive for our vaccine candidates, if approved. Some of these 
proposed and implemented reforms could result in reduced pharmaceutical pricing or reimbursement rates for 
medical products, and while we have no current vaccines available for commercial sale other than subject to 
provisional  registration,  conditional  marketing  authorization  or  emergency  use  authorization  in  certain  foreign 
jurisdictions,  the  impact  of  such  reform  could  nevertheless  adversely  affect  our  business  strategy,  operations 
and  financial  results.  For  example,  the  Affordable  Care  Act  (“ACA”)  contained  several  cost  containment 
measures that could adversely affect our future revenue, including, for example, increased drug rebates under 
Medicaid  for  brand  name  prescription  drugs,  extension  of  Medicaid  rebates  to  Medicaid  managed  care 
organizations,  and  extension  of  so-called  340B  discounted  pricing  on  pharmaceuticals  sold  to  certain 
healthcare providers. Additional provisions of the healthcare reform laws that may negatively affect our future 
revenue  and  prospects  for  profitability  include  the  assessment  of  an  annual  fee  based  on  our  proportionate 
share  of  sales  of  brand  name  prescription  drugs  to  certain  government  programs,  including  Medicare  and 
Medicaid.  The  ACA  also  established  a  Medicare  Part  D  coverage  gap  discount  program,  in  which 
manufacturers must agree to offer 70% point-of-sale discounts off negotiated prices of applicable branded on 
drugs  (including  vaccines)  to  eligible  beneficiaries  during  their  coverage  gap  period  (the  so-called  “donut 
hole”),  as  condition  for  the  manufacturer’s  outpatient  drugs  to  be  covered  under  Medicare  Part  D.  Other 
aspects  of  healthcare  reform,  such  as  expanded  government  enforcement  authority  and  heightened 
standards that could increase compliance-related costs, could also affect our business.  

Further, we face uncertainties because of occasional political, legislative, and administrative efforts to 
substantially  modify  or  invalidate  some  or  all  of  the  provisions  of  the  ACA.  For  example,  in  2017,  the  Trump 
administration  withheld  the  cost-sharing  subsidies  paid  to  ACA  health  insurance  exchange  plans  serving  low-
income  enrollees.  The  Tax  Cut  and  Jobs  Act  (“TCJA”)  was  also  enacted  at  the  end  of  2017  and  included 
provisions  that  affected  healthcare  insurance  coverage  and  payment,  such  as  the  elimination  of  the  tax 
penalty  for  individuals  who  do  not  maintain  sufficient  health  insurance  coverage  beginning  in  2019  (the  so-
called “individual mandate”).  

Through  the  American  Rescue  Plan  Act  of  2021,  the  Biden  Administration  increased  subsidies  for 
coverage purchased through ACA health insurance exchanges and extended eligibility for subsidies to higher 
income levels. On December 14, 2018, a U.S. District Court Judge in the Northern District of Texas ruled that the 
individual mandate is a critical and inseverable feature of the ACA, and therefore, because it was repealed as 
part of the TCJA, the remaining provisions of the ACA are invalid as well. On December 18, 2019, the U.S. Court 
of Appeals for the 5th Circuit ruled that the individual mandate was unconstitutional but remanded the case 
back  to  the  District  Court  to  determine  whether  the  remaining  provisions  of  the  ACA  are  invalid  as  well.  On 
March 2, 2020, the U.S. Supreme Court granted the petitions for writs of certiorari to review the case, and oral 
arguments  were  heard  on  November  10,  2020.  On  June  17,  2021,  the  U.S.  Supreme  Court  dismissed  the  most 
recent judicial challenge to the ACA brought by several states without specifically ruling on the constitutionality 
of the ACA. Separately, President Biden issued an Executive Order to initiate a special enrollment period from 
February  15,  2021  through  August  15,  2021  for  purposes  of  obtaining  health  insurance  coverage  through  the 
ACA  marketplace.  The  Executive  Order  also  instructed  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. 
On  April  5,  2022,  the  Biden  administration  issued  an  Executive  Order  directing  agencies  “with  responsibilities 
related to Americans’ access to health coverage” to “review agency actions to identify ways to continue to 
expand  the  availability  of  affordable  health  coverage.”  It  is  also  unclear  how  these  and  other  healthcare 
reform measures of the Biden administration or other efforts, if any, to challenge, repeal or replace the ACA, will 
impact our business. 

Other  legislative  changes  have  been  proposed  and  adopted  since  the  ACA  was  enacted.  These 
changes  include  aggregate  reductions  to  Medicare  payments  to  providers  of  2%  per  fiscal  year  pursuant  to 
the Budget Control Act of 2011 and subsequent laws, which began in 2013 and, due to subsequent legislative 
amendments, will stay in effect through 2030 unless additional Congressional action is taken. In January 2013, 
the  American  Taxpayer  Relief  Act  of  2012  was  signed  into  law,  which,  among  other  things,  further  reduced 
Medicare  payments  to  several  types  of  providers,  including  hospitals,  imaging  centers  and  cancer  treatment 
centers,  and  increased  the  statute  of  limitations  period  for  the  government  to  recover  overpayments  to 
providers  from  three  to  five  years.  New  laws  may  result  in  additional  reductions  in  Medicare  and  other 
healthcare  funding,  which  may  materially  adversely  affect  customer  demand  and  affordability  for  our 
products and, accordingly, the results of our financial operations. Additionally, the pharmaceutical industry has 
also been the subject of significant publicity in recent years regarding the pricing of pharmaceutical products, 
including publicity and pressure resulting from prices charged by pharmaceutical companies for new products 
as well as price increases by pharmaceutical companies on older products that some people have deemed 
excessive. As  a  result,  pharmaceutical  product  prices  have  been  the  focus  of  increased  scrutiny  by  the USG, 
including certain state attorneys general, members of congress, presidential candidates and the United States 
Department of Justice. If reforms in the health care industry make reimbursement for our potential products less 
likely, the market for our potential products will be reduced, and we could lose potential sources of revenue. 
The existence or threat of cost control measures could cause our corporate collaborators to be less willing or 
able  to  pursue  research  and  development  programs  related  to  our  vaccine  candidates.  Further,  it  is  also 
possible  that  additional  governmental  action  is  taken  in  response  to  the  COVID-19  pandemic.  We  cannot 
predict  the  ultimate  content,  timing  or  effect  of  any  healthcare  reform  legislation  or  the  impact  of  potential 
legislation on us. 

Even if we receive regulatory approvals for our vaccine candidates, including NVX-CoV2373, coverage 
and reimbursement may be subject to unique and changing regulatory policies. For example, under the ACA 
preventive  care  mandate,  non-grandfathered  group  health  plans  and  health  insurance  coverage  offered  in 
the individual or group market typically have at least one year before they must provide first-dollar coverage 
for a newly issued preventive care requirement or guideline. However, pursuant to the Coronavirus Aid, Relief, 
and  Economic  Security  Act  (“CARES  Act”),  non-grandfathered  group  health  plans  and  health  insurance 
coverage offered in the individual or group market must cover any qualifying coronavirus preventive service 15 
business  days  after  the  United  States  Preventive  Services  Task  Force,  or  Advisory  Committee  on  Immunization 
Practices  (“ACIP”)  designates  such  service  as  preventive.  Further,  third-party  reimbursement  for  providers 
administering  COVID-19  vaccines  may  affect  market  acceptance  of  NVX-CoV2373,  if  we  receive  regulatory 
approval. Currently, the CARES Act and its implementing regulations state that (i) providers that participate in 
the U.S. Centers for Disease Control and Prevention’s COVID-19 Vaccination Program must administer a COVID-
19  immunization  regardless  of  an  individual’s  ability  to  pay  or  health  insurance  coverage  status,  (ii)  providers 
may  not  seek  any  reimbursement,  including  through  balance  billing,  from  an  immunization  recipient,  (iii) 
coverage is required, without cost-sharing, for the administration of the immunization even if a third party, such 
as  the  federal  government,  pays  for  the  cost  of  the  immunization,  and  (iv)  for  the  duration  of  the  COVID-19 
public health emergency (the “PHE”), private health insurance plans must cover COVID-19 immunizations and 
their administration even when provided by out-of-network providers. Even if we receive regulatory approvals 
for  NVX-CoV2373,  there  is  no  guarantee  that  all  payors  will  provide  coverage  and  reimbursement  for  our 
product  after  the  termination  of  the  PHE,  planned  for  May  11,  2023,  nor  can  we  guarantee  that  even  if 
coverage  is  provided,  the  reimbursement  amount  will  be  high  enough  to  allow  us  to  establish  or  maintain 
pricing  sufficient  to  realize  a  sufficient  return  on  our  investment.  We  cannot  predict  continued  prevalence  of 
COVID-19, whether herd immunity will be achieved (which would affect the need for  future administration of 
COVID-19 vaccines), or whether NVX-CoV2373 will be effective against continuing mutations or variants of the 
SARS-CoV-2 virus. 

54 

55 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Since  the  beginning  of  the  COVID-19  pandemic,  the  U.S.  federal  government  has  been  the 
predominant purchaser of COVID-19 vaccines, making it possible for population-wide access to vaccinations. 
This population-wide access may change as the pandemic moves past the crisis phase, the PHE expires, and 
the  market  transitions  to  a  third(cid:486)party  reimbursement  model.  This  transition  to  a  more  traditional  third(cid:486)party 
reimbursement  model  is  not  tied  to  the  ending  of  the  PHE  and  in  part  reflects  the  fact  that  the  U.S.  federal 
government  has  not  received  additional  funds  from  Congress  to  continue  to  purchase  more  vaccines.  As 
federal  funding  declines  for  COVID-19  vaccines,  the  USG  will  most  likely  transition  to  standard  commercial 
purchasing  through  different  health  care  system  channels,  including  commercial  insurers  and  pharmacy 
benefit managers, and consequently shift the cost of COVID-19 vaccines to insurers and patients (in the form of 
premiums  and  out-of-network  costs).  With  respect  to  the  government  health  care  programs  and  commercial 
insurance,  there  may  no  longer  be  blanket  coverage  of  COVID-19  vaccines  without,  in  certain  instances, 
accompanying  conditions  of  reimbursement,  such  as  the  institution  of  prior  authorization  protocols.  Medicare 
(including traditional Medicare and Medicare Advantage) will continue to pay for vaccinations in full; starting 
January 1, 2023, all Medicare Part D plans are required to cover all adult vaccines recommended by the ACIP, 
with no cost-sharing, even if the beneficiary is in the deductible phase of the benefit. Provisions in the ARPA and 
IRA require Medicaid (specifically, with respect to enrollees who receive coverage under traditional Medicaid 
and  all  Medicaid  medically  needy  enrollees 
in  specified  states)  and  CHIP  programs  to  cover  all 
ACIP(cid:486)recommended  vaccines,  including  COVID(cid:486)19  vaccines/boosters  with  no  cost  sharing  even  when  the 
emergency declarations expire and there is no longer any supply of federally purchased vaccines. Under the 
ACA, people enrolled in non(cid:486)grandfathered plans (i.e., the vast majority of people with private insurance) will 
continue to pay nothing for ACIP(cid:486)recommended COVID(cid:486)19 vaccines and associated appointments, so long as 
the enrollee receives this care from an in(cid:486)network provider. Even if consumers are guaranteed free access or 
protected  against  some  costs,  they  could  face  access  challenges  to  our  product  if  sufficient  amounts  of  our 
product  are  not  available  compared  to  that  of  our  competitors  or  not  procured  by  pharmacies  or  other 
providers. 

We have limited marketing capabilities, and if we are unable to enter into collaborations with marketing 
partners or develop our own sales and marketing capability, we may not be successful in commercializing any 
approved products. 

Although  we  have  initiated  commercialization  of  NVX-CoV2373,  we  currently  have  limited  dedicated 
sales, marketing or distribution capabilities. As a result, we depend on collaborations with third parties that have 
established  distribution  systems  and  sales  forces,  including  our  collaboration  with  SIIPL,  among  others.  To  the 
extent  that  we  enter  into  co-promotion  or  other  licensing  arrangements,  our  revenue  will  depend  upon  the 
efforts  of  third  parties,  over  which  we  may  have  little  or  no  control.  If  we  are  unable  to  reach  and  maintain 
agreements with one or more pharmaceutical companies or collaborators, we may be required to market our 
products directly. Developing a marketing and sales force is expensive and time-consuming and could delay a 
product launch. We may not be able to attract and retain qualified sales personnel or otherwise develop this 
capability. 

Our  vaccine  candidates  may  never  achieve  market  acceptance  even  if  we  obtain  full  regulatory 

approvals. 

Even  if  we  receive  full  regulatory  approvals  for  the  commercial  sale  of  our  vaccine  candidates,  the 
commercial  success  of  these  vaccine  candidates  will  depend  on,  among  other  things,  their  acceptance  by 
physicians,  patients  and  third-party  payers,  such  as  health  insurance  companies  and  other  members  of  the 
medical  community,  as  a  vaccine  and  cost-effective  alternative  to  competing  products.  If  our  vaccine 
candidates  fail  to  gain  market  acceptance,  we  may  be  unable  to  earn  sufficient  revenue  to  continue  our 
business. Market acceptance of, and demand for, any product that we may develop and commercialize will 
depend on many factors, including: 

•  our ability to provide acceptable evidence of safety and efficacy (including against emerging COVID-

19 variants); 

• 

the prevalence and severity of adverse side effects; 

•  whether our vaccines are differentiated from other vaccines; 

56 

•  availability, relative cost and relative efficacy of alternative and competing treatments; 

• 

the effectiveness of our marketing and distribution strategy; 

•  publicity concerning our products or competing products and treatments; and 

•  our ability to obtain sufficient third party insurance coverage or reimbursement. 

If our vaccine candidates do not become widely accepted by physicians, patients, third-party payers 
and other members of the medical community as well as the relevant public health authorities responsible for 
scheduling  immunizations,  our  business,  financial  condition  and  results  of  operations  could  be  materially  and 
adversely affected. 

We may not be able to secure sufficient supplies of a key component of our adjuvant technology. 

Because an important component of our adjuvant technology is extracted from a species of soap-bark 
tree  (Quillaja  saponaria)  grown  in  Chile,  we  need  long  term  access  to  quillaja  extract  with  a  consistent  and 
sufficiently high quality. We need a secure supply of raw material, as well as back-up suppliers, or our adjuvant 
products  may  be  delayed  and  we  may  not  be  able  to  meet  our  obligations  under  our  various  collaboration 
and supply agreements. 

Current or future regional relationships may hinder our ability to engage in larger transactions. 

We  have  entered  into  regional  collaborations  to  develop,  manufacture  and  distribute  our  vaccine 
candidates  in  certain  parts  of  the  world,  and  we  anticipate  entering  into  additional  regional  collaborations. 
Our  relationships  with  SIIPL,  Takeda,  and  SK  bioscience  are  examples  of  these  regional  relationships.  These 
relationships  often  involve  the  licensing  of  our  technology  to  our  partner  or  entering  into  a  distribution 
agreement,  frequently  on  an  exclusive  basis.  Generally,  exclusive  agreements  are  restricted  to  certain 
territories. Because we have entered into exclusive license and distribution agreements, larger companies may 
not  be  interested,  or  able,  to  enter  into  collaborations  with  us  on  a  worldwide-scale.  Also,  these  regional 
relationships may make us an unattractive target for an acquisition. 

Our  product  candidates  are  sensitive  to  shipping  and  storage  conditions,  which  could  subject  our 

vaccine candidates to risk of loss or damage. 

Our  vaccine  candidates  are  sensitive  to  storage  and  handling  conditions.  Loss  in  vaccine  candidates 
could occur if the product or product intermediates are not stored or handled properly. It is possible that our 
vaccine  candidates  could  be  lost  due  to  expiration  prior  to  use.  If  we  do  not  effectively  maintain  our  supply 
logistics, then we may experience an unusual number of returned or out of date products. Failure to effectively 
maintain our supply logistics, by us or third parties, could lead to additional manufacturing costs and delays in 
our ability to supply required quantities for clinical trials or otherwise. 

Our  vaccine  candidates  could  become  subject  to  a  product  recall  which  could  harm  our  reputation, 

business, and financial results. 

The FDA and similar foreign governmental authorities have the authority to require the recall of certain 
vaccine candidates. Manufacturers may, under their own initiative, recall a product if any material deficiency 
in  a  product  is  found.  A  government-mandated  or  voluntary  recall  by  us  or  our  strategic  collaborators  could 
occur as a result of manufacturing errors, design or labeling defects or other deficiencies and issues. Recalls of 
any of our vaccine candidates would divert managerial and financial resources and have an adverse effect 
on  our  financial  condition  and  results  of  operations.  A  recall  announcement  could  harm  our  reputation  with 
customers and negatively affect our sales, if any. 

57 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risks Related to Our Industry and Competition 

Many  of  our  competitors  have  significantly  greater  resources  and  experience,  which  may  negatively 

impact our commercial opportunities and those of our current and future licensees. 

The  biotechnology  and  pharmaceutical  industries  are  subject  to  intense  competition  and  rapid  and 
significant  technological  change.  We  have  many  potential  competitors,  including  major  pharmaceutical 
companies,  specialized  biotechnology  firms,  academic  institutions,  government  agencies  and  private  and 
public  research  institutions.  Many  of  our  competitors  have  significantly  greater  financial  and  technical 
resources, experience and expertise in: 

• 

research and development; 

•  preclinical testing; 

•  designing and implementing clinical trials; 

• 

regulatory processes and approvals; 

•  production and manufacturing; and 

• 

sales and marketing of approved products.  

Principal competitive factors in our industry include: 

• 

the quality and breadth of an organization’s technology; 

•  management of the organization and the execution of the organization’s strategy; 

• 

the  skill  and  experience  of  an  organization’s  employees  and  its  ability  to  recruit  and  retain  skilled  and 
experienced employees; 

•  an organization’s intellectual property portfolio; 

• 

• 

the range of capabilities, from target identification and validation to drug discovery and development 
to manufacturing and marketing; and 

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

Large  and  established  companies,  such  as  Merck  &  Co.,  Inc.,  GlaxoSmithKline  plc,  CSL  Ltd.,  Sanofi 
Pasteur,  SA,  Pfizer  Inc.,  Johnson  &  Johnson,  AstraZeneca,  and  Moderna,  among  others,  compete  in  the 
vaccine market. In particular, these companies have greater experience and expertise in securing government 
contracts and grants to support their research and development efforts, conducting testing and clinical trials, 
obtaining  regulatory  approvals  to  market  products,  manufacturing  such  products  on  a  broad  scale  and 
marketing approved products. 

Regardless of the disease, smaller or early-stage companies and research institutions also may prove to 
be  significant  competitors,  particularly  through  collaborative  arrangements  with  large  and  established 
pharmaceutical  companies.  As  these  companies  develop  their  technologies,  they  may  develop  proprietary 
positions, which may prevent or limit our product development and commercialization efforts. We will also face 
competition  from  these  parties  in  recruiting  and  retaining  qualified  scientific  and  management  personnel, 
establishing  clinical  trial  sites  and  participant  registration  for  clinical  trials  and  in  acquiring  and  in-licensing 
technologies and products complementary to our programs or potentially advantageous to our business. If any 
of our competitors succeed in obtaining approval from the FDA or other regulatory authorities for their products 
sooner than we do or for products that are more effective or less costly than ours, our commercial opportunity 
could be significantly reduced. 

In order to effectively compete, we will have to make substantial investments in development, testing, 
manufacturing and sales and marketing or partner with one or more established companies. We may not be 
successful  in  gaining  significant  market  share  for  any  vaccine.  Our  technologies  and  vaccines  also  may  be 
rendered  obsolete  or  non-competitive  as  a  result  of  products  introduced  by  our  competitors  to  the 
marketplace more rapidly and at a lower cost. 

There is significant competition in the development of a vaccine against COVID-19, influenza, and RSV 

and we may never see returns on the significant resources we are devoting to our vaccine candidates. 

Our COVID-19 vaccine has moved rapidly through the regulatory review and authorization processes in 
the  U.S.  and  other  jurisdictions.  The  speed  at  which  COVID-19  vaccines  and  therapeutics  are  being  created 
and tested is atypical, and evolving or changing plans or priorities within the FDA or other regulatory authorities, 
including changes based on new knowledge of COVID-19 and how the disease, and new variants of the virus, 
affect  the  human  body,  may  significantly  affect  our  ability  to  establish  a  competitive  market  share  for  our 
COVID-19  vaccine.  A  large  number  of  vaccine  manufacturers,  academic  institutions  and  other  organizations 
have developed COVID-19 vaccines or are developing COVID-19 vaccine candidates. In particular, Moderna, 
and  Pfizer/BioNTech  have  received  full  regulatory  approvals  for  their  COVID-19  vaccines  and,  along  with 
Johnson  &  Johnson  have  received  emergency  use  authorizations  for  their  COVID-19  vaccines  in  the  U.S.  and 
other countries. Many other companies, including AstraZeneca, Sinovac Biotech, and Sinopharm are in various 
stages  of  developing  and  obtaining  marketing  authorization  for  COVID-19  vaccine  candidates.  All  of  these 
companies have  obtained  the  relevant  Emergency Use  Licenses  (“EULs”)  from  the  World  Health  Organization 
for  their  respective  vaccines  to  be  supplied  to  the  countries  or  international  coalition  partners,  including  the 
relevant  United  Nations  agencies,  which  rely  upon  the  World  Health  Organization’s  EULs  to  support  the  local 
immunization  programs.  Despite  funding  provided  to  us  to  date,  many  of  our  competitors  pursuing  vaccine 
candidates  have  significantly  greater  product  candidate  development,  manufacturing  and  marketing 
resources  than  we  do.  Larger  pharmaceutical  and  biotechnology  companies  have  extensive  experience  in 
clinical  testing  and  obtaining  regulatory  approval  for  their  products  and  may  have  the  resources  to  heavily 
invest  to  accelerate  discovery  and  development  of  their  vaccine  candidates.  The  success  of  our  COVID-19 
vaccine  will  depend,  in  part,  on  its  relative  safety,  efficacy  (including  against  emerging  variant  strains),  side 
effect profile, convenience, and cost. COVID-19 vaccines approved prior to our vaccine satisfy a portion of the 
demand  for  initial  vaccinations,  and  we  no  longer  have  access  to  that  opportunity.  In  addition,  COVID-19 
vaccines approved prior to our vaccine may develop broad market acceptance that we are challenged to 
overcome. For example, in the U.S., the FDA granted a Biologics License Application (“BLA”) in August 2021 to 
the Pfizer/BioNTech vaccine as a two-dose primary series for the prevention of COVID-19 in individuals 12 years 
of age and older, and in January 2022 to the Moderna vaccine as a two-dose primary series for the prevention 
of  COVID-19  in  individuals  18  years  of  age  and  older.  The  FDA  amended  the  Pfizer-BioNTech  emergency  use 
authorization on September 22, 2021, and the Moderna emergency use authorization and Johnson & Johnson 
emergency  use  authorization  on  October  20,  2021,  to  authorize  the  use  of  a  single  booster  dose  for  certain 
populations after completion of primary vaccination with any FDA-authorized or approved COVID-19 vaccine. 
The  FDA  then  amended  both  of  the  Pfizer-BioNTech  emergency  use  authorization  and  the  Moderna 
emergency use authorization again on November 19, 2021, to authorize the use of such a single booster dose 
for  all  patients  18  years  and  older.  The  FDA  has  since  amended  the  Pfizer-BioNTech  emergency  use 
authorization to authorize the use of the single booster dose for individuals 5 years and older and the Moderna 
emergency  use  authorization  to  authorize  the  use  of  the single  booster dose  for  individuals  6  years  and  older 
and for individuals 6 months to 5 years who have received the primary Moderna vaccine series. The FDA has 
also approved Gilead’s Veklury (remdesivir) for treatment of COVID-19 in both adult and pediatric populations, 
as well as Eli Lilly’s Olumiant (baricitinib) and Genentech’s Actemra (tocilizumab) for treatment of COVID-19 in 
certain  hospitalized  adults.  Furthermore,  if  any  competitors  are  successful  in  producing  a  more  efficacious 
vaccine or other treatment for COVID-19 (including against emerging variant strains), or if any competitors are 
able  to  manufacture  and  distribute  any  such  vaccines  or  treatments  with  greater  efficiency  there  may  be  a 
diversion of potential governmental and other funding away from us and toward such other parties. 

We  are  allocating  significant 

the  development  and 
financial  and  personnel 
commercialization  of  NVX-CoV2373,  which  may  cause  delays  in  or  otherwise  negatively  impact  our  other 
development programs. Our business could be negatively impacted by our allocation of significant resources 
to combating a global health threat that is unpredictable or against which our vaccine may ultimately prove 
unsuccessful or unprofitable. 

resources 

to 

58 

59 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Many  seasonal  influenza  vaccines  are  currently  approved  and  marketed.  Competition  in  the  sale  of 
these  seasonal  influenza  vaccines  is  intense.  Therefore,  newly  developed  and  approved  products  must  be 
differentiated from existing vaccines in order to have commercial success. In order to show differentiation in the 
seasonal influenza market, a product may need to be more efficacious, particularly in older adults, and/or be 
less  expensive  or  quicker  to  manufacture.  Many  competitors  are  working  on  new  products  and  new 
generations  of  current  products,  intended  to  be  more  efficacious  than  those  currently  marketed.  Our 
nanoparticle  seasonal  influenza  vaccine  candidate  may  not  prove  to  be  more  efficacious  than  current 
products or products under development by our competitors. Further, our in-house or third-party manufacturing 
arrangements  may  not  provide  enough  savings  of  time  or  money  to  provide  the  required  differentiation  for 
commercial success. 

We  are  also  aware  that  there  are  multiple  companies  with  active  RSV  vaccine  programs  at  various 
stages  of  development.  Thus,  while  there  is  no  RSV  vaccine  currently  on  the  market,  there  is  likely  to  be 
significant  and  consistent  competition  as  these  active  programs  mature.  Different  RSV  vaccines  may  work 
better for different segments of the population, so it may be difficult for a single RSV vaccine manufacturer to 
provide vaccines that are marketable to multiple population segments. Geographic markets are also likely to 
vary significantly, which may make it difficult to market a single RSV vaccine worldwide. Even if a manufacturer 
brings an RSV vaccine to license, it is likely that competitors will continue to work on new products that could 
be more efficacious and/or less expensive. Even if our RSV vaccine candidate is developed in the future and 
receives  regulatory  approval,  it  may  not  achieve  significant  sales  if  other,  more  effective  vaccines  under 
development by our competitors are also approved. 

Risks Related to Regulatory and Compliance Matters 

We may not succeed in obtaining full FDA licensure or foreign regulatory approvals necessary to sell our 

vaccine candidates. 

The  development,  manufacture  and  marketing  of  our  pharmaceutical  and  biological  products  are 
subject to government regulation by the FDA and regulatory authorities in other jurisdictions, including the EMA, 
the  Czech  Republic’s  State  Institute  for  Drug  Control  (SUKL)  with  respect  to  our  manufacturing  facility  in  the 
Czech  Republic  and  the  Swedish  Medical  Products  Agency  (Läkemedelsverket,  LV)  with  respect  to  our 
adjuvant  product  being  developed  in  Sweden,  as  well  as  other  country  authorities  into  which  active 
pharmaceutical  ingredients  and  excipients  are  imported  and/or  manufactured  by  us  or  our  sub-contracted 
manufacturers.  In  the  U.S.  and  most  foreign  countries,  we  must  complete  rigorous  preclinical  testing  and 
extensive clinical trials that demonstrate the safety and efficacy of a product in order to apply for regulatory 
approval to market the product. Additionally, we must demonstrate that our manufacturing facilities, processes 
and controls are adequate with respect to such product to assure safety, purity and potency and comply with 
applicable  good  manufacturing  practice  requirements.  None  of  our  vaccine  candidates  has  yet  gained  full 
regulatory  approval  in  the  U.S.,  although  NVX-CoV2373  has  received  provisional  registration,  conditional 
marketing authorization or emergency use authorization in the U.S., Canada, Australia, New Zealand, the E.U., 
the United Kingdom, India, Indonesia, the Philippines, and Singapore, and South Korea as well as EUL from the 
World  Health  Organization.  We  also  have  vaccine  candidates  in  clinical  trials  and  preclinical  laboratory  or 
animal studies.  

Our products might fail to meet their primary endpoints in clinical trials, meaning that we will not have 

the clinical data required to support regulatory approvals. 

The  steps  generally  required  by  the  FDA  before  our  proposed  investigational  products  may  be 

marketed in the U.S. include: 

•  performance of preclinical (animal and laboratory) tests; 

• 

submission to the FDA of an IND, which must become effective before clinical trials may commence; 

•  performance of adequate and well controlled clinical trials to establish the safety and efficacy of the 

investigational product in the intended target population; 

60 

•  performance of a consistent and reproducible manufacturing process at commercial scale capable of 

passing FDA inspection; 

submission to the FDA of a BLA or a NDA; and 

FDA approval of the BLA or NDA before any commercial sale or shipment of the product. 

• 

• 

Clinical trials that we undertake in other countries will be subject to similar or equivalent processes and 
requirements, In Europe, as well as an authorization for the trial itself, it is necessary to obtain the consent of a 
local ethics committee for each trial site and to provide for publication specific information about the trial and 
its outcome. If endpoints are not met, this information will be made publicly available and could be damaging 
to the reputation of the Company. 

These  processes  are  expensive  and  can  take  many  years  to  complete,  and  we  may  not  be  able  to 
demonstrate  the  safety,  purity,  potency  and  efficacy  of  our  vaccine  candidates  to  the  satisfaction  of 
regulatory authorities. The start of clinical trials can be delayed or take longer than anticipated for many and 
varied  reasons,  many  of  which  are  out  of  our  control.  Safety  concerns  may  emerge  that  could  lengthen  the 
ongoing clinical trials or require additional clinical trials to be conducted. Promising results in early clinical trials 
may  not  be  replicated  in  subsequent  clinical  trials.  Regulatory  authorities  may  also  require  additional  testing, 
and we may be required to demonstrate that our proposed products represent an improved form of treatment 
over existing therapies, which we may be unable to do without conducting further clinical trials. Moreover, if a 
regulatory  authority  grants  regulatory  approval  of  a  product,  the  approval  may  be  limited  to  specific 
indications or limited with respect to its distribution. Expanded or additional indications for approved products 
may not be approved, which could limit our revenue. Foreign regulatory authorities may apply similar limitations 
or may refuse to grant any approval. Consequently, even if  we believe that preclinical and clinical data are 
sufficient to support regulatory approval for our vaccine candidates, the FDA and foreign regulatory authorities 
ultimately may not grant approval for commercial sale in their applicable jurisdiction, or may impose regulatory 
requirements  that  make  further  pursuit  of  approval  uneconomical  in  one  or  more  jurisdictions.  If  our  vaccine 
candidates are not approved, our ability to generate revenue will be limited, and our business will be adversely 
affected. 

We  may  fail  to  obtain  regulatory  approval  for  our  products  on  a  timely  basis  or  comply  with  our 

continuing regulatory obligations after approval is obtained. 

Delays in obtaining regulatory approval can be extremely costly in terms of lost sales opportunities, loss 
of any potential marketing advantage of being early to market and increased clinical trial costs. For example, 
certain  of  our  APAs  and  supply  agreements  may  be  terminated  by  the  counterparty  if  we  do  not  timely 
achieve requisite regulatory approval for NVX-CoV2373 in the relevant jurisdictions under such agreements. The 
speed with which we begin and complete the preclinical studies necessary to begin clinical trials, the clinical 
trials  themselves  and  our  applications  for  marketing  approval  will  depend  on  several  factors,  including  the 
following: 

•  our  ability  to  scale-up  and  maintain  manufacturing  capability  that  reproducibly  generates  consistent 
yields of product with required purity, potency and quality; that such scale-up occurs on a timely basis; 
and that we have access to sufficient quantities of materials for use in necessary preclinical studies and 
clinical trials; 

• 

regulatory authority review and approval of proposed clinical trial protocols; 

•  approval  of  clinical  trials  protocols  and  informed  consent  forms  by  institutional  review  boards 

responsible for overseeing the ethical conduct of the trial; 

• 

the rate of participant enrollment and retention, which is a function of many factors, including the size 
of  the  participant  population,  the  proximity  of  participants  to  clinical  sites,  the  eligibility  criteria  for  the 
clinical trial and the nature of the protocol; 

•  unfavorable test results or side effects experienced by clinical trial participants; 

61 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
•  analysis  of  data  obtained  from  preclinical  and  clinical  activities,  which  are  susceptible  to  varying 
interpretations and which interpretations could delay, limit, result in the suspension or termination of, or 
prevent further conduct of clinical studies or regulatory approval; 

• 

the availability of skilled and experienced staff to conduct and monitor clinical trials and to prepare the 
appropriate regulatory applications; and 

•  changes  in  the  policies  of  regulatory  authorities  for  drug  or  vaccine  approval  during  the  period  of 

product development. 

We have somewhat limited experience in conducting and managing the preclinical studies and clinical 
trials necessary to obtain regulatory marketing approvals. We may not be permitted to continue or commence 
additional  clinical  trials.  We  also  face  the  risk  that  the  results  of  our  clinical  trials  may  be  inconsistent  with  the 
results  obtained  in  preclinical  studies  or  clinical  trials  of  similar  products  or  that  the  results  obtained  in  later 
phases of clinical trials may be inconsistent with those obtained in earlier phases. A number of companies in the 
biotechnology and product development industry have suffered significant setbacks in advanced clinical trials, 
even after experiencing promising results in early animal and human testing. 

Regulatory agencies may require us or our collaborators to delay, restrict or discontinue clinical trials on 
various grounds, including a finding that the participants are being exposed to an unacceptable health risk. In 
addition, we or our collaborators may be unable to submit applications to regulatory agencies within the time 
frame  we  currently  expect.  Once  submitted,  applications  must  be  approved  by  various  regulatory  agencies 
before  we  or  our  collaborators  can  commercialize  the  product  described  in  the  application.  All  statutes  and 
regulations governing the conduct of clinical trials are subject to change in the future, which could affect the 
cost of such clinical trials. Any unanticipated costs or delays in our clinical trials or regulatory submissions could 
delay our ability to generate revenue and harm our financial condition and results of operations. 

Failure  to  obtain  regulatory  approval  in  foreign  jurisdictions  would  prevent  us  from  marketing  our 

products internationally. 

We intend to have our vaccine candidates marketed outside the U.S. In furtherance of this objective, 
we  have  entered  into  supply  agreements  with  various  foreign  governments  and  international  distribution 
agreements with commercial entities. In order to market our products in the European Union, United Kingdom, 
India,  Asia  and  many  other  non-U.S.  jurisdictions,  we  must  obtain  separate  regulatory  approvals  and  comply 
with numerous and varying regulatory requirements. The approval procedure varies among countries and can 
involve additional testing and data review. The time required to obtain foreign regulatory approval may differ 
from that required to obtain FDA approval. The foreign regulatory approval process may include all of the risks 
associated with obtaining FDA approval. Additionally, regulatory authorities outside the U.S. might not accept 
data  from  trials  conducted  in  other  countries.  Although  NVX-CoV2373  has  received  provisional  registration, 
conditional  marketing  authorization  or  emergency  use  authorization  in  a  number  of  jurisdictions,  we  may  not 
obtain regulatory approvals in other relevant jurisdictions on a timely basis, if at all. Approval by one regulatory 
agency  does  not ensure  approval  by  regulatory  agencies  in  other  jurisdictions.  However,  a  failure  or  delay  in 
obtaining  regulatory  approval  in  one  jurisdiction  may  have  a  negative  effect  on  the  regulatory  approval 
process in other jurisdictions, including approval by the FDA. The failure to obtain regulatory approval in foreign 
jurisdictions could harm our business. 

62 

The  regulatory  pathway  for  NVX-CoV2373  is  continually  evolving  and  may  result  in  unexpected  or 

unforeseen challenges. 

The  regulatory  pathway  for  NVX-CoV2373  is  evolving  and  failure  by  us  to  comply  with  any  laws,  rules 
and standards, some of which may not exist yet or are subject to interpretation and may be subject to change, 
could  result  in  a  variety  of  adverse  consequences,  including  penalties,  fines  and  delays  in  vaccine  licensure. 
Efforts to comply with evolving laws, regulations and standards have resulted in, and are likely to continue to 
result in, increased general and administrative expenses and a diversion of management time and attention to 
regulatory  compliance  activities.  For  example,  the  rules,  regulations  and  standards  governing  the  USG 
Agreement are uncertain and may evolve as the program progresses. Such rules or standards may adversely 
affect our plans to develop NVX-CoV2373 and failure by us to comply with any laws, rules or standards, some of 
which may not exist yet or may change, could result in a range of adverse consequences, such as penalties, 
fines or failure to receive funding. 

The speed at which multiple stakeholders are moving to create, test and approve vaccines for COVID-
19  is  highly  unusual  and  may  increase  the  risks  associated  with  traditional  vaccine  development,  which 
typically takes  between  eight  and  ten years.  Given  this accelerated timeline,  we  and  regulators,  such  as the 
FDA,  the  EMA,  and  the  UK’s  Medicines  and  Healthcare  Products  Regulatory  Agency  (“MHRA”)  may  make 
decisions  more  rapidly  than  is  typical.  Evolving  or  changing  plans  or  priorities  at  the  FDA  or  other  regulatory 
bodies to whom we wish to apply for authorization, including based on new knowledge of COVID-19 and how 
the  disease  affects  the  human  body,  and  new  variants  of  the  virus,  may  significantly  affect  the  regulatory 
pathway  for  NVX-CoV2373.  Results  from  clinical  testing  may  raise  new  questions  and  require  us  to  redesign 
proposed  clinical  trials,  including  revising  proposed  endpoints  or  adding  new  clinical  trial  sites  or  cohorts  of 
subjects.  In  addition,  the  FDA’s  or  other  regulatory  authorities’  analysis  of  clinical  data  may  differ  from  our 
interpretation, or regulators’ requirements and expectations for vaccine authorization or approval may change 
over time, with the result that the FDA or other regulators may require that we conduct additional clinical trials 
or  non-clinical  studies.  The  evolving  regulatory  pathway  may  impede  the  development,  commercialization 
and/or licensure of NVX-CoV2373. 

In addition, because the path to licensure of any vaccine against COVID-19 is unclear, we may have a 
widely used vaccine in circulation in certain countries as an investigational vaccine or a product authorized for 
temporary or emergency use prior to our receipt of full marketing approval. Unexpected safety issues in these 
circumstances could lead to significant reputational damage for Novavax and our technology platform going 
forward and other issues, including delays in our other programs, the need for re-design of our clinical trials and 
the  need  for  significant  additional  financial  resources.  For  example,  although  we  currently  operate  under  an 
emergency use authorization provided by the FDA for NVX-CoV2373, the FDA may revoke such authorization if 
it  determines  that  the  underlying  health  emergency  no  longer  exists  or  warrants  such  authorization,  and  we 
cannot predict how long such authorization will remain in place. Such revocation could adversely impact our 
business in a variety of ways. 

We have conducted, continue to conduct and plan to conduct in the future, a number of clinical trials 
for  NVX-CoV2373  at  sites  outside  the  U.S.  and  the  FDA  may  not  accept  data  from  trials  conducted  in  such 
locations.  

We  have  and  are  currently  conducting  several  clinical  trials  of  NVX-CoV2373  at  sites  outside  the  U.S., 
including a Phase 3 trial partially in Mexico, a Phase 3 trial in the U.K., a Phase 2b trial in South Africa, a Phase 
1/2  trial  partially  in  Australia,  a  Phase  2/3  trial  in  India,  and  a  Phase  1/2  trial  in  Japan.  Although  the  FDA  may 
accept data from clinical trials conducted outside the U.S., acceptance of these data is subject to conditions 
imposed by the FDA. For example, the clinical trial must be well designed and conducted and be performed 
by  qualified  investigators  in  accordance  with  ethical  principles.  The  trial  population  must  also  adequately 
represent  the  U.S.  population,  and  the  data  must  be  applicable  to  the  U.S.  population  and  U.S.  medical 
practice  in  ways  that  the  FDA  deems  clinically  meaningful.  Other  regulatory  authorities  impose  equivalent 
requirements  for  their  countries.  In addition,  while  these clinical  trials  are  subject  to  the  applicable  local  laws, 
where the data is to be used to support our BLA, FDA acceptance of the data will depend on its determination 
that the trials also complied with all applicable U.S. laws and regulations. If the FDA does not accept the data 
from  any  trial  that  we  conduct  outside  the  U.S.,  it  could  result  in  delay  pending  completion  of  our  trials 
conducted in the U.S. or result in the need for additional trials, which would be costly and time-consuming and 
could delay or permanently halt our development and commercialization of NVX-CoV2373. 

63 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The later discovery of previously unknown problems with a product, manufacturer or facility may result 
in  restrictions,  including  withdrawal  of  a  vaccine  that  had  previously  received  regulatory  approval  in  certain 
jurisdictions from the market. 

Even after a product gains regulatory approval, the product and the manufacturer of the product will 
be  subject  to  continuing  regulatory  review,  including  adverse  event  reporting  requirements  and  prohibitions 
against promoting products for unapproved uses. Failure to comply with any post-approval requirements can, 
among other things, result in warning letters, product seizures, recalls, substantial fines, injunctions, suspensions 
or revocations of marketing authorizations or licenses, operating restrictions and criminal prosecutions. Any such 
enforcement  actions,  any  unanticipated  changes  in  existing  regulatory  requirements  or  the  adoption  of  new 
requirements, or any safety issues that arise with any approved products, could adversely affect our ability to 
market products and generate revenue and thus adversely affect our ability to continue our business. 

We  also  may  be  restricted  or  prohibited  from  marketing  or  manufacturing  a  product,  even  after 
obtaining  product  approval,  if  previously  unknown  problems  with  the  product  or  its  manufacture  are 
subsequently discovered. We cannot provide assurance that newly discovered or developed safety issues will 
not  arise  following  regulatory  approval.  With  the  use  of  any  vaccine  by  a  wide  patient  population,  serious 
adverse events may occur from time to time that did not arise in the clinical trials of the product or that initially 
appeared  to  be  unrelated  to  the  vaccine  itself  and  only  with  the  collection  of  subsequent  information  were 
found  to  be  causally  related  to  the  product.  Any  such  safety  issues  could  cause  us  to  suspend  or  cease 
marketing of our approved products, possibly subject us to substantial liabilities, and adversely affect our ability 
to generate revenue and our financial condition. 

Our  ability  to  produce  a  successful  vaccine  may  be  curtailed  by  one  or  more  government  actions  or 

interventions, which may be more likely during a global health crisis such as COVID-19. 

Given  the  significant  global  impact  of  the  COVID-19  pandemic,  it  is  possible  that  one  or  more 
government entities may take actions, including under the USG under the Defense Production Act of 1950, as 
amended,  that  directly  or  indirectly  have  the  effect  of  diminishing  some  of  our  rights  or  opportunities  with 
respect to NVX-CoV2373, and the economic value of a COVID-19 vaccine to us could be limited. In addition, 
during  a  global  health  crisis,  such  as  the  COVID-19  pandemic,  where  the  spread  of  a  disease  needs  to  be 
controlled,  closed  or  heavily  regulated  national  borders  create  challenges  and  delays  in  our  development, 
production and distribution activities and may necessitate that we pursue strategies to develop, produce and 
distribute  our  vaccine  candidates  within  self-contained  national  or  international  borders  or  with  additional 
safety measures or checks in place, at potentially much greater expense and with longer timeframes for public 
distribution. 

Inadequate funding for the FDA, the SEC and other regulatory authorities could hinder their ability to hire 
and  retain  key  leadership  and  other  personnel,  or  otherwise  perform  their  normal  functions  on  which  the 
operation of our business may rely, which could negatively impact our ability to develop or commercialize new 
products or services, access capital markets, or otherwise operate our business. 

The ability of the FDA and other regulatory authorities to review and approve new product applications 
is  affected by  a  variety  of  factors,  including  government  budget  and  funding  levels,  ability to hire  and  retain 
key  personnel  and  accept  the  payment  of  user  fees,  and  statutory,  regulatory  and  policy  changes.  For 
example, average review times at the FDA have fluctuated in recent years as a result. In addition, government 
funding  of  the  SEC  and  other  government  agencies  on  which  our  operations  may  rely,  including  those  that 
fund  research  and  development  activities,  is  subject  to  the  political  process,  which  is  inherently  fluid  and 
unpredictable. 

Disruptions  at  the  FDA  and  other  agencies  may  also  slow  the  time  necessary  for  new  drugs  to  be 
reviewed  and  approved  by  necessary  government  agencies,  which  would  adversely  affect  our  business.  For 
example,  over  the  last  several  years,  the  USG  has  shut  down  several  times  and  certain  regulatory  agencies, 
such as the FDA and the SEC, have had to furlough employees and stop or slow the pace of critical activities. 
Equally,  the  move  of  the  EMA  to  the  Netherlands  from  London  caused  a  significant  loss  of  experienced  staff 
and the UK’s MHRA’s loss of funding from the E.U. has caused a loss of funding and consequently of staff. If a 
prolonged government shutdown or slowdown of the relevant regulatory authority occurs, it could significantly 
impact the ability of that Authority to timely review and process our regulatory submissions, which could have a 
material  adverse  effect  on  our  business.  Further,  in  our  operations  as  a  public  company,  future  government 
shutdowns  could  impact  our  ability  to  access  the  public  markets  and  obtain  necessary  capital  in  order  to 
properly capitalize and continue our operations. 

Fast  Track  Designation  by  the  FDA,  the  issue  of  conditional  marketing  authorizations  by  the  EMA  or 
MHRA,  or  other  regulatory  acceleration  options  may  not  actually  lead  to  a  faster  development  or  regulatory 
review or approval process and does not assure approval. 

If  a  drug  is  intended  for  the  treatment  of  a  serious  or  life-threatening  condition  and  the  drug 
demonstrates the potential to address an unmet medical need for this condition, the drug sponsor may apply 
for FDA Fast Track Designation or similar fast track processes with other regulatory agencies. In the EU and the 
UK, rolling review procedure was relied upon for conditional marketing authorizations to be granted. However, 
Fast Track Designation or conditional authorizations do not ensure that the drug sponsor will receive marketing 
approval  or  that  approval  will  be  granted  within  any  particular  timeframe.  The  FDA  granted  Fast  Track 
Designation  for  NVX-CoV2373  in  November  2020  and  for  NanoFlu,  our  recombinant  quadrivalent  seasonal 
influenza vaccine candidate, in January 2020. We may also seek Fast Track Designation for more of our other 
vaccine  candidates.  If  we  do  seek  Fast  Track  Designation  for  our  other  vaccine  candidates,  we  may  not 
receive  it,  and  even  if  we  receive  Fast  Track  Designation,  we  may  not  experience  a  faster  development 
process,  review  or  approval  compared  to  conventional  FDA  procedures.  In  addition,  the  FDA  may  withdraw 
Fast  Track  designation  if  it  believes  that  the  designation  is  no  longer  supported  by  data  from  our  clinical 
development  program.  Fast  Track  Designation  alone  does  not  guarantee  qualification  for  the  FDA’s  priority 
review procedures. 

Obtaining  a  Fast  Track  Designation  does  not  change  the  standards  for  product  approval,  but  may 
expedite the development or approval process. Even though the FDA has granted such designation for NVX-
CoV2373 and NanoFlu, it may not actually result in faster clinical development or regulatory review or approval. 
Furthermore,  such  a  designation  does  not  increase  the  likelihood  that  NVX-CoV2373  or  NanoFlu  will  receive 
marketing approval in the U.S. 

Because  we  are  subject  to  environmental,  health  and  safety  laws,  we  may  be  unable  to  conduct  our 

business in the most advantageous manner. 

We  are  subject  to  various  laws  and  regulations  relating  to  safe  working  conditions,  laboratory  and 
manufacturing practices, the experimental use of animals, emissions and wastewater discharges, and the use 
and disposal of hazardous or potentially hazardous substances used in connection with our research, including 
infectious  disease  agents.  We  also  cannot  accurately  predict  the  extent  of  regulations  that  might  result  from 
any  future  legislative  or  administrative  action.  Any  of  these  laws  or  regulations  could  cause  us  to  incur 
additional expense or restrict our operations. 

64 

65 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our facilities in Maryland are subject to various local, state and federal laws and regulations relating to 
safe  working  conditions,  laboratory  practices,  the  experimental  use  of  animals  and  the  use  and  disposal  of 
hazardous  or  potentially  hazardous  substances,  including  chemicals,  microorganisms  and  various  hazardous 
compounds  used  in  connection  with  our  research  and  development  activities.  In  the  U.S.,  these  laws  include 
the Occupational Safety and Health Act, the Toxic Test Substances Control Act and the Resource Conservation 
and  Recovery  Act.  Similar  national  and  local  regulations  govern  our  facilities  in  Sweden  and  the  Czech 
Republic. We cannot eliminate the risk of accidental contamination or discharge or injury from these materials. 
Federal, state and local laws and regulations govern the use, manufacture, storage, handling and disposal of 
these materials. We could be subject to civil damages in the event of an improper or unauthorized release of, 
or  exposure  of  individuals  to,  these  hazardous  materials.  In  addition,  claimants  may  sue  us  for  injury  or 
contamination  that  results  from  our  use  or  the  use  by  third  parties  of  these  materials,  and  our  liability  may 
exceed our total assets. Compliance with environmental laws and regulations may be expensive, and current 
or future environmental regulations may impair our research, development or production efforts. 

Although  we  have  general  liability  insurance,  these  policies  contain  exclusions  from  insurance  against 
claims  arising  from  pollution  from  chemicals  or  pollution  from  conditions  arising  from  our  operations.  Our 
collaborators are working with these types of hazardous materials in connection with our collaborations. In the 
event of a lawsuit or investigation, we could be held responsible for any injury we or our collaborators cause to 
persons or property by exposure to, or release of, any hazardous materials. However, we believe that we are 
currently  in  compliance  with  all  material  applicable  environmental  and  occupational  health  and  safety 
regulations. 

For our product candidates, we will be subject to additional healthcare laws and our failure to comply 

with those laws could have a material adverse effect on our results of operations and financial conditions. 

Within  the  U.S.  (and  within  foreign  countries),  if  we  obtain  full  approval  for  any  of  our  product 
candidates  and  begin  commercializing  them,  our  operations  may  be  directly,  or  indirectly  through  our 
arrangements  with  third-party  payors  and  customers,  subject  to  additional  healthcare  regulation  and 
enforcement  by  the  federal  and  state  governments  (or  the  regulatory  bodies  or  governments  of  foreign 
countries), which may constrain the business or financial arrangements and relationships through which we sell, 
market and distribute our products. These laws and regulations may restrict or prohibit a wide range of pricing, 
discounting,  marketing  and  promotion,  structuring  and  commission(s),  certain  customer  incentive  programs 
and  other  business  arrangements  generally.  Activities  subject  to  these  laws  also  involve  the  improper  use  of 
information obtained in the course of patient recruitment for clinical trials. The applicable U.S. federal and state 
healthcare laws and regulations (which may be comparable to foreign laws existing in foreign countries) that 
may affect our ability to operate include: 

• 

• 

• 

the  Federal  Food,  Drug  and  Cosmetic  Act,  which  among  other  things,  strictly  regulates  drug  product 
marketing  and  promotion  and  prohibits  manufacturers  from  marketing  such  products  for  unapproved 
uses; 

the  federal  Anti-Kickback  Statute,  which  prohibits,  among  other  things,  persons  from  knowingly  and 
willfully soliciting, receiving or providing remuneration, directly or indirectly, to induce the referral for an 
item  or  service  or  the  purchasing  or  ordering  of a  good  or  service,  for  which  payment  may  be  made 
under federal healthcare programs such as Medicare and Medicaid; 

federal  false  claims  laws,  including  the  FCA,  which  prohibit,  among  other  things,  individuals  or  entities 
from  knowingly  presenting,  or  causing  to  be  presented,  information  or  claims  for  payment  from 
Medicare, Medicaid, or other third-party payers that are false or fraudulent; 

•  manufacturers  can  be  held  liable  under  the  FCA  even  when  they  do  not  submit  claims  directly  to 
government payors if they are deemed to “cause” the submission of false or fraudulent claims; the FCA 
also  permits  a  private  individual  acting  as  whistleblower  to  bring  actions  on  behalf  of  the  federal 
government alleging violations of the FCA and to share in any monetary recovery; 

• 

• 

• 

• 

• 

• 

federal laws that require pharmaceutical manufacturers to report certain calculated product prices to 
the  government  or  provide  certain  discounts  or  rebates  to  government  authorities  or  private  entities, 
often as a condition of reimbursement under government healthcare programs; 

the  federal  Physician  Payment  Sunshine  Act  and  its  implementing  regulations,  which  require 
manufacturers  of  drugs,  devices,  biologicals,  and  medical  supplies  for  which  payment  is  available 
under  Medicare,  Medicaid  or  the  Children’s  Health  Insurance  Program  (with  certain  exceptions)  to 
report  annually  to  the  DHHS  information  related  to  payments  or  other  transfers  of  value  made  to 
physicians (defined to include doctors, dentists, optometrists and chiropractors) and teaching hospitals, 
as well as ownership and investment interests held by physicians and their immediate family members; 
effective  January  1,  2022,  these  reporting  obligations  extend  to  include  transfers  of  value  made  to 
certain  non-physician  providers  such  as  physician  assistants  and  nurse  practitioners;  similar  reporting 
requirements  have  also  been  enacted  on  the  state  level  in  the  U.S.,  and  an  increasing  number  of 
countries  worldwide  either  have  adopted  or  are  considering  similar  laws  requiring  disclosure  of 
interactions with health care professionals; 

the  federal  law  known  as  HIPAA,  which,  in  addition  to  privacy  protections  applicable  to  healthcare 
providers and other entities, prohibits executing a scheme to defraud any healthcare benefit program 
or making false statements relating to healthcare matters; 

federal  consumer  protection  and  unfair  competition  laws,  which  broadly  regulate  marketplace 
activities and activities that potentially harm consumers; 

state law equivalents of the above federal laws, such as anti-kickback and false claims laws which may 
apply to items or services reimbursed by any third-party payer, including commercial insurers, and state 
gift ban and transparency laws, many of which state laws differ from each other in significant ways and 
often are not preempted by federal laws, thus complicating compliance efforts; and 

state  laws  restricting  interactions  with  healthcare  providers  and  other  members  of  the  healthcare 
community or requiring pharmaceutical manufacturers to implement certain compliance standards. 

Because of the breadth of these laws and the narrowness of the statutory exceptions and safe harbors 
available, it is possible that some of our business activities could be subject to challenge under one or more of 
such  laws.  If  our  operations  are  found  to  be  in  violation  of  any  of  such  laws  or  any  other  governmental 
regulations that apply to us, we may be subject to, on a corporate or individual basis, penalties, including civil 
and  criminal  penalties,  damages,  fines,  the  curtailment  or  restructuring  of  our  operations,  the  exclusion  from 
participation in federal and state healthcare programs and even imprisonment, any of which could materially 
adversely  affect  our  ability  to  operate  our  business  and  our  financial  results.  In  addition,  the  cost  of 
implementing sufficient systems, controls, and processes to ensure compliance with all of the aforementioned 
laws could be significant. Any action for violation of these laws, even if successfully defended, could cause us 
to  incur  significant  legal  expenses  and  divert  management’s  attention  from  the  operation  of  the  company’s 
business. 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.  Prohibitions  or 
restrictions  on  sales  or  withdrawal  of  future  marketed  products  could  materially  affect  business  in  an  adverse 
way. 

It  is  not  always  possible  to  identify  and  deter  employee  misconduct,  and  the  precautions  we  take  to 
detect and prevent inappropriate conduct may not be effective in controlling unknown or unmanaged risks or 
losses or in protecting us from governmental investigations or other actions or lawsuits stemming from a failure to 
be  in  compliance  with  such  laws  or  regulations.  Efforts  to  ensure  that  our  business  arrangements  will  comply 
with  applicable  healthcare  laws  may  involve  substantial  costs.  It  is  possible  that  governmental  and 
enforcement  authorities  will  conclude  that  our  business  practices  may  not  comply  with  current  or  future 
statutes,  regulations  or  case  law  interpreting  applicable  fraud  and  abuse  or  other  healthcare  laws  and 
regulations.  If  any  such  actions  are  instituted  against  us  and  we  are  not  successful  in  defending  ourselves  or 
asserting our rights those actions, our business may be impaired.  

66 

67 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We are also subject to anti-bribery and anti-corruption laws, including the FCPA, the UK Bribery Act, and 
other  similar  worldwide  anti-bribery  laws,  as  well  as  various  trade  laws  and  regulations  (including  economic 
sanctions,  export  laws,  and  customs  laws),  and  our  failure  to  comply  with  those  laws  could  have  a  material 
adverse effect on our results of operations and financial conditions. 

The  FCPA  and  similar  worldwide  anti-bribery  and  anti-corruption  laws  prohibit  companies  and  their 
intermediaries  from  corruptly  providing  any  payments  or  other  benefits  to  foreign  government  officials  for  the 
purpose of obtaining or retaining business. The U.S. Departments of Justice, Securities & Exchange Commission, 
Commerce,  State  and  Treasury  and  other  federal  agencies  and  authorities  have  a  broad  range  of  civil  and 
criminal  penalties  they  may  seek  to  impose  against  corporations  and  individuals  for  violations  of  the  FCPA, 
economic  sanctions  laws,  export  control  laws,  and  other  federal  statutes  and  regulations,  including  those 
established  by  the  Office  of  Foreign  Assets  Control,  or  OFAC.  In  addition,  the  U.K.  Bribery  Act  of  2010,  or  the 
Bribery Act, prohibits both domestic and international bribery, as well as bribery across both private and public 
sectors.  An  organization  that  fails  to  prevent  bribery  by  anyone  associated  with  the  organization  can  be 
charged  under  the  Bribery  Act  unless  the  organization  can  establish  the  defense  of  having  implemented 
adequate procedures to prevent bribery. 

Similarly, U.S. and similar worldwide trade laws, including economic sanctions, export laws, and customs 
laws,  regulate  our  ability  to  conduct  business  with  certain  jurisdictions  and  counterparties,  and  regulate  the 
ways  in  which  we  may  export  and  import  products  around  the  world.  In  connection  with  these  laws,  various 
government  agencies  may  require  us  to  obtain  export  licenses,  and  may  impose  modifications  to  business 
practices,  including  requiring  the  cessation  of  business  activities  in  or  with  countries,  entities,  and  individuals 
targeted  with  sanctions.  The  breadth  and  dynamic  nature  of  these  laws  and  regulations  may  increase 
compliance costs, and may subject us to fines. 

Novavax  has  received  a  number  of  regulatory  approvals  in  ex-U.S.  jurisdictions  and  has  commenced 
commercial operations in these international locations, including partnering with third-parties in certain higher-
risk jurisdictions. Further, a portion of our business with respect to our manufacturing is conducted outside of the 
U.S.  in  higher-risk  jurisdictions.  We  expect  our  international  activities  to  increase  in  the  future.  Though  we 
maintain  policies,  internal  controls  and  other  measures  reasonably  designed  to  promote  compliance  with 
applicable anti-corruption and trade laws and regulations, our employees or agents may nevertheless engage 
in  improper  conduct  for  which  we  might  be  held  responsible.  Any  violations  of  these  anti-corruption  or  trade 
laws,  or  even  allegations  of  such  violations,  can  lead  to  an  investigation  and/or  enforcement  action,  which 
could  disrupt  our  operations,  involve  significant  management  distraction,  and  lead  to  significant  costs  and 
expenses,  including  legal  fees.  If  we,  or  our  employees  or  agents  acting  on  our  behalf,  are  found  to  have 
engaged  in  practices  that  violate  these  laws  and  regulations,  we  could  be  subject  to  criminal  and  civil 
enforcement  action,  suffer  severe  fines  and  penalties,  profit  disgorgement,  injunctions  on  future  conduct, 
securities  litigation,  bans  on  transacting  government  business,  delisting  from  securities  exchanges  and  other 
consequences  that  may  have  a  material  adverse  effect  on  our  business,  financial  condition  and  results  of 
operations.  In  addition,  our  reputation,  our  revenue  or  our  stock  price  could  be  adversely  affected  if  we 
become  the  subject  of  any  negative  publicity  related  to  actual  or  potential  violations  of  anti-corruption  or 
trade laws and regulations. 

Risks Related to our Intellectual Property 

Our success depends on our ability to maintain the proprietary nature of our technology. 

Our  success  in  large  part  depends  on  our  ability  to  maintain  the  proprietary  nature of  our  technology 
and other trade secrets. To do so, we must prosecute and maintain existing patents, obtain new patents and 
pursue  trade  secret  and  other  intellectual  property  protection.  We  also  must  operate  without  infringing  the 
proprietary rights of third-parties or allowing third-parties to infringe our rights. We currently have or have rights 
to over 560 U.S. and foreign patents and patent applications covering our technologies. However, patent issues 
relating to pharmaceuticals and biologics involve complex legal, scientific and factual questions. To date, no 
consistent policy has emerged regarding the breadth of biotechnology patent claims that are granted by the 
U.S.  Patent  and  Trademark  Office  (“USPTO”)  or  enforced  by  the  federal  courts.  Therefore,  we  do  not  know 
whether any particular patent applications will result in the issuance of patents, or that any patents issued to us 
will  provide  us  with  any  competitive  advantage.  We  also  cannot  be  sure  that  we  will  develop  additional 
proprietary products that are patentable. Furthermore, there is a risk that others will independently develop or 
duplicate similar technology or products or circumvent the patents issued to us. 

Although  our  patent  filings  include  claims  covering  various  features  of  our  vaccine  candidates, 
including  composition,  methods  of  manufacture  and  use,  our  patents  do  not  provide  us  with  complete 
protection  against  the  development  of  competing  products.  Some  of  our  know-how  and  technology  is  not 
patentable. To protect our proprietary rights in unpatentable intellectual property and trade secrets, we require 
employees, consultants, advisors and collaborators to enter into confidentiality agreements. These agreements 
may not provide meaningful protection for our trade secrets, know-how or other proprietary information. 

Failure to obtain trademark registrations for proposed product names/brands, in the U.S. or abroad, may 

adversely impact our business. 

Trademark  registration  to  protect  the  trademarks  for  our  proposed  products  will  require  approval  from 
the  USPTO  in  the  U.S.  and  in  trademark  offices  throughout  the  world  in  our  key  markets.  The  USPTO  or  a 
trademark office in a key international jurisdiction may refuse registration of any of our trademarks on a variety 
of  potential  grounds.  If  registration  is  not  granted  to  one  of  our  trademarks  in  the  U.S.  or  in  another  key 
international jurisdiction, we may be required to adopt an alternative name for that proposed product. If we 
adopt  an  alternative  name,  we  would  lose  the  benefit  of  any  existing  trademark  applications  for  such 
developmental  candidate  and  may  be  required  to  expend  significant  additional  resources  in  an  effort  to 
identify a suitable product name that would qualify under applicable trademark laws, not infringe the existing 
rights of third parties and be acceptable to the FDA and other regulatory authorities. 

Third parties may claim we infringe their intellectual property rights. 

Our  research,  development  and  commercialization  activities,  including  any  vaccine  candidates 
resulting  from  these  activities,  may  be  found  to  infringe  patents  or  trademarks  owned  by  third-parties  and  to 
which we do not hold licenses or other rights. There may be rights we are not aware of, including applications 
that  have  been  filed,  but  not  published  that,  when  issued,  could  be  asserted  against  us.  These  third-parties 
could bring claims against us, and that may cause us to incur substantial expenses and, if successful against us, 
could  cause  us  to  pay  substantial  damages.  Further,  if  a  patent  or  trademark  infringement  suit  were  brought 
against us, we could be forced to stop or delay research, development, manufacturing or sales of the product 
or biologic drug candidate that is the subject of the suit. 

As  a  result  of  patent  or  trademark  infringement  claims,  or  in  order  to  avoid  potential  claims,  we  may 
choose  or  be  required  to  seek  a  license  from  the  third  party.  These  licenses  may  not  be  available  on 
acceptable terms, or at all. Even if we are able to obtain a license, the license would likely obligate us to pay 
license fees or royalties or both, and the rights granted to us might be non- exclusive, which could result in our 
competitors  gaining  access  to  the  same  intellectual  property.  Ultimately,  we  could  be  prevented  from 
commercializing  a  product,  or  be  forced  to  cease  some  aspect  of  our  business  operations,  if,  as  a  result  of 
actual  or  threatened  patent  or  trademark  infringement  claims,  we  are  unable  to  enter  into  licenses  on 
acceptable  terms.  All  of  the  issues  described  above  could  also  impact  our  collaborators,  which  would  also 
impact the success of the collaboration and therefore us. 

68 

69 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
There  has  been  substantial  litigation  and  other  proceedings  regarding  patent,  trademark,  and  other 

intellectual property rights in the pharmaceutical and biotechnology industries. 

We may become involved in litigation to defend or enforce our intellectual property or the intellectual 

property of our collaborators or licensors, which could be expensive and time-consuming. 

Competitors may infringe our patents or the patents of our collaborators or licensors. As a result, we may 
be  required  to  file  patent  infringement  suits  to  prevent  unauthorized  uses.  This  can  be  expensive  and  time-
consuming. In addition, in an infringement proceeding, a court may decide that a patent of ours is not valid or 
is unenforceable, or may refuse to stop the other party from using the technology at issue on the grounds that 
our  patents  do  not  cover  its  technology.  An  adverse  determination  of  any  litigation  or  defense  proceeding 
could  put  one  or  more  of  our  patents  at  risk  of  being  invalidated  or  interpreted  narrowly  and  could  put  our 
patent  applications  at  the  risk  of  not  issuing.  Competitors  may  infringe  our  trademarks  or  the  trademarks  of 
collaborators or licensors. As a result, we may be required to file suit to counter infringement for unauthorized 
use of an identical or confusingly similar trademark. This can be expensive and time-consuming. 

Even if we are successful, litigation may result in  substantial costs and distraction to our management. 
Even  with  a  broad  portfolio,  we  may  not  be  able,  alone  or  with  our  collaborators  and  licensors,  to  prevent 
misappropriation of our proprietary rights, particularly in countries where the laws may not protect such rights as 
fully as in the U.S. 

Furthermore,  because  of  the  substantial  amount  of  discovery  required  in  connection  with  intellectual 
property litigation, there is a risk that some of our confidential information could be compromised by disclosure 
during this type of litigation. In addition, during the course of litigation, there could be public announcements of 
the results of hearings, motions or other interim proceedings or developments. If investors perceive these results 
to be negative, the market price for our common stock could be significantly harmed. 

The  scope,  validity,  and  ownership  of  our  trademark  rights/registrations  may  be  challenged  in  various 
venues  in  the  U.S.  and  abroad  and,  if  we  do  not  prevail,  our  ability  to  exclude  competitors  from  using  and 
registering  confusingly  similar  trademarks  may  be  harmed,  potentially  reducing  our  ability  to  succeed 
commercially. 

We  may  be  subject  to  a  variety  of  challenges  from  third  parties  that  relate  to  the  validity  of  our 
trademark  registrations  in  the  U.S.  and  internationally.  Such  challenges  can  be  mounted  in  trademark 
cancellation  and  opposition  proceedings  before  the  USPTO,  or  similar  adversarial  proceedings  in  other 
jurisdictions.  If  we  are  unsuccessful  in  any  such  challenge,  our  trademark  registrations  could  be  narrowed  or 
could be refused or canceled. Any such outcome could impair our ability to exclude competitors from using a 
confusingly similar mark, potentially impacting our commercial success. 

Our trademark registrations may be subject to various challenges related to likelihood of confusion, use 
of a trademark in commerce, or other grounds in the U.S. and internationally. Third parties may assert that our 
trademarks  infringe  on  their  prior  rights  or  that  we  are  not  using  a  trademark  in  a  particular  jurisdiction  in 
connection  with  the  goods/services  identified  in  the  trademark  registration.  While  we  perform  trademark 
clearance searches and analysis to determine that we are not infringing upon the trademark rights of others, 
we cannot be certain that a court of competent jurisdiction would arrive at the same conclusions we do. If we 
are unsuccessful in defending against such challenges, a court may cancel our trademark registration and/or 
issue an injunction requiring that we cease use of the trademark. We may also not be able to rely on common 
law rights that we may have in any trademark. Any of these outcomes may potentially impact our commercial 
success.  

Even if we are ultimately successful, defending any such challenges may cause us to incur substantial 
expenses  and  may  require  us  to  divert  substantial  financial  and  management  resources  that  we  would 
otherwise be able to devote to our business. 

The scope, validity, and ownership of our patent claims may be challenged in various venues and, if we 
do not prevail, our ability to exclude competitors may be harmed, potentially reducing our ability to succeed 
commercially. 

We  may  need  to  license  intellectual  property  from  third  parties  and,  if  our  right  to  use  the  intellectual 
property  we  license  is  affected,  our  ability  to  develop  and  commercialize  our  vaccine  candidates  may  be 
harmed. 

We may be subject to a variety of challenges from third parties that relate to the scope of the claims or 
to  their  validity.  Such  challenges  can  be  mounted  in  post-grant  review,  ex  parte  re-examination,  and  inter 
partes review proceedings before the USPTO, or similar adversarial proceedings in other jurisdictions. If we are 
unsuccessful in any such challenge, the scope of our claims could be narrowed or could be invalidated. Any 
such  outcome  could  impair  our  ability  to  exclude  competitors  from  the  market  in  those  countries,  potentially 
impacting our commercial success. 

Our  patents  may  be  subject  to  various  challenges  related  to  ownership  and  inventorship,  including 
interference or derivation proceedings. Third parties may assert that they are inventors on our patents or that 
they are owners of the patents. While we perform inventorship analyses to insure that the correct inventors are 
listed  on  our  patents,  we  cannot  be  certain  that  a  court  of  competent  jurisdiction  would  arrive  at  the  same 
conclusions we do. If we are unsuccessful in defending against ownership or inventorship challenges, a court 
may require us to list additional inventors, may invalidate the patent, or may transfer ownership of the patent to 
a third party. Any of these outcomes may harm our ability to exclude competitors and potentially impact our 
commercial success. Further, if ownership is transferred to a third party we may be required to seek a license to 
those rights to preserve our exclusive ability to practice the invention. Such a license may not be available on 
commercially reasonable terms, or at all. If we are unable to obtain a license, we may be required to expend 
time, effort, and other resources to design around the patent. Any such license may be non-exclusive and if a 
competitor  is  able  to  obtain  a  license  from  the  third  party,  our  ability  to  exclude  that  competitor  from  the 
market may be negatively impacted. 

Even if we are ultimately successful, defending any such challenges may cause us to incur substantial 
expenses  and  may  require  us  to  divert  substantial  financial  and  management  resources  that  we  would 
otherwise be able to devote to our business. 

We have in the past, and we expect in the future to license intellectual property from third parties and 
that  these  licenses  will  be  material  to  our  business.  We  will  not  own  the  patents  or  patent  applications  that 
underlie  these  licenses,  and  we  may  not  control  either  the  prosecution  or  the  enforcement  of  the  patents. 
Under  such  circumstances,  we  may  be  forced  to  rely  upon  our  licensors  to  properly  prosecute  and  file  those 
patent applications and prevent infringement of those patents. 

While  many  of  the  licenses  under  which  we  have  rights  provide  us  with  rights  in  specified  fields,  the 
scope of our rights under these and other licenses may be subject to dispute by our licensors or third parties. In 
addition, our rights to use these technologies and practice the inventions claimed in the licensed patents and 
patent  applications  are  subject  to  our  licensors  abiding  by  the  terms  of  those  licenses  and  not  terminating 
them. Any of our licenses may be terminated by the licensor if we are in breach of a term or condition of the 
license agreement, or in certain other circumstances. 

Further,  any  disputes  regarding  obligations  in  licenses  may  require  us  to  take  expensive  and  time-
consuming  legal  action  to  resolve,  and,  even  if  we  are  successful,  may  delay  our  ability  to  commercialize 
products and generate revenue. Further, if we are unable to resolve license issues that arise we may lose rights 
to practice intellectual property that is required to make, use, or sell products. Any such loss could compromise 
our  development  and  commercialization  efforts  for  current  or  future  product  candidates  and/or  may  require 
additional effort and expense to design around. 

Our  vaccine  candidates  and  potential  vaccine  candidates  will  require  several  components  that  may 
each be the subject of a license agreement. The cumulative license fees and royalties for these components 
may make the commercialization of these vaccine candidates uneconomical. 

70 

71 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If patent laws or the interpretation of patent laws change, our competitors may be able to develop and 

Risks Related to Employee Matters, Managing Growth and Information Technology 

commercialize our discoveries. 

Important legal issues remain to be resolved as to the extent and scope of available patent protection 
for biopharmaceutical products and processes in the U.S. and other important markets outside the U.S., such as 
Europe  and  Japan.  In  addition,  foreign  markets  may  not  provide  the  same  level  of  patent  protection  as 
provided under the U.S. patent system. Litigation or administrative proceedings may be necessary to determine 
the  validity  and  scope  of  certain  of  our  and  others’  proprietary  rights.  Any  such  litigation  or  proceeding  may 
result  in  a  significant  commitment  of  resources  in  the  future  and  could  force  us  to  do  one  or  more  of  the 
following:  cease  selling  or  using  any  of  our  products  that  incorporate  the  challenged  intellectual  property, 
which  would  adversely  affect  our  revenue;  obtain  a  license  from  the  holder  of  the  intellectual  property  right 
alleged to have been infringed, which license may not be available on reasonable terms, if at all; and redesign 
our products to avoid infringing the intellectual property rights of third parties, which may be time-consuming or 
impossible  to  do.  In  addition,  changes  in,  or  different  interpretations  of,  patent  laws  in  the  U.S.  and  other 
countries may result in patent laws that allow others to use our discoveries or develop and commercialize our 
products. We cannot provide assurance that the patents we obtain or the unpatented technology we hold will 
afford us significant commercial protection. In Europe, a new unitary patent system, which takes effect on June 
1, 2023, may significantly impact European patents, including those granted before the introduction of the new 
system.  Under  the  new  system,  applicants  can,  upon  grant  of  a  patent,  opt  for  that  patent  to  become  a 
Unitary Patent which will be subject to the jurisdiction of a new Unitary Patent Court (“UPC”). Patents granted 
before  the  implementation  of  the  new  system  can  be  opted  out  of  UPC  jurisdiction,  remaining  as  national 
patents  in  the  UPC  countries.  Patents  that  remain  under  the  jurisdiction  of  the  UPC  may  be  challenged  in  a 
single UPC-based revocation proceeding that, if successful, could invalidate the patent in all countries who are 
signatories to the UPC. Further, because the UPC is a new court system and there is no precedent for the court’s 
laws, there is increased uncertainty regarding the outcome of any patent litigation. We are unable to predict 
what impact the new patent regime may have on our ability to exclude competitors in the European market. 
In addition to changes in patents laws, geopolitical dynamics, including Russia’s incursion into Ukraine, may also 
impact  our  ability  to  obtain  and  enforce  patents  in  particular  jurisdictions.  If  we  are  unable  to  obtain  and 
enforce  patents  as  needed  in  particular  markets,  our  ability  to  exclude  competitors  in  those  markets  may  be 
reduced. 

If  we  do  not  obtain  patent  term  extension  and/or  patent  term  adjustment  in  the  U.S.  under  the  Hatch- 

Waxman Act and similar extensions in foreign countries, our ability to exclude competitors may be harmed. 

In  the  U.S.,  the  patent  term  is  20  years  from  the  earliest  U.S.  non-provisional  filing  date.  Extensions  of 
patent  term  may  be  available  under  certain  circumstances.  Depending  upon  the  timing,  duration  and 
conditions of FDA marketing approval of our product candidates, we may be able to extend the term of one 
patent that covers a marketed product under the Drug Price Competition and Patent Term Restoration Act of 
1984,  (the  “Hatch-Waxman  Amendments”)  and  similar  legislation  in  the  European  Union  and  the  United 
Kingdom. 

The Hatch-Waxman Amendments permit patent term extension of up to five years for a patent covering 
an  approved  product  as  compensation  for  effective  patent  term  lost  during  product  development  and  the 
FDA  regulatory  review  process.  We  may  not  receive  any  extension  if  we  fail  to  apply  within  applicable 
deadlines, fail to apply prior to expiration of relevant patents or otherwise fail to satisfy applicable requirements. 
Moreover, the length of the extension could be less than we request. If we are unable to obtain patent term 
extension or the term of any such extension is less than we request, the period during which we can enforce our 
patent rights for that product will be shortened and our competitors may obtain approval to market competing 
products sooner. 

Patent term covering our products may also be extended for time spent during the prosecution of the 
patent application in the USPTO. This extension is referred to as Patent Term Adjustment (“PTA”). The laws and 
regulations  governing  how  the  USPTO  calculates  the  PTA  is  subject  to  change  and  changes  in  the  law  can 
reduce or increase any such PTA. Further, the PTA granted by the USPTO may be challenged by a third party. If 
we do not prevail under such a challenge, the PTA may be reduced or eliminated, shortening the patent term, 
which may negatively impact our ability to exclude competitors. 

Our  business  may  be  adversely  affected  if  we  do  not  successfully  execute  our  business  development 

initiatives. 

We  anticipate  growing  through  both  internal  development  projects,  as  well  as  external  opportunities, 
which  include  the  acquisition,  partnering  and  in-licensing  of  products,  technologies  and  companies  or  the 
entry into strategic alliances and collaborations. The availability of high quality opportunities is limited, and we 
may  fail  to  identify  candidates  that  we  and  our  stockholders  consider  suitable  or  complete  transactions  on 
terms  that  prove  advantageous.  In  order  to  pursue  such  opportunities,  we  may  require  significant  additional 
financing,  which  may  not  be  available  to  us  on  favorable  terms,  if  at  all.  Even  if  we  are  able  to  successfully 
identify and complete acquisitions, like our business combinations with Novavax CZ (formerly Praha Vaccines) 
and Novavax AB, strategic transactions involve many risks, including, among others, those related to diversion 
of  management’s  attention  from  other  business  concerns,  unanticipated  expenses  and  liabilities,  and 
increased  complexity  of  our  operations,  which could  prevent us  from effectively exploiting  acquired  facilities, 
successfully integrating the acquired business and personnel, or fully realizing expected synergies. 

To  effectively  manage  our  current  and  future  potential  growth,  we  will  need  to  continue  to  enhance 
our  operational,  financial  and  management  processes  and  to  effectively  expand,  train  and  manage  our 
employee  base.  Supporting  our  growth  initiatives  will  require  significant  expenditures  and  management 
resources, including investments in research and development, manufacturing in-house and through third-party 
manufacturers  and  other  areas  of  our  business.  If  we  do  not  successfully  manage  our  growth  and  do  not 
successfully execute our growth initiatives, then our business and financial results may be adversely impacted, 
and we may incur asset impairment or restructuring charges. 

Given  our  current  cash  position  and  cash  flow  forecast,  and  significant  uncertainties  related  to  2023 
revenue,  funding  from  the  U.S.  government,  and  our  pending  arbitration  with  Gavi,  substantial  doubt  exists 
regarding  our  ability  to  continue  as  a  going  concern  through  one  year  from  the  date  that  the  financial 
statements included in this Annual Report were issued. 

Our management must evaluate whether there are conditions or events, considered in the aggregate, 
that raise substantial doubt about our ability to continue as a going concern within one year after the date the 
financial statements are issued. At December 31, 2022,  we had $1.3 billion in cash and cash equivalents and 
restricted cash, of which $236.2 million was raised in December 2022 through concurrent sales of our common 
stock and issuance of our convertible senior unsecured notes that will mature on December 15, 2027 (the “2027 
Notes”). On January 31, 2023, the Company funded the outstanding principal amount of $325.0 million on our 
convertible  senior  unsecured  notes  that  matured  on February 1,  2023 (the  “2023  Notes”).  During  2022,  we 
incurred a net loss of $657.9 million and had net cash flows used in operating activities of $415.9 million. 

While our current cash flow forecast for the one-year going concern look forward period estimates that 
we  have  sufficient  capital  available  to  fund  operations,  this  forecast  is  subject  to  significant  uncertainty, 
including as it relates to the following: 

• 

2023  Revenue:  Our  2023  revenue  depends  on  our  ability  to  successfully  develop,  manufacture, 
distribute,  or  market  an  updated  monovalent  or  bivalent  formulation  of  a  vaccine  candidate  for 
COVID-19  for  the  fall  2023  COVID  vaccine  season,  which  is  inherently  uncertain  and  subject  to  a 
number of risks, including regulatory approvals. We experienced delays in early 2023 in manufacturing 
our  BA.5  clinical  trial  materials,  which  has  the  potential  to  delay  regulatory  approval  from  the  FDA  for 
our  vaccine  candidate  for  the  fall  2023  COVID  vaccine  season.  In  addition,  in  January  2023,  VRBPAC 
announced  its  intent  to provide  the industry  with  its  strain  protocol  guidance  in  the second  quarter  of 
2023  for  the  fall  2023  COVID  vaccine  season.  To  meet  potential  demand  for  fall  2023,  we  intend  to 
begin manufacturing an updated COVID-19 variant strain-containing formulation prior to the availability 
of  strain  protocol  guidance.  If  we  begin  manufacturing  a  formulation  that  is  not  consistent  with  the 
strain  protocol  guidance,  we  will  not  be  able  to  deliver  the  appropriate  vaccine  to  our  customers  in 
sufficient quantities for the fall 2023 COVID vaccine season and we will have  incurred significant costs 
for a formulation that we will be unable to sell. 

72 

73 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
• 

Funding from the U.S. Government: Our USG Agreement will expire by its terms in December 2023. We 
had  anticipated  that  the  U.S.  government  would  extend  the  USG  Agreement  until  the  full  $1.8 billion 
authorized  amount  had  been  realized.  In  February  2023,  in  connection  with  the  execution  of 
Modification 17 to the USG Agreement, the U.S. government indicated to us that the award may not be 
extended  past  its  current  period  of  performance.  If  the  USG  Agreement  is  not  amended,  as  we  had 
previously  expected,  then  we  may  not  receive  all  of  the  remaining  $416 million  in  funding  we  had 
previously anticipated pursuant to the USG Agreement. 

•  Pending  Arbitration:  On  January  24,  2023,  Gavi  filed  a  demand  for  arbitration  with  the  International 
Court of Arbitration regarding an alleged material breach by us of the Gavi APA. The outcome of that 
arbitration is inherently uncertain, and it is possible we could be required to refund all or a portion of the 
remaining  advance  payments  of  $697.4 million.  See Note 3 and  Note  18  to  our  consolidated  financial 
statements in Part II, Item 8, “Financial Statements and Supplementary Data,” of this Annual Report on 
Form 10-K for additional information related to the arbitration with Gavi. 

Management believes that, given the significance of these uncertainties, substantial doubt exists regarding our 
ability  to  continue  as  a  going  concern  through  one  year  from  the  date  that  these  financial  statements  are 
issued. 

Our  ability  to  fund  Company  operations  is  dependent  upon  revenue  related  to  vaccine  sales  for  our 
products  and  product  candidates,  if  such  product  candidates  receive  marketing  approval  and  are 
successfully commercialized;  the  resolution  of  certain matters,  including  whether,  when,  and  how  the  dispute 
with Gavi is resolved; and management’s plans, which include resolving the dispute with Gavi and may include 
raising  additional  capital  through  a  combination  of  equity  and  debt  financing,  collaborations,  strategic 
alliances, and marketing, distribution, or licensing arrangements. New financings may not be available to us on 
commercially  acceptable  terms,  or  at  all.  Also,  any  collaborations,  strategic  alliances,  and  marketing, 
distribution,  or  licensing  arrangements  may  require  us  to  give  up  some  or  all  of  our  rights  to  a  product  or 
technology,  which  in  some  cases  may  be  at  less  than  the  full  potential  value  of  such  rights.  In  addition,  the 
regulatory and commercial success of NVX-CoV2373 and our other vaccine candidates, including an influenza 
vaccine  candidate,  CIC  vaccine  candidate,  or  a  COVID-19  variant  strain-containing  monovalent  or  bivalent 
formulation,  remains  uncertain.  If  we  are  unable  to  obtain  additional  capital,  we  will  assess  our  capital 
resources  and  may  be  required  to  delay,  reduce  the  scope  of,  or  eliminate  some  or  all  of  our  operations,  or 
downsize  our  organization,  any  of  which  may  have  a  material  adverse  effect  on  our  business,  financial 
condition, results of operations, and ability to operate as a going concern. 

Security breaches and other disruptions to our information technology systems or those of the vendors 
on whom we rely could compromise our information and expose us to liability, reputational damage, or other 
costs. 

In  the  ordinary  course  of  our  business,  we  and  many  of  our  current  and  future  strategic  partners, 
vendors,  contractors,  and  consultants  collect  and  store  sensitive  data,  including  intellectual  property,  our 
proprietary  business  information  and  data  about  our  clinical  participants,  suppliers  and  business  partners  and 
personally identifiable information. The secure maintenance of this information is critical to our operations and 
business strategy. Some of this information represents an attractive target of criminal attack by malicious third 
parties  with  a  wide  range  of  motives  and  expertise,  including  nation-states,  organized  criminal  groups, 
“hacktivists,”  patient  groups,  disgruntled  current  or  former  employees  and  others.  Our  ongoing  operating 
activities  also  depend  on  functioning  information  technology  systems.  Cyber  attacks  are  of  ever-increasing 
levels  of  sophistication,  and,  despite  our  security  measures,  our  information  technology  systems  and 
infrastructure  and  those  of  our  vendors  and  partners  are  not  immune  to  such  attacks  or  breaches.  In  2020, 
several  domestic  and  foreign  security  agencies  announced  that  government  actors  or  government-affiliated 
actors  were  specifically  targeting  organizations  engaging  in  COVID-19  vaccine  development  and  research. 
Our  profile  as  a  recipient  of  funding  under  the  USG  Agreement  and  our  development  of  NVX-CoV2373  may 
result  in  greater  risk  of  cyber  attack.  Any  such  attack  could  result  in  a  material  compromise  of  our  networks, 
and  the  information  stored  there  could  be  accessed,  publicly  disclosed,  lost,  rendered,  permanently  or 
temporarily, inaccessible. Furthermore, we may not promptly discover a system intrusion. Like other companies 
in our industry, we have and third parties with connections to our systems or with data relevant to our business 
have experienced attacks to our data and systems, including malware and computer viruses. Additionally, we 
partner  with  sites  that  store  our  clinical  trial  data.  Attacks  could  have  a  material  impact  on  our  business, 
operations  or  financial  results.  Any  access,  disclosure  or  other  loss  of  information,  whether  stored  by  us  or  our 
partners,  or  other  cyberattack  causing  disruption  to  our  business,  including  ransomware,  could  result  in 
reputational,  business,  and  competitive  harms,  significant  costs  related  to  remediation  and  strengthening  our 
cyber  defenses,  legal  claims  or  proceedings,  government  investigations,  liability  including  under  laws  that 
protect  the  privacy  of  personal  information,  and  increased  insurance  premium,  all  of  which  could  adversely 
affect our business. We also may need to pay a ransom if a “ransomware” infection prevents access or use of 
our systems and we may face reputational and other harms in addition to the cost of the ransom if an attacker 
steals certain critical data in the course of such an attack. 

Compliance  with  global  privacy  and  data  security  requirements  could  result  in  additional  costs  and 
liabilities  to  us  or  inhibit  our  ability  to  collect  and  process  data  globally,  and  our  failure  to  comply  with  data 
protection  laws  and  regulations  could  lead  to  government  enforcement  actions,  which  would  cause  our 
business and reputation to suffer. 

Evolving  state,  federal  and  foreign  laws,  regulations  and  industry  standards  regarding  privacy  and 
security apply to our collection, use, retention, protection, disclosure, transfer and other processing of personal 
data.  Privacy  and  data  protection  laws  may  be  interpreted  and  applied  differently  from  country  to  country 
and may create inconsistent or conflicting requirements, which increases the costs incurred by us in complying 
with  such  laws,  which  may  be  substantial.  For  example,  the  GDPR,  which  became  effective  in  May  2018, 
imposes  a  broad  array  of  requirements  for  processing  personal  data,  including  elevated  disclosure 
requirements  regarding  collection  and  use  of  such  data,  requirements  that  companies  allow  individuals  to 
obtain  copies  or  demand  deletion  of  personal  data  held  by  those  companies,  limitations  on  retention  of 
information,  and  public  disclosure  of  significant  data  breaches,  among  other  things.  The  GDPR  provides  for 
substantial penalties for non-compliance of up to the greater of €20 million or 4% of global annual revenue for 
the preceding financial year. From January 1, 2021 the GDPR has been retained in U.K., as it forms part of the 
law  of  England  and  Wales,  Scotland  and  Northern  Ireland  by  virtue  of  section  3  of  the  European  Union 
(Withdrawal)  Act  2018,  as  amended  by  the  Data  Protection,  Privacy  and  Electronic  Communications 
(Amendments  etc.)  (EU  Exit)  Regulations  2019  (SI  2019/419)  (“UK  GDPR”),  alongside  the  U.K.’s  Data  Protection 
Act 2018. Our efforts to comply with GDPR, the UK GDPR and other privacy and data protection laws impose 
significant  costs  and  challenges  that  are  likely  to  increase  over  time,  and  we  are  exposed  to  substantial 
penalties or litigation related to violations of existing or future data privacy laws and regulations.  

74 

75 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Furthermore, the GDPR and UK GDPR impose strict restrictions surrounding the transfer of personal data 
to  countries  outside  the  EEA  and  the  U.K.,  including  to  the  U.S.  In  2016,  the  EU  and  U.S.  agreed  to  a  transfer 
framework for data transferred from the European Union to the U.S., called the EU-US Privacy Shield. On July 16, 
2020, however, the Court of Justice of the European Union issued a decision that declared the Privacy Shield 
framework  invalid  and  raised  questions  about  whether  the  European  Commission’s  Standard  Contractual 
Clauses (“SCCs”), an alternative to the Privacy Shield, can lawfully be used for cross-border data transfers. On 
June 4, 2021, the European Commission adopted new SCCs under the GDPR for personal data transfers outside 
of the EEA. Under this legal mechanism, we may have obligations to conduct transfer impact assessments for 
such cross-border data transfers and implement additional security measures. As we incorporate the new SCCs 
into  our  contractual  arrangements,  we  may  be  required  to  expend  significant  resources  to  update  our 
contractual  arrangements  and  to  comply  with  the  new  obligations.  If  we  are  unable  to  implement  a  valid 
compliance  mechanism  for  cross-border  personal  information  transfers,  we  may  face  increased  exposure  to 
regulatory actions, substantial fines and injunctions against processing or transferring personal information from 
Europe  to  the  U.S.  An  inability  to  import  personal  information  from  Europe  to  the  U.S.  may  significantly  and 
negatively  impact  our  business  operations,  including  by  limiting  our  ability  to  conduct  clinical  trials  in  Europe; 
limiting our ability to collaborate with contract research organizations, service providers, contractors and other 
companies  subject  to  the  GDPR;  or  requiring  us  to  increase  our  data  processing  capabilities  in  Europe  at 
significant expense. 

Privacy laws and regulations are also expanding in the U.S. The CCPA, which became effective January 
1,  2020,  substantially  expands  privacy  obligations  of  many  businesses,  requiring  new  disclosures  to  California 
consumers, imposing new rules for collecting or using information about minors and affording consumers new 
abilities, such as the right to know whether their data is sold or disclosed and to whom, the right to request that 
a company delete their personal information, the right to opt-out of the sale of personal information and the 
right to non-discrimination in terms of price or service when a consumer exercises a privacy right. Like the GDPR, 
the  CCPA  establishes  potentially  significant  penalties  for  violation.  The  CCPA  also  provides  a  private  right  of 
action along with statutory damages for certain data breaches, which is expected to increase risks related to 
data  breach  litigation.  The  California  Privacy  Rights  Act  (“CPRA”),  which  will  become  operational  in  2023, 
expands  on  the CCPA, creating  new  consumer  rights  and protections, including  the  right to  correct personal 
information, the right to opt out of the use of personal information in automated decision making, the right to 
opt out of “sharing” consumer’s personal information for cross-context behavioral advertising, and the right to 
restrict use of and disclosure of sensitive personal information, including geolocation data to third parties. Similar 
restrictions  are  also  included  in  the  Virginia  Consumer  Data  Protection  Act  (“VCDPA”)  and  the  Colorado 
Privacy  Act  (“CPA”),  the  first  comprehensive  state  privacy  statutes  to  follow  the  CCPA.  We  will  need  to 
evaluate  and  potentially  update  our  privacy  program  to  seek  to  comply  with  the  CPRA,  VCDPA,  CPA  and 
other US privacy laws, and we expect to incur additional expense in our effort to comply. 

There is also a likelihood that other states will follow California, Colorado and Virginia in enacting more 
comprehensive  privacy  laws.  Such  legislation,  if  enacted,  may  add  additional  complexity,  variation  in 
requirements,  restrictions  and  potential  legal  risk,  and  may  require  additional  investment  of  resources  in 
compliance  programs,  impact  strategies,  reduce  the  availability  of  previously  useful  data  and  result  in 
increased compliance costs and/or changes in business practices and policies. 

Collaborations  and  contracts  of  our  wholly  owned  subsidiaries  Novavax  AB  and  Novavax  CZ,  with 
regional partners, such as SIIPL, Takeda and SK bioscience, as well as with international providers, expose us to 
additional risks associated with doing business outside the U.S. 

Swedish-based  Novavax  AB  and  Czech  Republic-based Novavax  CZ  are  wholly  owned  subsidiaries  of 
Novavax, Inc. We also have entered into a supply and license agreement with SIIPL, collaboration and license 
agreements  with  each  of  Takeda  and  SK  bioscience  and  other  agreements  and  arrangements  with  foreign 
governments  and  companies  in  other  countries.  We  plan  to  continue  to  enter  into  collaborations  or 
partnerships with companies, non-profit organizations and local governments in various parts of the world. Risks 
of conducting business outside the U.S. include negative consequences of: 

• 

the costs associated with seeking to comply with multiple regulatory requirements that govern our ability 
to develop, manufacture and sell products in local markets; 

• 

failure  to  comply with  anti-bribery  laws  such  as the U.S.  Foreign  Corrupt  Practices  Act  and  similar  anti-
bribery laws in other jurisdictions; 

•  new  or  changes  in  interpretations  of  existing  trade  measures,  including  tariffs,  embargoes,  sanctions, 

import restrictions, and export licensing requirements; 

•  difficulties in and costs of staffing, managing and operating our international operations; 

•  changes in environmental, health and safety laws; 

• 

fluctuations in foreign currency exchange rates; 

•  new or changes in interpretations of existing tax laws; 

•  political instability and actual or anticipated military or potential conflicts (including, without limitation, 

the ongoing conflict between Russia and Ukraine, and a wider European or global conflict); 

•  economic instability, inflation, recession and interest rate fluctuations; 

•  minimal or diminished protection of intellectual property in many jurisdictions; and 

•  possible nationalization and expropriation. 

These  risks,  individually  or  in  the  aggregate,  could  have  a  material  adverse  effect  on  our  business, 

financial conditions, results of operations and cash flows. 

If we are unable to attract or retain key management or other personnel, our business, operating results 

and financial condition could be materially adversely affected. 

We  depend  on  our  senior  executive  officers,  as  well  as  key  scientific  and  other  personnel.  The  loss  of 
these  individuals  or  our  failure  to  implement  an  appropriate  succession  plan  could  harm  our  business  and 
significantly delay or prevent the achievement of research, development or business objectives. Turnover in key 
executive positions resulting in lack of management continuity and long-term history with our Company could 
result in operational and administrative inefficiencies and added costs. 

We  may  not  be  able  to  attract  qualified  individuals  for  key  positions  on  terms  acceptable  to  us. 
Competition  for  qualified  employees  is  intense  among  pharmaceutical  and  biotechnology  companies,  and 
the  loss  of  qualified  employees,  or  an  inability  to  attract,  retain  and  motivate  additional  highly  skilled 
employees  could  hinder  our  ability  to  complete  clinical  trials  successfully  and  otherwise  develop  marketable 
products. 

We  also  rely  from  time  to  time  on  outside  advisors  who  assist  us  in  formulating  our  research  and 
development and clinical strategy. We may not be able to attract and retain these individuals on acceptable 
terms, which could delay our development efforts. 

76 

77 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risks Related to Our Convertible Senior Notes 

Servicing our 5.00% convertible senior unsecured notes due 2027 requires a significant amount of cash, 

and we may not have sufficient cash flow to pay our debt. 

In  2022,  we  issued  $175.3  million  aggregate  principal  amount  of  Notes.  Our  ability  to  make  scheduled 
payments of the principal of, to pay interest on, or to refinance our indebtedness, including the Notes, depends 
on our future performance, which is subject to economic, financial, competitive and other factors beyond our 
control. We do not expect our business to be able to generate cash flow from operations sufficient to service 
our  debt  and  make  necessary  capital  expenditures  and  may  therefore  be  required  to  adopt  one  or  more 
alternatives, such as selling assets, restructuring debt or obtaining additional equity capital on terms that may 
be  onerous  or  highly  dilutive.  Our  ability  to  refinance  our  indebtedness,  which  matures  in  2027,  unless  earlier 
converted, redeemed, or repurchased, will depend on the capital markets and our financial condition at such 
time. We may not be able to engage in any of these activities or engage in these activities on desirable terms, 
which  could  result  in  a  default  on  our  debt  obligations,  and  limit  our  flexibility  in  planning  for  and  reacting  to 
changes in our business. 

We may not have the ability to raise the funds necessary to repurchase the Notes as required upon a 

fundamental change, and our future debt may contain limitations on our ability to repurchase the Notes. 

Holders  of  the  Notes  will  have  the  right  to  require  us  to  repurchase  their  Notes  for  cash  upon  the 
occurrence  of  a  fundamental  change  at  a  fundamental  change  repurchase  price  equal  to  100%  of  the 
principal  amount  of  the  Notes  to  be  repurchased,  plus  accrued  and  unpaid  interest,  if  any.  A  fundamental 
change  may  also  constitute  an  event  of  default  or  prepayment  under,  and  result  in  the  acceleration  of  the 
maturity of, our then-existing indebtedness. We cannot assure that we will have sufficient financial resources, or 
will be able to arrange financing, to pay the fundamental change repurchase price in cash with respect to any 
Notes surrendered by holders for repurchase upon a fundamental change. In addition, restrictions in our then 
existing  credit  facilities  or  other  indebtedness,  if  any,  may  not  allow  us  to  repurchase  the  Notes  upon  a 
fundamental change. Our failure to repurchase the Notes upon a fundamental change when required would 
result  in  an  event  of  default  pursuant  to  the  indenture  governing  the  Notes  which  could,  in  turn,  constitute  a 
default under the terms of our other indebtedness, if any. If the repayment of the related indebtedness were to 
be accelerated after any applicable notice or grace periods, we may not have sufficient funds to repay the 
indebtedness and repurchase the Notes. 

Risks Related to Ownership of Our Common Stock 

Because our stock price has been and will likely continue to be highly volatile, the market price of our 

common stock may be lower or more volatile than expected. 

Our stock price has been highly volatile. From January 1, 2022 through December 31, 2022, the closing 
sale price of our common stock has been as low as $8.86 per share and as high as $142.90 per share. The stock 
market  in  general  and  the  market  for  biotechnology  companies  in  particular  have  experienced  extreme 
volatility  that  has  often  been  unrelated  to  the  operating  performance  of  particular  companies.  For  example, 
the  trading  prices  of  biopharmaceutical  companies  in  particular  have  been  highly  volatile  as  a  result  of  the 
COVID-19  pandemic,  inflation  and  increased  interest  rates.  These  broad  market  fluctuations  may  cause  the 
market price of our common stock to be lower or more volatile than expected. 

Furthermore,  given  the  global  focus  on  the  COVID-19  pandemic  and  our  investment  in  developing  a 
COVID-19  vaccine,  information  in  the  public  arena  on  this  topic,  whether  or  not  accurate,  has  had  and  will 
likely continue to have an outsized impact (positive or negative) on our stock price. Information related to our 
development,  manufacturing,  regulatory  and  commercialization  efforts  with  respect  to  NVX-CoV2373,  or 
information  regarding  such  efforts  by  competitors  with  respect  to  their  COVID-19  vaccines  and  vaccine 
candidates, may meaningfully impact our stock price. As a result of this volatility, you may not be able to sell 
your  common  stock  at  or  above  your  initial  purchase  price.  The  market  price  of  our  common  stock  may  be 
influenced by many other factors, including: 

• 

78 

future  announcements  about  us  or  our  collaborators  or  competitors,  including  the  results  of  testing, 
technological innovations or new commercial products; 

•  clinical trial results; 

•  delays in making regulatory submissions;  

•  depletion of our cash reserves; 

• 

sale of equity securities or issuance of additional debt; 

•  announcement  by  us  of  significant  strategic  partnerships,  collaborations,  joint  ventures,  capital 

commitments or acquisitions; 

•  changes in government regulations; 

• 

impact  of  competitor  successes  and  in  particular  development  success  of  vaccine  candidates  that 
compete with our own vaccine candidates; 

•  developments in our relationships with our collaboration and funding partners; 

•  announcements  relating  to  health  care  reform  and  reimbursement  levels  for  new  vaccines  and  other 

matters affecting our business and results, regardless of accuracy; 

• 

sales of substantial amounts of our stock by us or existing stockholders (including stock by insiders or 5% 
stockholders); 

•  development, spread or new announcements related to pandemic diseases; 

• 

litigation; 

•  public concern as to the safety of our products; 

• 

• 

significant set-backs or concerns with the industry or the market as a whole; 

regulatory inquiries, reviews and potential action, including from the FDA or the SEC; 

•  demand for bivalent vaccines; 

• 

• 

recommendations by securities analysts or changes in earnings estimates; and 

the other factors described in this Risk Factors section. 

In the past, following periods of volatility in the market price of a company’s securities, securities class-
action  litigation  often  has  been  instituted  against  that  company.  Such  litigation,  if  instituted  against  us,  could 
cause  us  to  incur  substantial  costs  to  defend  such  claims  and  divert  management’s  attention  and  resources, 
which could seriously harm our business, financial condition, and results of operations, and prospects. 

79 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Raising additional capital by issuing securities or through collaboration and licensing arrangements may 
cause  dilution  to  existing  stockholders  or  require  us  to  relinquish  rights  to  our  technologies  or  vaccine 
candidates. 

If  we  are  unable  to  partner  with  a  third-party  to  advance  the  development  of  one  or  more  of  our 
vaccine  candidates, we  will  need to  raise money  through  additional  debt  or  equity  financings.  To  the extent 
that we raise additional capital by issuing equity securities, our stockholders will experience immediate dilution, 
which may be significant. There is also a risk that such equity issuances may cause an ownership change under 
the Internal Revenue Code of 1986, as amended, and similar state provisions, thus limiting our ability to use our 
net  operating  loss  carryforwards  and  credits.  To  the  extent  that  we  raise  additional  capital  through  licensing 
arrangements  or  arrangements  with  collaborative  partners,  we  may  be  required  to  relinquish,  on  terms  that 
may not be favorable to us, rights to some of our technologies or vaccine candidates that we would otherwise 
seek to develop or commercialize ourselves. In addition, economic conditions may also negatively affect the 
desire  or  ability  of  potential  collaborators  to  enter  into  transactions  with  us.  They  may  also  have  to  delay  or 
cancel research and development projects or reduce their overall budgets. 

Provisions  of  our  Second  Amended  and  Restated  Certificate  of  Incorporation  and  Amended  and 
Restated  By-Laws  and  Delaware  law  could  delay  or  prevent  the  acquisition  of  the  Company,  even  if  such 
acquisition would be beneficial to stockholders, and could impede changes in our Board. 

Provisions  in  our  organizational  documents  could  hamper  a  third  party’s  attempt  to  acquire,  or 
discourage  a  third-party  from  attempting  to  acquire  control  of,  the  Company.  Stockholders  who  wish  to 
participate  in  these  transactions  may  not  have  the  opportunity  to  do  so.  Our  organizational  documents  also 
could  limit  the  price  investors  are  willing  to  pay  in  the  future  for  our  securities  and  make  it  more  difficult  to 
change the composition of our Board in any one year. For example, our organizational documents provide for 
a  staggered  board  with  three  classes  of  directors  serving  staggered  three-year  terms  and  advance  notice 
requirements for stockholders to nominate directors and make proposals. 

As  a  Delaware  corporation,  we  are  also  afforded  the  protections  of  Section  203  of  the  Delaware 
General  Corporation  Law,  which  will  prevent  us  from  engaging  in  a  business  combination  with  a  person  who 
acquires at least 15% of our common stock for a period of three years from the date such person acquired such 
common stock, unless advance board or stockholder approval was obtained. 

Any delay or prevention of a change of control transaction or changes in  our Board or management 
could  deter  potential  acquirers  or  prevent  the  completion  of  a  transaction  in  which  our  stockholders  could 
receive a substantial premium over the then current market price for their shares. 

We  have  never  paid  dividends  on  our  capital  stock,  and  we  do  not  anticipate  paying  any  such 

dividends in the foreseeable future. 

We have never paid cash dividends on our common stock. We currently anticipate that we will retain 
all of our earnings for use in the development of our business and do not anticipate paying any cash dividends 
in  the  foreseeable  future.  As  a  result,  capital  appreciation,  if  any,  of  our  common  stock  would  be  the  only 
source of gain for stockholders until dividends are paid, if at all. 

General Risk Factors 

Litigation or regulatory investigations could have a material adverse impact on our results of operation 

and financial condition. 

In addition to intellectual property litigation, from time to time, we may be subject to other litigation or 
regulatory  investigations.  Regardless  of  the  merits  of  any  claims  that  may  be  brought  against  us,  litigation  or 
regulatory investigations could result in a diversion of management’s attention and resources and we may be 
required to incur significant expenses defending against these claims. If we are unable to prevail in litigation or 
regulatory  investigations,  we  could  incur  substantial  liabilities.  Where  we  can  make  a  reasonable  estimate  of 
the  liability  relating  to  pending  litigation  and  determine  that  it  is  probable,  we  record  a  related  liability.  As 
additional information becomes available, we assess the potential liability and revise estimates as appropriate. 
However, because of uncertainties relating to litigation, the amount of our estimates could be wrong. 
80 

We  or  the  third  parties  upon  whom  we  depend  may  be  adversely  affected  by  natural  or  man-made 

disasters or public health emergencies, such as the COVID-19 pandemic. 

Our operations, and those of our clinical research organizations, contract manufacturing organizations, 
vendors of materials needed in manufacturing, collaboration partners, distributors and other third parties upon 
whom  we  depend,  could  be  subject  to  fires,  extreme  weather  conditions,  earthquakes,  power  shortages, 
telecommunications  failures,  water  shortages,  floods,  hurricanes,  typhoons,  war,  political  unrest,  sabotage  or 
terrorism and other natural or man-made disasters, as well as public health emergencies, such as the COVID-19 
pandemic. The occurrence of any of these business disruptions could prevent us from using all or a significant 
portion of our facilities and it may be difficult or impossible for us to continue certain activities for a substantial 
period of time. The disaster recovery and business continuity plans we have in place may prove inadequate in 
the  event  of  a  serious  disaster  or  similar  event  and  we may incur  substantial  expenses  and  delays  as  a  result. 
Our  ability  to  manufacture  our  product  candidates  and  obtain  necessary  clinical  supplies  for  our  product 
candidates  could  be  disrupted  if  the  operations  of  our  contract  manufacturing  organizations  or  suppliers  are 
affected by a natural or man-made disaster, or a public health emergency. 

The outbreak of COVID-19 may materially and adversely affect our business and our financial results. 

The  COVID-19  pandemic  continues  to  present  substantial  global  economic  and  public  health 
challenges,  which  may  materially  and  adversely  impact  our  business,  financial  condition  and  results  of 
operations.  In  response  to  COVID-19,  various  aspects  of  our  business  operations  have  been,  and  could 
continue to be, disrupted. We have implemented our Ways of Working guidelines, which allow employees the 
flexibility to work remotely either full time or in a hybrid manner to provide employees with continued flexibility 
based  on  business  needs.  Working  remotely  could  increase  our  cybersecurity  risk,  create  data  accessibility 
concerns, and make us more susceptible to communication disruptions, any of which could adversely impact 
our business operations. Travel restrictions and other governmental measures may also result in a disruption or 
delay  in  the  performance  of  our  third-party  contractors  and  suppliers.  If  such  third  parties  are  unable  to 
adequately  satisfy  their  contractual  commitments  to  us  in  a  timely  manner,  our  business  could  be  adversely 
affected. Furthermore, while some jurisdictions have phased out restrictions imposed on commercial activities 
at varying degrees, a resurgence of COVID-19, coupled with a potential surge in variant strains of COVID-19, in 
certain geographies could result in restrictions being reinstated. 

Our  clinical  trials,  whether  planned  or  ongoing,  may  be  affected  by  the  COVID-19  pandemic.  Study 
procedures  (particularly  any  procedures  that  may  be  deemed  non-essential),  site  initiation,  participant 
recruitment and enrollment, participant dosing, shipment of our product candidates, distribution of clinical trial 
materials,  study  monitoring, site  inspections  and  data  analysis  may  be paused  or  delayed  due to  changes in 
hospital  or  research  institution  policies,  federal,  state  or  local  regulations,  prioritization  of  hospital  and  other 
medical  resources  toward  efforts  to  treat  or  prevent  COVID-19,  or  other  reasons  related  to  the  pandemic.  In 
addition, there could be a potential effect of COVID-19 to the operations of the FDA or other health authorities, 
which could result in delays of reviews and approvals, including with respect to our product candidates. Any 
prolongation or de-prioritization of our clinical trials or delay in regulatory review resulting from such disruptions 
could materially affect the development and study of our product candidates. 

The trading prices for our common stock and that of other biopharmaceutical companies have been 
highly  volatile  due  to  the  COVID-19  pandemic,  especially  as  a  result  of  investor  concerns  and  uncertainty 
related  to  the  impact  of  the  outbreak  on  the  economies  of  countries  worldwide.  These  broad  market  and 
industry fluctuations, as well as general economic, political and market conditions, may negatively impact the 
market price of shares of our common stock. 

The  COVID-19  pandemic  continues  to  rapidly  evolve.  The  extent  to  which  the  outbreak  impacts  our 
business,  preclinical  studies  and  clinical  trials  will  depend  on  future  developments, which  are  highly  uncertain 
and  cannot  be  predicted  with  confidence,  such  as  the  ultimate  geographic  spread  of  the  disease,  the 
emergence of variant strains, the duration of the pandemic, travel restrictions and social distancing in the U.S. 
and other countries, business closures or business disruptions and the effectiveness of actions taken in the U.S. 
and other countries to contain and treat the disease. 

81 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  United  Kingdom’s  withdrawal  from  the  European  Union  could  result  in  increased  regulatory  and 
legal complexity, which may make it more difficult for us to do business in the UK and/or Europe and impose 
additional challenges in securing regulatory approval of our product candidates in the UK and/or Europe. 

The United Kingdom’s exit from the European Union as of January 31, 2020, with a transitional period up 
to  December  31,  2020,  commonly  referred  to  as  “Brexit”,  has  caused  political  and  economic  uncertainty, 
including  in  the  regulatory  framework  applicable  to  our  operations  and  vaccine  candidates  in  the  United 
Kingdom  and  the  European  Union,  and  this  uncertainty  may  persist  for  years.  Brexit  could,  among  other 
outcomes,  disrupt  the  free  movement  of  goods,  services  and  people  between  the  United  Kingdom  and  the 
European Union, and result in increased legal and regulatory complexities, as well as potential higher costs of 
conducting  business  in  Europe.  As  one  of  the  Brexit  consequences,  the  EMA  has  relocated  from  the  United 
Kingdom  to  the  Netherlands.  This  has  led  to  a  significant  reduction  of  the  EMA  workforce,  which  has  resulted 
and  could  further  result  in  significant  disruption  and  delays  in  its  administrative  procedures,  such  as  granting 
clinical trial authorization or opinions for marketing authorization, disruption of importation and export of active 
substance and other components of new drug formulations, and disruption of the supply chain for clinical trial 
product and final authorized formulations. As the European Union granted conditional marketing authorization 
for  NVX-CoV2373  after January  1,  2021,  it  is  not  grandfathered  in  the UK.  We  therefore  must  seek  to  obtain  a 
separate  marketing  authorization  for  Great  Britain  or  “GB”  (England,  Scotland  and  Wales  while  the  European 
Union  conditional  marketing  authorization  continues  to  be  applicable  in  Northern  Ireland),  increasing  our 
regulatory  burden.  The  GB  product  license  for  NuvaxovidTM  was  granted  on  February  3,  2022,  following  a 
rigorous  review  of  the  safety,  quality  and  effectiveness  of  this  vaccine  by  the  UK  Medicines  and  Healthcare 
products  Regulatory  Agency  and  expert  advice  from  the  UK’s  independent  scientific  advisory  body,  the 
Commission on Human Medicines. 

On September 22, 2022, the Department for Business, Energy & Industry Strategy published the Retained 
EU  law  (Revocation  and  Reform)  Bill  2022  (the  “Bill”)  and  introduced  it  to  the  UK  Parliament.  The  Bill  seeks  to 
provide  a  domestic  law  basis  for  amending  or  revoking  over  2,400  well-established  retained  EU  laws  that 
operate  across  21  sectors  of  the  UK  economy,  including  those  concerning  the  life  sciences  industry,  by 
December 31, 2023. The Bill will add further uncertainty to the future of medicines regulation and the potential 
regulatory burden that may arise in the U.K. 

The  cumulative  effects  of  the  disruption  to  the  regulatory  framework  may  add  considerably  to  the 
development lead time to marketing authorization and commercialization of products in the European Union 
and/or the United Kingdom. It is possible that there will be increased regulatory complexities, which can disrupt 
the  timing  of  our  clinical  trials  and  regulatory  approvals.  In  addition,  changes  in,  and  legal  uncertainty  with 
regard to, national and international laws and regulations may present difficulties for our clinical and regulatory 
strategy.  Any  delay  in  obtaining,  or  an  inability  to  obtain,  any  marketing  approvals,  as  a  result  of  Brexit  or 
otherwise, would prevent us from commercializing our product candidates in the United Kingdom and/or the 
European Union and restrict our ability to generate revenues and achieve and sustain profitability. 

We  are  increasingly  a  target  for  public  scrutiny,  and  our  business  may  be  impacted  by  unfavorable 

publicity. 

Given that COVID-19 represents an unprecedented urgent public health crisis, that we are developing 
NVX-CoV2373 as a COVID-19 vaccine candidate, and that we have received significant funding from the U.S. 
and  foreign  governments  and  other  sources to  support the development and potential commercialization  of 
NVX-CoV2373,  we  have  observed  and  are  likely  to  continue  to  face  significant  public  attention  and  scrutiny 
over  the  complex  decisions  we  have  made  and  will  be  making  regarding  the  development,  testing, 
manufacturing, allocation and pricing of NVX-CoV2373. If we are unable to successfully manage these risks, we 
could  face  significant  reputational  harm,  which  could  negatively  affect  our  stock  price.  The  intense  public 
interest,  including  speculation  by  the  media,  in  the  development  of  NVX-CoV2373  has  caused  significant 
volatility  in  our  stock  price,  which  we  expect  to  continue  as  data  and  other  information  from  our  ongoing 
clinical  trials  become  publicly  available.  If  concerns  should  arise  about  the  actual  or  anticipated  efficacy  or 
safety  of  any  of  our  product  candidates,  such  concerns  could  adversely  affect  the  market’s  perception  of 
these  candidates,  which  could  lead  to  a  decline  in  investors’  expectations  and  a  decline  in  the  price  of  our 
common stock. 

The increasing use of social media platforms presents new risks and challenges to our business. 

Social media is increasingly being used to communicate about pharmaceutical companies’ research, 
product candidates, and the diseases such product candidates are being developed to prevent. Social media 
practices in the pharmaceutical industry continue to evolve and regulations relating to such use are not always 
clear. This evolution creates uncertainty and risk of noncompliance with regulations applicable to our business, 
resulting  in  potential  regulatory  actions  against  us.  For  example,  subjects  may  use  social  media  channels  to 
comment on their experience in an ongoing blinded clinical trial or to report an alleged adverse event. When 
such events occur, there is a risk that we fail to monitor and comply with applicable adverse event reporting 
obligations or we may not be able to defend our business or the public’s legitimate interests in the face of the 
political  and  market  pressures  generated  by  social  media  due  to  restrictions  on  what  we  may  say  about  our 
investigational  product  candidates.  There  is  also  a  risk  of  inappropriate  disclosure  of  sensitive  information  or 
negative or inaccurate posts or comments about us on any social media or networking website. If any of these 
events were to occur or we otherwise fail to comply with applicable regulations, we could incur liability, face 
regulatory actions, or incur reputational or other harm to our business. 

Item 1B. UNRESOLVED STAFF COMMENTS 

None. 

Item 2. PROPERTIES 

In addition, as a result of Brexit, other European countries may seek to conduct referenda with respect 
to  their  continuing  membership  with  the  European  Union.  Given  these  possibilities  and  others  we  may  not 
anticipate, as well as the absence of comparable precedent, it is unclear what financial, regulatory and legal 
implications the withdrawal of the United Kingdom from the European Union will have, how such withdrawal will 
affect us, and the full extent to which our business could be adversely affected. 

As of December 31, 2022, we leased approximately 53,000 square feet of office space in Gaithersburg, 
Maryland that serves as our corporate headquarters, and approximately 170,000 square feet of office space in 
Gaithersburg,  Maryland  (“700QO”)  that  we  currently  use  for  office  space  and  intend  to  also  use  for 
manufacturing and research and development. The term of the 700QO lease agreement is approximately 15 
years, and we have the option to extend the Lease Agreement for two successive five-year terms. 

As  of  December  31,  2022,  we  lease  and  own  approximately  369,000  square  feet  of  office  and  other 
space in the U.S., including our corporate headquarters and 700QO, and approximately 242,000 square feet of 
office and other space in various foreign locations. We use this space for our services and support, commercial, 
research  and  development,  manufacturing,  and  administrative  personnel.  Although  we  believe  that  our 
facilities are suitable and adequate for our present needs, the Company’s management continues to review 
and assess real property requirements that may be necessary to address our current business plan. 

82 

83 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 3. LEGAL PROCEEDINGS 

On  November  12,  2021,  Sothinathan  Sinnathurai  filed  a  purported  securities  class  action  in  the  U.S. 
District Court for the District of Maryland (the “Maryland Court”) against the Company and certain members of 
senior  management,  captioned  Sothinathan  Sinnathurai  v.  Novavax,  Inc.,  et  al.,  No.  8:21-cv-02910-TDC  (the 
“Sinnathurai  Action”).  On  January  26,  2022,  the  Maryland  Court  entered  an  order  designating  David  Truong, 
Nuggehalli Balmukund Nandkumar, and Jeffrey Gabbert as co-lead plaintiffs in the Sinnathurai Action. The co-
lead plaintiffs filed a consolidated amended complaint on March 11, 2022, alleging that the defendants made 
certain  purportedly  false  and  misleading  statements  concerning  the  Company’s  ability  to  manufacture  NVX-
CoV2373  on  a  commercial  scale  and  to  secure  the  NVX-CoV2373’s  regulatory  approval.  The  amended 
complaint defines the purported class as those stockholders who purchased the Company’s securities between 
February  24,  2021  and  October  19,  2021.  On  April  25,  2022,  defendants  filed  a  motion  to  dismiss  the 
consolidated amended complaint. On December 12, 2022, the Maryland Court issued a ruling granting in part 
and  denying  in  part  defendants’  motion  to  dismiss.  The  Maryland  Court  dismissed  all  claims  against  two 
individual  defendants  and  claims  based  on  certain  public  statements  challenged  in  the  consolidated 
amended  complaint.  The  Maryland  Court  denied  the  motion  to  dismiss  as  to  the  remaining  claims  and 
defendants, and directed the Company and other remaining defendants to answer within fourteen days. On 
December 27, 2022, the Company filed its answer and affirmative defenses. 

After the Sinnathurai Action was filed, seven derivative lawsuits were filed: (i) Robert E. Meyer v. Stanley 
C. Erck, et al., No. 8:21-cv-02996-TDC (the “Meyer Action”), (ii) Shui Shing Yung v. Stanley C. Erck, et al., No. 8:21-
cv-03248-TDC  (the  “Yung  Action”),  (iii)  William  Kirst,  et  al.  v.  Stanley  C.  Erck,  et  al.,  No.  8:22-cv-00024-TDC  (the 
“Kirst  Action”),  (iv)  Amy  Snyder  v.  Stanley  C.  Erck,  et  al.,  No.  8:22-cv-01415-TDC  (the  “Snyder  Action”),  (v) 
Charles R. Blackburn, et al. v. Stanley C. Erck, et al., No. 1:22-cv-01417-TDC (the “Blackburn Action”), (vi) Diego 
J.  Mesa  v.  Stanley  C.  Erck,  et  al.  (the  “Mesa  Action”),  and  (vii)  Sean  Acosta  v.  Stanley  C.  Erck,  et  al.  (the 
“Acosta Action”).  The  Meyer,  Yung, Snyder,  and  Blackburn Actions  were  filed  in  the  Maryland Court.  The  Kirst 
Action was filed in the Circuit Court for Montgomery County, Maryland, and shortly thereafter removed to the 
Maryland  Court  by  the  defendants.  The  Mesa  and  Acosta  Actions  were  filed  in  the  Delaware  Court  of 
Chancery (the “Delaware Court”). The derivative lawsuits name members of the Company’s board of directors 
and certain members of senior management as defendants. The Company is deemed a nominal defendant. 
The  plaintiffs  assert  derivative  claims  arising  out  of  substantially  the  same  alleged  facts  and  circumstances  as 
the Sinnathurai Action. Collectively, the derivative complaints assert claims for breach of fiduciary duty, insider 
selling,  unjust  enrichment,  violation  of  federal  securities  law,  abuse  of  control,  waste,  and  mismanagement. 
Plaintiffs seek declaratory and injunctive relief, as well as an award of monetary damages and attorneys’ fees. 

On February 7, 2022, the Maryland Court entered an order consolidating the Meyer and Yung Actions 
(the  “First  Consolidated  Derivative  Action”).  The  plaintiffs  in  the  First  Consolidated  Derivative  Action  filed  their 
consolidated  derivative  complaint  on  April  25,  2022.  On  May  10,  2022,  the  Maryland  Court  entered  an  order 
granting the parties’ request to stay all proceedings and deadlines pending the earlier of dismissal or the filing 
of  an  answer  in  the  Sinnathurai  Action.  On  June  10,  2022,  the  Snyder  and  Blackburn  Actions  were  filed.  On 
October  5,  2022,  the  Maryland  Court  entered  an  order  granting  a  request  by  the  plaintiffs  in  the  First 
Consolidated  Derivative  Action  and  the  Snyder  and  Blackburn  Actions  to  consolidate  all  three  actions  and 
appoint co-lead plaintiffs and co-lead and liaison counsel (the “Second Consolidated Derivative Action”). The 
co-lead  plaintiffs  in  the  Second  Consolidated  Derivative  Action  filed  a  consolidated  amended  complaint  on 
November  21,  2022.  On  February  10,  2023,  defendants  filed  a  motion  to  dismiss  the  Second  Consolidated 
Derivative Action. 

On  July  21,  2022,  the  Maryland  Court  issued  a  memorandum  opinion  and  order  remanding  the  Kirst 
Action to state court. On December 6, 2022, the parties to the Kirst Action filed a stipulated schedule pursuant 
to which the plaintiffs were expected to file an amended complaint on December 22, 2022, and either (i) the 
parties would file a stipulated stay of the Kirst Action or (ii) the defendants would file a motion to stay the case 
by  January  23,  2023.  The  plaintiffs  filed  an  amended  complaint  on  December  30,  2022.  On  January  23,  2023, 
defendants filed a motion to stay the Kirst action. On February 22, 2023, the parties in the Kirst Action filed for 
the  Court’s  approval  of  a  stipulation  staying  the  Kirst  Action  pending  the  resolution  of  defendants’  motion  to 
dismiss in the Second Consolidated Derivative Action. On February 24, 2023, the Court entered an order staying 
the  Kirst  Action  until  a  final  judgment  in  the  Second  Consolidated  Derivative  Action.  The  Company  takes  no 
position  on  whether  the  broader  stay  entered  by  the  Court  in  the  Kirst  Action  is  likely  to  be  modified  to  align 
with the parties’ stipulation. 

On  August  30,  2022,  the  Mesa  Action  was  filed.  On  October  3,  2022,  the  Delaware  Court  entered  an 
order  granting  the  parties’  request  to  stay  all  proceedings  and  deadlines  in  the  Mesa  Action  pending  the 
earlier  of  dismissal  of  the  Sinnathurai  Action  or  the  filing  of  an  answer  to  the  operative  complaint  in  the 
Sinnathurai Action. On January 9, 2023, the court entered an order granting the parties’ request to set a briefing 
schedule  in  connection  with  a  motion  to  stay  that  defendants  intended  to  file.  Pursuant  to  the  order, 
defendants  filed  a  motion  to  stay  on  January  18,  2023.  The  plaintiff  filed  his  opposition  on  February  8,  2023. 
Defendants filed their reply on February 22, 2023. On February 28, 2023, the court granted Defendants’ motion 
to stay. 

On December 7, 2022, the Acosta Action was filed. On February 6, 2023, defendants accepted service 
of  the  complaint  and  summons  in  the  Acosta action.  The  financial  impact  of  this  claim,  as  well  as  the  claims 
discussed above, is not estimable. 

On February 26, 2021, a  Company stockholder named Thomas Golubinski filed a derivative complaint 
against members of the Company’s board of directors and members of senior management in the Delaware 
Court, captioned Thomas Golubinski v. Richard H. Douglas, et al., No. 2021-0172-JRS. The Company is deemed 
a nominal defendant. Golubinski challenged equity awards made in April 2020 and in June 2020 on the ground 
that  they  were  “spring-loaded,”  that  is,  made  at  a  time  when  such  board  members  or  members  of  senior 
management  allegedly  possessed  undisclosed  positive  material  information  concerning  the  Company.  The 
complaint  asserted  claims  for  breach  of  fiduciary  duty,  waste,  and  unjust  enrichment.  The  plaintiff  sought  an 
award  of  damages  to  the  Company,  an  order  rescinding  both  awards  or  requiring  disgorgement,  and  an 
award of attorneys’ fees incurred in connection with the litigation. On May 10, 2021, the defendants moved to 
dismiss the complaint in its entirety. On June 17, 2021, the Company’s stockholders voted FOR ratification of the 
April 2020 awards and ratification of the June 2020 awards. Details of the ratification proposals are set forth in 
the  Company’s  Definitive  Proxy  Statement  filed  on  May  3,  2021.  The  results  of  the  vote  were  disclosed  in  the 
Company’s Current Report on Form 8-K filed on June 24, 2021. Thereafter, the plaintiff stipulated that, as a result 
of  the  outcome  of  the  June  17,  2021  vote,  the  plaintiff  no  longer  intends  to  pursue  the  lawsuit  or  any  claim 
arising  from  the  April  2020  and  June  2020  awards.  On  August  23,  2021,  the  plaintiff  filed  a  motion  seeking  an 
award of attorneys’ fees and expenses, to which the defendants filed an opposition. On October 18, 2022, the 
Delaware  Court  denied  the  plaintiff’s  fee  application  in  its  entirety.  Under  a  prior  Delaware  Court  order,  the 
case  was  automatically  dismissed  with  prejudice  upon  denial  of  the  plaintiff’s  fee application.  On  November 
14,  2022,  Golubinski  filed  a  Notice  of  Appeal  in  the  Supreme  Court  of  the  State  of  Delaware.  The  plaintiff  / 
appellant  filed  his  opening  appellate  brief  on  December  30,  2022.  The  Company  filed  its  responsive  brief  on 
January 30, 2023 and the appellant filed his reply brief on February 14, 2023. 

On  March  29,  2022,  Par  Sterile  Products,  LLC  (“Par”)  submitted  a  demand  for  arbitration  against  the 
Company  with  the  American  Arbitration  Association,  alleging  that  the  Company  breached  certain  provisions 
of  the  Manufacturing  and  Services  Agreement  (the  “Par  MSA”)  that  the  Company  entered  into  with  Par  in 
September  2020  to  provide  fill-finish  manufacturing  services  for  NVX-CoV2373.  The  matter  is  at  a  preliminary 
stage  and  therefore  the  potential  loss  is  not  reasonably estimable.  The parties are engaged  in  discovery  and 
arbitration  is  scheduled  for  July  2023.  While  the  Company  maintains  that  no  breach  of  the  Par  MSA  has 
occurred  and  intends  to  vigorously  defend  the  matter,  if  the  final  resolution  of  the  matter  is  adverse  to  the 
Company, it could have a material impact on the Company’s financial position, results of operations, or cash 
flows. 

84 

85 

 
 
 
 
 
 
 
 
 
 
On  November  18,  2022,  the  Company  delivered  written  notice  to  Gavi  to  terminate  the  Gavi  APA 
based  on  Gavi’s  failure  to  procure  the  purchase  of  350 million  doses  of  NVX-CoV2373  from  the  Company  as 
required by the Gavi APA. As of November 18, 2022, the Company had only received orders under the Gavi 
APA  for  approximately  2 million  doses.  On  December  2,  2022,  Gavi  issued  a  written  notice  purporting  to 
terminate  the  Gavi  APA  based  on  Gavi’s  contention  that  the  Company  repudiated  the  agreement  and, 
therefore, materially breached the Gavi APA. Gavi also contends that, based on its purported termination of 
the  Gavi  APA,  it  is  entitled  to  a  refund  of  the  Advance  Payment  Amount  less  any  amounts  that  have  been 
credited against the purchase price for binding orders placed by a buyer participating in the COVAX Facility. 
As of December 31, 2022, the remaining Gavi Advance Payment Amount of $697.4 million, pending resolution 
of the dispute with Gavi related to a return of the remaining Advance Payment Amount, was reclassified from 
Deferred  revenue  to  Other  current  liabilities  in  the  Company’s  consolidated  balance  sheet.  On  January  24, 
2023,  Gavi  filed  a  demand  for  arbitration  with  the  International  Court  of  Arbitration  based  on  the  claims 
described above. The Company’s response is currently due by March 2, 2023. Arbitration is inherently uncertain, 
and  while  we  believe  that  we  are  entitled  to  retain  the  remaining  Advance  Payment  Amount  received  from 
Gavi,  it  is  possible  that  we  could  be  required  to  refund  all  or  a  portion  of  the  remaining  Advance  Payment 
Amount from Gavi. 

We are also involved in various legal proceedings arising in the normal course of business. Although the 
outcomes  of  these  legal  proceedings  are  inherently  difficult  to  predict,  management  does  not  expect  the 
resolution  of  these  legal  proceedings  to  have  a  material  adverse  effect  on  our  financial  position,  results  of 
operations, or cash flows. 

Item 4. MINE SAFETY DISCLOSURES 

Not applicable. 

PART II 
Item 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS, AND ISSUER PURCHASES 

OF EQUITY SECURITIES 

Our  common  stock  trades  on  the  Nasdaq  Global  Select  Market  under  the  symbol  “NVAX.”  Our 
common stock was held by approximately 137 stockholders of record as of February 21, 2023, one of which is 
Cede  &  Co.,  a  nominee  for  Depository  Trust  Company  (“DTC”).  All  of  the  shares  of  common  stock  held  by 
brokerage  firms,  banks,  and  other  financial  institutions  as  nominees  for  beneficial  owners  are  deposited  into 
participant  accounts  at  DTC,  and  are  therefore  considered  to  be  held  of  record  by  Cede  &  Co.  as  one 
stockholder. We do not anticipate declaring or paying any cash dividends in the foreseeable future. 

Securities Authorized for Issuance under our Equity Compensation Plans 

Information regarding our equity compensation plans, including both stockholder approved plans and 

non-stockholder approved plans, is included in Part III, Item 12 of this Annual Report on Form 10-K. 

Performance Graph 

The graph below matches Novavax, Inc.'s cumulative 5-Year total shareholder return on common stock 
with  the  cumulative  total  returns  of  the  Nasdaq  Composite  Index  and  the  Russell  2000  Growth  Biotechnology 
Index. The graph tracks the performance of a $100 investment in our common stock and in each index (with 
the reinvestment of all dividends) from December 31, 2017 to December 31, 2022. 

COMPARISON OF 5 YEAR CUMULATIVE RETURN* 
Among Novavax Inc., the NASDAQ Composite index,  
and the Russell2000 Growth Biotechnology Index 

86 

87 

*$100 invested on 12/31/17 in stock or index, including reinvestment of dividends.  

Fiscal year ending December 31. 

 
 
 
 
 
Value of $100 invested on December 31, 2017 in stock or index, including reinvestment of dividends, for fiscal 
years ended: 

2017 

2018 

December 31,  
2020 

2019 

2021 

2022 

Novavax, Inc. 
NASDAQ Composite 
Russell 2000 Growth Biotechnology 

$ 

$ 
$ 

100    $ 
100    $ 
100    $ 

148.39    $ 
97.16    $ 
82.47    $ 

16.05    $ 
132.81    $ 
120.36    $ 

576.9    $ 

449.64    $ 
41.45  
192.47    $  235.15    $  158.65  
94.86  
187.09    $ 

130.2    $ 

This graph 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  Securities 
Exchange  Act  of  1934,  as  amended,  whether  made  before  or  after  the  date  hereof  and  irrespective  of  any 
general incorporation language in any such filing. 

Item 6.  RESERVED 

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

Any  statements  in  the  discussion  below  and  elsewhere  in  this  Annual  Report  on  Form  10-K  about 
expectations,  beliefs,  plans,  objectives,  assumptions,  or  future  events  or  performance  of  Novavax,  Inc. 
(“Novavax,” together with its wholly owned subsidiaries, the “Company,” “we,” or “us”) are not historical facts 
and  are  forward-looking  statements.  Such  forward-looking  statements  include,  without  limitation,  statements 
about  our  capabilities,  goals,  expectations  regarding  future  revenue  and  expense  levels,  and  capital  raising 
activities; our operating plans and prospects, including our ability to continue as a going concern through one 
year from the date of Novavax’ audited financial statements for the year ended December 31, 2022; potential 
market  sizes  and  demand  for  our  product  candidates;  the  efficacy,  safety,  and  intended  utilization  of  our 
product candidates; the development of our clinical-stage product candidates and our recombinant vaccine 
and adjuvant technologies; the development of our preclinical product candidates; our expectations related 
to  enrollment  in  our  clinical  trials;  the  conduct,  timing,  and  potential  results  from  clinical  trials  and  other 
preclinical  studies;  plans  for  and  potential  timing  of  regulatory  filings;  our  expectation  of  manufacturing 
capacity, timing, production, distribution, and delivery for NVX-CoV2373 by us and our partners; our estimate of 
the number of individuals who may potentially be reached by NVX-CoV2373; our expectations with respect to 
the  anticipated  ongoing  development  and  commercialization  or  licensure  of  NVX-CoV2373,  ongoing 
development of  COVID-19 variant strain-containing monovalent or bivalent formulation, efforts to expand the 
NVX-CoV2373  label  worldwide  as  a  booster,  and  to  various  age  groups  and  geographic  locations,  and  our 
seasonal  quadrivalent  influenza  vaccine,  previously  known  as  NanoFlu;  the  expected  timing,  content,  and 
outcomes  of  regulatory  actions;  funding  from  the  U.S.  government  partnership  formerly  known  as  Operation 
Warp Speed under the USG Agreement, the U.S. Department of Defense (“DoD”), and CEPI; funding under our 
APAs  and  supply  agreements  and  amendments  to,  termination  of,  or  legal  disputes  relating  to  any  such 
agreement;  our  available  cash  resources  and  usage  and  the  availability  of  financing  generally;  plans 
regarding  partnering  activities  and  business  development  initiatives;  and  other  matters  referenced  herein. 
Generally, forward-looking statements can be identified through the use of words or phrases such as “believe,” 
“may,” “could,” “will,” “would,” “possible,” “can,” “estimate,” “continue,” “ongoing,” “consider,” “anticipate,” 
“intend,”  “seek,”  “plan,”  “project,”  “expect,”  “should,”  “would,”  “aim,”  or  “assume,”  the  negative  of  these 
terms, or other comparable terminology, although not all forward-looking statements contain these words. 

Forward-looking  statements  are  neither  historical  facts  nor  assurances  of  future  performance.  Instead, 
they are based only on our current beliefs and expectations about the future of our business, future plans and 
strategies,  projections,  anticipated  events  and  trends,  the  economy,  and  other  future  conditions.  Forward-
looking  statements  involve  estimates,  assumptions,  risks,  and  uncertainties  that  could  cause  actual  results  or 
outcomes  to  differ  materially  from  those  expressed  or  implied  in  any  forward-looking  statements,  and, 
therefore, you should not place considerable reliance on any such forward-looking statements. Such risks and 
uncertainties  include,  without  limitation,  challenges  satisfying,  alone  or  together  with  partners,  various  safety, 
efficacy,  and  product  characterization  requirements,  including  those  related  to  process  qualification  and 
assay  validation,  necessary  to  satisfy  applicable  regulatory  authorities,  such  as  the  FDA,  the  WHO,  United 
Kingdom (“UK”) Medicines and Healthcare Products Regulatory Agency, the European Medicines Agency, the 
Republic  of  Korea’s  Ministry  of  Food  and  Drug  Safety,  or  Japan’s  Ministry  of  Health,  Labour  and  Welfare; 
unanticipated  challenges  or  delays  in  conducting  clinical  trials;  difficulty  obtaining  scarce  raw  materials  and 
supplies; resource constraints, including human capital and manufacturing capacity, constraints on the ability 
of  Novavax  to  pursue  planned  regulatory  pathways,  alone  or  with  partners,  in  multiple  jurisdictions 
simultaneously, leading to staggering of regulatory filings, and potential regulatory actions; challenges meeting 
contractual requirements under agreements with multiple commercial, governmental, and other entities; and 
other risks and uncertainties identified in Part I, Item 1A “Risk Factors” of this Annual Report on Form 10-K, which 
may be detailed and modified or updated in other documents filed with the SEC from time to time, and are 
available  at  www.sec.gov  and  at  www.novavax.com.  You  are  encouraged  to  read  these  filings  as  they  are 
made. 

We cannot guarantee future results, events, level of activity, performance, or achievement. Any or all of 
our forward-looking statements in this Annual Report on Form 10-K may turn out to be inaccurate or materially 
different from actual results. Further, any forward-looking statement speaks only as of the date when it is made, 
and  we  undertake  no  obligation  to  update  or  revise  any  forward-looking  statements,  whether  as  a  result  of 
new information, future events, or otherwise, unless required by law. New factors emerge from time to time, and 
it is not possible for us to predict which factors will arise. In addition, we cannot assess the impact of each factor 
on our business or the extent to which any factor, or combination of factors, may cause actual results to differ 
materially from those contained in any forward-looking statements. 

Information in this Annual Report on Form 10-K, includes a financial measure that was not prepared in 
accordance with U.S. generally accepted accounting principles (“GAAP”), which we refer to as adjusted cost 
of sales. We are presenting this non-GAAP financial measure to assist an understanding of our business and its 
performance. Adjusted cost of sales includes an estimate of standard manufacturing costs that were previously 
expensed to research and development prior  to regulatory approvals for NVX-CoV2373 that would otherwise 
have been capitalized to inventory. Any non-GAAP financial measures presented are not, and should not be 
viewed as, substitutes for financial measures required by GAAP, have no standardized meaning prescribed by 
GAAP, and may not be comparable to the calculation of similar measures of other companies. 

Overview 

We  are  a  biotechnology  company  that  promotes  improved  health  globally  through  the  discovery, 
development,  and  commercialization  of  innovative  vaccines  to  prevent  serious  infectious  diseases.  Our 
proprietary  recombinant  technology  platform  harnesses  the  power  and  speed  of  genetic  engineering  to 
efficiently  produce  highly  immunogenic  nanoparticle  vaccines  designed  to  address  urgent  global  health 
needs. 

Our  vaccine  candidates  are  genetically  engineered  nanostructures  of  conformationally  correct 
recombinant  proteins  that  mimic  those  found  on  natural  pathogens.  This  technology  enables  the  immune 
system  to  recognize  the  right  target  proteins  from  different  angles  and  develop  protective  antibodies.  We 
believe that our vaccine technology may lead to the induction of a differentiated immune response that may 
be more efficacious than naturally occurring immunity or other vaccine approaches. Our vaccine candidates 
also  incorporate  our  proprietary  saponin-based  Matrix-M™  adjuvant  to  enhance  the  immune  response  and 
stimulate higher levels of functional antibodies and induce a cellular immune response. 

88 

89 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  have  developed  a  COVID-19  vaccine  NVX-CoV2373  (“Nuvaxovid™,”  “Covovax™,”  “Novavax 
COVID-19 Vaccine, Adjuvanted”) and are developing an influenza vaccine candidate, a COVID-19-Influenza 
Combination  (“CIC”)  vaccine  candidate,  and  additional  vaccine  candidates,  including  a  COVID-19  variant 
strain-containing  monovalent  or  bivalent 
interim 
authorization,  provisional  approval,  conditional  marketing  authorization  (“CMA”),  and  emergency  use 
authorization (“EUA”) from multiple regulatory authorities globally for both adult and adolescent populations as 
a primary series and for both homologous and heterologous booster indications. In addition to COVID-19 and 
seasonal influenza, our other areas of focus include respiratory syncytial virus (“RSV”) and malaria. 

formulation.  NVX-CoV2373  has 

received  approval, 

Business Highlights  

Fourth Quarter 2022 and Recent Highlights 

COVID-19 Vaccine Orders and Plans for the 2023 Fall Vaccination Season  

•  Delivered over 100 million doses of Nuvaxovid, Novavax’s COVID-19 vaccine, globally to date 

•  Modified agreement with the U.S. government for up to 1.5 million additional doses of Novavax’s 

COVID-19 vaccine for delivery in 2023 

(cid:405)  Agreement maintains the U.S. public’s access to Novavax’s COVID-19 vaccine and supports the 
development of smaller dose vials, strain selection in line with U.S. Food and Drug Administration 
(FDA) recommendations and a smooth transition to the commercial market 

•  Reaffirmed intent to deliver an updated mono- or bivalent strain vaccine for the 2023 fall vaccination 

season, consistent with public health recommendations 

• 

Secured European Medicines Agency (EMA) and FDA approval of Nuvaxovid five-dose vial variation 
and EMA approval of the Company’s Czech Republic facility to manufacture antigen and supply 
Nuvaxovid to the E.U. 

COVID-19 Vaccine Clinical Development Program and Expanded Authorizations 

•  Presented  data  to  the  U.S.  FDA  Vaccine  and  Related  Biological  Products  Advisory  Committee 
demonstrating  that  when  used  as  a  booster,  Novavax’s  COVID-19  vaccine  induces  broad  functional 
immune responses, including for contemporary variants 

•  Announced  topline  results  from  Phase  3  COVID-19  Omicron  BA.1  vaccine  candidate,  achieving  the 

primary strain-change endpoint 

(cid:405)  Part 2 to evaluate our prototype vaccine compared to an Omicron BA.5 vaccine, as well as a 

bivalent containing prototype and Omicron BA.5 vaccine 

Financing Transactions 

In December 2022, we completed a public offering of 7,475,000 shares of our common stock, including 
975,000 shares of common stock that were issued upon the exercise in full of the option to purchase additional 
shares  granted  to  the  underwriters,  at  a  price  of  $10.00  per  share,  resulting  in  net  proceeds  of  $69.8  million. 
Concurrently with this public offering, we issued $175.3 million aggregate principal amount of 5.00% convertible 
senior unsecured notes due 2027 (the “2027 Notes”), including $25.3 million that was issued upon the exercise of 
the full option to purchase additional notes in a private placement to qualified institutional buyers pursuant to 
Rule  144A  under  the  Securities  Act  of  1933,  as  amended.  The  2027  Notes  will  mature  on  December  15,  2027, 
unless  earlier  converted,  redeemed,  or  repurchased.  We  received  $166.4  million  in  net  proceeds  from  the 
issuance of the 2027 Notes after deducting the initial purchasers’ fees and our offering expenses. See Note 11 
to our consolidated financial statements in Part II, Item 8, “Financial Statements and Supplementary Data,” of 
this Annual Report on Form 10-K for additional information related to the 2027 Notes. 

In  June  2021,  we  entered  into  an  At  Market  Issuance  Sales  Agreement  (the  “June  2021  Sales 
Agreement”),  which  allows  us  to  issue  and  sell  up  to  $500  million  in  gross  proceeds  of  shares  of  our  common 
stock,  and  terminated  our  then-existing  At  Market  Issuance  Sales  Agreement.  As  of  December 31,  2022,  the 
remaining  balance  under  the  June  2021  Sales  Agreement  was  approximately  $318 million.  During  the  years 
ended December 31, 2022 and 2021, we sold 2.2 million and 2.6 million, respectively, of shares of our common 
stock resulting in net proceeds of approximately $179 million and $565 million, respectively, under our various At 
Market Issuance Sales Agreements. 

Critical Accounting Policies and Use of Estimates 

The  discussion  and  analysis  of  our  financial  condition  and  results  of  operations  are  based  upon  our 
consolidated financial statements, which have been prepared in accordance with GAAP. The preparation of 
our  consolidated  financial  statements  requires  us  to  make  estimates,  assumptions,  and  judgments  that  affect 
the reported amounts of assets, liabilities, and equity and disclosure of contingent assets and liabilities as of the 
date  of  the  financial  statements  and  the  reported  amounts  of  revenue  and  expenses  during  the  reporting 
period. These estimates, particularly estimates relating to accounting for grant revenue, lease accounting, pre-
launch  inventory,  inventory  valuation,  and  research  and  development  expenses  have  a  material  impact  on 
our  consolidated  financial  statements  and  are  discussed  in  detail  throughout  our  analysis  of  the  results  of 
operations discussed below. We base our estimates on historical experience and various other assumptions that 
we believe are reasonable under the circumstances, the results of which form the basis for making judgments 
about  the  carrying  value  of  assets,  liabilities,  and  equity  that  are  not  readily  apparent  from  other  sources. 
Actual results and outcomes could differ from these estimates and assumptions. 

For  an  in-depth  discussion  of  each  of  our  significant  accounting  policies,  including  our  critical 
accounting policies and further information regarding estimates and assumptions involved in their application, 
see  Note  2  to  the  accompanying  consolidated  financial  statements  included  in  Part  II,  Item  8,  “Financial 
Statements and Supplementary Data” of this Annual Report on Form 10-K. 

• 

Expanded Nuvaxovid label in adult booster and adolescent primary series to enable broader uptake in 
the long-term commercial market 

Grant Revenue Recognition 

COVID-19-Influenza Combination (CIC) Vaccine Candidate Clinical Development 

• 

Initiated Phase 2 dose-confirming trial to evaluate safety and immunogenicity of different formulations 
of CIC and influenza stand-alone vaccine candidates in adults aged 50 to 80 years, with topline results 
expected by mid-year 2023 

•  CIC Phase 2 trial includes additional study arms exploring alternate influenza stand-alone formulations 

90 

Our  grant  revenue  primarily  consists  of  funding  under  U.S.  government  contracts  including  the  USG 
Agreement and the DoD Contract and was $382.9 million in 2022. We measure progress toward satisfaction of 
our  grant  performance  obligations  using  an  Estimate-at-Completion  (“EAC”)  process,  which  is  a  cost-based 
input method that reviews and monitors the progress towards the completion of our performance obligation. 
Under this process, we consider the costs that have been incurred to-date, as well as projections to completion 
using  various  inputs  and  assumptions,  including,  but  not  limited  to,  progress  towards  completion,  labor  costs 
and  level  of  effort,  material  and  subcontractor  costs,  indirect  administrative  costs,  and  other  identified  risks. 
Estimating the total allowable cost at completion of our performance obligation under a contract is subjective 
and  requires  us  to  make  assumptions  about  future  activity  and  cost  drivers.  Changes  in  these  estimates  can 
occur for a variety of reasons and, if significant, may impact the timing of revenue and fee recognition on our 
contracts.  For  our  cost-reimbursable-plus-fixed-fee  contracts,  we  recognize  the  fixed  fee  based  on  the 
proportion of reimbursable contract costs incurred to total estimated allowable contract costs expected to be 
incurred  on  completion  of  the  underlying  performance  obligation  as  determined  under  the  EAC  process. 
Changes in estimates related to the EAC process are recognized in the period when such changes are made 
on  a  cumulative  catch-up  basis.  We  have  not  experienced  any  material  difference  as  a  result  of  change  in 
estimate arising from the EAC process. 

91 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Lease Accounting 

Accounting for Research and Development Expenses 

We  enter  into  manufacturing  supply  agreements  with  CMOs  and  contract  development  and 
manufacturing  organizations  (“CDMOs”)  to  manufacture  our  vaccine  candidates.  Certain  of  these 
manufacturing  supply  agreements  include  the  use  of  identified  manufacturing  facilities  and  equipment  that 
are  controlled  by  us  and  for  which  we  obtain  substantially  all  the  output  and  may  qualify  as  an  embedded 
lease.  The  evaluation  of  leases  that  are  embedded  in  our  CMO  and  CDMO  agreements  is  complex  and 
requires  judgment  in  determining  whether  the  contract,  either  explicitly  or  implicitly,  is  for  the  use  of  an 
identified asset, which generally is the use of a portion of the manufacturing facility; whether we have the right 
to direct the use of, and obtain substantially all of the benefit from, the identified asset; the term of the lease; 
and  the  fixed  lease  payments  under  the  contract.  Determining  the  lease  commencement  date  may  require 
judgment because the lease commencement date may be different than the inception date of the contract. 
We  determine  the  non-cancellable  lease  term  of  our  embedded  leases  based  on  the  impact  of  certain 
expected milestones on our option to terminate the lease where we are reasonably certain to not exercise that 
option.  For  leases  that  have  a  lease  term  of  more  than  12  months  at  the  lease  commencement  date,  we 
recognize lease liabilities and corresponding right-of-use (“ROU”) assets based on the present value of the fixed 
future  payments  over  the  lease  term.  We  calculate  the  present  value  of  future  payments  using  the  discount 
rate  implicit  in  the  lease,  if  available,  or  our  incremental  borrowing  rate.  In  determining  the  lease  period,  we 
evaluate  facts  and  circumstances  that  could  affect  the  period  over  which  we  are  reasonably  certain  to  use 
the underlying asset while taking into consideration the non-cancelable period over which we have the right to 
use the underlying asset and any option period to extend or terminate the lease if we are reasonably certain to 
exercise the option. We use significant assumptions and judgment in evaluating our lease contracts and other 
agreements  under  ASC  842,  including  the  determination  of  whether  an  agreement  is  or  contains  a  lease, 
whether a change in the terms and conditions of a lease contract represent a new or modified lease, whether 
a  lease  represents  an  operating  or  finance  lease,  the  discount  rate  used  to  determine  the  present  value  of 
lease  obligations,  and  the  term  of  embedded  leases  in  our  manufacturing  supply  agreements.  As  of 
December 31, 2022, we had total noncurrent ROU assets of $106.2 million, current lease liabilities of $44.1 million, 
and noncurrent lease liabilities of $81.3 million. 

Pre-Launch Inventory 

We  capitalize 

raw  materials  and  production  costs  as 

inventory  when  we  determine  that 
commercialization of a product is probable and have a present right to the economic benefit associated with 
the  product.  Our  estimate  of  when  commercialization  is  probable  is  based  primarily  on  our  experience  with 
obtaining  regulatory  approval  of  comparable  products.  We  began  to  capitalize  inventory  in  2022  and,  as  of 
December 31,  2022,  we  had  approximately  $30.6 million  of  commercial  inventory  that  was  expensed  prior  to 
approval. 

Inventory Realizability 

We periodically analyze our inventories for excess amounts or obsolescence and write down obsolete or 
otherwise  unmarketable  inventory  to  its  estimated  net  realizable  value.  We  estimate  excess  or  obsolete 
inventory and losses on firm purchase commitments of inventory quarterly based on multiple factors, including 
assumptions about expected future demand and market conditions,  current sales orders, and product expiry 
dates.  Our  assumptions  about  expected  future  demand  are  inherently  uncertain  and  if  we  were  to  change 
any of these judgments or estimates, it could cause a material increase or decrease in the amount of inventory 
write down that we report in a particular period. We began to capitalize inventory in 2022. Subsequently, we 
recorded  inventory  write-downs  of  $447.6 million  and  losses  on  firm  purchase  commitments  of  inventory  of 
$155.9 million to the extent the cost cannot be recovered based on estimates about future demand. 

We  estimate  our  prepaid  and  accrued  expenses  related  to  our  research  and  development  activities 
using  a  process  that  involves  reviewing  contracts  and  purchase  orders,  communicating  with  our  project 
managers and service providers to identify services that have been performed on our behalf, and estimating 
the  level  of  service  performed  and  the  associated  cost  incurred  for  the  service  when  we  have  not  yet  been 
invoiced  or  for  which  we  have  been  invoiced  in  advance  of  the  service.  This  estimation  process  includes  a 
review of: 

•  expenses  incurred  under  agreements  with  contract  research  organizations  (“CROs”)  that  conduct 

our clinical trials and third party consultants; and 

• 

the  cost  of  developing  and  manufacturing  vaccine  components  under  third-party  CMOs  and 
CDMOs agreements, including expenses incurred for the procurement of raw materials, laboratory 
supplies and equipment. 

We  base  our  expenses  on  our  estimates  of  the  services  provided  and  efforts  expended  pursuant  to 
contracts, statements of work and related change orders with the service provider, and discussion with internal 
personnel and external service providers as to the progress of the services and the agreed-upon fee to be paid 
for such services. The financial terms of these agreements are based on negotiated terms, vary from contract 
to contract, and may result in an uneven level of activity over time. There may be instances in which payments 
made  to  our  vendors  will  exceed  the  level  of  services  provided  and  result  in  a  prepayment  of  the  expense. 
Additionally, invoicing from third-party service providers may not coincide with actual work performed and can 
result in a prepaid or an accrual position at the end of the period. The estimation process requires us to make 
significant judgments and estimates in determining the services incurred as of the balance sheet date, which 
may result in either a prepaid or an accrual balance. As actual costs become known, we adjust our estimates. 
Although  we  do  not  expect  our  estimates  to  be  materially  different  from  amounts  actually  incurred,  our 
understanding of the status and timing of services performed may vary from the related estimates and could 
result  in  us  reporting  amounts  that  are  too  high  or  too  low  in  a  particular  period.  Our  prepaid  and  accrued 
expenses  are  dependent,  in  part,  upon  the  receipt  of  timely  and  accurate  reporting  from  CROs,  CMOs, 
CDMOs,  and  third-party  service  providers.  Due  to  the  nature  of  the  estimation  process,  there  may  be  a 
difference  between  estimated  costs  and  actual  costs  incurred.  Historically,  we  have  not  experienced  any 
material differences in prior periods. 

Recent Accounting Pronouncements 

See  “Note  2(cid:582)Summary  of  Significant  Accounting  Policies”  included  in  our  Notes  to  Consolidated 

Financial Statements (under the caption “Recent Accounting Pronouncements”). 

Results of Operations for Fiscal Years 2022 and 2021 

The following is a discussion of our historical consolidated financial condition and results of operations, 
and should be read in conjunction with the consolidated financial statements and notes thereto set forth in this 
Annual Report on Form 10-K. Additional information concerning factors that could cause actual results to differ 
materially from those in our forward-looking statements is described under Part I, Item 1A, “Risk Factors” of this 
Annual Report on Form 10-K. 

For our discussion of the year ended December 31, 2021, compared to the year ended December 31, 
2020,  please  read  Item  7. Management's  Discussion  and  Analysis  of  Financial  Condition  and  Results  of 
Operations located in Annual Report on Form 10-K for the year ended December 31, 2021. 

92 

93 

 
 
 
 
 
 
 
 
Revenue 

Revenue (in thousands): 
Product sales 
Grants 
Royalties and other 
Total revenue 

Product sales 

2022 

2021 

Change 

$  1,554,961 
382,921 
43,990   
$  1,981,872 

$ 

—   
948,709 
197,581 
$  1,146,290 

$  1,554,961
(565,788) 
(153,591) 
835,582

$ 

Product sales for 2022 were $1.6 billion as compared to no product sales for 2021. Product sales for 2022 
related  to  revenue  from  commercial  sales  of  NVX-CoV2373,  which  commenced  in  2022.  The  geographic 
distribution of product sales in 2022 was as follows: 

North America 
Europe 
Rest of the world 
Total product revenue 

Grants 

We recognized grant revenue as follows: 

Grant Revenue (in thousands) 
USG Agreement  
U.S. DoD 
CEPI  
Other grant revenue 
Total grant revenue 

2022 

$ 

194,480 
823,542 
536,939 
$  1,554,961 

2022 

2021 

Change 

$ 

$ 

380,996   $ 
1,925   
—   
—   
382,921   $ 

788,953 
21,683  
135,445 
2,628  
948,709 

$ 

$ 

(407,957) 
(19,758) 
(135,445) 
(2,628) 
(565,788) 

Grant  revenue  for  2022  was  $382.9  million  compared  to  $948.7  million  for  2021,  a  decrease  of  $565.8 
million. Grant revenue for 2022 primarily comprised revenue for services performed under the USG Agreement 
and grant revenue for 2021 primarily comprised revenue for services performed under the USG Agreement and 
the CEPI funding agreement. The decrease in revenue was primarily due to decreased development activities 
under the USG Agreement and our funding agreement with CEPI. 

Royalties and Other 

Royalties  and  other  revenue  for  2022  was  $44.0  million  as  compared  to  $197.6  million  for  2021,  a 
decrease  of  $153.6  million.  Royalties  and  other  revenue  primarily  related  to  royalties  under  our  licensing 
arrangements, and the decrease in revenue was due to lower sales-based royalties from our license partners. 

Expenses: 

Expenses (in thousands): 
Cost of sales 
Research and development 
Selling, general, and administrative 
Total expenses 

94 

2022 

2021 

Change 

 902,639 
$ 
  1,235,278 
488,691 
$   2,626,608 

—    $ 

$ 
  2,534,508 
298,358 
$  2,832,866  $ 

 902,639
  (1,299,230) 
190,333
(206,258) 

Cost of Sales 

Cost  of  sales  was  $902.6  million,  or  58%  of  product  sales,  for  2022,  including  expense  of  $603.5 million 
related to excess or obsolete inventory and losses on firm purchase commitments. Prior to receiving regulatory 
approval,  we  expensed  manufacturing  costs  as  research  and  development  expenses.  After  receiving 
regulatory  approval,  we  capitalize  the  costs  of  production  for  a  particular  supply  chain  when  we  determine 
that  we  have  a  present  right  to  the  economic  benefit  associated  with  the  product.  While  we  tracked  the 
quantities  of  our  manufactured  vaccine  product  and  components,  we  did  not  track  pre-approval 
manufacturing  costs  and  therefore  the  manufacturing  cost  of  our  pre-launch  inventory  produced  prior  to 
approval is not reasonably determinable. However, based on our expectations for future manufacturing costs 
to  produce  our  vaccine  product  and  components  inventory,  we  estimate  at  December 31,  2022  we  had 
approximately $30.6 million of commercial inventory that was expensed prior to approval. We expect to utilize 
the majority of our reduced-cost inventory through 2023. If inventory and pre-launch inventory sold in 2022 was 
valued at expected standard cost, including expenses related to excess and obsolete inventory and losses on 
firm  purchase  commitments,  adjusted  cost  of  sales  for  the  period  would  have  been  approximately 
$1,067.4 million,  or  69%  of  product  sales,  an  adjustment  of  $164.8 million  as  compared  to  cost  of  sales 
recognized.  The  cost  of  sales  as  a  percentage  of  product  sales  may  fluctuate  in  the  future  as  a  result  of 
changes to our customer pricing mix or standard costs. 

Research and Development Expenses 

Research and development expenses decreased to approximately $1.2 billion for 2022 as compared to 
$2.5 billion for 2021, a decrease of $1.3 billion. The decrease was primarily due to a decrease in development 
activities  relating  to  coronavirus  vaccines,  including  NVX-CoV2373,  an  Omicron  BA.1  vaccine  candidate, 
bivalent formulations, and CIC, as summarized in the table below (in thousands): 

Research and Development Expenses (in thousands): 
Coronavirus vaccines 
Influenza vaccine 
Other vaccine development programs 

Total direct external research and development expense 

Employee expenses 
Stock-based compensation expense 
Facility expenses 
Other expenses 
Total research and development expenses 

2022 

2021 

$ 

848,042 
7,163   
2,658   
857,863 
180,168 
66,565   
60,428   
70,254   
$  1,235,278 

$  2,245,935
7,761  
818  
  2,254,514
130,576
86,928  
26,100  
36,390  
$  2,534,508

Research and development expenses for coronavirus vaccines for 2022 and 2021 included a benefit of 
$201.4 million, inclusive of a $98.3 million benefit pursuant to the Fujifilm Settlement Agreement (see Note 4 to 
our consolidated financial statements in Part II, Item 8, “Financial Statements and Supplementary Data,” of this 
Annual Report on Form 10-K), and an expense of $239.2 million, respectively, related to previously accelerated 
manufacturing  costs  for  leases  that  we  determined  were  embedded  in  multiple  manufacturing  supply 
agreements with CMOs and CDMOs. 

We do not provide forward-looking estimates of costs and time to complete our research programs due 
to  the  many  uncertainties  associated  with  vaccine  development.  As  we  obtain  data  from  preclinical  studies 
and  clinical  trials,  we  may  elect  to discontinue  or  delay  clinical  trials  in  order  to  focus  our  resources  on  more 
promising vaccine candidates. Completion of clinical trials may take several years or more, but the length of 
time can vary substantially depending upon the phase, size of clinical trial, primary and secondary endpoints, 
and the intended use of the vaccine candidate. The cost of clinical trials may vary significantly over the life of a 
project as a result of a variety of factors, including: 

• 

• 

the number of participants who participate in the clinical trials; 

the number of sites included in the clinical trials; 

95 

 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
• 

• 

• 

• 

• 

if clinical trial locations are domestic, international, or both; 

Net Loss: 

the time to enroll participants; 

the duration of treatment and follow-up; 

the safety and efficacy profile of the vaccine candidate; and 

the cost and timing of, and the ability to secure, regulatory approvals. 

Net Loss (in thousands, except per share information): 
Net loss 
Net loss per share, basic and diluted 
Weighted average shares outstanding, basic and diluted 

2022 

2021 

  Change  

$ 
$           (8.42)  
78,183   

 (657,939)   $ (1,743,751)   $    1,085,812
   15.02
3,783  

(23.44)   $ 
74,400   

$ 

As a result of these uncertainties, we are unable to determine the duration and completion costs of our 
research and development projects or when, and to what extent, we will generate future cash flows from our 
research projects. 

For  2023,  we  expect  research  and  development  expenses  to  decrease  as  compared  to  2022  as  we 
continue to assess our manufacturing needs and modify our global manufacturing footprint consistent with our 
contractual  obligations  to  supply,  and  anticipated  demand 
for,  NVX-CoV2373  and  as  additional 
manufacturing  activities  that  were  previously  recognized  as  research  and  development  expenses  begin  to 
meet the criteria for capitalization as inventory. We are gating funding for our potential Phase 3 research and 
development expenses related to our influenza and CIC vaccine candidates based on the assessment of our 
Phase 2 clinical trial results anticipated for mid 2023. 

Selling, General, and Administrative Expenses 

Selling, general, and administrative expenses increased to $488.7 million for 2022 from $298.4 million for 
2021, an increase of $190.3 million. The increase in selling, general, and administrative expenses is primarily due 
to a $149.5 million increase in expenses related to the commencement of our commercial sales operations. 

For 2023, our expected selling, general, and administrative expenses levels may vary depending on our 
ability  to  successfully  develop,  manufacture,  distribute,  or  market  an  updated  monovalent  or  bivalent 
formulation  of  a  vaccine  candidate  for  COVID-19  for  the  fall  2023  COVID  vaccine  season.  Due  to  this 
uncertainty,  we  have  announced  our  intention  to  reduce  and  control  our  operating  spend  to  focus  on  key 
priorities and we will continue to evaluate our level of investment as the year progresses. 

Other Expense, Net: 

Other Expense, Net (in thousands): 
Interest expense 
Other income (expense) 
Total other expense, net 

2022 

2021 

  Change  

$ 

$ 

(19,880)   $ 
10,969   
(8,911)   $ 

(21,127)  
(6,833)  
(27,960)  

$ 

$ 

1,247  
17,802  
19,049  

We  had  total  net  other  expense  of  $8.9 million  for  2022  compared  to  total  net  other  expense  of 
$28.0 million for 2021, a decrease of $19.0 million. During 2022 and 2021, other income (expense) was primarily 
related to foreign exchange rate activity. 

Income Tax Expense: 

During  the  years  ended  December 31,  2022  and  2021,  we  recognized  $4.3 million  and  $29.2  million, 
respectively, of income tax expense related to federal and state income taxes and foreign withholding tax on 
royalties. 

Net loss for 2022 was $0.7 billion, or $8.42 per share, as compared to $1.7 billion, or $23.44 per share, for 
2021, a decrease of $1.1 billion. The decrease in net loss was primarily due the commencement of commercial 
sales  of  NVX-CoV2373  in  2022  and  a  decrease  in  research  and  development  expense,  partially  offset  by  the 
write-down of excess or obsolete inventory and losses on firm purchase commitments and decreased revenue 
under the USG Agreement. 

The  increase  in  weighted  average  shares  outstanding  for  2022  is  primarily  a  result  of  sales  of  our 

common stock and common stock issued under our incentive programs. 

Liquidity Matters and Capital Resources 

 Our  future  capital  requirements  depend  on  numerous  factors  including,  but  not  limited  to,  revenue 
from  our  product  sales  and  royalties  under  licensing  arrangements  with  our  strategic  partners;  funding  and 
repayments under our grant agreements; our projected activities related to the development and commercial 
support of NVX-CoV2373 and variant candidates, including significant commitments under various CRO, CMO, 
and  CDMO  agreements;  the  progress  of  preclinical  studies  and  clinical  trials;  the  time  and  costs  involved  in 
obtaining  regulatory  approvals;  the  costs  of  filing,  prosecuting,  defending,  and  enforcing  patent  claims  and 
other  intellectual  property  rights;  and  other  manufacturing,  sales,  and  distribution  costs.  We  plan  to  continue 
developing  other  vaccines  and  product  candidates,  such  as  our  influenza  vaccine  candidate  and  potential 
combination vaccines candidates, which are in various stages of development. 

We  have  entered  into  supply  agreements,  sometimes  referred  to  as  APAs,  with  the  EC  and  various 
countries  globally.  We  also  have  grant  and  license  agreements.  As  of  December 31,  2022,  the  aggregate 
amount  of  the  transaction  price  allocated  to  performance  obligations  that  were  unsatisfied  (or  partially 
unsatisfied),  excluding  amounts  related  to  sales-based  royalties  under  the  licensing  agreements,  was 
approximately $3 billion, which excludes amounts related to the Gavi APA and the reduction in doses related 
to the Amended and Restated UK Supply Agreement, as defined below. Failure to meet regulatory milestones, 
obtain  timely  supportive  recommendations  from  governmental  advisory  committees,  or  achieve  product 
volume or delivery timing obligations under our APAs may require us to refund portions of upfront payments or 
result  in  reduced  future  payments,  which  could  adversely  impact  our  ability  to  realize  revenue  from  our 
unsatisfied  performance obligations.  The  timing  to  fulfill  performance  obligations  related  to  grant agreements 
will  depend  on  the  results  of  our  research  and  development  activities, including  clinical  trials,  and  delivery  of 
doses.  The  timing  to  fulfill  performance  obligations  related  to  supply  agreements  will  depend  on  timing  of 
product manufacturing, receipt of marketing authorizations for additional indications, delivery of doses based 
on  customer  demand,  and  the  ability  of  the  customer  to  request  variant  vaccine  in  place  of  the  prototype 
NVX-CoV2373 vaccine under certain of our APAs. The supply agreements typically contain terms that include 
upfront  payments  intended  to  assist  us  in  funding  investments  related  to  building  out  and  operating  our 
manufacturing and distribution network, among other expenses, in support of our global supply commitment, 
and  are  applied  to  billings  upon  delivery  of  NVX-CoV2373.  Such  upfront  payments  generally  become  non-
refundable upon our achievement of certain development, regulatory, and commercial milestones. 

In  addition,  we  continue  to  assess  our  manufacturing  needs  and  modify  our  global  manufacturing 
footprint  consistent  with  our  contractual  obligations  to  supply,  and  anticipated  demand  for,  NVX-CoV2373, 
and, as a result, significant costs may be incurred. Pursuant to the Fujifilm Settlement Agreement (see Note 4 to 
our consolidated financial statements in Part II, Item 8, “Financial Statements and Supplementary Data,” of this 
this Annual Report on Form 10-K), we are responsible for a Settlement Payment of up to $185.0 million to Fujifilm 
in connection with cancellation of manufacturing activity at FDBT under the Fujifilm CSA, of which $47.8 million, 
constituting the initial reservation fee under the Fujifilm CSA, was credited against the Settlement Payment on 
September 30, 2022. 

96 

97 

 
 
 
 
  
  
 
 
 
 
 
 
 
 
  
  
 
 
 
We have an APA with the EC, acting on behalf of various European Union member states to supply a 
minimum of 20 million and up to 100 million initial doses of NVX-CoV2373, with the option for the EC to purchase 
an  additional  100  million  doses  up  to  a  maximum  aggregate  of  200  million  doses  in  one  or  more  tranches 
through 2023. In 2022, we were notified by the EC that it was cancelling approximately 7 million doses of its prior 
commitment originally scheduled for delivery in the first and second quarters of 2022, in accordance with the 
APA, and reducing the order to approximately 63 million doses. In January 2023, we finalized a revised delivery 
schedule  for  the  remaining  20 million  committed  doses  under  the  APA  that  were  originally  scheduled  for 
delivery during the first and second quarters of 2022 and are expected to be delivered in 2023. 

In  July  2022,  we  entered  into  an  Amended  and  Restated  SARS-CoV-2  Vaccine  Supply  Agreement  (as 
amended on September 26, 2022, the “Amended and Restated UK Supply Agreement”) with The Secretary of 
State  for  Business,  Energy  and  Industrial  Strategy  (as  assigned  to  the  UK  Health  Security  Agency),  acting  on 
behalf of the government of the United Kingdom of Great Britain and Northern Ireland (the “Authority”), which 
amended  and  restated  in  its  entirety  the  SARS-CoV-2  Vaccine  Supply  Agreement,  dated  October  22,  2020, 
between  the  parties  (the  “Original  UK  Supply  Agreement”).  Under  the  Original  UK  Supply  Agreement,  the 
Authority agreed to purchase 60 million doses of NVX-CoV2373 and made an upfront payment to us. Under the 
terms  of  the  Amended and  Restated  UK  Supply  Agreement,  the Authority  agreed to  purchase a  minimum of 
1 million  doses  and  up  to  an  additional  15 million  doses  (the  “Conditional  Doses”)  of  NVX-CoV2373,  with  the 
number  of  Conditional  Doses  contingent  on,  and  subject  to  reduction  based  on,  our  timely  achievement  of 
supportive recommendations from the Joint Committee on Vaccination and Immunisation (the “JCVI”) that is 
approved by the UK Secretary of State for Health, with respect to use of the vaccine for (a) the general adult 
population  as  part  of  a  SARS-CoV-2  vaccine  booster  campaign  in  the  United  Kingdom  or  (b)  the  general 
adolescent  population  as  part  of  a  SARS-CoV-2  vaccine  booster  campaign  in  the  United  Kingdom  or  as  a 
primary  series  SARS-CoV-2  vaccination,  excluding  where  that  recommendation  relates  only  to  one  or  more 
population  groups  comprising  less  than  one  million  members  in  the  United Kingdom.  If  the  Authority  does  not 
purchase the Conditional Doses or the number of such Conditional Doses is reduced below 15 million doses of 
NVX-CoV2373, we would have to repay up to $225.0 million related to the upfront payment previously received 
from  the  Authority  under  the  Original  UK  Supply  Agreement.  Under  the  Amended  and  Restated  UK  Supply 
Agreement, the Authority also has the option to purchase up to an additional 44 million doses, in one or more 
tranches, through 2024. 

As  of  November  30,  2022,  the  JCVI  had  not  yet  made  a  supportive  recommendation  with  respect  to 
NVX-CoV2373, thereby triggering, under the terms of the Amended and Restated UK Supply Agreement, (i) a 
reduction of the number of Conditional Doses from 15 million doses to 7.5 million doses, which reduced number 
of Conditional Doses are contingent on, and subject to further reduction based on, our timely achievement by 
November 30, 2023 of a supportive recommendation from JCVI that is approved by the UK Secretary of State 
for Health as described in the paragraph above, and (ii) an obligation for us to repay $112.5 million related to 
the upfront payment previously received from the Authority under the Original UK Supply Agreement, which is 
reflected  in  our  consolidated  balance  sheet  as  Other  current  liabilities,  with  the  remaining  upfront  payment 
balance of $112.5 million reflected in current Deferred revenue. 

Under the terms of the Gavi APA, we received an upfront payment of $350.0 million from Gavi in 2021 
and  an  additional  payment  of  $350.0 million  in  the  first  quarter  of  2022  related  to  our  achieving  EUL  for  NVX-
CoV2373 by the WHO (the “Advance Payment Amount”). On November 18, 2022, we delivered written notice 
to Gavi to terminate the Gavi APA on the basis of Gavi’s failure to procure the purchase of 350 million doses of 
NVX-CoV2373  from  us  as  required  by  the  Gavi  APA.  As  of  November  18,  2022,  we  had  only  received  orders 
under  the  Gavi  APA  for  approximately  2 million  doses.  On  December  2,  2022,  Gavi  issued  a  written  notice 
purporting  to  terminate  the  Gavi  APA  based  on  Gavi’s  contention  that  the  Company  repudiated  the 
agreement and, therefore, materially breached the Gavi APA. Gavi also contends that, based on its purported 
termination of the Gavi APA, it is entitled to a refund of the Advance Payment Amount less any amounts that 
have  been  credited  against  the  purchase  price  for  binding  orders  placed  by  a  buyer  participating  in  the 
COVAX  Facility.  As  of  December 31,  2022,  the  remaining  Gavi  Advance  Payment  Amount  of  $697.4 million, 
pending  resolution  of  the  dispute  with  Gavi  related  to  a  return  of  the  remaining  Advance  Payment  Amount, 
was  reclassified  from  Deferred  revenue  to  Other  current  liabilities  in  our  consolidated  balance  sheet.  On 
January 24, 2023, Gavi filed a demand for arbitration with the International Court of Arbitration based on the 
claims described above. Our response is currently due by March 2, 2023. Arbitration is inherently uncertain, and 
while we believe that we are entitled to retain the remaining Advance Payment Amount received from Gavi, it 
is  possible  that  we  could  be  required  to  refund  all  or  a  portion  of  the  remaining  Advance  Payment  Amount 
from Gavi. 

98 

In  July  2022,  we  entered  into  a  modification  to  the  USG  Agreement  that  amended  the  terms  of  such 
agreement to provide for (i) an initial delivery to the U.S. government of approximately 3 million doses of NVX-
CoV2373 and (ii) any additional manufacture and delivery to the U.S. government up to an aggregate of 100 
million  doses  of  NVX-CoV2373  contemplated  by  the  original  USG  Agreement  (inclusive  of  the  initial  batch  of 
approximately  3  million  doses)  dependent  on  U.S.  government  demand,  FDA  guidance  on  strain  selection, 
agreement between the  parties  on  the price  of  such  doses,  and  available  funding.  Additionally,  in  July  2022, 
we  entered  into  a  modification  to  our  existing  agreement  with  the  DoD  that  amended  the  terms  of  such 
agreement to provide for the initial delivery of 0.2 million doses of NVX-CoV2373 after receipt of EUA approval 
from  the  FDA,  with  delivery  of  the  remaining  9.8  million  doses  of  NVX-CoV2373  contemplated  by  the  original 
agreement subject to DoD demand and available funding. In February 2023, in connection with the execution 
of  Modification  17  to  the  USG  Agreement,  the  U.S.  government  indicated  to  us  that  the  award  may  not  be 
extended past its current period of performance. If the USG Agreement is not amended, as we had previously 
expected, then we may not receive all of the remaining $416 million in funding we had previously anticipated 
pursuant to the USG Agreement. 

Our  funding  agreements  currently  include  funding  from  CEPI  in  the  form  of  one  or  more  forgivable  no 
interest  term  loans  (“CEPI  Forgivable  Loan  Funding”).  Payments  received  under  the  CEPI  Forgivable  Loan 
Funding are only repayable if NVX-CoV2373 manufactured by the CMO network funded by CEPI is sold to one 
or more third parties (which would have previously included, but is not limited to, any sales under our Gavi APA 
prior  to  its  termination),  and  such  sales  cover  our  costs  of  manufacturing  such  vaccine,  not  including 
manufacturing costs funded by CEPI. The timing and amount of any loan repayments is currently uncertain. 

As  of  December 31,  2022,  we  had  $1.3 billion  in  cash  and  cash  equivalents  and  restricted  cash  as 
compared to $1.5 billion as of December 31, 2021. On January 31, 2023, we funded the outstanding principal 
amount of $325.0 million on the 2023 Notes, due February 1, 2023. 

We  funded  our  operations  in  2022  with  cash  and  cash  equivalents,  upfront  payments  under  APAs, 
revenue from product sales, royalties under licensing arrangements with our strategic partners, and proceeds 
from  the  sale  of  common  stock,  together  with  revenue  under  the  USG  Agreement  that  support  our  NVX-
CoV2373  vaccine  development  activities.  We  anticipate  our  future  operations  to  be  funded  primarily  by 
revenue  from  product  sales,  revenue  under  our  USG  Agreement,  our  cash  and  cash  equivalents,  and  other 
potential funding sources. 

The following table summarizes cash flows for 2022 and 2021: 

Net cash (used in) provided by: 
Operating activities 
Investing activities 
Financing activities 
Effect on exchange rate on cash, cash equivalents, and 
restricted cash 
Net increase in cash, cash equivalents, and restricted cash 
Cash, cash equivalents, and restricted cash at beginning of year 
Cash, cash equivalents, and restricted cash at end of year 

2022 

2021 

Change 

$ 

(415,937)  
(92,985)  
324,988 

$ 

322,946  $ 
100,154 
461,713 

(738,883) 
(193,139) 
(136,725) 

4,520  

(5,292) 

9,812  

(179,414)  
  1,528,259 
$  1,348,845 

879,521 
648,738 
$  1,528,259  $ 

  (1,058,935) 
879,521
(179,414) 

Net  cash  used  in  operating  activities  was  $415.9 million  for  2022,  as  compared  to  cash  provided  by 
operating activities of $322.9 million in 2021. The decrease in cash from operating activities is primarily due to a 
decrease  in  upfront  payments  received  under  our  APAs,  timing  of  payments  to  vendors,  and  an  increase  in 
inventory production, partially offset by a reduction in our net loss. 

Our  investing  activities  primarily  consisted  of  capital  expenditures  and,  in  2021,  $159.8 million  in 
proceeds from maturities and sale of marketable securities, net of purchases. Capital expenditures for the years 
ended December 31, 2022 and 2021 were $89.1 million and $54.5 million, respectively. 

99 

 
 
 
 
 
 
 
   
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our  financing  activities  consisted  primarily  of  sales  of  our  common  stock,  issuance  of  our  2027  Notes, 
payments of finance lease liabilities, and exercises of stock-based awards. In 2022, we received net proceeds 
of approximately $179 million and $70 million from the sale of shares of common stock through our At Market 
Issuance Sales Agreements and a public offering at $10.00 per share, respectively. In addition, we received net 
proceeds  of  $166.4  million  during  2022  through  the  issuance  of  our  2027  Notes  (see  Note  11  to  the 
accompanying consolidated financial statements). In 2021, we received net proceeds of approximately $565 
million from the sale of shares of common stock through our At Market Issuance Sales Agreements. 

Going Concern 

The  accompanying  consolidated  financial  statements  in  Part  II,  Item  8,  “Financial  Statements  and 
Supplementary Data,” of this Annual Report on Form 10-K have been prepared assuming that we will continue 
as a going concern within one year after the date that the financial statements are issued. At December 31, 
2022, we had $1.3 billion in cash and cash equivalents and restricted cash, of which $236.2 million was raised in 
December 2022 through concurrent sales of our common stock and issuance of our 2027 Notes. On January 31, 
2023, the Company funded the outstanding principal amount of $325.0 million on the 2023 Notes. During 2022, 
we incurred a net loss of $657.9 million and had net cash flows used in operating activities of $415.9 million. 

While our current cash flow forecast for the one-year going concern look forward period estimates that 
we  have  sufficient  capital  available  to  fund  operations,  this  forecast  is  subject  to  significant  uncertainty, 
including  as  it  relates  to  2023  revenue,  funding  from  the  U.S.  government,  and  pending  arbitration.  Our  2023 
revenue  depends  on  our  ability  to  successfully  develop,  manufacture,  distribute,  or  market  an  updated 
monovalent  or  bivalent  formulation  of  a  vaccine  candidate  for  COVID-19  for  the  fall  2023  COVID  vaccine 
season, which is inherently uncertain and subject to a number of risks, including regulatory approval. See “Risk 
Factors—Risks Related to Product Development and Commercialization—The emergence and transmissibility of 
variants  of  the  SARS-CoV-2  virus,  and  the  demand  for  bivalent  vaccines,  may  affect  market  acceptance  or 
sales of NVX-CoV2373, and our strategy to develop versions of our COVID-19 vaccine to protect against certain 
variants may not be successful.” In February 2023, in connection with the execution of Modification 17 to the 
USG  Agreement,  the  U.S.  government  indicated  to  us  that  the  award  may  not  be  extended  past  its  current 
period of performance, which may result in us not receiving all of the remaining $416 million in funding we had 
previously anticipated. See “Risk Factors—Risks Related to Our Financial Condition and Capital Requirements—
Our existing funding and supply agreements do not assure success of our vaccine candidates or that we will be 
able to fully fund our vaccine candidates.” On January 24, 2023, Gavi filed a demand for arbitration with the 
International Court of Arbitration regarding an alleged material breach by us of the Gavi APA. The outcome of 
that arbitration is inherently uncertain, and it is possible we could be required to refund all or a portion of the 
remaining Advance payment Amount of $697.4 million. See Note 3 and Note 18 to our consolidated financial 
statements in Part II, Item 8, “Financial Statements and Supplementary Data,” of this Annual Report on Form 10-
K  for  additional  information  related  to  the  arbitration  with  Gavi.  Management  believes  that,  given  the 
significance of these uncertainties, substantial doubt exists regarding our ability to continue as a going concern 
through one year from the date that these financial statements are issued. 

Our  ability  to  fund  Company  operations  is  dependent  upon  revenue  related  to  vaccine  sales  for  our 
products  and  product  candidates,  if  such  product  candidates  receive  marketing  approval  and  are 
successfully commercialized;  the  resolution  of  certain matters,  including  whether,  when,  and  how  the  dispute 
with Gavi is resolved; and management’s plans, which include resolving the dispute with Gavi and may include 
raising  additional  capital  through  a  combination  of  equity  and  debt  financing,  collaborations,  strategic 
alliances, and marketing, distribution, or licensing arrangements. New financings may not be available to us on 
commercially  acceptable  terms,  or  at  all.  Also,  any  collaborations,  strategic  alliances,  and  marketing, 
distribution,  or  licensing  arrangements  may  require  us  to  give  up  some  or  all  of  our  rights  to  a  product  or 
technology,  which  in  some  cases  may  be  at  less  than  the  full  potential  value  of  such  rights.  In  addition,  the 
regulatory and commercial success of NVX-CoV2373 and our other vaccine candidates, including an influenza 
vaccine  candidate,  CIC  vaccine  candidate,  or  a  COVID-19  variant  strain-containing  monovalent  or  bivalent 
formulation,  remains  uncertain.  If  we  are  unable  to  obtain  additional  capital,  we  will  assess  our  capital 
resources  and  may  be  required  to  delay,  reduce  the  scope  of,  or  eliminate  some  or  all  of  our  operations,  or 
downsize  our  organization,  any  of  which  may  have  a  material  adverse  effect  on  our  business,  financial 
condition, results of operations, and ability to operate as a going concern. 

Contractual Obligations 

The following table summarizes our contractual obligations as of December 31, 2022 (in thousands): 

Contractual Obligations: 
Operating leases 
Finance leases obligation 
Convertible notes(1) 
Contractual obligations recognized as of 
December 31, 2022 
Purchase commitments(2) 
Facilities lease agreement(3) 
Total contractual obligations 

Total 

Less than  
One Year   

1 – 3 
Years 
  $  74,853   $  18,182  $  29,354  $  14,791   $  12,526 
34,036 
— 

More than 
5 Years 

29,153 
325,000 

5,680 
— 

3 – 5 
Years 

372,335 

35,034 

46,562 

74,837  
500,250  
649,940  

5,968  
175,250  
196,009  

560,638  
56,109  

— 
38,255 
  $ 1,266,687   $ 936,370  $  42,084  $   203,416   $  84,817 

560,638 
3,397 

—  
7,407  

— 
7,050 

(1)  We had $325.0 million of 3.75% convertible senior unsecured notes due February 1, 2023, which we repaid in 
full. In 2022, we issued $175.3 million of 5.00% convertible senior unsecured notes due in 2027. See “Note 11—
Long-term  Debt”  included  in  our  Notes  to  Consolidated  Financial  Statements  for  additional  information 
related to our convertible notes. 

(2)  This amount primarily represents our non-cancelable fixed payment obligations under certain CMO, CDMO, 
and  lab  supply  agreements  that  we  are  not  contractually  able  to  terminate  for  convenience.  Certain 
agreements  provide  for  termination  rights  subject  to  termination  fees.  Under  such  agreements,  we  are 
contractually  obligated  to  make  payments  to  vendors,  mainly  to  reimburse  them  for  their  estimated 
unrecoverable  expenses  incurred.  As  of  December 31,  2022,  these  agreements  are  active  ongoing 
arrangements and we expect to receive value from these arrangements in the future. The amount of such 
obligations  is  dependent  on  the  timing  of  termination  and  the  terms  of  the  relevant  agreement,  and 
cannot be reasonably estimated. Our current obligations under non-cancelable purchase agreements are 
reflected in our consolidated balance sheets. 

(3)  This  relates  to  the  lease  of  floor  space  at  700  Quince  Orchard  that  had  not  commenced  as  of 

December 31, 2022 (see Note 10 to the consolidated financial statements). 

In addition to the above obligations, we enter into a variety of agreements and financial commitments 
in  the  normal  course  of  business.  The  terms  generally  allow  us  the  option  to  cancel,  reschedule,  or  adjust  our 
requirements  based  on  our  business  needs,  prior  to  the  delivery  of  goods  or  performance  of  services.  It  is  not 
possible  to  predict  the  maximum  potential  amount  of  future  payments  under  these  agreements  due  to  the 
conditional  nature  of  our  obligations  and  the  unique  facts  and  circumstances  involved  in  each  particular 
agreement. 

Item 7A.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 

We  are  subject  to  certain  risks  that  may  affect  our  results  of  operations,  cash  flows,  and  fair  values  of 

assets and liabilities, including volatility in foreign currency exchange rates and interest rate movements. 

Foreign Currency Exchange Risk 

Although we are headquartered in the U.S. our results of operations, including our foreign subsidiaries’ 
operations, are subject to foreign currency exchange rate fluctuations, primarily the U.S. dollar against the Euro, 
Pound Sterling, Swedish Krona, and Czech Koruna. This exchange exposure may have a material effect on our 
cash  and  cash  equivalents,  cash  flows,  and  results  of  operations,  particularly  in  cases  of  revenue  generated 
under  APAs  that  include  provisions  that  impact  our  and  our  counterparty’s  currency  exchange  exposure.  To 
date, we have not entered into any foreign currency hedging contracts, although we may do so in the future. 

100 

101 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
We also face foreign currency exchange exposure that arises from translating the results of our global 
operations  to  the  U.S.  dollar  at  exchange  rates  that  have  fluctuated  from  the  beginning  of  the  period.  While 
the  financial  results  of  our  global  activities  are  reported  in  U.S.  dollars,  the  functional  currency  for  our  foreign 
subsidiaries is generally their respective local currency. Fluctuations in the foreign currency exchange rates of 
the countries in which we do business will affect our operating results, often in ways that are difficult to predict. 
A 10% decline in the foreign exchange rates (primarily against the U.S. dollar) relating to our foreign subsidiaries 
would  result  in  a  decline  of  stockholders’  equity  (deficit)  of  approximately  $18.2  million  as  of  December 31, 
2022. 

Market and Interest Rate Risk 

Management’s Report on Internal Control over Financial Reporting 

reporting. 

Internal  control  over 

Our  management  is  responsible  for  establishing  and  maintaining  adequate  internal  control  over 
financial 
in  Rules 13a-15(f) and  15d-
15(f) promulgated  under  the  Exchange  Act,  as  a  process  designed  by,  or  under  the  supervision  of,  the 
Company’s principal executive officer and principal financial officer and effected by the Company’s board of 
directors,  management,  and  other  personnel,  to  provide  reasonable  assurance  regarding  the  reliability  of 
financial reporting and the preparation of financial statements for external purposes in accordance with GAAP. 
Such internal control includes those policies and procedures that: 

is  defined 

reporting 

financial 

The primary objective of our investment activities is preservation of capital, with the secondary objective 

transactions and dispositions of the assets of the Company; 

•  pertain  to  the  maintenance  of  records  that  in  reasonable  detail  accurately  and  fairly  reflect  the 

of maximizing income. 

Our  exposure  to  interest  rate  risk  is  primarily  confined  to  our  investment  portfolio,  which  historically  has 
been  classified  as  available-for-sale.  We  do  not  believe  that  a  change  in  the  market  rates  of  interest  would 
have any significant impact on the realizable value of our investment portfolio. Changes in interest rates may 
affect the investment income we earn on our marketable securities when they mature and the proceeds are 
reinvested into new marketable securities and, therefore, could impact our cash flows and results of operations. 

Interest and dividend income is recorded when earned and included in investment income. Premiums 
and  discounts,  if  any,  on  marketable  securities  are  amortized  or  accreted  to  maturity  and  included  in 
investment  income.  The  specific  identification  method  is  used  in  computing  realized  gains  and  losses  on  the 
sale of our securities. 

Our convertible senior unsecured notes have a fixed interest rate and we have no additional material 
debt.  As  such,  we  do  not  believe  that  we  are  exposed  to  any  material  interest  rate  risk  as  a  result  of  our 
borrowing activities. 

Item 8. 

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA 

The information required by this item is set forth on pages F-1 to F-43. 

Item 9.  CHANGES 

IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND  FINANCIAL 

DISCLOSURE 

None. 

Item 9A.  CONTROLS AND PROCEDURES 

Evaluation of Disclosure Controls and Procedures 

The term “disclosure controls and procedures” (defined in SEC Rule 13a-15(e)) refers to the controls and 
other  procedures  of  a  company  that  are  designed  to  ensure  that  information  required  to  be  disclosed  by  a 
company in the reports that it files under the Securities Exchange Act of 1934 (the “Exchange Act”) is recorded, 
processed, summarized, and reported, within time periods specified in the rules and forms of the Securities and 
Exchange  Commission.  “Disclosure  controls  and  procedures”  include,  without  limitation,  controls  and 
procedures designed to  ensure  that  information  required  to  be  disclosed  by  a  company  in the reports that it 
files or submits under the Exchange Act is accumulated and communicated to the company’s management, 
including its principal executive and financial officers, or persons performing similar functions, as appropriate to 
allow timely decisions regarding required disclosure. 

The  Company’s  management,  with  the  participation  of  the  chief  executive  officer  and  the  chief 
financial  officer,  has  evaluated  the  effectiveness  of  the  Company’s  disclosure  controls  and  procedures  as  of 
the  end  of  the  period  covered  by  this  Annual  Report  on  Form  10-K  (the  “Evaluation  Date”).  Based  on  that 
evaluation, the Company’s chief executive officer and chief financial  officer have concluded that, as of the 
Evaluation Date, such controls and procedures were effective at the reasonable assurance level. 

•  provide reasonable assurance that transactions are recorded as necessary to permit preparation of 
financial  statements  in  accordance  with  GAAP,  and  that  receipts  and  expenditures  of  the 
Company are being made only in accordance with authorizations of management and directors of 
the Company; and 

•  provide  reasonable  assurance  regarding  prevention  or  timely  detection  of  an  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.  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. 

Our  management  assessed  the  effectiveness  of  our  internal  control  over  financial  reporting  as  of 
December 31, 2022. In making this assessment, our management used the criteria set forth in the 2013 Internal 
Control-Integrated  Framework  issued  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway 
Commission.  Based  on  its  assessment,  our  management  has  determined  that,  as  of  December 31,  2022,  our 
internal controls over financial reporting are effective based on those criteria. 

Ernst &  Young  LLP  has  issued  a  report  on  our  internal  control  over  financial  reporting.  This  report  is 

included in the Reports of Independent Registered Public Accounting Firm in Item 15(a)(1). 

Changes in Internal Control over Financial Reporting 

Our management, including our chief executive officer and chief financial officer,  has evaluated any 
changes  in  our  internal  control  over  financial  reporting  that  occurred  during  the  quarterly  period  ended 
December 31,  2022  and  has concluded  that  there  was  no change  that  occurred during  the quarterly period 
ended  December 31,  2022  that  materially  affected,  or  is  reasonably  likely  to  materially  affect,  our  internal 
control over financial reporting. 

Item 9B.  OTHER INFORMATION 

None. 

Item 9C.  DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS 

Not applicable. 

102 

103 

 
 
 
 
 
 
 
 
 
Item 10.  DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE 

PART III 

The information required by this item is incorporated by reference from our definitive Proxy Statement for 
our 2023 Annual Meeting of Stockholders scheduled to be held in June 2023 (the “2023 Proxy Statement”). We 
expect to file the 2023 Proxy Statement within 120 days after the close of the fiscal year ended December 31, 
2022. 

Item 11.  EXECUTIVE COMPENSATION 

We  incorporate  herein  by  reference  the  information  required  by  this  item  concerning  executive 

compensation to be contained in the 2023 Proxy Statement. 

Item 12.  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND  MANAGEMENT  AND  RELATED 

STOCKHOLDER MATTERS 

We incorporate herein by reference the information required by this item concerning security ownership 
of  certain  beneficial  owners  and  management  and  related  stockholder  matters  to  be  contained  in  the  2023 
Proxy Statement. 

The following table provides our equity compensation plan information as of December 31, 2022. Under 
these  plans,  our  common  stock  may  be  issued  upon  the exercise  or  vesting  of  equity  awards  and  purchases 
under our Employee Stock Purchase Plan (“ESPP”). See also the information regarding our equity awards and 
ESPP in Note 14 to the consolidated financial statements included herewith. 

Equity Compensation Plan Information 

Number of 
Securities 
to be Issued 
Upon Exercise 
of 
Outstanding 
Options, 
Warrants and 
Rights 
(a) 

6,151,589 
N/A 

Weighted-
Average 
Exercise Price of 
Outstanding 
Options, 
Warrants 
and Rights 
(b) 

$47.11 
N/A 

Number of 
Securities 
Remaining 
Available for 
Future Issuance 
Under 
Equity 
Compensation 
Plans (Excluding 
Securities 
Reflected in 
Column (a)) 
(c) 
4,501,492 
N/A 

Plan Category 
Equity compensation plans approved by security holders(1) 
Equity compensation plans not approved by security holders  

(1)  Includes our 2015 Stock Incentive Plan, 2005 Stock Incentive Plan, and ESPP. The weighted-average exercise 

price in column (b) excludes restricted stock units, which are not subject to an exercise price. 

Item 13.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE 

We  incorporate  herein  by  reference  the  information  required  by  this  item  concerning  certain 
relationships  and  related  transactions  and  director  independence  to  be  contained  in  the  2023  Proxy 
Statement. 

Item 14.  PRINCIPAL ACCOUNTING FEES AND SERVICES 

We  incorporate  herein  by  reference  the  information  required  by  this  item  concerning  principal 

accountant fees and services to be contained in the 2023 Proxy Statement. 

Item 15. 

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 

PART IV 

(a) 

The following documents are filed as part of the Annual Report on Form 10-K: 

(1)  Index to Financial Statements 

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

F- 2 

F- 5 

F- 6 

F- 7 

F- 8 
F- 9 

(2)  Financial Statement Schedules 

Financial  statement  schedules  are  omitted  because  they  are  not  applicable,  not  required  under  the 

instructions or all the information required is set forth in the financial statements or notes thereto. 

(3)  Exhibits 

Exhibits marked with a single asterisk (*) are filed herewith. 

    Exhibits marked with a double plus sign (††) refer to management contracts, compensatory plans, or 

arrangements. 

    Confidential treatment has been granted for portions of exhibits marked with a double asterisk (**). 

Confidential information contained in exhibits marked with a caret (^) has been omitted pursuant to 

Item 601(b)(10)(iv) of Regulation S-K. 

All other exhibits listed have previously been filed with the SEC and are incorporated herein by 

reference. 

Exhibit 
Number 

Description 

3.1 

3.2 

3.3 

3.4 

4.1 

4.2 

4.3 

Second Amended and Restated Certificate of Incorporation of the Company (Incorporated by 
reference to Exhibit 3.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended 
June 30, 2015, filed on August 10, 2015 (File No. 000-26770)) 
Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation 
of the Company (Incorporated by reference to Exhibit 3.1 to the Company’s Current Report on 
Form 8-K filed on May 9, 2019 (File No. 000-26770)) 
Amended and Restated By-Laws of the Company (Incorporated by reference to Exhibit 3.1 to 
the Company’s Current Report on Form 8-K filed on June 24, 2021 (File No. 000-26770)) 
Certificate of Designation of Series A Convertible Preferred Stock of the Registrant (Incorporated 
by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K filed June 19, 2020 (File 
No. 000-26770)) 
Specimen stock certificate for shares of common stock of the Company, par value $.01 per 
share (Incorporated by reference to Exhibit 4.1 to the Company’s Registration Statement on 
Form S-3, filed on December 31, 2019 (File No. 333-235761)) 
Indenture (including form of Notes) with respect to the Company's 5.00% Convertible Senior 
Notes due 2027, dated as of December 20, 2022, between the Company and The Bank of New 
York Mellon Trust Company, N.A., as trustee (Incorporated by reference to Exhibit 4.1 to the 
Company’s Current Report on Form 8-K, filed on December 21, 2022 (File No. 000-26770)) 
Form of Series A Convertible Preferred Stock Certificate of the Company (Incorporated by 
reference to Exhibit 4.1 to the Company's Current Report on Form 8-K filed June 19, 2020 (File 
No. 000-26770)) 

104 

105 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
4.4* 

10.1†† 

10.2†† 

10.3†† 

10.4†† 

10.5†† 

10.6†† 

10.7†† 

10.8†† 

10.9†† 

10.10†† 

10.11†† 

10.12†† 

10.13†† 

10.14†† 

Description of the Company's Securities 
The Company's Amended and Restated 2005 Stock Incentive Plan (Incorporated by reference 
to Exhibit 10.2 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2012, filed on March 12, 2013 (File No. 000-26770)) 
Amendment to Amended and Restated 2005 Stock Incentive Plan (Incorporated by reference 
to Appendix 1 of the Company’s Definitive Proxy Statement filed on April 30, 2014 in connection 
with the Annual Meeting held on June 12, 2014 (File No. 000-26770)) 
Form of Non-Statutory Stock Option Award Agreement granted under the Company's 
Amended and Restated 2005 Stock Incentive Plan (Incorporated by reference to Exhibit 10.4 to 
the Company’s Annual Report on Form 10-K for the year ended December 31, 2014, filed on 
February 27, 2015 (File No. 000-26770)) 
Form of Incentive Stock Option Award Agreement granted under the Company's Amended 
and Restated 2005 Stock Incentive Plan (Incorporated by reference to Exhibit 10.5 to the 
Company’s Annual Report on Form 10-K for the year ended December 31, 2014, filed on 
February 27, 2015 (File No. 000-26770)) 
Amended and Restated Novavax, Inc. 2013 Employee Stock Purchase Plan (Incorporated by 
reference to Appendix D of the Company’s Definitive Proxy Statement filed on May 2, 2022 in 
connection with the Annual Meeting held on June 16, 2022 (File No. 000-26770))  
Amended and Restated Novavax, Inc. 2015 Stock Incentive Plan (Incorporated by reference to 
Appendix Appendix C of the Company’s Definitive Proxy Statement filed on May 2, 2022 in 
connection with the Annual Meeting held on June 16, 2022 (File No. 000-26770))  

Form of Non-Statutory Stock Option Award Agreement granted under the Amended and 
Restated Novavax, Inc. 2015 Stock Incentive Plan (Incorporated by reference to Exhibit 10.3 to 
the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2015, filed on 
August 10, 2015 (File No. 000-26770)) 
Form of Incentive Stock Option Award Agreement granted under the Amended and Restated 
Novavax, Inc. 2015 Stock Incentive Plan (Incorporated by reference to Exhibit 10.4 to the 
Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2015, filed on 
August 10, 2015 (File No. 000-26770)) 
Form of Incentive Stock Option Award Agreement granted under the Amended and Restated 
Novavax, Inc. 2015 Stock Incentive Plan (Incorporated by reference to Exhibit 10.9 to the 
Company’s Annual Report on Form 10-K for the year ended December 31, 2016, filed on 
February 27, 2017 (File No. 000-26770)) 
Form of Incentive Stock Option Agreement granted under the Amended and Restated 
Novavax, Inc. 2015 Stock Incentive Plan (Performance- and Time-Based Vesting) (Incorporated 
by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, filed on 
November 16, 2016 (File No. 000-26770)) 
Form of Restricted Stock Award Agreement granted under the Amended and Restated 
Novavax, Inc. 2015 Stock Incentive Plan (Incorporated by reference to Exhibit 10.5 to the 
Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2015, filed on 
August 10, 2015 (File No. 000-26770)) 
Form of Restricted Stock Unit Agreement granted under the Amended and Restated Novavax, 
Inc. 2015 Stock Incentive Plan (Incorporated by reference to Exhibit 10.12 to the Company’s 
Annual Report on Form 10-K for the year ended December 31, 2019, filed on March 18, 2019 (File 
No. 000-26770)) 
Form of Stock Appreciation Right Award Agreement granted under the Amended and 
Restated Novavax, Inc. 2015 Stock Incentive Plan (Incorporated by reference to Exhibit 10.1 to 
the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2019, filed 
on November 7, 2019 (File No. 000-26770)) 
Form of Director Deferred Fee Agreement (Incorporated by reference to Exhibit 10.10 to the 
Company’s Annual Report on Form 10-K for the year ended December 31, 2015, filed on 
February 29, 2016 (File No. 000-26770)) 

10.15††  Novavax, Inc. 2023 Inducement Plan (Incorporated by reference to Exhibit 10.1 to the 
Company’s Current Report on Form 8-K, filed on January 9, 2023 (File No. 000-26770)) 

10.16†† 

10.17†† 

10.18††* 

10.19†† 

Form of Non-Statutory Stock Option Agreement under the Novavax, Inc. 2023 Inducement Plan 
(Incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K, filed 
on January 9, 2023 (File No. 000-26770)) 

Form of Restricted Stock Unit Award Agreement under the Novavax, Inc. 2023 Inducement Plan 
(Incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K, filed 
on January 9, 2023 (File No. 000-26770)) 

Employment Agreement between the Company and John C. Jacobs, dated as of January 5, 
2023 
Employment Agreement between the Company and Stanley C. Erck, dated as of June 22, 2011 
(Incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for 
the quarter ended June 30, 2011, filed on August 9, 2011 (File No. 000-26770)) 

10.20††*  Consulting and Advisory Agreement between the Company and Stanley C. Erck, dated as of 

January 5, 2023 

10.21†† 

10.22†† 

10.23†† 

10.24†† 

10.25†† 

10.26†† 

10.27†† 

10.28†† 

10.29 

10.30 

10.31 

10.32 

10.33 

Employment Agreement between the Company and Gregory M. Glenn dated July 1, 2010 
(Incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, filed 
on July 6, 2010 (File No. 000-26770)) 
Employment Agreement between the Company and John A. Herrmann dated April 1, 2012 
(Incorporated by reference to Exhibit 10.2 to the Company's Quarterly Report on Form 10-Q for 
the quarter ended March 31, 2016, filed on May 5, 2016 (File No. 000-26770)) 

Employment Agreement between the Company and John J. Trizzino dated March 3, 2014 
(Incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q for 
the quarter ended March 31, 2016, filed on May 5, 2016 (File No. 000-26770)) 

Employment Agreement between the Company and James P. Kelly dated July 12, 2021 
(Incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for 
the quarter ended September 30, 2021, filed on November 5, 2021 (File No. 000-26770)) 

Offer letter to James P. Kelly dated July 12, 2021 (Incorporated by reference to Exhibit 10.2 to 
the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2021, filed 
on November 5, 2021 (File No. 000-26770)) 

Form of Amendment to Employment Agreement, dated June 17, 2021, between the Company 
and each of Stanley C. Erck, Gregory M. Glenn, John J. Trizzino and John A. Herrmann, III 
(Incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for 
the quarter ended June 30, 2021, filed on August 5, 2021 (File No. 000-26770)) 
Company Amended and Restated Change in Control Severance Benefit Plan (Incorporated by 
reference to Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q for the quarter 
ended June 30, 2021, filed on August 5, 2021 (File No. 000-26770)) 
Form of Indemnification Agreement entered into between the Company and its directors and 
officers (Incorporated by reference to Exhibit 10.19 to the Company’s Annual Report on 
Form 10-K for the year ended December 31, 2009, filed on March 16, 2010 (File No. 000-26770)) 

Lease Agreement for space at 22 Firstfield Road between ARE-20/22/1300 Firstfield Quince 
Orchard, LLC and the Company, dated as of November 18, 2011 (Incorporated by reference to 
Exhibit 10.25 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2011, filed on March 14, 2012 (File No. 000-26770)) 
Deed of Lease for space at 21 Firstfield Road between Firstfield Holdco, LLC and the Company, 
dated as of February 4, 2015 (Incorporated by reference to Exhibit 10.1 to the Company's 
Current Report on Form 8-K, filed on August 21, 2015 (File No. 000-26770)) 

First Amendment to Deed of Lease for space at 21 Firstfield Road between Firstfield Holdco, LLC 
and the Company, dated as of August 17, 2015 (Incorporated by reference to Exhibit 10.2 to 
the Company’s Current Report on Form 8-K, filed on August 21, 2015 (File No. 000-26770)) 

Second Amendment to Deed of Lease for space at 21 Firstfield Road between BMR-Firstfield LLC 
(formerly Firstfield Holdco, LLC) and the Company, dated as of March 31, 2017 (Incorporated by 
reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the quarter 
ended March 31, 2017, filed on May 8, 2017 (File No. 000-26770)) 
Deed of Lease for space at 700 Quince Orchard Road between ARE-MARYLAND NO. 51, LLC 
and the Company, dated October 22, 2020 (Incorporated by reference to Exhibit 10.27 to the 
Company’s Annual Report on Form 10-K for the year ended December 31, 2020, filed on March 
1, 2021 (File No. 000-26770)) 

106 

107 

 
 
 
10.34 

10.35^ 

10.36^ 

10.37^ 

10.38^ 

10.39^ 

10.40^ 

10.41^ 

10.42^ 

10.43^ 

10.44^ 

10.45** 

10.46^ 

10.47^ 

Amendment to Deed of Lease for space at 700 Quince Orchard Road between ARE-
MARYLAND NO. 51, LLC and the Company, dated June 22, 2021 (Incorporated by reference to 
Exhibit 10.33 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2021, filed on March 1, 2022 (File No. 000-26770)) 
Amended and Restated Supply and License Agreement, dated July 1, 2021, between the 
Company and Serum Institute of India Private Limited (Incorporated by reference to Exhibit 10.4 
to the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2021, 
filed on November 5, 2021 (File No. 000-26770)) 

Supply Agreement between the Company, Serum Institute of India Private Limited and Serum 
Life Sciences Limited, executed as of October 26, 2021 (Incorporated by reference to Exhibit 
10.37 to the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, 
filed on March 1, 2022 (File No. 000-26770)) 

Contract Development Manufacture Agreement, dated October 21, 2021, between the 
Company and Serum Life Sciences Limited (Incorporated by reference to Exhibit 10.3 to the 
Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2022, filed on August 
8, 2022 (File No. 000-26770)) 
Amendment No. 1 to the Contract Development Manufacture Agreement, executed as of April 
29, 2022, between the Company and Serum Life Sciences Limited (Incorporated by reference 
to Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 
2022, filed on August 8, 2022 (File No. 000-26770)) 
Statement of Work No. 1 to the Contract Development Manufacture Agreement, effective as of 
April 29, 2022, between the Company and Serum Life Sciences Limited (Incorporated by 
reference to Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q for the quarter 
ended June 30, 2022, filed on August 8, 2022 (File No. 000-26770)) 
Collaboration  and  Exclusive  License  Agreement  between  the  Company  and  SK  bioscience 
Company Limited, dated as of February 12, 2021 (Incorporated by reference to Exhibit 10.1 to 
the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2021, filed on 
May 10, 2021 (File No. 000-26770)) 
Amendment to Collaboration and Exclusive License Agreement between the Company and SK 
bioscience  Company  Limited,  dated  as  of  December  23,  2021  (Incorporated  by  reference  to 
Exhibit 10.39 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2021, filed on March 1, 2022 (File No. 000-26770)) 
Statement  of  Work  No.  1  to  Collaboration  and  Exclusive  License  Agreement  between  the 
Company and SK bioscience Company Limited, dated as of December 23, 2021 (Incorporated 
by reference to Exhibit 10.40 to the Company’s Annual Report on Form 10-K for the year ended 
December 31, 2021, filed on March 1, 2022 (File No. 000-26770)) 
Change  Order  No.  1  to  Statement  of  Work  No.  1  to  Collaboration  and  Exclusive  License 
Agreement  between  the  Company  and  SK  bioscience  Company  Limited,  dated  as  of  March 
31, 2022 (Incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 
10-Q for the quarter ended March 31, 2022, filed on May 9, 2022 (File No. 000-26770)) 
Collaboration  and  Exclusive  License  Agreement  between  the  Company  and  Takeda 
Pharmaceutical Company Limited, dated as of February 24, 2021 (Incorporated by reference to 
Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 
2021, filed on May 10, 2021 (File No. 000-26770)) 
Global  Access  Commitments  Agreement  between  Bill  &  Melinda  Gates  Foundation  and  the 
Company,  dated  as  of  September  25,  2015  (Incorporated  by  reference  to  Exhibit  10.2  to  the 
Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2015, filed on 
November 9, 2015 (File No. 000-26770)) 
Asset  Purchase  Agreement  between  Company  and  Paragon  Bioservices,  Inc.,  dated  June 26, 
2019 (Incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form 10-
Q for the quarter ended June 30, 2019, filed on August 7, 2019 (File No. 000-26770)) 
Amended  and  Restated  SARS-CoV-2  Vaccine  Supply  Agreement,  dated  as  of  July  1,  2022, 
between the Company and The Secretary of State for Business, Energy and Industrial Strategy, 
acting  on  behalf  of  the  government  of  the  United  Kingdom  of  Great  Britain  and  Northern 
Ireland (Incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 
10-Q for the quarter ended September 30, 2022, filed on November 9, 2022 (File No. 000-26770)) 

10.48^ 

10.49^ 

10.50^ 

10.51^ 

10.52^ 

10.53^ 

10.54^ 

10.55^ 

the  Company,  and 

Letter of Amendment to the Amended and Restated SARS-CoV-2 Vaccine Supply Agreement, 
dated  as  of  September  26,  2022,  between  the  Company  and  The  Secretary  of  State  for 
Business,  Energy  and  Industrial  Strategy,  acting  on  behalf  of  the  government  of  the  United 
Kingdom of Great Britain and Northern Ireland (Incorporated by reference to Exhibit 10.2 to the 
Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2022, filed on 
November 9, 2022 (File No. 000-26770)) 
Advanced  Purchase  Agreement,  effective  as  of  December  31,  2020,  between  the  Company 
and  the  Commonwealth  of  Australia  as 
represented  by  the  Department  of  Health 
(Incorporated  by  reference  to  Exhibit  10.36  to the  Company’s  Annual  Report  on  Form  10-K  for 
the year ended December 31, 2020, filed on March 1, 2021 (File No. 000-26770)) 
the 
to  Advanced  Purchase  Agreement  between 
Amendment 
Commonwealth  of  Australia  as  represented  by  the  Department  of  Health,  dated  as  of 
December  23,  2021  (Incorporated  by  reference  to  Exhibit  10.47  to  the  Company’s  Annual 
Report on Form 10-K for the year ended December 31, 2021, filed on March 1, 2022 (File No. 000-
26770)) 
Advanced Purchase Agreement, effective as of January 19, 2021, between the Company and 
Her Majesty the Queen in Right of Canada, as represented by the Minister of Public Works and 
Government  Services  (Incorporated  by  reference  to  Exhibit  10.37  to  the  Company’s  Annual 
Report on Form 10-K for the year ended December 31, 2020, filed on March 1, 2021 (File No. 000-
26770) 
Advance  Purchase  Agreement,  dated  August  16,  2021,  between  the  Company,  Novavax  CZ 
and  the  European  Commission  (Incorporated  by  reference  to  Exhibit  10.8  to  the  Company’s 
Quarterly Report on Form 10-Q for the quarter ended September 30, 2021, filed on November 5, 
2021 (File No. 000-26770)) 
Base Agreement between the Company and Advanced Technology International, dated June 
25, 2020 (Incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 
10-Q for the quarter ended September 30, 2020 (File No. 000-26770)) 
Modification  No.  01  to  Base  Agreement  between  the  Company  and  Advanced  Technology 
International,  dated  as  of  March  23,  2022  (Incorporated  by  reference  to  Exhibit  10.1  to  the 
Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2022, filed on May 
9, 2022 (File No. 000-26770)) 
Modification  No.  02  to  Base  Agreement  between  the  Company  and  Advanced  Technology 
International,  dated  as  of  August  2,  2022  (Incorporated  by  reference  to  Exhibit  10.3  to  the 
Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2022, filed on 
November 9, 2022 (File No. 000-26770)) 

10.56^*  Modification  No.  03  to  Base  Agreement  between  the  Company  and  Advanced  Technology 

International, dated as of November 30, 2022 

10.57^ 

10.58^ 

10.59^ 

10.60^ 

10.61^ 

Undefinitized  Project  Agreement  No.  1  between  the  Company  and  Advanced  Technology 
International,  dated  July  6,  2020  (Incorporated  by  reference  to  Exhibit  10.2  to  the  Company’s 
Quarterly Report on Form 10-Q for the quarter ended September 30, 2020 (File No. 000-26770)) 
Modification  No.  01  to  Undefinitized  Project  Agreement  No.  1  between  the  Company  and 
Advanced  Technology  International,  dated  July  9,  2020  (Incorporated  by  reference  to  Exhibit 
10.3  to  the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended  September  30, 
2020 (File No. 000-26770)) 
Modification  No.  02  to  Undefinitized  Project  Agreement  No.  01,  entered  into  September  10, 
2020,  between  the  Company  and  Advanced  Technology  International  (Incorporated  by 
reference  to  Exhibit  10.41  to  the  Company’s  Annual  Report  on  Form  10-K  for  the  year  ended 
December 31, 2020, filed on March 1, 2021 (File No. 000-26770)) 
Modification  No.  03  to  Undefinitized  Project  Agreement  No.  01,  entered  into  September  18, 
2020,  between  the  Company  and  Advanced  Technology  International  (Incorporated  by 
reference  to  Exhibit  10.42  to  the  Company’s  Annual  Report  on  Form  10-K  for  the  year  ended 
December 31, 2020, filed on March 1, 2021 (File No. 000-26770)) 
Modification No. 04 to Undefinitized Project Agreement No. 01, entered into December 23, 2020, 
between the Company and Advanced Technology International (Incorporated by reference to 
Exhibit 10.43 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2020, filed on March 1, 2021 (File No. 000-26770)) 

108 

109 

 
 
 
10.76 

10.77^ 

10.78^ 

14 

21* 
23.1* 

31.1* 

31.2* 

32.1* 

32.2* 

101 

104 

Restated  Funding  Agreement,  entered  into  on  May  11,  2020,  between  the  Company  and  the 
Coalition  for  Epidemic  Preparedness  Innovations  (Incorporated  by  reference  to  Exhibit  10.1  to 
the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended  June  30,  2020  (File  No. 
000-26770)) 
Amendment Number 1 to the iPDP and Budget of the Outbreak Response Funding Agreement 
(Step  2),  entered  into  on  November  2,  2020,  between  the  Company  and  the  Coalition  for 
Epidemic  Preparedness  Innovations  (Incorporated  by  reference  to  Exhibit  10.56  to  the 
Company’s Annual Report on Form 10-K for the year ended December 31, 2020, filed on March 
1, 2021 (File No. 000-26770)) 
Settlement  Agreement,  dated  September  30,  2022,  between  the  Company  and  FUJIFILM 
Diosynth Biotechnologies UK Limited, FUJIFILM Diosynth Biotechnologies Texas, LLC, and FUJIFILM 
Diosynth Biotechnologies USA, Inc. (Incorporated by reference to Exhibit 10.8 to the Company’s 
Quarterly Report on Form 10-Q for the quarter ended September 30, 2022, filed on November 9, 
2022 (File No. 000-26770)) 
Code of Conduct (Incorporated by reference to Exhibit 14 to the Company’s Annual Report on 
Form 10-K for the year ended December 31, 2021, filed on March 1, 2022 (File No. 000-26770)) 

Subsidiaries of the Company 
Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm 
Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or 15d-14(e) of the Securities 
Exchange Act 
Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or 15d-14(e) of the Securities 
Exchange Act 
Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant 
to Section 906 of the Sarbanes-Oxley Act of 2002 
Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant 
to Section 906 of the Sarbanes-Oxley Act of 2002 
The  following  financial  information  from  our  Annual  Report  on  Form  10-K  for  the  year  ended 
December  31,  2022,  formatted  in  Extensible  Business  Reporting  Language  (XBRL):  (i)  the 
Consolidated  Balance  Sheets  as  of  December  31,  2022  and  2021,  (ii)  the  Consolidated 
Statements  of  Operations  for  the  three  years  in  the  period  ended  December  31,  2022,  (iii)  the 
Consolidated  Statements  of  Comprehensive  Loss  for  the  three  years  in  the  period  ended 
December  31,  2022,  (iv)  the  Consolidated  Statements  of  Changes  in  Stockholders’  Equity 
(Deficit)  for  the  three  years  in  the  period  ended  December  31,  2022,  (v)  the  Consolidated 
Statements of Cash Flows for the three years in the period ended December 31, 2022, and (vi) 
the Notes to Consolidated Financial Statements. 
Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). 

10.62^ 

10.63^ 

10.64^ 

10.65^ 

10.66^ 

10.67^ 

10.68^ 

10.69^ 

10.70^ 

10.71^ 

10.72^ 

10.73^ 

10.74^ 

10.75 

Modification  No.  05  to  Undefinitized  Project  Agreement  No.  01,  dated  January  12,  2021, 
between the Company and Advanced Technology International (Incorporated by reference to 
Exhibit 10.44 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2020, filed on March 1, 2021 (File No. 000-26770)) 
Modification  No.  06  to  Undefinitized  Project  Agreement  No.  01,  entered into  January  19,  2021, 
between the Company and Advanced Technology International (Incorporated by reference to 
Exhibit 10.45 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2020, filed on March 1, 2021 (File No. 000-26770)) 
Modification  No.  07  to  Undefinitized  Project  Agreement  No.  01,  dated  April  23,  2021,  between 
the  Company  and  Advanced  Technology  International  (Incorporated  by  reference  to  Exhibit 
10.6 to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, filed 
on August 5, 2021 (File No. 000-26770)) 
Modification  No.  08  to  Undefinitized  Project  Agreement  No.  01,  dated  June  4,  2021,  between 
the  Company  and  Advanced  Technology  International  (Incorporated  by  reference  to  Exhibit 
10.7 to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, filed 
on August 5, 2021 (File No. 000-26770)) 
Modification  No.  09  to  Undefinitized  Project  Agreement  No.  01,  dated  July  16,  2021,  between 
the  Company  and  Advanced  Technology  International  (Incorporated  by  reference  to  Exhibit 
10.5  to  the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended  September  30, 
2021, filed on November 5, 2021 (File No. 000-26770)) 
Modification No. 10 to Undefinitized Project Agreement No. 01, dated August 6, 2021, between 
the  Company  and  Advanced  Technology  International  (Incorporated  by  reference  to  Exhibit 
10.6  to  the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended  September  30, 
2021, filed on November 5, 2021 (File No. 000-26770)) 
Modification No. 11 to Undefinitized Project Agreement No. 01, dated August 26, 2021, between 
the  Company  and  Advanced  Technology  International  (Incorporated  by  reference  to  Exhibit 
10.7  to  the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended  September  30, 
2021, filed on November 5, 2021 (File No. 000-26770)) 
Modification  No.  12  to  Undefinitized  Project  Agreement  No.  01,  dated  December  20,  2021, 
between the Company and Advanced Technology International (Incorporated by reference to 
Exhibit 10.64 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2021, filed on March 1, 2022 (File No. 000-26770)) 
Modification  No.  13  to  Undefinitized  Project  Agreement  No.  01,  dated  February  1,  2022, 
between the Company and Advanced Technology International (Incorporated by reference to 
Exhibit 10.65 to the Company’s Annual Report on Form 10-K for the year ended December 31, 
2021, filed on March 1, 2022 (File No. 000-26770)) 
Modification No. 14 to Undefinitized Project Agreement No. 01, dated July 1, 2022, between the 
Company  and  Advanced  Technology  International  (Incorporated  by  reference  to  Exhibit  10.4 
to  the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended  September  30,  2022, 
filed on November 9, 2022 (File No. 000-26770)) 
Modification No. 15 to Undefinitized Project Agreement No. 01, dated August 9, 2022, between 
the  Company  and  Advanced  Technology  International  (Incorporated  by  reference  to  Exhibit 
10.5  to  the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended  September  30, 
2022, filed on November 9, 2022 (File No. 000-26770)) 
Modification  No.  16  to  Undefinitized  Project  Agreement  No.  01,  dated  September  9,  2022, 
between the Company and Advanced Technology International (Incorporated by reference to 
Exhibit 10.6 to the Company’s Quarterly Report on Form 10-Q for the quarter ended September 
30, 2022, filed on November 9, 2022 (File No. 000-26770)) 
Amendment  of  Solicitation/Modification  of  Contract,  Modification  No.  6,  dated  as  of  July  29, 
2022,  between  the  Company  and  the  U.S.  Department  of  Defense  Joint  Program  Executive 
Office for Chemical, Biological, Radiological and Nuclear Defense (Incorporated by reference 
to  Exhibit  10.7  to  the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended 
September 30, 2022, filed on November 9, 2022 (File No. 000-26770)) 
Series  A  Convertible  Preferred  Subscription  Agreement,  dated  June  15,  2020,  between  the 
Company  and  RA  Capital  Healthcare  Fund,  L.P.  (Incorporated  by  reference  to  Exhibit  10.1  to 
the Company’s Current Report on Form 8-K filed June 19, 2020 (File No. 000-26770)) 

110 

111 

 
 
 
 
Item 16.  FORM 10-K SUMMARY 

Not applicable.  

SIGNATURES 

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. 

NOVAVAX, INC. 

By:   /s/ John C. Jacobs 
John C. Jacobs 
President and Chief Executive Officer 

Date: February 28, 2023  

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the 
following persons on behalf of the Registrant and in the capacities and on the dates indicated: 

Name 

  Title 

  Date 

/s/ John C. Jacobs 
John C. Jacobs 

  President and Chief Executive Officer and 

Director (Principal Executive Officer) 

  February 28, 2023 

 INDEX TO CONSOLIDATED FINANCIAL STATEMENTS 
Years ended December 31, 2022, 2021, and 2020 

Contents 

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

F- 2 

F- 5 

F- 6 

F- 7 

F- 8 
F- 9 

Executive Vice President, Chief Financial 
Officer, and Treasurer (Principal Financial and 
Accounting Officer) 

  February 28, 2023 

  Chairman of the Board of Directors 

  February 28, 2023 

/s/ James P. Kelly 
James P. Kelly 

/s/ James F. Young 
James F. Young 

/s/ Gregg H. Alton 
Gregg H. Alton 

/s/ Richard H. Douglas 
Richard H. Douglas 

/s/ Rachel K. King 
Rachel K. King 

  Director 

  Director 

  Director 

/s/ Margaret G. McGlynn 
Margaret G. McGlynn 

  Director 

/s/ David M. Mott 
David M. Mott 

/s/ Richard J. Rodgers 
Richard J. Rodgers 

  Director 

  Director 

112 

  February 28, 2023 

  February 28, 2023 

  February 28, 2023 

  February 28, 2023 

  February 28, 2023 

  February 28, 2023 

F-1 

 
 
 
 
 
 
 
 
 
 
 
  
  
 
  
 
  
  
 
 
  
 
  
  
  
  
 
  
  
  
  
 
  
  
  
  
 
  
  
  
  
 
  
  
  
  
 
  
  
  
  
 
  
  
  
  
 
  
  
 
 
 
 
Report of Independent Registered Public Accounting Firm 

Inventory Excess and Obsolescence Reserve 

To the Board of Directors and Stockholders of 
Novavax, Inc. 

Opinion on the Financial Statements 

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

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board 
(United  States)  (PCAOB),  the  Company’s  internal  control  over  financial  reporting  as  of  December 31,  2022, 
based on criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring 
Organizations  of  the  Treadway  Commission  (2013  framework)  and  our  report  dated  February 28,  2023 
expressed an unqualified opinion thereon. 

The Company’s Ability to Continue as a Going Concern 

The  accompanying  consolidated  financial  statements  have  been  prepared  assuming  that  the  Company  will 
continue  as  a  going  concern.  As  discussed  in  Note  2  to  the  financial  statements,  the  Company  has  suffered 
recurring losses from operations, has a working capital deficiency, and has stated that substantial doubt exists 
about  the  Company’s  ability  to  continue  as  a  going  concern.  Management’s  evaluation  of  the  events  and 
conditions  and  management’s  plans  regarding  these  matters  are  also  described  in  Note  2.  The  consolidated 
financial statements do not include any adjustments that might result from the outcome of this uncertainty. 

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

Description of 
the Matter 

As  of  December 31,  2022,  the  Company  had  $36.7 million  of  inventory.  As  disclosed  in 
Note 2, inventories are stated at the lower of cost or net realizable value. The Company 
assesses its inventory levels each reporting period and writes down inventory that is either 
expected to be at risk of expiration prior to sale, or for which there are inventory quantities 
in  excess  of  expected  requirements.  For  the  year  ended  December 31,  2022,  inventory 
write-downs  were  $447.6 million  and 
losses  on  firm  purchase  commitments  were 
$155.9 million. 

Auditing  management's  estimates  for  excess  and  obsolete  inventory  involved  subjective 
auditor judgment because the estimates rely on a number of factors that are affected by 
market  and  economic  conditions  outside  the  Company's  control.  In  particular,  the 
obsolete  and  excess  inventory  calculations  are  sensitive  to  significant  assumptions, 
including  the  expected  demand  for  the  Company’s  products,  assumptions  about  the 
vaccine’s life cycle, the effect on demand of competitive products and the Company's 
purchase commitments. 

How We 
Addressed 
the Matter in 
Our Audit 

We  obtained  an  understanding,  evaluated  the  design,  and  tested  the  operating 
effectiveness  of  internal  controls  over  the  Company's  excess  and  obsolete  inventory 
reserve process including management’s review of the significant assumptions described 
above  and  controls  over  the  completeness  and  accuracy  of  the  information  used  to 
develop the estimate. 

Our  substantive  audit  procedures  included,  among  others,  evaluating  methodologies, 
assumptions  and  data  utilized  in  the  analysis  for  inventory  expected  to  be  at  risk  for 
expiration or excess. We evaluated purchase commitments or alternative uses, compared 
forecasted  demand  to  historical  trends,  compared  actual  inventory  levels  to  forecasted 
demand requirements and evaluated the sensitivity of sales forecast assumptions on the 
amount of inventory reserves recorded. 

/s/ Ernst & Young LLP 

We have served as the Company’s auditor since 2014. 

Tysons, Virginia 
February 28, 2023 

F-2 

F-3 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm 

To the Board of Directors and Stockholders of 
Novavax, Inc. 

Opinion on Internal Control over Financial Reporting 

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

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board 
(United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2022 and 2021, 
the  related  consolidated  statements  of  operations,  comprehensive  loss,  changes  in  stockholders’  equity 
(deficit), and cash flows for each of the three years in the period ended December 31, 2022, and the related 
notes and our report dated February 28, 2023 expressed an unqualified opinion that included an explanatory 
paragraph regarding the Company’s ability to continue as a going concern. 

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  included  in  Item  9A.  Our 
responsibility is to express an opinion on the Company’s internal control over financial reporting based on our 
audit.  We  are  a  public  accounting  firm  registered with  the PCAOB  and  are  required  to  be  independent with 
respect  to  the  Company  in  accordance  with  the  U.S.  federal  securities  laws  and  the  applicable  rules and 
regulations of the Securities and Exchange Commission and the PCAOB. 

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

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

Definition and Limitations of Internal Control Over Financial Reporting 

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

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

/s/ Ernst & Young LLP 

Tysons, Virginia 
February 28, 2023 

F-4 

NOVAVAX, INC. 
CONSOLIDATED STATEMENTS OF OPERATIONS 
(in thousands, except per share information) 

Year Ended December 31, 
2021 

2020 

2022 

Revenue: 

Product sales 
Grants 
Royalties and other 
Total revenue 

Expenses: 

Cost of sales 
Research and development 
Selling, general, and administrative 

Total expenses 
Loss from operations 
Other income (expense): 
Interest expense 
Other income (expense) 
Loss before income tax expense 

Income tax expense 

Net loss 

Net loss per share: 

Basic and diluted 

$  1,554,961  $ 
382,921   
43,990    

—   $ 
948,709   
197,581   
  1,981,872    1,146,290   

—  
453,210
22,388  
475,598

902,639   

—     
  1,235,278    2,534,508   
298,358   
  2,626,608    2,832,866   
(1,686,576)  

(644,736)  

488,691   

—  
747,027
145,290
892,317
(416,719) 

(19,880)  
10,969    
(653,647)  
4,292     

(15,145) 
13,605  
(418,259) 
—  
$   (657,939)  $(1,743,751)  $   (418,259) 

(21,127)  
(6,833)    
(1,714,536)  
29,215     

$ 

(8.42)  $ 

(23.44)   $ 

(7.27) 

Weighted average number of common shares outstanding: 

Basic and diluted  

78,183     

74,400     

57,554  

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS 
(in thousands) 

Net loss 
Other comprehensive income (loss): 

Net unrealized gains (losses) on marketable securities available-
for-sale, net of reclassifications 
Foreign currency translation adjustment 

Other comprehensive income (loss) 
Comprehensive loss 

Year Ended December 31, 
2021 
$   (657,939)  $(1,743,751)  $   (418,259) 

2020 

2022 

—    

(9)   

9  

(5,024)   
(5,024)   

19,523  
19,532  
$   (662,963)  $(1,752,128)  $   (398,727) 

(8,368)   
(8,377)   

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

F-5 

 
 
 
  
  
 
 
  
    
    
 
 
 
 
  
  
 
  
  
 
 
 
  
  
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
NOVAVAX, INC. 
CONSOLIDATED BALANCE SHEETS 
(in thousands, except share and per share information) 

NOVAVAX, INC. 
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) 
(in thousands, except share information) 

ASSETS 

December 31, 

2022 

2021 

Current assets: 

Cash and cash equivalents 
Restricted cash 
Accounts receivable 
Inventory 
Prepaid expenses and other current assets 
Total current assets 

Property and equipment, net 
Right of use asset, net 
Goodwill 
Other non-current assets 

Total assets 

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) 

Current liabilities: 

Accounts payable 
Accrued expenses 
Deferred revenue 
Current portion of finance lease liabilities 
Convertible notes payable 
Other current liabilities 
Total current liabilities 

Deferred revenue 
Convertible notes payable 
Non-current finance lease liabilities 
Other non-current liabilities 

Total liabilities 

Commitments and contingencies (Note 18) 

10,303     
82,375     
36,683     
237,147   

$  1,336,883  $  1,515,116
11,490  
454,993
8,872  
164,648
  1,703,391    2,155,119
225,741
40,123  
131,479
24,291  
$  2,258,679  $  2,576,753

294,247   
106,241    
126,331   
28,469     

$ 

216,517  $ 
127,050
591,158   
673,731
370,137    1,422,944
27,196     
130,533
324,881   
—  
930,055   
36,061  
  2,459,944    2,390,319
172,528
323,458
—  
42,121  
  2,892,757    2,928,426

179,414   
166,466   
31,238    
55,695     

Preferred stock, $0.01 par value, 2,000,000 shares authorized at December 31, 
2022 and 2021; no shares issued and outstanding at December 31, 2022 and 
2021 

—    

—  

Stockholders’ equity (deficit): 

Common stock, $0.01 par value, 600,000,000 shares authorized at 
December 31, 2022 and 2021; and 86,806,554 shares issued and 86,039,923 
shares outstanding at December 31, 2022 and 76,433,151 shares issued and 
75,841,171 shares outstanding at December 31, 2021 
Additional paid-in capital 
Accumulated deficit 
Treasury stock, 766,631 shares, cost basis at December 31, 2022 and 591,980 
shares, cost basis at December 31, 2021 
Accumulated other comprehensive loss 
Total stockholders’ equity (deficit) 
Total liabilities and stockholders’ equity (deficit) 

868    

764  

  3,737,979    3,351,967
(4,275,889)  
(3,617,950) 
(85,101) 
(90,659) 

(6,377)   
(634,078)  

(1,353) 
(351,673) 
$  2,258,679  $  2,576,753

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

Balance at December 31, 2019 
Preferred stock beneficial 
conversion feature 
Conversion of preferred stock 
Stock-based compensation 
Stock issued under incentive 
programs 
Issuance of common stock, net 
of issuance costs of $11,416 

Unrealized gain on marketable 
securities 
Foreign currency translation 
adjustment 
Net loss 
Balance at December 31, 2020 
Stock-based compensation 
Stock issued under incentive 
programs 
Issuance of common stock, net 
of issuance costs of $7,292 

Unrealized gain on marketable 
securities 
Foreign currency translation 
adjustment 
Net loss 
Balance at December 31, 2021 
Stock-based compensation 
Stock issued under incentive 
programs 
Issuance of common stock, net 
of issuance costs of $7,216 

Foreign currency translation 
adjustment 
Net loss 
Balance at December 31, 2022 

Common Stock 

Amount 
$ 

  Accumulated 
Other 
Comprehensive 
Income (Loss) 
$ 

Total 
Stockholders’ 
Equity 
(Deficit) 

Additional 
Paid-in 
Capital 

Accumulated 
Deficit 

Treasury 
Stock 

24,139      

324    $  1,260,551  $  (1,431,801)   $  (2,583)  
—   
—      
(24,139)    
—   
44      
—     
—     
—      
—   
—     (39,223)  
22      

199,778  
128,035  
44,447    

(12,508)   $ 
—    
—      
—      
—    

324    

878,526   

—   

—      

—    

—     

—     

—   

—   

—    

9    

—    
—      

—      
—      
714      2,535,476 
—      
183,626  
68,032    
24      

—     
(418,259)    
(1,874,199)  

—   
—   
(41,806)  
—     
—   
—     (43,295)  

19,523    
—      

7,024   

—      
—    

Shares 
 32,399,352 
—   

  4,388,850  
—   
  2,168,725  

32,393,438   

—   
—   
 71,350,365 
—   
  2,503,819  

2,578,967  

26    

564,833   

—   

—      

—    

—     

—     

—   

—   

—    

(9)   

—   
—  
 76,433,151 
—   
701,005 

9,672,398 

—  
—   
 86,806,554 

$ 

—    
—      
—  
—  
764      3,351,967 
—   
131,967 
4,912  
7  

—     
(1,743,751)   
(3,617,950)  

—     
—    

—     
—  
(85,101)  
—   
(5,558) 

(8,368)     
—  
(1,353)  
—   
—  

(8,368) 
(1,743,751) 
(351,673) 
131,967
(639) 

97  

249,133 

—    

—  

—  

249,230 

—  
—  
—   
—   
868    $  3,737,979  $  (4,275,889)   $ (90,659)  

—    
(657,939)    

—  
—   

(5,024) 
—   
(6,377)   $ 

(5,024) 
(657,939) 
(634,078) 

$ 

(186,017) 
—  

199,822

128,035
5,246  

878,850 

9  

19,523  
(418,259) 
627,209

183,626
24,761  

564,859 

(9) 

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

F-6 

F-7 

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

NOVAVAX, INC. 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

Operating Activities: 

Net loss 
Reconciliation of net loss to net cash used in operating activities: 

$ (657,939)   $ (1,743,751)   $ 

(418,259) 

Year Ended December 31, 
2021 

2020 

2022 

Depreciation and amortization 
Right-of-use assets expensed, net of credits received 
Non-cash stock-based compensation 
Provision for excess and obsolete inventory 
Other items, net 

Changes in operating assets and liabilities: 

Inventory 
Accounts receivable, prepaid expenses, and other assets 
Accounts payable, accrued expenses, and other liabilities 
Deferred revenue 

Net cash provided by (used in) operating activities 

29,054  
18,104  
130,300  
447,597  
(21,903)  

12,661     
144,433   
183,626   
—     
(7,641)    

(477,801)  
249,166  
913,399  
(1,045,914)  
(415,937)  

(8,872)    
(183,393)    
600,326   
  1,325,557   
322,946   

Investing Activities: 

Capital expenditures 
Internal-use software  
Acquisition of Novavax CZ, net of cash acquired 
Purchases of marketable securities 
Proceeds from maturities of marketable securities 
Net cash provided by (used in) investing activities 

Financing Activities: 

Net proceeds from sale of preferred stock 
Net proceeds from sales of common stock 
Proceeds from issuance of convertible notes 
Payments of costs related to issuance of convertible notes 
Net proceeds from the exercise of stock-based awards 
Finance lease payments 
Net cash provided by financing activities 
Effect of exchange rate on cash, cash equivalents, and restricted 
cash 
Net increase in cash, cash equivalents, and restricted cash 
Cash, cash equivalents, and restricted cash at beginning of year 
Cash, cash equivalents, and restricted cash at end of year 

Supplemental disclosure of non-cash activities: 

Sale of common stock under the Sales Agreement not settled at 
year-end 
Capital expenditures included in accounts payable and accrued 
expenses 
Right-of-use assets from new lease agreements 
Supplemental disclosure of cash flow information: 

Cash interest payments, net of amounts capitalized 
Cash paid for income taxes 

(89,056)  
(3,929)  
—  
—  
—  
(92,985)  

—  
249,230  
175,250  
(5,258)  
(639)  
(93,595)  
324,988  

4,520 

(54,501)    
(2,985)    
—     
(2,167)    
159,807   
100,154   

—     
564,859   
—     
—     
24,761     
(127,907)    
461,713   

(5,292) 

2,115  

(179,414)  
1,528,259  
$1,348,845  

879,521   
648,738   
$  1,528,259  $ 

566,558
82,180  
648,738

$ 

— 

$      17,665 

$      91,855  

$      18,035  
$      17,980  

$ 

$ 

$ 

$ 
$ 

—   $ 

3,227  

10,338   $ 

9,255  

179,210  $ 

247,599

19,428    $ 
12,606    $ 

13,705  
—  

4,885  
245,861
128,035
—  
(15,080) 

—  
(422,689) 
163,161
271,545
(42,541) 

(54,473) 
(149) 
(165,516) 
(363,202) 
205,562
(377,778) 

199,822
875,623
—  
—  
5,382  
(96,065) 
984,762

Note 1 – Organization 

Novavax,  Inc.  (“Novavax,”  and  together  with  its  wholly  owned  subsidiaries,  the  “Company”)  is  a 
biotechnology  company  that  promotes  improved  health  globally  through  the  discovery,  development,  and 
commercialization  of  innovative  vaccines  to  prevent  serious  infectious  diseases.  The  Company’s  COVID-19 
vaccine  NVX-CoV2373  (“Nuvaxovid™,”  “Covovax™,”  “Novavax  COVID-19  Vaccine,  Adjuvanted”);  influenza 
vaccine  candidate;  COVID-19-Influenza  Combination  (“CIC”)  vaccine  candidate;  and  additional  vaccine 
candidates,  including  for  Omicron  subvariants  and  bivalent  formulations  with  prototype  vaccine  (“NVX-
CoV2373”),  are  genetically  engineered  nanostructures  of  conformationally  correct  recombinant  proteins 
critical  to  disease  pathogenesis  and  may  elicit  differentiated  immune  responses,  which  may  be  more 
efficacious than naturally occurring immunity or other vaccine approaches. NVX-CoV2373 and the Company’s 
other vaccine candidates incorporate the Company's proprietary Matrix-MTM adjuvant to enhance the immune 
response  and  stimulate  higher  levels  of  functional  antibodies  and  induce  a  cellular  immune  response.  The 
Company  has  announced  data  from  its  ongoing  PREVENT-19  study  supporting  the  use  of  NVX-CoV2373  for 
homologous boosting in adults and adolescents aged 12 through 17. Additional findings in Phase 3 COVID-19 
Omicron  (study  311)  trial  showed  utility  of  the  prototype  vaccine  as  a  heterologous  booster,  inducing  broad 
immune responses against contemporary Omicron variants. 

As  of  December 31,  2022,  the  Company  had  received  approval,  interim  authorization,  provisional 
approval,  conditional  marketing  authorization,  and  emergency  use  authorization  (“EUA”)  from  multiple 
regulatory authorities globally for NVX-CoV2373 for both adult and adolescent populations as a primary series 
and for both homologous and heterologous booster indications. 

The Company commenced commercial shipments of NVX-CoV2373 doses under the name “Novavax 

COVID-19 Vaccine, Adjuvanted” and the brand name “Nuvaxovid™” in 2022. 

Note 2 – Summary of Significant Accounting Policies 

Basis of Presentation 

The  consolidated  financial  statements  include  the  accounts  of  Novavax, Inc.  and  its  wholly  owned 

subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. 

Liquidity and Going Concern 

The  accompanying  consolidated  financial  statements  have  been  prepared  assuming  that  the 
Company  will  continue  as  a  going  concern  within  one  year  after  the  date  that  the  financial  statements  are 
issued. At December 31, 2022, the Company had $1.3 billion in cash and cash equivalents and restricted cash, 
of which $236.2 million was raised in December 2022 through concurrent sales of common stock and issuance 
of the Company’s convertible senior unsecured notes that will mature on December 15, 2027 (see Notes 11 and 
13).  On  January  31,  2023,  the  Company  funded  the  outstanding  principal  amount  of  $325.0  million  on  the 
Company’s convertible senior  unsecured  notes  that  matured  on February 1,  2023.  During  2022,  the  Company 
incurred a net loss of $657.9 million and had net cash flows used in operating activities of $415.9 million. 

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

F-8 

F-9 

 
  
  
 
 
   
   
  
 
 
  
 
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
While  the  Company’s  current  cash  flow  forecast  for  the  one-year  going  concern  look  forward  period 
estimates that there will be sufficient capital available to fund operations, this forecast is subject to significant 
uncertainty, including as it relates to 2023 revenue, funding from the U.S. government, and pending arbitration. 
The Company’s 2023 revenue depends on its ability to successfully develop, manufacture, distribute, or market 
an updated monovalent or bivalent formulation of a vaccine candidate for COVID-19 for the fall 2023 COVID 
vaccine season, which is inherently uncertain and subject to a number of risks, including regulatory approval. In 
February 2023, in connection with the execution of Modification 17 to the USG Agreement (as defined in Note 
3), the U.S. government indicated to the Company that the award may not be extended past its current period 
of  performance.  If  the  USG  Agreement  is  not  amended,  as  the  Company’s  management  had  previously 
expected, then the Company may not receive all of the remaining $416 million in funding that was previously 
anticipated pursuant to the USG Agreement. On January 24, 2023, Gavi, the Vaccine Alliance (“Gavi”) filed a 
demand for arbitration with the International Court of Arbitration regarding an alleged material breach by the 
Company of the Company’s advance purchase agreement with Gavi (“the Gavi APA”). The outcome of that 
arbitration is inherently uncertain, and it is possible the Company could be required to refund all or a portion of 
the  remaining  advance  payments  of  $697.4 million  (see  Note  3  and  Note  18).  Management  believes  that, 
given  the  significance  of  these  uncertainties,  substantial  doubt  exists  regarding  the  Company’s  ability  to 
continue as a going concern through one year from the date that these financial statements are issued. 

The  Company’s  ability  to  fund  Company  operations  is  dependent  upon  revenue  related  to  vaccine 
sales for its products and product candidates, if such product candidates receive marketing approval and are 
successfully commercialized;  the  resolution  of  certain matters,  including  whether,  when,  and  how  the  dispute 
with Gavi is resolved; and management’s plans, which include resolving the dispute with Gavi and may include 
raising  additional  capital  through  a  combination  of  equity  and  debt  financing,  collaborations,  strategic 
alliances, and marketing, distribution, or licensing arrangements. New financings may not be available to the 
Company  on  commercially  acceptable  terms,  or  at  all.  Also,  any  collaborations,  strategic  alliances,  and 
marketing, distribution, or licensing arrangements may require the Company to give up some or all of its rights 
to a product or technology, which in some cases may be at less than the full potential value of such rights. In 
addition,  the  regulatory  and  commercial  success  of  NVX-CoV2373  and  the  Company’s  other  vaccine 
candidates, including an influenza vaccine candidate, CIC vaccine candidate, or a COVID-19 variant strain-
containing  monovalent  or  bivalent  formulation,  remains  uncertain.  If  the  Company  is  unable  to  obtain 
additional  capital,  the  Company  will  assess  its  capital  resources  and  may  be  required  to  delay,  reduce  the 
scope  of,  or  eliminate  some  or  all  of  its  operations,  or  downsize  its  organization,  any  of  which  may  have  a 
material  adverse  effect  on  its  business,  financial  condition,  results  of  operations,  and  ability  to  operate  as  a 
going concern. 

Reclassifications 

Certain amounts reported in prior periods have been reclassified to conform to current period financial 
statement presentation. These reclassifications have no material effect on previously reported financial position, 
cash flows, or results of operations. 

Use of Estimates 

The  preparation  of  the  consolidated  financial  statements  in  conformity  with  generally  accepted 
accounting  principles  in  the  United  States  (“U.S.  GAAP”)  requires  management  to  make  estimates  and 
assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and 
liabilities  at  the  date  of  the  consolidated  financial  statements  and  the  reported  amounts  of  revenue  and 
expenses during the reporting period. Estimates are used for, but not limited to, revenue recognition, inventory, 
research and development expenses, stock-based compensation, useful lives of long-lived assets, leases, and 
income taxes. Actual results could differ materially from those estimates. 

F-10 

Revenue Recognition 

At contract inception, the Company analyzes its revenue arrangements to determine the appropriate 
accounting under U.S. GAAP. Currently, the Company’s revenue arrangements represent customer contracts 
within  the  scope  of  Accounting  Standards  Codification  (“ASC”)  Topic  606,  Revenue  from  Contracts  with 
Customers (Topic 606) (“ASC 606”), or are contributions subject to the guidance in ASC Topic 958-605, Not-for-
Profit  Entities  –  Revenue  Recognition  (“ASC  958-605”).  The  Company  recognizes  revenue  from  arrangements 
within  the  scope  of  ASC  606  following  the  five-step  model:  (i)  identify  the  contract(s)  with  a  customer;  (ii) 
identify  the  performance  obligation(s)  in  the  contract;  (iii)  determine  the  transaction  price;  (iv)  allocate  the 
transaction price to the performance obligation(s) in the contract; and (v) recognize revenue when (or as) it 
satisfies a performance obligation. The Company only recognizes revenue under the five-step model when it is 
probable that it will collect the consideration it is entitled to in exchange for the goods or services it transfers to 
its customer. The Company recognizes contribution revenue within the scope of ASC 958-605 when the funder-
imposed  conditions  have  been  substantially  met.  Contributions  are  recorded  as  deferred  revenue  until  the 
period in which research and development activities are performed that satisfy the funder-imposed conditions. 

Product Sales 

Product sales are associated with the Company’s NVX-CoV2373 supply agreements, sometimes referred 
to  as  advance  purchase  agreements  (“APAs”),  with  various  international  governments.  The  Company 
recognizes  revenue  from  product  sales  based  on  the  transaction  price  per  dose  calculated  in  accordance 
with  ASC  606  at  the  point  in  time  when  control  of  the  product  transfers  to  the  customer  and  customer 
acceptance has occurred, unless such acceptance provisions are deemed perfunctory. If an APA includes a 
term  that  may  have  the  effect  of  decreasing  the  price  per  dose  of  previously  delivered  shipments,  the 
Company constrains the price until it is probable that a significant reversal in revenue recognized will not occur. 

Grants 

Grant  revenue  includes  both  revenue  from  government  contracts  and  grants  from  organizations  such 
as  the  Coalition  for  Epidemic  Preparedness  Innovations  (“CEPI”).  The  Company  performs  research  and 
development  under  government  funding,  grant,  license,  and  clinical  development  agreements.  The  revenue 
primarily consists of funding under U.S. government contracts and other arrangements to advance the clinical 
development and manufacturing of NVX-CoV2373. 

Under  the  U.S.  government  contracts,  the  Company  is  entitled  to  receive  funding  on  a  cost-
reimbursable or cost-reimbursable-plus-fixed-fee basis, to support certain activities related to the development, 
manufacture,  and  delivery  of  NVX-CoV2373  to  the  U.S.  government.  The  Company  analyzed  these  contracts 
and determined that they are within the scope of ASC 606. The obligations under each of the contracts are not 
distinct in the context of the contract as they are highly interdependent or interrelated and, as such, they are 
accounted  for  as  a  single  performance  obligation.  The  transaction  price  under  these  arrangements  is  the 
consideration  the  Company  is  expecting  to  receive  and  consists  of  the  funded  contract  amount  and  the 
unfunded variable amount to the extent that it is probable that a significant reversal of revenue will not occur. 
The  Company  recognizes  revenue  for  these  contracts  over  time  as  the  Company  transfers  control  over  the 
goods  and  services  and  satisfies  the  performance  obligation.  The  Company  measures  progress  toward 
satisfaction  of  the  performance  obligation  using  an  Estimate-at-Completion  (“EAC”)  process,  which  is  a  cost-
based  input  method  that  reviews  and  monitors  the  progress  towards  the  completion  of  the  Company’s 
performance obligation. Under this process, management considers the costs that have been incurred to-date, 
as well as projections to completion using various inputs and assumptions, including, but not limited to, progress 
towards  completion,  labor  costs  and  level  of  effort,  material  and  subcontractor  costs,  indirect  administrative 
costs, and other identified risks. Estimating the total allowable cost at completion of the performance obligation 
under a contract is subjective and requires the Company to make assumptions about future activity and cost 
drivers. Changes in these estimates can occur for a variety of reasons and, if significant, may impact the timing 
of  revenue  and  fee  recognition  on  the  Company’s  contracts.  Allowable  contract  costs  include  direct  costs 
incurred  on  the  contract  and  indirect  costs  that  are  applied  in  the  form  of  rates  to  the  direct  costs.  Progress 
billings  under  the  contracts  are  initially  based  on  provisional  indirect  billing  rates,  agreed  upon  between  the 
Company  and  the  U.S.  government.  These  indirect  rates  are  subject  to  review  on  an  annual  basis.  The 
Company  records  the  impact  of  changes  in  the  indirect  billing  rates  in  the  period  when  such  changes  are 
identified.  These  changes  reflect  the  difference  between  actual  indirect  costs  incurred  compared  to  the 
estimated  amounts  used  to  determine  the  provisional  indirect  billing  rates  agreed  upon  with  the  U.S. 
government.  The  Company  recognizes  revenue  on  the  U.S.  government  contracts  based  on  reimbursable 
F-11 

 
 
 
 
 
 
 
 
allowable contract costs incurred in the period up to the transaction price. For cost-reimbursable-plus-fixed-fee 
contracts,  the  Company  recognizes  the  fixed-fee  based  on  the  proportion  of  reimbursable  contract  costs 
incurred to total estimated allowable contract costs expected to be incurred on completion of the underlying 
performance obligation as determined under the EAC process. The Company recognizes changes in estimates 
related to the EAC process in the period when such changes are made on a cumulative catch-up basis. The 
Company includes the transaction price comprising both funded and unfunded portions of customer contracts 
in this estimate. 

The  Company’s  other  funding  agreements  currently  include  funding  from  CEPI  in  the  form  of  a  grant 
(“CEPI  Grant  Funding”)  and  one  or  more  forgivable  no  interest  term  loans  (“CEPI  Forgivable  Loan  Funding”). 
Under the Company’s grant funding arrangements, including the CEPI arrangement, the Company is primarily 
entitled to reimbursement for costs that support development related activities of NVX-CoV2373. The Company 
analyzed these other funding arrangements and determined that they are not within the scope of ASC 606 as 
they  do  not  provide  a  direct  economic  benefit  to  the  grantor.  Payments  received  under  the  grant  funding 
arrangements are considered conditional contributions under the scope of ASC 958-605 and are recorded as 
deferred revenue until the period in which such research and development activities are actually performed in 
a  manner  that  satisfies  the  funder-imposed  conditions.  Payments  received  under  the  CEPI  Forgivable  Loan 
Funding  are  only  repayable  if  NVX-CoV2373  manufactured  by  the  contract  manufacturing  organization 
(“CMO”)  network  funded  by  CEPI  is  sold  to  one  or  more  third  parties  (which  would  have  previously  included, 
but is not limited to, any sales under the Company’s Gavi APA prior to its termination), and such sales cover the 
Company’s  costs  of  manufacturing  such  vaccine,  not  including  manufacturing  costs  funded  by  CEPI.  As  the 
financial risk remains with CEPI, the Company determined that the use of the funds from the CEPI agreement is 
outside  the  scope  of  ASC  Topic  470,  Debt.  The  research  and  development  risk  was  considered  substantive, 
such  that  it  was  not  probable  that  the  development  would  be  successful  at  the  inception  of  the  contract. 
Therefore,  the  Company  concluded  that  ASC  Topic  730,  Research  and  Development  (“ASC  730”)  was 
considered  applicable  and  most  appropriate.  Given  the  financial  risk  associated  with  the  research  and 
development activities lies with CEPI because repayment of any funds provided by CEPI depends solely on the 
results  of  the  research  and  development  activities  having  future  economic  benefit,  the  Company  has 
accounted for the obligation under the CEPI Forgivable Loan Funding as a contract to perform research and 
development  for  others.  The  Company  has  determined  that  payments  received  under  these  agreements 
should  be  recorded  as  revenue  under  ASC  958-605  rather  than  a  reduction  to  research  and  development 
expenses. This is consistent with the Company’s policy of presenting such amounts as revenue. In reaching this 
determination,  the  Company  considered  a  number  of  factors,  including  whether  it  is  principal  under  the 
arrangement, and whether the arrangement is significant to, and part of, the Company’s core operations. The 
Company will record revenue as it performs the contractual research and development services. 

Payments received in advance related to arrangements where revenue is recognized under ASC 958-
605 that  are  related  to  future  performance  are deferred and recognized as revenue  when  the research  and 
development activities are performed. Such cash payments are restricted as to their use and are reflected in 
Restricted cash until expenditures contemplated in the funding agreements are incurred. 

Royalties and Other 

The Company also has various arrangements that include a right for a customer to use the Company's 
intellectual  property  as  a  functional  license,  where  the  Company’s  performance  obligation  is  satisfied  at  the 
point in time at which the license is granted. These licensing arrangements include sales-based royalties, certain 
development and commercial milestone payments, and the sale of proprietary Matrix-MTM adjuvant. Because 
development  milestone  payments  are  contingent  on  the  achievement  of  milestones,  such  as  regulatory 
approvals, that are not within the Company or licensee's control, the payments are not considered probable of 
being achieved and are excluded from the transaction price until the milestone is achieved, at which point the 
Company  recognizes  revenue.  For  arrangements  that  include  sales-based  royalties  related  to  a  previously 
granted  license,  including  milestone  payments  based  upon  the  achievement  of  a  certain  level  of  product 
sales, the license is deemed to be the sole or predominant item to which the royalties relate and the Company 
recognizes revenue when the related sales occur. 

The  Company  allocates  the  transaction  price  to  each  performance  obligation  based  on  a  relative 
standalone  selling  price  basis.  It  develops  assumptions  that  require  judgment  to  determine  the  standalone 
selling  price  for  each  performance  obligation  in  consideration  of  applicable  market  conditions  and  relevant 
entity-specific  factors,  including  factors  that  were  contemplated  in  negotiating  the  agreement  with  the 
customer. 
F-12 

Cost of Sales 

Cost of sales includes cost of raw materials, production, and manufacturing overhead costs associated 
with  the  Company’s  product  sales  during  the  period.  Cost  of  sales  also  includes  adjustments  for  excess, 
obsolete, or expired inventory; idle capacity; and losses on firm purchase commitments to the extent the cost 
cannot  be  recovered  based  on  estimates  about  future  demand.  Cost  of  sales  does  not  include  certain 
expenses related to raw materials, production, and manufacturing overhead costs that were expensed prior to 
regulatory authorization as described under the caption “Inventory.” 

Research and Development Expenses 

Research and development expenses include salaries; stock-based compensation; laboratory supplies; 
consultants  and  subcontractors,  including  external  contract  research  organizations  (“CROs”),  CMOs,  and 
contract development and manufacturing organizations (“CDMOs”); and other expenses associated with the 
Company’s  process  development,  manufacturing,  clinical,  regulatory,  and  quality  assurance  activities  for  its 
clinical  development  programs.  In  addition,  related  indirect  costs  such  as  fringe  benefits  and  overhead 
expenses are also included in research and development expenses.  

The Company estimates its research and development expense related to services performed under its 
contracts with external service providers based on an estimate of the level of service performed in the period. 
Research and development activities are expensed as incurred. 

Accrued Research and Development Expenses 

The Company accrues research and development expenses, including clinical trial-related expenses, as 
the  services  are  performed,  which  may  include  estimates  of  those  expenses  incurred,  but  not  invoiced.  The 
Company uses information provided by third-party service providers and CRO, CMO, and CDMO invoices and 
internal estimates to determine the progress of work performed on the Company’s behalf. Assumptions based 
on clinical trial protocols, contracts, and participant enrollment data are also used to estimate these accruals. 

Advertising Costs 

Advertising  costs  are  expensed  as  incurred.  The  Company  had  advertising  costs  of  $84.0 million  and 

$8.9 million during the years ended December 31, 2022 and 2021, respectively. 

Stock-Based Compensation 

The  Company  accounts  for  stock-based  compensation  related  to  grants  of  stock  options,  stock 
appreciation  rights  (“SARs”),  and  restricted  stock  awards  (“RSUs”),  and  purchases  under  the  Company’s 
Employee Stock Purchase Plan (“ESPP”), at fair value. The Company recognizes compensation expense related 
to  such  awards  on  a  straight-line  basis  over  the  requisite  service  period  (generally  the  vesting  period)  of  the 
equity awards, based on the award's fair value at the grant date. The requisite service period is typically one to 
four  years.  Forfeitures  for  all  awards  are  recognized  as  incurred.  The  Company  generally  settles  stock-based 
awards with newly issued shares. 

The fair value of stock options and SARs is measured on the date of grant using the Black-Scholes option 
pricing  model.  The  expected  term  of  stock  options  and  SARs  is  based  on  the  Company’s  historical  option 
exercise experience and post-vesting forfeiture experience using the historical expected term from the vesting 
date, and the expected term for purchases under the ESPP is based on the purchase periods included in the 
offering. The expected volatility is determined using historical volatilities based on stock prices over a look-back 
period corresponding to the expected term. The risk-free interest rate is determined using the yield available for 
zero-coupon  U.S.  government  issues  with  a  remaining  term  equal  to  the  expected  term.  The  Company  has 
never paid a dividend and the Company does not intend to pay dividends in the foreseeable future, and as 
such, the expected dividend yield is zero. 

Cash and Cash Equivalents 

Cash  and  cash  equivalents  consist  of  highly  liquid  investments  with  maturities  of  three  months  or  less 
from the date of purchase. Cash equivalents are recorded at cost, which approximate fair value due to their 
short-term nature. 

F-13 

 
 
 
Fair Value Measurements 

The  Company  applies  ASC  Topic  820,  Fair  Value  Measurements  and  Disclosures  (“ASC  820”),  for 
financial  and  non-financial  assets  and  liabilities.  ASC  820  discusses  valuation  techniques,  such  as  the  market 
approach (comparable  market  prices), the  income  approach  (present  value  of  future  income  or  cash  flow), 
and the cost approach (cost to replace the service capacity of an asset or replacement cost). The statement 
utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into 
three broad levels. The following is a brief description of those three levels: 

• 

• 

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

Level  2:  Inputs  other  than  quoted  prices  that  are  observable  for  the  asset  or  liability,  either  directly  or 
indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices 
for identical or similar assets or liabilities in markets that are not active. 

• 

Level 3: Unobservable inputs that reflect the reporting entity’s own assumptions. 

Restricted Cash 

The  Company’s  current  and  non-current  restricted  cash  includes  payments  received  under  grant 
agreements  and  cash  collateral  accounts  under  letters  of  credit  that  serve  as  security  deposits  for  certain 
facility  leases.  Payments  received  under  grant  agreements  become  unrestricted  as  the  Company  incurs 
expenses  for  services  performed  under  these  agreements.  As  of  December 31,  2022  and  2021,  the  restricted 
cash  balances  (both  current  and  non-current)  consisted  primarily  of  payments  under  the  CEPI  funding 
agreements. 

The  Company's  accounts  receivable  arise  from  revenue  arrangements  with  customers  in  different 
countries.  The  Company's  revenue  is  primarily  due  to  product  sales,  grants  made  by  government-sponsored 
and  private  organizations,  and  royalties  from  its  collaboration  and  license  partners.  The  following  customers 
accounted for more than 10% of total revenue or accounts receivable for the periods presented: 

Percentage of Revenue 
 for Year Ended December 31, 
2021 

2022 

2020 

Percentage of Accounts 
Receivable as of    
December 31, 

2022 

2021 

European Commission 
Government of Australia 
Government of Canada 
Government of Israel 
Gavi, the Vaccine Alliance 
U.S. government(1) 
CEPI 
SK bioscience, Co., Ltd. 

*Amounts represent less than 10% 

 40%   
 21%   
 10%   
*   
*   
 19%   
*   
*   

*   
*   
*   
*   
*   
 71%   
 12%   
 14%   

*   
*   
*   
*   
*   
 46%   
 47%   
*   

 10%   
*   
*   
 21%   
*   
 46%   
*   
*   

* 
* 
* 
* 
 77%  
* 
* 
* 

(1)  Including the USG Agreement (as defined in Note 3) and Department of Defense. 

The Company currently depends exclusively on a single supplier for co-formulation, filling, and finishing 

NVX-CoV2373. The loss of this supplier could prevent or delay the Company’s delivery of customer orders. 

Accounts Receivable 

Inventory 

The  Company  recognizes  amounts  due  from  customers  as  accounts  receivable  when  its  right  to 
payment  is  unconditional.  The  Company  evaluates  outstanding  receivables  to  assess  collectability,  with 
consideration given to economic conditions, the aging of receivables, and customer-specific risks. 

Concentration of Risk 

Financial instruments expose the Company to concentration of credit risk and consist primarily of cash 
and  cash  equivalents.  The  Company’s  investment  policy  limits  investments  to  certain  types  of  instruments, 
including  asset-backed  securities,  high-grade  corporate  debt  securities,  and  money  market  funds;  places 
restrictions  on  maturities  and  concentrations  in  certain  industries;  and  requires  the  Company  to  maintain  a 
certain  level  of  liquidity.  At  times,  the  Company  maintains  cash  balances  in  financial  institutions  that  may 
exceed  federally  insured  limits.  The  Company  has  not  experienced  any  losses  relating  to  such  accounts  and 
believes it is not exposed to a significant credit risk on its cash and cash equivalents. 

Inventory  is  recorded  at  the  lower  of  cost  or  net  realizable  value  under  the  First  In,  First  Out 
methodology, taking into consideration the expiration of the inventory item. The Company determines the cost 
of raw materials using moving average costs and the cost of semi-finished and finished goods using a standard 
cost  method  adjusted  on  a  periodic  basis  to  reflect  the  deviation  in  the  actual  cost  from  the  standard  cost 
estimate. Standard costs consist primarily of the cost of manufacturing goods, including direct materials, direct 
labor,  and  the  services  and  products  of  third-party  suppliers.  Manufacturing  overhead  costs  are  applied  to 
semi-finished and finished goods based on expected production levels. The Company utilizes third-party CMOs, 
CDMOs,  and  other  suppliers  and  service  organizations  to  support  the  procurement  and  processing  of  raw 
materials, management of inventory, packaging, and the delivery process. Adjustments to reduce the cost of 
inventory to its net realizable value, if required, are made for estimated excess, obsolete, or expired inventory 
through  cost  of  sales.  At  each  reporting  period,  the  Company  assesses  whether  there  are  excess  firm,  non-
cancelable,  purchase  commitment  liabilities,  resulting  from  supply  agreements  with  third-party  CMOs  and 
CDMOs.  The  determination  of  net  realizable  value  of  inventory  and  firm  purchase  commitment  liabilities 
requires  judgment,  including  consideration  of  many  factors,  such  as  estimates  of  future  product  demand, 
current  and  future  market  conditions,  potential  product  obsolescence,  expiration  and  utilization  of  raw 
materials under firm purchase commitments, and contractual minimums. 

Prior to initial regulatory authorization for its product candidates, the Company expenses costs relating 
to  raw  materials,  production,  and  manufacturing  overhead  costs  as  research  and  development  expenses  in 
the consolidated statements of operations, in the period incurred. Subsequent to initial regulatory authorization 
for  a  product  candidate,  the  Company  capitalizes  the  costs  of  production  for  a  particular  supply  chain  as 
inventory when the Company determines that it has a present right to the economic benefit associated with 
the product. 

F-14 

F-15 

 
 
 
 
 
 
 
 
 
 
Property and Equipment 

Property  and  equipment  are  stated  at  cost,  net  of  accumulated  depreciation.  and  are  depreciated 
using the straight-line method over the estimated useful lives of the assets. Repairs and maintenance costs are 
expensed as incurred. The estimated useful lives of property and equipment are described below: 

Buildings 
Machinery and equipment 
Computer hardware 

Leasehold improvements 

Lease Accounting 

Useful Life 
25 years 
5 - 7 years 
3 years 
Shorter of useful life or remaining 
term of the lease 

The Company enters into manufacturing supply agreements with CMOs and CDMOs to manufacture its 
vaccine  candidates.  Certain  of  these  manufacturing  supply  agreements  include  the  use  of  identified 
manufacturing  facilities  and  equipment  that  are  controlled  by  the  Company  and  for  which  the  Company 
obtains  substantially  all  the  output  and  may  qualify  as  an  embedded  lease.  The  Company  treats 
manufacturing  supply  agreements  that  contain  an  embedded  lease  as  lease  arrangements  in  their  entirety. 
The evaluation of leases that are embedded in the Company’s CMO and CDMO agreements is complex and 
requires  judgment  in  determining  whether  the  contract,  either  explicitly  or  implicitly,  is  for  the  use  of  an 
identified asset and the Company has the right to direct the use of, and obtain substantially all of the benefit 
from,  the  identified  asset  which  generally  is  the  use  of  a  portion  of  the  manufacturing  facility  of  the  CMO  or 
CDMO, the term of the lease, and the fixed lease payments under the contract. Depending on the contract, 
the lease commencement date, defined as the date on which the lessor makes the underlying asset available 
for use by the lessee and on which the Company is required to accrue lease expenses, may be different than 
the inception date of the contract. The Company determines the non-cancellable lease term of its embedded 
leases  based  on  the  impact  of  certain  expected  milestones  on  its  option  to  terminate  the  lease  where  it  is 
reasonably certain to not exercise that option. The Company evaluates changes to the terms and conditions of 
a  lease  contract  to  determine  if  they  result  in  a  new  lease  or  a  modification  of  an  existing  lease.  For  lease 
modifications,  the  Company  remeasures  and  reallocates  the  remaining  consideration  in  the  contract  and 
reassesses  the  lease  classification  at  the  effective  date  of  the  modification.  Leases  are  classified  as  either 
operating  or  finance  leases  based  on  the  economic  substance  of  the  agreement.  The  Company  also  enters 
into non-cancelable lease agreements for facilities and certain equipment. 

For  leases  that  have  a  lease  term  of  more  than  12  months  at  the  lease  commencement  date,  the 
Company  recognizes  lease  liabilities,  which  represent  the  Company’s  obligation  to  make  lease  payments 
arising  from  the  lease,  and  corresponding  right-of-use  (“ROU”)  assets,  which  represent  the  right  to  use  an 
underlying  asset  for  the  lease  term,  based  on  the  present  value  of  the  fixed  future  payments  over  the  lease 
term.  The  Company  calculates  the  present  value  of  future  payments  using  the  discount  rate  implicit  in  the 
lease,  if  available,  or  the  Company’s  incremental  borrowing  rate.  For  all  leases  that  have  a  lease  term  of  12 
months or less at the commencement date (referred to as “short-term” leases), the Company has elected to 
apply  the  practical  expedient  in  ASC  Topic  842, Leases  (“ASC  842”),  to  not  recognize  a  lease  liability  or  ROU 
asset  but,  instead,  recognize  lease  payments  as  an  expense  on  a  straight-line  basis  over  the  lease  term  and 
variable  lease  payments  that  do  not  depend  on  an  index  or  rate  as  an  expense  in  the  period  in  which  the 
variable  lease  costs  are  incurred  based  on  performance  or  usage  in  accordance  with  contractual 
agreements.  In  determining  the  lease  period,  the  Company  evaluates  facts  and  circumstances  that  could 
affect the period over which it is reasonably certain to use the underlying asset while taking into consideration 
the  non-cancelable  period  over  which  it  has  the  right  to  use  the  underlying  asset  and  any  option  period  to 
extend or terminate the lease if it is reasonably certain to exercise the option. The Company re-evaluates short-
term leases that are modified and if they no longer meet the requirements to be treated as a short-term lease, 
recognizes  and  measures  the  lease  liability  and  ROU  asset  as  if  the  date  of  the  modification  is  the  lease 
commencement  date.  For  short-term  leases  that  are  modified  and  continue  to  meet  the  requirements  to  be 
treated  as  a  short-term  lease,  the  Company  remeasures  the  fixed  lease  payments  under  the  modified  lease 
and recognize lease payments as an expense on a straight-line basis over the modified lease term. 

For operating leases, the Company recognizes lease expense related to fixed payments on a straight-
line basis from the lease commencement date through the end of the lease term and lease expense related to 
variable  payments  as  incurred  based  on  performance  or  usage  in  accordance  with  the  contractual 
agreements. For finance leases, the Company recognizes the amortization of the ROU asset over the shorter of 
the lease term or useful life of the underlying asset. The Company expenses ROU assets acquired for research 
and  development  activities  under  ASC  730  if  they  do  not  have  an  alternative  future  use,  in  research  and 
development projects or otherwise. 

The  Company  uses  significant  assumptions  and  judgment  in  evaluating  its  lease  contracts  and  other 
agreements  under  ASC  842,  including  the  determination  of  whether  an  agreement  is  or  contains  a  lease; 
whether a change in the terms and conditions of a lease contract represent a new or modified lease; whether 
a  lease  represents  an  operating  or  finance  lease;  the  discount  rate  used  to  determine  the  present  value  of 
lease obligations; the term of a lease embedded in its manufacturing supply agreements; and the Company’s 
incremental borrowing rate, which is determined using estimates such as the estimated value of the underlying 
leased asset and financial profile of comparable companies. 

Impairment of Long-Lived Assets 

Long-lived  assets,  including  property  and  equipment,  internal-use  software,  and  ROU  assets,  are 
reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of 
an  asset  or  asset  group  may  not  be  recoverable  based  on  the  criteria  for  accounting  for  the  impairment  or 
disposal of long-lived assets under ASC Topic 360, Property, Plant and Equipment. The Company calculates the 
estimated  fair  value  of  a  long-lived  asset  or  asset  group  using  the  income  approach.  Impairment  losses  are 
recognized when the sum of expected future cash flows is less than the asset’s or asset group’s carrying value. 

Goodwill 

Goodwill is subject to impairment tests annually or more frequently should indicators of impairment arise. 
The Company has determined that, because its only business is the development of recombinant vaccines, it 
operates as a single operating segment and has one reporting unit. The Company primarily utilizes the market 
approach  and,  if  considered  necessary,  the  income  approach  to  determine  if  it  has  an  impairment  of  its 
goodwill.  The  market  approach  is  based  on  market  value  of  invested  capital.  To  ensure  that  the  Company’s 
capital stock is the appropriate measurement of fair value, the Company considers factors such as its trading 
volume, diversity of investors, and analyst coverage. If considered necessary, the income approach is used to 
corroborate  the  results  of  the  market  approach.  Goodwill  impairment  may  exist  if  the  carrying  value  of  the 
reporting unit exceeds its estimated fair value. If the carrying value of the reporting unit exceeds its fair value, 
step  two  of  the  impairment  analysis  is  performed.  In  step  two  of  the  analysis,  an  impairment  loss  is  recorded 
equal to the excess of the carrying value of the reporting unit’s goodwill over its implied fair value, should such 
a circumstance arise. 

At  October  1,  2022  and  2021,  the  fair  value  of  the  Company’s  single  reporting  unit  was  substantially 

higher than its carrying value, resulting in no impairment to goodwill as of October 1, 2022 and 2021. 

Income Taxes 

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. Under the 
liability  method,  deferred  income  taxes  are  recognized  for  the  future  tax  consequences  attributable  to 
differences  between  the  financial  statement  carrying  amounts  of  existing  assets  and  liabilities  and  their 
respective  tax  basis  and  operating  loss  carryforwards.  Deferred  tax  assets  and  liabilities  are  measured  using 
enacted tax rates expected to apply to taxable income in the year in which those temporary differences are 
expected to be recovered or settled. The effect of changes in tax rates on deferred tax assets and liabilities is 
recognized  in  income  in  the  period  such  changes  are  enacted.  A  valuation  allowance  is  established  when 
necessary to reduce net deferred tax assets to the amount expected to be realized. 

The  Global  Intangible  Low-Taxed  Income  (“GILTI”)  provisions  under  the  Tax  Cuts  and  Jobs  Act  of  2017 
impose  U.S.  tax  on  certain  foreign  income  in  excess  of  a  deemed  return  on  tangible  assets  of  foreign 
corporations. The Company has elected to treat any potential GILTI inclusions as period costs. 

F-16 

F-17 

 
 
 
 
 
 
Tax  benefits  associated  with  uncertain  tax  positions  are  recognized  in  the  period  in  which  one  of  the 
following  conditions  is  satisfied:  (1)  the  more-likely-than-not  recognition  threshold  is  satisfied;  (2)  the  position  is 
ultimately  settled  through  negotiation  or  litigation;  or  (3)  the  statute  of  limitations  for  the  taxing  authority  to 
examine  and  challenge  the  position  has  expired.  Tax  benefits  associated  with  an  uncertain  tax  position  are 
reversed in the period in which the more-likely-than-not recognition threshold is no longer satisfied. 

The Company has historically generated significant federal, state, and foreign tax net operating losses, 
which may be subject to limitation in future periods. Management has fully reserved the related deferred tax 
assets  with  a  valuation  allowance  in  the  current  reporting  period  as  it  is  more  likely  than  not  that  the  related 
benefit will not be realized. The Company is currently subject to examination in all open tax years. 

During the years ended December 31, 2022 and 2021, the Company recognized $4.3 million and $29.2 
million, respectively, primarily in income tax expense related to foreign withholding tax on royalties. During the 
year ended December 31, 2020, the Company recognized no income tax expense. 

Net Loss per Share 

Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of 
common stock outstanding for the period and excludes the effects of any potentially dilutive securities. Diluted 
net loss per share is computed using the treasury stock method by dividing net loss by the weighted-average 
number  of  common  shares  outstanding  after  giving  consideration  to  the  dilutive  effect  of  certain  securities 
outstanding  during  the  period,  primarily  convertible  notes,  stock  options,  SARs,  and  unvested  RSUs.  As  of 
December 31,  2022,  the  Company's  2027  Notes  and  2023  Notes  (see  Note  11)  would  have  been  convertible 
into  approximately  16.4  million  shares  of  the  Company's  common  stock  assuming  the  common  stock  price  is 
equal to or greater than $12.50 and $136.20, respectively. These shares, after giving effect to the add back of 
interest expense and unamortized discounts and debt issuance costs on the Notes and any shares due to the 
Company upon settlement of its capped call transactions, are excluded from the computation, as their effect 
is antidilutive under the if-converted method. 

Foreign Currency 

The  accompanying  consolidated  financial  statements  are  presented  in  U.S.  dollars.  The  functional 
currency of the Company’s international subsidiaries is generally the local currency. The financial statements of 
international  subsidiaries  are  translated  to  U.S.  dollars  using  the  exchange  rate  in  effect  at  the  consolidated 
balance sheet date for assets and liabilities, historical rates for equity accounts, and average exchange rates 
for  the  consolidated  statement  of  operations.  Cash  flows  from  operations  are  translated  at  the  average 
exchange rate in effect for the period, while cash flows from investing and financing activities are translated at 
the  exchange  rate  in  effect  at  the  date  of  the  underlying  transaction.  Translation  gains  and  losses  are 
recognized  as  a  component  of  accumulated  other  comprehensive  income  (loss)  in  the  accompanying 
consolidated  balance  sheets.  The  foreign  currency  translation  adjustment  balance  included  in  accumulated 
other  comprehensive  income  (loss)  was  $(6.4)  million  and  $(1.4)  million  at  December 31,  2022  and  2021, 
respectively. The aggregate foreign currency transaction gains and losses resulting from the conversion of the 
transaction  currency  to  functional  currency  were  $(2.5) million,  $(5.3) million,  and  $9.6 million  for  the  years 
ended December 31, 2022, 2021, and 2020 respectively, which are reflected in Other income (expense). 

Segment Information 

The  Company  manages  its  business  as  one  operating  segment:  the  development  of  recombinant 
vaccines.  The  Company  does  not  operate  separate  lines  of  business  with  respect  to  its  vaccine  candidates. 
Accordingly,  the  Company  does  not  have  separately  reportable  segments  as  defined  by  ASC  Topic  280, 
Segment Reporting. 

F-18 

Recent Accounting Pronouncements 

Not Yet Adopted 

In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 
(“ASU”) No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial 
Instruments  (“ASU  2016-13”),  with  amendments  in  2018,  2019,  2020,  and  2022.  The  ASU  sets  forth  a  “current 
expected  credit  loss”  model  that  requires  companies  to  measure  all  expected  credit  losses  for  financial 
instruments  held  at  the  reporting  date  based  on  historical  experience,  current  conditions,  and  reasonable 
supportable  forecasts.  ASU  2016-13  applies  to  financial  instruments  that  are  not  measured  at  fair  value, 
including receivables that result from revenue transactions. The ASU is effective for the Company beginning on 
January 1, 2023. Management has evaluated the effect of the guidance and its implementation will not have 
a material impact on the Company’s consolidated financial statements. 

Adopted 

In  August  2020,  the  FASB  issued  ASU  No.  2020-06,  Debt—Debt  with  Conversion  and  Other  Options 
(Subtopic  470-20)  and  Derivatives  and  Hedging—Contracts  in  Entity’s  Own  Equity  (Subtopic  815-40): 
Accounting  for  Convertible  Instruments  and  Contracts  in  an  Entity’s  Own  Equity  (“ASU  2020-06”),  which 
simplified the accounting for certain financial instruments with characteristics of liabilities and equity, including 
certain convertible instruments and contracts in an entity’s own equity. Specifically, the new standard removed 
the separation models required for convertible debt with cash conversion features and convertible instruments 
with beneficial conversion features. It also removed certain settlement conditions that are currently required for 
equity  contracts  to  qualify  for  the  derivative  scope  exception  and  simplified  the  diluted  earnings  per  share 
calculation  for  convertible  instruments.  The  Company  adopted  ASU  2020-06  on  January  1,  2022  using  a 
modified  retrospective  approach,  which  did  not  have  a  material  impact  on  the  Company’s  consolidated 
financial statements. 

Note 3 – Revenue 

The Company's accounts  receivable  included $53.8 million  and  $419.7  million  related  to  amounts that 
were billed to customers and $28.6 million and $35.3 million related to amounts which had not yet been billed 
to customers as of December 31, 2022 and 2021, respectively. During the years ended December 31, 2022 and 
2021,  changes  in  the  Company's  accounts  receivables,  deferred  revenue,  and  allowance  for  doubtful 
accounts balances were as follows (in thousands): 

Balance, Beginning 
of Period 

Additions 

Deductions  

Balance, End of 
Period 

Accounts receivable: 
Year ended December 31, 2022  $ 
Year ended December 31, 2021 
Allowance for doubtful accounts: 
Year ended December 31, 2022 
Year ended December 31, 2021 
Deferred revenue(2): 
Year ended December 31, 2022 
Year ended December 31, 2021 

     454,993  $ 
262,012    

1,768,457  $         (2,127,240)   $ 
(2,239,287)   
2,432,268  

—   
—     

(13,835)(1)   
—    

—   
—    

96,210  
454,993

(13,835) 
—  

1,595,472 

273,228    

46,908   
1,598,152  

(1,092,829)(3)    
(275,908)   

549,551
1,595,472

(1)  Bad  debt  expense  was  $13.8 million  in  the  year  ended  December 31,  2022  and  there  was  no  bad  debt 

expense in the years ended December 31, 2021 and 2020. 

(2)  Amount is comprised of $0.4 billion, $1.4 billion, and $0.3 billion current Deferred revenue and $179.4 million, 

$172.5 million, and no non-current Deferred revenue as of December 31, 2022, 2021, and 2020 respectively. 

(3)  Deductions  from  Deferred  revenue  include  the  following:  $273.8 million  that  was  realized  in  Revenue  and 
$819.0 million,  including  $697.4 million  related  to  the  Advance  Payment  Amount  (as  described  below)  at 
issue in the Gavi arbitration and $112.5 million related to the Amended and Restated UK Supply Agreement, 
that  was  reclassified  to  Other  current  liabilities,  as  described  below.  In  the  fourth  quarter  of  2022,  the 
Company  recognized  revenue  of  $41.9 million  related  to  a  change  in  estimate  attributed  to  changes  in 
constraint of variable consideration. 

F-19 

 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
The  aggregate  amount  of  the  transaction  price  allocated  to  performance  obligations  that  were 
unsatisfied  (or  partially  unsatisfied),  excluding  amounts  related  to  sales-based  royalties,  was  approximately 
$3 billion as of December 31, 2022, which excludes amounts related to the Company’s APA (“the Gavi APA”) 
with Gavi, the Vaccine Alliance (“Gavi”) and the reduction in doses related to the Amended and Restated UK 
Supply  Agreement,  as  defined  below.  Failure  to  meet  regulatory  milestones,  obtain  timely  supportive 
recommendations  from  governmental  advisory  committees,  or  achieve  product  volume  or  delivery  timing 
obligations  under  the  Company’s  APAs  may  require  the  Company  to  refund  portions  of  upfront  payments  or 
result in reduced future payments, which could adversely impact the Company’s ability to realize revenue from 
its unsatisfied performance obligations. The timing to fulfill performance obligations related to grant agreements 
will depend on the results of the Company's research and development activities, including clinical trials, and 
delivery of doses. The timing to fulfill performance obligations related to APAs will depend on timing of product 
manufacturing,  receipt  of  marketing  authorizations  for  additional  indications,  delivery  of  doses  based  on 
customer demand, and the ability of the customer to request variant vaccine in place of the prototype NVX-
CoV2373  vaccine  under  certain  of  the  Company’s  APAs.  The  remaining  unfilled  performance  obligations  not 
related to grant agreements or APAs are expected to be fulfilled in less than one year. 

Under  the  terms  of  the  Gavi  APA  and  a  separate  purchase  agreement  between  Gavi  and  Serum 
Institute  of  India  Pvt.  Ltd.  (“SIIPL”),  1.1  billion  doses  of  NVX-CoV2373  were  to  be  made  available  to  countries 
participating in the COVAX Facility. The Company expected to manufacture and distribute 350 million doses of 
NVX-CoV2373 to countries participating under the COVAX Facility. Under a separate purchase agreement with 
Gavi, SIIPL was expected to manufacture and deliver the balance of the 1.1 billion doses of NVX-CoV2373 for 
low- and middle-income countries participating in the COVAX Facility. The Company expected to deliver doses 
with antigen and adjuvant manufactured at facilities directly funded under the Company's funding agreement 
with CEPI, with initial doses supplied by SIIPL and Serum Life Sciences Limited (“SLS”) under a supply agreement. 
The Company expected to supply significant doses that Gavi would allocate to low-, middle- and high-income 
countries, subject to certain limitations, utilizing a tiered pricing schedule and Gavi could prioritize such doses to 
low- and middle- income countries, at lower prices. Additionally, the Company could provide additional doses 
of NVX-CoV2373, to the extent available from CEPI funded manufacturing facilities, in the event that SIIPL could 
not  materially  deliver  expected  vaccine  doses  to  the  COVAX  Facility.  Under  the  agreement,  the  Company 
received an upfront payment of $350.0 million from Gavi in 2021 and an additional payment of $350.0 million in 
the first quarter of 2022 related to the Company’s achieving EUL for NVX-CoV2373 by the WHO (the “Advance 
Payment Amount”). 

On  November  18,  2022,  the  Company  delivered  written  notice  to  Gavi  to  terminate  the  Gavi  APA  on 
the basis of Gavi’s failure to procure the purchase of 350 million doses of NVX-CoV2373 from the Company as 
required by the Gavi APA. As of November 18, 2022, the Company had only received orders under the Gavi 
APA  for  approximately  2 million  doses.  On  December  2,  2022,  Gavi  issued  a  written  notice  purporting  to 
terminate  the  Gavi  APA  based  on  Gavi’s  contention  that  the  Company  repudiated  the  agreement  and, 
therefore, materially breached the Gavi APA. Gavi also contends that, based on its purported termination of 
the  Gavi  APA,  it  is  entitled  to  a  refund  of  the  Advance  Payment  Amount  less  any  amounts  that  have  been 
credited against the purchase price for binding orders placed by a buyer participating in the COVAX Facility. 
As of December 31, 2022, the remaining Gavi Advance Payment Amount of $697.4 million, pending resolution 
of the dispute with Gavi related to a return of the remaining Advance Payment Amount, was reclassified from 
Deferred  revenue  to  Other  current  liabilities  in  the  Company’s  consolidated  balance  sheet.  On  January  24, 
2023,  Gavi  filed  a  demand  for  arbitration  with  the  International  Court  of  Arbitration  based  on  the  claims 
described above. The Company’s response is currently due by March 2, 2023. Arbitration is inherently uncertain, 
and while the Company believes that it is entitled to retain the remaining Advance Payment Amount received 
from Gavi, it is possible that it could be required to refund all or a portion of the remaining Advance Payment 
Amount from Gavi. 

Product Revenue 

Product revenue by the Company’s customer’s geographic location was as follows (in thousands): 

North America 
Europe 
Rest of the world 
Total product revenue 

Year Ended 
December 31, 2022 
194,480
$ 
823,542
536,939
1,554,961 

$ 

The Company has an APA with the European Commission (“EC”) acting on behalf of various European 
Union member states to supply a minimum of 20 million and up to 100 million initial doses of NVX-CoV2373, with 
the  option  for  the  EC  to  purchase  an  additional  100 million  doses  up  to  a  maximum  aggregate  of  200 million 
doses  in  one  or  more  tranches,  through  2023.  Under  the  terms  of  the  APA,  the  Company  agreed  to 
manufacture  the  vaccine  in  facilities  located  in  the  European  Union  and  ensure  continued  efficacy  of  the 
vaccine against variants of the SARS-CoV-2 virus. Pursuant to the terms of the APA, the Company is prohibited 
from  supplying  NVX-CoV2373  to  any  third  party  if  such  delivery  would  impede  or  limit  the  fulfillment  of  the 
Company’s  obligations  to  the  European  Commission  under  the  APA,  except  with  respect  to  the  Company’s 
obligations  under  the  Gavi  APA.  In  2022,  the  Company  was  notified  by  the  EC  that  it  was  cancelling 
approximately  7 million  doses  of  its  prior  commitment  originally  scheduled  for  delivery  in  the  first  and  second 
quarters  of  2022,  in  accordance  with  the  APA,  and  reducing  the  order  to  approximately  63 million  doses.  In 
January 2023, the Company finalized a revised delivery schedule for the remaining 20 million committed doses 
under the APA that were originally scheduled for delivery during the first and second quarters of 2022 and are 
expected to be delivered in 2023. 

In  July  2022,  the  Company  entered  into  an  Amended  and  Restated  SARS-CoV-2  Vaccine  Supply 
Agreement  (as  amended  on  September  26,  2022,  the  “Amended  and  Restated  UK  Supply  Agreement”)  with 
The  Secretary  of  State  for  Business,  Energy  and  Industrial  Strategy  (as  assigned  to  the  UK  Health  Security 
Agency), acting on behalf of the government of the United Kingdom of Great Britain and Northern Ireland (the 
“Authority”),  which  amended  and  restated  in  its  entirety  the  SARS-CoV-2  Vaccine  Supply  Agreement,  dated 
October  22,  2020,  between  the  parties  (the  “Original  UK  Supply  Agreement”).  Under  the  Original  UK  Supply 
Agreement, the Authority agreed to purchase 60 million doses of NVX-CoV2373 and made an upfront payment 
to the Company. Under the terms of the Amended and Restated UK Supply Agreement, the Authority agreed 
to purchase a minimum of 1 million doses and up to an additional 15 million doses (the “Conditional Doses”) of 
NVX-CoV2373,  with  the  number  of  Conditional  Doses  contingent  on,  and  subject  to  reduction  based  on,  the 
Company’s  timely  achievement  of  supportive  recommendations  from  the  Joint  Committee  on  Vaccination 
and Immunisation (the “JCVI”) that is approved by the UK Secretary of State for Health, with respect to use of 
the  vaccine  for  (a)  the  general  adult  population  as  part  of  a  SARS-CoV-2  vaccine  booster  campaign  in  the 
United Kingdom or (b) the general adolescent population as part of a SARS-CoV-2 vaccine booster campaign 
in the United Kingdom or as a primary series SARS-CoV-2 vaccination, excluding where that recommendation 
relates only to one or more population groups comprising less than one million members in the United Kingdom. 
If the Authority does not purchase the Conditional Doses or the number of such Conditional Doses is reduced 
below 15 million doses of NVX-CoV2373, the Company would have to repay up to $225.0 million related to the 
upfront  payment  previously  received  from  the  Authority  under  the  Original  UK  Supply  Agreement.  Under  the 
Amended  and  Restated  UK  Supply  Agreement,  the  Authority  also  has  the  option  to  purchase  up  to  an 
additional 44 million doses, in one or more tranches, through 2024. 

As  of  November  30,  2022,  the  JCVI  had  not  yet  made  a  supportive  recommendation  with  respect  to 
NVX-CoV2373, thereby triggering, under the terms of the Amended and Restated UK Supply Agreement, (i) a 
reduction of the number of Conditional Doses from 15 million doses to 7.5 million doses, which reduced number 
of  Conditional  Doses  are  contingent  on,  and  subject  to  further  reduction  based  on,  the  Company’s  timely 
achievement  by  November  30,  2023  of  a  supportive  recommendation  from  JCVI  that  is  approved  by  the  UK 
Secretary of State for Health as described in the paragraph above, and (ii) an obligation of the Company to 
repay  $112.5 million  related  to  the  upfront  payment  previously  received  from  the  Authority under  the  Original 
UK  Supply  Agreement,  which  is  reflected  in  Other  current  liabilities,  with  the  remaining  upfront  payment 
balance of $112.5 million reflected in current Deferred revenue. 

F-20 

F-21 

 
 
 
 
 
 
Grants 

The Company recognized grant revenue as follows (in thousands): 

Year Ended December 31, 
2021 

2022 

2020 

USG Agreement 
U.S. DoD 
CEPI 
Other grant revenue 
Total grant revenue 

U.S. Government 

$ 

$ 

380,996  $ 
1,925   

—     
—   
382,921   $ 

788,953  $ 
21,683   
135,445   
2,628   
948,709   $ 

204,727
12,519  
223,158
12,806  
453,210 

In July 2020, the Company entered into a Project Agreement (the “Project Agreement”) with Advanced 
Technology International, Inc. (“ATI”), the Consortium Management Firm acting on behalf of the Medical CBRN 
Defense Consortium in connection with the partnership formerly known as Operation Warp Speed. Operation 
Warp Speed was a partnership among components of the U.S. Department of Health and Human Services and 
the  U.S.  Department  of  Defense  working  to  accelerate  the  development,  manufacturing,  and  distribution  of 
COVID-19 vaccines, therapeutics, and diagnostics. The Project Agreement relates to the Base Agreement the 
Company entered into with ATI in June 2020 (the “Base Agreement,” together with the Project Agreement, the 
“USG Agreement”). The original USG Agreement required the Company to conduct certain clinical, regulatory, 
and  other  activities,  including  a  pivotal  Phase  3  clinical  trial  to  determine  the  safety  and  efficacy  of  NVX-
CoV2373, and to manufacture and deliver to the U.S. government 100 million doses of the vaccine candidate. 
Funding  under  the  USG  Agreement  is  payable  to  the  Company  for  various  development,  clinical  trial, 
manufacturing,  regulatory,  and  other  activities.  The  USG  Agreement  contains  terms  and  conditions  that  are 
customary for U.S. government agreements of this nature, including provisions giving the U.S. government the 
right  to  terminate  the  Base  Agreement  or  the  Project Agreement  based  on  a  reasonable  determination  that 
the  funded  project  will  not  produce  beneficial  results  commensurate  with  the  expenditure  of  resources  and 
that  termination  would  be  in  the  U.S.  government’s  interest.  If  the  Project  Agreement  is  terminated  prior  to 
completion, the Company is entitled to be paid for work performed and costs or obligations incurred prior to 
termination  and  consistent  with  the  terms  of  the  USG  Agreement.  In  July  2022,  the  Company  entered  into  a 
modification  to  the  USG  Agreement  that  amended  the  terms  of  such  agreement  to  provide  for  (i)  an  initial 
delivery  to  the  U.S.  government  of  approximately  3 million  doses  of  NVX-CoV2373  and  (ii)  any  additional 
manufacture  and  delivery  to  the  U.S.  government  up  to  an  aggregate  of  100 million  doses  of  NVX-CoV2373 
contemplated  by  the  original  USG  Agreement  (inclusive  of  the  initial  batch  of  approximately  3 million  doses) 
dependent  on  U.S.  government  demand,  FDA  guidance  on  strain  selection,  agreement  between  the  parties 
on  the  price  of  such  doses,  and  available  funding.  The  3 million  initial  doses  were  delivered  in  July  2022.  The 
performance period under the Project Agreement extends through 2023 to cover clinical trial activities, subject 
to early termination by the U.S. government or extension by mutual agreement of the parties. 

Under  the  USG  Agreement,  the  Company  was  originally  entitled  to  funding  of  up  to  $1.75 billion  to 
support  certain  activities  related  to  the  development  of  NVX-CoV2373  and  the  manufacture  and  delivery  of 
the vaccine candidate to the U.S. government. In subsequent modifications, the Company's USG Agreement 
was amended to increase the contract funding and ceiling to $1.8 billion, which allows the Company to make 
expenditures  or  incur  obligations  of  up  to  $1.8 billion  for  support  of  the  USG  Agreement.  As  of  December 31, 
2022, the Company had recognized $1.4 billion in revenue related to the USG Agreement since the inception 
of the contract, leaving $0.4 billion remaining to spend. 

U.S. Department of Defense 

In June 2020, the Company entered into a letter contract that was later amended in January 2021 (the 
“DoD  Contract”)  with  the  DoD  Joint  Program  Executive  Office  for  Chemical,  Biological,  Radiological  and 
Nuclear  Defense  (“JPEO-CRBND-EB”),  under  which  JPEO-CRBND-EB  agreed  to  provide  funding  of  up  to 
$45.7 million  to  the  Company  to  support  the  manufacture  of  NVX-CoV2373.  The  Company  is  authorized  to 
make expenditures or incur obligations up to the full amount of the funding. 

F-22 

Under the DoD Contract, the Company originally expected to deliver 10 million doses of NVX-CoV2373 
to the DoD. The 10 million doses of NVX-CoV2373 could be used in Phase 2/3 clinical trials or under an EUA, if 
approved by the FDA. Pursuant to the DoD Contract, after NVX-CoV2373 is approved by the FDA, the DoD is 
entitled  to  most-favored  customer  status  for  a  period  of  five  years  from  the  award  of  the  DoD  Contract, 
meaning  that  the  Company  cannot  give  any  comparable  commercial  client  in  the  United  States  more 
favorable pricing than the DoD under similar transactional circumstances. In July 2022, the Company modified 
its  existing  agreement  with  the  DoD  and  delivered  0.2 million  doses  of  NVX-CoV2373  after  receipt  of  EUA 
approval from the FDA, with delivery of the remaining 9.8 million doses of NVX-CoV2373 contemplated by the 
original  agreement  subject  to  DoD  demand  and  available  funding.  The  term  of  the  DoD  Contract  expired  in 
December 2022. 

Coalition for Epidemic Preparedness Innovations 

In  May  2020,  the  Company  entered  into  a  restated  funding  agreement  which  was  amended  in 
November 2020 with CEPI, under which CEPI agreed to provide funding of up to $399.5 million to the Company 
to  support  the  development  of  NVX-CoV2373.  The  agreement  provides  up  to  $257.0 million  in  CEPI  Grant 
Funding and up to $142.5 million in CEPI Forgivable Loan Funding, which are loans in the form of one or more 
forgivable  no-interest  term  loans  in  order  to  prepay  certain  manufacturing  activities  and  are  not  subject  to 
restrictive  or  financial  covenants.  As  of  December 31,  2022  and  2021,  the  Company  had  recognized  total 
revenue  related  to  CEPI  of  $358.6 million,  with  the  unused  amounts  primarily  related  to  CEPI  Forgivable  Loan 
Funding.  Payments  received  under  the  CEPI  Forgivable  Loan  Funding  are  only  repayable  if  NVX-CoV2373 
manufactured  by  the  CMO  network  funded  by  CEPI  is  sold  to  one  or  more  third  parties  (which  would  have 
previously included, but is not limited to, any sales under the Company’s Gavi APA prior to its termination), and 
such  sales  cover  the  Company’s  costs  of  manufacturing  such  vaccine,  not  including  manufacturing  costs 
funded by CEPI. The timing and amount of any loan repayments is currently uncertain. 

Royalties and Other 

For  the  years  ended  December 31,  2022  and  2021,  the  Company  recognized  $9.0 million  and 
$178.6 million, respectively, in revenue related to sales-based royalties, which is reflected in Royalties and other 
revenue.  For  the years ended  December 31,  2022 and 2020,  the  Company  recognized $20.0 million  upon  the 
sale of NVX-CoV2373 in Japan and $20.0 million related to a development milestone payment, respectively. 

Note 4 – Collaboration and License Agreements 

Serum Institute 

The  Company  has  granted  SIIPL  exclusive  and  non-exclusive  licenses  for  the  development,  co-
formulation, filling and finishing, registration, and commercialization of NVX-CoV2373. SIIPL agreed to purchase 
the  Company's  Matrix-MTM  adjuvant  and  the  Company  granted  SIIPL  a  non-exclusive  license  to  manufacture 
the  antigen  drug  substance  component  of  NVX-CoV2373  in  SIIPL’s  licensed  territory  solely  for  use  in  the 
manufacture  of  NVX-CoV2373.  The  Company  and  SIIPL  equally  split  the  revenue  from  SIIPL’s  sale  of  NVX-
CoV2373 in its licensed territory, net of agreed costs. The Company granted to SIIPL (i) an exclusive license in 
India during the agreement and (ii) a non-exclusive license (a) during the “Pandemic Period” (as declared by 
the WHO) in all countries other than specified countries designated by the World Bank as upper-middle or high-
income countries, with respect to which the Company retains rights, and (b) after the Pandemic Period, in only 
those  countries  designated  as  low  or  middle-income  by  the  World  Bank.  Following  the  Pandemic  Period,  the 
Company may notify SIIPL of any bona fide opportunities for the Company to license NVX-CoV2373 to a third 
party in such low and middle-income countries and SIIPL would have an opportunity to match or improve such 
third-party terms, failing which, the Company would have the discretion to remove one or more non-exclusive 
countries from SIIPL’s license. The Company also has a supply agreement with SIIPL and SLS under which SIIPL 
and SLS supply the Company with NVX-CoV2373 for commercialization and sale in certain territories, as well as 
a  contract  development  manufacture  agreement  with  SLS,  under  which  SLS  manufactures  and  supplies 
finished vaccine product to the Company using antigen drug substance and Matrix-M™ adjuvant supplied by 
the Company. In May and August 2022, the Company expanded its license and supply arrangements with SIIPL 
to include its proprietary COVID-19 variant antigen candidate(s), its quadrivalent influenza vaccine candidate, 
and its CIC vaccine candidate, so that SIIPL can manufacture and commercialize a vaccine targeting COVID-
19 variants, including the Omicron subvariants, a quadrivalent influenza vaccine, and CIC vaccine, and supply 
such vaccines to the Company. In March 2020, the Company granted SIIPL a non-exclusive license for the use 
of Matrix-M™ adjuvant supplied by the Company to develop, manufacture, and commercialize R21, a malaria 
candidate developed by the Jenner Institute, University of Oxford. 

F-23 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Takeda Pharmaceutical Company Limited 

The  Company  has  a  collaboration  and  license  agreement  with  Takeda  Pharmaceutical  Company 
Limited (“Takeda”) under which the Company granted Takeda an exclusive license to develop, manufacture, 
and  commercialize  NVX-CoV2373  in  Japan.  Under  the  agreement,  Takeda  purchases  Matrix-M™  adjuvant 
from the Company to manufacture doses of NVX-CoV2373 and the Company is entitled to receive payments 
from  Takeda  based  on  the  achievement  of  certain  development  and  commercial  milestones,  as  well  as  a 
portion  of  net  profits  from  the  sale  of  NVX-CoV2373.  In  September  2021,  Takeda  finalized  an  agreement  with 
the  Government  of  Japan’s  Ministry  of  Health,  Labour  and  Welfare  ("MHLW")  for  the  purchase  of  150 million 
doses  of  NVX-CoV2373.  In  February  2023,  MHLW  cancelled  the  remainder  of  doses  under  its  agreement  with 
Takeda. As a result, it is uncertain whether the Company will receive future payments from Takeda under the 
terms  and  conditions  of  their  current  collaboration  and  licensing  agreement.  For  the  years  ended 
December 31, 2022 and 2020, the Company recognized $20.0 million upon the sale of NVX-CoV2373 in Japan 
and  $20.0 million  related  to  a  development  and  commercial  milestone  payment,  respectively,  which  are 
included in Royalties and other revenue on the consolidated statements of operations. 

SK bioscience, Co., Ltd. 

The  Company  has  a  collaboration  and  license  agreement  with  SK  bioscience,  Co.,  Ltd.  (“SK 
bioscience”)  to  manufacture  and  commercialize  NVX-CoV2373  for  sale  to  the  governments  of  South  Korea, 
Thailand, and Vietnam. SK bioscience finalized an APA with the Korean government to supply 40 million doses 
of NVX-CoV2373 to the Republic of Korea beginning in 2021. SK bioscience pays a royalty in the low to middle 
double-digit  range.  Additionally,  the  Company  has  a  manufacturing  supply  arrangement  with  SK  bioscience 
under which SK bioscience supplies the Company with the antigen component of NVX-CoV2373 for use in the 
final drug product globally, including product to be distributed by the COVAX Facility, which was established to 
allocate  and  distribute  vaccines  equitably  to  participating  countries  and  economies.  In  July  2022,  the 
Company  signed  an  additional  agreement  with  SK  bioscience  for  the  technology  transfer  of  the  Company’s 
proprietary  COVID-19  variant  antigen  materials  so  that  SK  bioscience  can  manufacture  the  drug  substance 
targeting COVID-19 variants, including the Omicron subvariants. The companies also signed an agreement to 
manufacture and supply NVX-CoV2373 in a prefilled syringe. 

Other Supply Agreements 

On September 30, 2022, the Company, FUJIFILM Diosynth Biotechnologies UK Limited (“FDBK”), FUJIFILM 
Diosynth  Biotechnologies  Texas,  LLC  (“FDBT”),  and  FUJIFILM  Diosynth  Biotechnologies  USA,  Inc.  (“FDBU”  and 
together  with  FDBK  and  FDBT,  “Fujifilm”)  entered  into  a  Confidential  Settlement  Agreement  and  Release  (the 
“Fujifilm  Settlement  Agreement”)  regarding  amounts  due  to  Fujifilm  in  connection  with  the  termination  of 
manufacturing activity at FDBT under the Commercial Supply Agreement (the “Fujifilm CSA”) dated August 20, 
2021  and  Master  Services  Agreement  dated  June  30,  2020  and  associated  statements  of  work  (the  “Fujifilm 
MSA”)  by  and  between  the  Company  and  Fujifilm.  The  Fujifilm  MSA  and  Fujifilm  CSA  established  the  general 
terms and conditions applicable to Fujifilm’s manufacturing and supply activities related to NVX-CoV2373 under 
the associated statements of work. 

Pursuant  to  the  Fujifilm  Settlement  Agreement,  the  Company  is  responsible  for  payment  of  up  to 
$185.0 million (the “Settlement Payment”) to Fujifilm in connection with cancellation of manufacturing activity 
at FDBT under the Fujifilm CSA, of which (i) $47.8 million, constituting the initial reservation fee under the Fujifilm 
CSA, was credited against the Settlement Payment on September 30, 2022 and (ii) the remaining balance is to 
be paid in four equal quarterly installments of $34.3 million each beginning March 31, 2023. As of December 31, 
2022, the remaining payment of $137.2 million was reflected in Accrued expenses. Under the Fujifilm Settlement 
Agreement, Fujifilm is required to use commercially reasonable efforts to mitigate the losses associated with the 
vacant  manufacturing  capacity  caused  by  the  termination  of  manufacturing  activities  at  FDBT  under  the 
Fujifilm CSA, and the final two quarterly installments will be mitigated by any replacement revenue achieved by 
Fujifilm between July 1, 2023 and December 31, 2023. The Settlement Payment is less than amounts previously 
recognized  as  embedded  lease  expense  and  reflected  in  Research  and  development  expense  from  FDBT 
manufacturing  activity  under  the  Fujifilm  CSA  prior  to  the  Fujifilm  Settlement  Agreement  and  accordingly, 
during the year ended December 31, 2022, the Company recorded a benefit of $98.3 million as Research and 
development expense (see Note 10). 

F-24 

Except with respect to certain limited activities agreed upon by the parties, the Fujifilm MSA terminated 
with  respect  to  all  activities  in  FDBU  and  FDBT  on  October  21,  2022  and  the  impact  of  the  termination  was 
determined in accordance with the provisions of the Fujifilm MSA. The terms and conditions of the Fujifilm MSA 
and Fujifilm CSA will remain in full force and effect with respect to the ongoing activities at FDBK. In addition, 
the  Company  and  Fujifilm  mutually  released  all  claims  relating  to  (i)  the  cancellation  of  batches  to  be 
manufactured  at  FDBT  under  the  Fujifilm  MSA  or  Fujifilm  CSA,  (ii)  FDBT  facility  idle  time  in  2022,  (iii)  failure  to 
complete product performance qualification testing of batches manufactured by Fujifilm by December 2021, 
and  (iv)  any  obligation  by  Fujifilm  to  reserve  capacity  or  manufacture  batches  at  FDBT  for  the  benefit  of  the 
Company under the Fujifilm MSA or Fujifilm CSA. 

The  Company  continues  to  assess  its  manufacturing  needs  and  intends  to  modify  its  global 
manufacturing footprint consistent with its contractual obligations to supply, and anticipated demand for, NVX-
CoV2373, and, as a result, significant costs may be incurred. 

Note 5 – Cash, Cash Equivalents, and Restricted Cash 

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported in 
the  consolidated  balance  sheets  that  sum  to  the  total of  the  same  such  amounts  shown  in  the  statement  of 
cash flows (in thousands): 

Cash and cash equivalents 
Restricted cash current 
Restricted cash non-current(1) 
Cash, cash equivalents, and restricted cash 

2022 
1,336,883  $ 
10,303   
1,659   
1,348,845  $ 

December 31, 
2021 
1,515,116  $ 
11,490     
1,653     
1,528,259  $ 

$ 

$ 

2020 

553,398
93,880  
1,460  
648,738

(1)  Classified as Other non-current assets as of December 31, 2022 and 2021. 

Note 6 – Fair Value Measurements 

The following table represents the estimated fair value of the Company’s financial assets and liabilities 

(in thousands): 

Fair Value at December 31, 2022 
Level 3 
Level 2 
Level 1 

Fair Value at December 31, 2021 
Level 3 
Level 2 
Level 1 

Assets 
Money market funds(1) 
Government-backed securities(1) 
Corporate debt securities(1) 
Agency securities(1) 
Total cash equivalents 
Liabilities 
3.75% Convertible notes due 2023  $ 
5.00% Convertible notes due 2027 
Total convertible notes payable 

$ 

$  398,834  $ 

—    $ 

—   
—   
—   

296,000 
—   
104,536 

$  398,834  $  400,536  $ 

—    $ 

—    $  361,822  $ 
—   
—   
—   
—    $  361,822  $ 1,056,922  $ 

266,250 
790,672 
—   

—   
—   
—   

—    $  322,111   $ 
—     
172,789    
—    $  494,900   $ 

—    $ 
—     
—    $ 

—    $  447,509   $ 
—     
—     
—    $  447,509   $ 

— 
— 
— 
— 
— 

— 
— 
— 

(1)  All  investments  are  classified  as  Cash  and  cash  equivalents  as  of  December 31,  2022  and  2021,  on  the 

consolidated balance sheets. 

Fixed-income  investments  categorized  as  Level  2  are  valued  at  the  custodian  bank  by  a  third-party 
pricing vendor’s valuation models that use verifiable observable market data, such as interest rates and yield 
curves  observable  at  commonly  quoted  intervals  and  credit  spreads,  bids  provided  by  brokers  or  dealers,  or 
quoted  prices  of  securities  with  similar  characteristics. Pricing  of  the  Company’s  convertible  notes  has  been 
estimated  using  observable  inputs,  including  the  price  of  the  Company’s  common  stock,  implied  volatility, 
interest rates, and credit spreads. 

F-25 

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
 
During  the  years  ended  December 31,  2022  and  2021,  the  Company  did  not  have  any  transfers 

Allocation of Purchase Price to Assets Acquired and Liabilities Assumed 

between Levels. 

The  amount  in  the  Company’s  consolidated  balance  sheets  for  accounts  payable  and  accrued 

expenses approximates its fair value due to its short-term nature. 

Note 7 – Inventory 

Inventory consisted of the following (in thousands): 

Raw materials 
Semi-finished goods 
Finished goods 
Total inventory 

December 31, 

2022 

2021 

$ 

$ 

13,912    $ 
21,410   
1,361   
36,683    $ 

8,872  
—  
—  
8,872  

Inventory  write-downs  as  a  result  of  excess,  obsolescence,  expiry,  or  other  reasons,  and  losses  on  firm 
purchase  commitments  are  recorded  as  a  component  of  Cost  of  sales  in  the  consolidated  statements  of 
operations. For the year ended December 31, 2022, inventory write-downs were $447.6 million and losses on firm 
purchase  commitments  were  $155.9 million.  There  were  no  inventory  write-downs  or  losses  on  firm  purchase 
commitments  during  2021  or  2020.  Inventory  reserves  for  write-downs  are  relieved  when  the  inventory  is 
disposed  of  through  scrap  or  sale.  Activity  in  the  reserve  for  excess  and  obsolete  inventory  was  as  follows  (in 
thousands): 

Balance at January 1, 2022 
Charged to Cost of sales, including impairments 
Other additions  
Deductions 
Balance at December 31, 2022 

Note 8 – Goodwill 

The change in the carrying amounts of goodwill was as follows (in thousands): 

Year Ended 
December 31, 2022 

$   

$ 

         —  
447,597 
—  
(79,214) 
        368,383 

Beginning balance 
Currency translation adjustments 
Ending balance 

Note 9 – Acquisition of Novavax CZ 

Year Ended December 31, 

2022 

$ 

$ 

           131,479   $ 

(5,148)  

           126,331   $ 

2021 
      135,379 
(3,900) 
      131,479 

On May 27, 2020 (the “Acquisition Date”), the Company entered into a Share Purchase Agreement (the 
“Deed”) by and among Novavax AB, the Company’s wholly-owned Swedish subsidiary (the “Buyer”), and De 
Bilt Holdings B.V., Poonawalla Science Park B.V., and Bilthoven Biologicals B.V. and, solely as guarantors, each 
of  Serum  International  B.V.  and  the  Company.  Pursuant  to  the  terms  and  conditions  of  the  Deed,  the  Buyer 
acquired  all  the  issued  and  outstanding  shares  of  Novavax  CZ  (formerly,  Praha  Vaccines  a.s.),  a  vaccine 
manufacturing  company  (the  “Acquisition”).  The  assets  of  Novavax  CZ  acquired  as  part  of  the  Acquisition 
include a biologics manufacturing facility and associated assets in Bohumil, Czech Republic and will be used 
by the Company to expand its manufacturing capacity. 

The  Company  has  accounted  for  the  Acquisition  as  a  business  combination  using  the  acquisition 
method of  accounting, with the Company as the acquirer. The acquisition method requires the Company to 
record  the  assets  acquired  and  liabilities  assumed  at  fair  value.  The  amount  by  which  the  purchase  price 
exceeds the fair value of net assets acquired is recorded as goodwill. The Company completed the appraisal 
process  necessary  to  assess  the  fair  values  of  the  assets  acquired  and  liabilities  assumed  to  determine  the 
amount of goodwill to be recognized as of the Acquisition Date. The final determination of the fair value of all 
assets and liabilities was completed in 2020 and is presented in the table below. 

The  table  below  summarizes  the  final  allocation  of  the  purchase  price  based  upon  the  fair  values  of 

assets acquired and liabilities assumed (in thousands): 

Prepaid expense and other current assets 
Property and equipment 
Goodwill 
Accounts payable 
Accrued expenses 
Other non-current liabilities 
Purchase price, net of cash acquired 

May 27, 2020 
$ 

326  
96,739  
70,662  
(1,193) 
(205) 
(813) 
165,516

$ 

The  fair  value  of  the  assets  acquired  and  liabilities  assumed  was  determined  using  market  and  cost 
valuation  methodologies.  The  fair  value  measurements  were  based  on  significant  unobservable  inputs  that 
were  developed  by  the  Company  using  publicly  available  information,  market  participant  assumptions,  and 
cost  and  development  assumptions.  Because  of  the  use  of  significant  unobservable  inputs,  the  fair  value 
measurements  represent  a  Level  3  measurement  as  defined  in  ASC  820.  The  market  approach  is  a  valuation 
technique that uses prices and other relevant information generated by market transactions involving identical 
or  comparable  assets,  liabilities,  or  a  group  of  assets  or  liabilities.  The  cost  approach  estimates  value  by 
determining the current cost of replacing an asset with another of equivalent utility. The cost to replace a given 
asset  reflects  the  estimated  reproduction  or  replacement  cost  for  the  property,  less  an  allowance  for  loss  in 
value due to depreciation. 

The  cost  approach  was  the  primary  approach  used  to  value  fixed  assets,  including  the  real  property. 
Fixed  assets  are  depreciated  on  a  straight-line  basis  over  their  expected  remaining  useful  lives,  ranging  from 
four years to 25 years. 

The  Company  recorded  $70.7 million  in  goodwill  related  to  the  Acquisition  representing  the  purchase 
price that was in excess of the fair value of the assets acquired and liabilities assumed. The goodwill generated 
from  the  Acquisition  is  not  expected  to  be  deductible  for  U.S.  federal  income  tax  purposes.  The  goodwill 
recognized  is  attributable  to  intangible  assets  that  do  not  qualify  for  separate  recognition,  such  as  the 
assembled workforce of Novavax CZ. 

Current assets and current liabilities were recorded at their contractual or historical acquisition amounts, 

which approximate their fair value. 

Impact to Financial Results for the Year Ended December 31, 2020 

The results of operations from Novavax CZ have been included in the consolidated financial statements 
since the Acquisition Date. As a result, the consolidated financial results for the year ended December 31, 2020 
does not reflect a full twelve months of Novavax CZ results. From the Acquisition Date through December 31, 
2020, Novavax CZ did not recognize any revenue and recorded a net loss from operations of $11.3 million. 

The Company incurred approximately $2.7 million of costs related to the Acquisition in the year ended 
December  31,  2020,  which  are  included  within  general  and  administrative  expenses  in  the  consolidated 
statements of operations. 

F-26 

F-27 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Supplemental Pro Forma Financial Information (Unaudited) 

The unaudited pro forma financial information below gives effect to the Acquisition as if it had occurred 
as of January 1, 2019. The pro forma financial information is presented for informational purposes only and is not 
necessarily  indicative  of  the  results  of  operations  that  would  have  been  achieved  had  the  Acquisition  been 
consummated as of that time. The unaudited pro forma financial information combines the historical results of 
operations of the Company and Novavax CZ and reflects the application of certain pro forma adjustments (in 
thousands, except per share amounts): 

Revenue 
Net loss 
Basic and diluted net loss per share 

Year Ended 
December 31, 2020 
    475,598  
$ 
    (419,896) 
    (7.04) 

$ 

Pro forma adjustments include the recognition of depreciation expense based on the Acquisition Date 
fair value and remaining useful lives of Novavax CZ fixed assets (net of historical depreciation expense) and the 
elimination of costs related to the Acquisition, which are non-recurring in nature. 

Note 10 – Leases 

The Company has embedded leases related to multiple manufacturing supply agreements with CMOs 
and CDMOs to manufacture NVX-CoV2373, as well as operating leases for its research and development and 
manufacturing facilities, corporate headquarters and offices, and certain equipment. 

During the years ended December 31, 2022 and 2021, the Company modified certain of its CMO and 
CDMO agreements that had previously been determined to represent embedded leases and, in accordance 
with  its  policy,  the  Company  remeasured  and  reallocated  the  remaining  consideration  under  the  contracts 
and reassessed the lease classification as of the effective dates of the respective modifications. During the year 
ended  December 31,  2022,  the  Company  recognized  ROU  assets  and  a  corresponding  long-term  operating 
lease  liability  on  the  remeasurement  of  modified  supply  agreements.  During  the  year  ended  December 31, 
2021,  for  leases  that  were  previously  determined  to  represent  short-term  embedded  leases,  modifications  did 
not result in a change in lease classification. 

During 2022 and 2021, as a result of new or modified leases, the Company recognized ROU assets, net 
of credits on modifications, of $18.6 million and $144.4 million, respectively, for its finance leases and long-term 
operating leases embedded in CMO and CDMO manufacturing supply agreements. The Company expensed 
the  ROU  assets  since  they  related  to  research  and  development  activities  for  the  development  of  NVX-
CoV2373 for which the Company did not have an alternative future use. 

During  2022  and  2021,  the  Company  entered  into  and  extended  various  facility  lease  agreements 
related  to  research  and  development  facilities  and  office  space.  During  2020,  the  Company  entered  into  a 
lease  agreement  for  the  premises  located  at  700  Quince  Orchard  Road,  Gaithersburg,  Maryland  ("700QO"). 
The  lease  is  for  approximately  170,000  square  feet  of  space  that  the  Company  intends  to  use  for 
manufacturing, research and development, and offices. The term of the lease is 15 years with options to extend 
the  lease  that  have  not  been  recognized  in  the  ROU  asset.  The  lease  provides  for  an  annual  base  rent  of 
$5.8 million that is subject to future rent increases and obligates the Company to pay building operating costs. 
During the year ended December 31, 2022, the Company obtained the right to direct the use of, and obtain 
substantially  all  of  the  benefit  from,  certain  floors  located  at  the  premises  and  recognized  an  ROU  asset  and 
related lease obligation of $73.2 million as lease commencement for accounting purposes had occurred. As of 
December 31, 2022 and 2021, the Company had incurred $49.0 million and $36.4 million, respectively, related 
to  tenant  improvement  costs  to  be  recognized  as  a  ROU  asset.  The  Company  anticipates  that  it  will  incur 
additional  tenant  improvement  costs,  net  of  a  landlord  contribution  of  $9.8 million,  through  2023  to  bring  the 
remainder of the building to the condition necessary for its intended use. 

As of December 31, 2022, facility leases, excluding the 700QO lease, have expirations that range from 
approximately three to nine years, some of which include options to extend the lease term. The facility leases 
contain provisions for future rent increases and obligate the Company to pay building operating costs. 

F-28 

Supplemental  balance  sheet  information  related  to  leases  as  of  December 31,  2022  and  2021  was  as 

follows (in thousands, except weighted-average remaining lease term and discount rate): 

Lease Assets and Liabilities 

Assets: 

ROU assets, operating, net 

ROU assets, finance, net 

Total non-current ROU assets 

Liabilities: 

  Classification 

  Right of use asset, net 
  Right of use asset, net 

December 31, 

2022 

2021 

  $ 

36,384    $ 
69,857 
  $  106,241 

  $ 

40,123 

— 

40,123 

Current portion of operating lease liabilities 

Current portion of finance lease liabilities 

Total current lease liabilities 

  Other current liabilities 
  $ 
  Current portion of finance lease liabilities     
  $ 

30,983 

16,867    $ 
27,196     
130,533 
44,063    $  161,516 

Non-current portion of operating lease liabilities 

Non-current portion of finance lease liabilities 

  Other non-current liabilities  
  Non-current finance lease liabilities 

Total non-current lease liabilities 

  $ 

  $ 

50,085    $ 
31,238     
81,323    $ 

39,116 

— 

39,116 

Weighted-average remaining lease term (years): 

Operating leases 

Finance leases 

Weighted-average discount rate: 

Operating leases 

Finance leases 

4.6  
8.3  

5.0 

3.7 

 6.4%   
 5.4%   

 6.0% 

 5.2% 

Lease  expense  for  the  operating  and  short-term  leases  for  the  years  ended  December 31,  2022,  2021, 

and 2020 was as follows (in thousands): 

Year Ended December 31, 
2021 

2022 

2020 

Operating lease expense 
Short-term lease expense 
Variable lease expense 
Finance lease expense: 
ROU assets expensed 
Interest expense 

Total finance lease expense 

$ 

$ 

$ 

6,903    $ 
94,726     
6,836     

37,027    $ 
468,210   
116,435    

2,462  
66,805  
4,854  

7,759    $ 
1,472     
9,231    $ 

112,528   $ 
7,241     
119,769  $ 

242,009
3,097  
245,106

Supplemental cash flow information related to leases for the year ended December 31, 2022, 2021, and 

2020 was as follows (in thousands): 

Year Ended December 31, 
2021 

2020 

2022 

Cash paid for amounts included in the measurement of lease liabilities:   

Operating cash flows used in operating leases 
Operating cash flows used in finance leases 
Financing cash flows used in finance leases 

ROU assets obtained in exchange for operating lease obligations 
ROU assets obtained in exchange for finance lease obligations 

$ 

$ 

190,158  $ 
1,472     
93,595     

203,991  $ 
7,241     
127,907   

30,675    $ 
73,240     

66,682    $ 
112,528   

63,634  
3,097  
96,065  

5,590  
242,009
F-29 

 
 
 
 
 
 
   
 
 
 
   
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
   
   
   
   
 
   
   
   
   
   
   
   
 
   
 
 
   
   
   
   
   
   
   
 
   
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
   
 
 
 
 
  
   
 
As of December 31, 2022, maturities of lease liabilities were as follows (in thousands): 

Year 
2023 
2024 
2025 
2026 
2027 
Thereafter 
Total minimum lease payments 
Less: imputed interest 
Total lease liabilities 

Note 11 – Long-Term Debt 

The Company’s long-term debt consisted of the following (in thousands): 

Current portion: 
3.75% Convertible notes due 2023 
Unamortized debt issuance costs 

Total current convertible notes payable 

Non-current portion: 
5.00% Convertible notes due 2027 
3.75% Convertible notes due 2023 
Unamortized debt issuance costs 

Total non-current convertible notes payable 

Amount 

$ 

$ 

47,335  
24,589  
10,446  
10,509  
10,250  
46,562  
149,691
(24,305) 
125,386

December 31, 

2022 

2021 

$ 

$ 

$ 

$ 

325,000  $ 
(119)  
324,881  $ 

—  
—  
—  

175,250  $ 
—      
(8,784)    
166,466   $ 

—  
325,000
(1,542) 
323,458

Interest expense incurred in connection with the convertible notes payable consisted of the following (in 

thousands): 

Year Ended December 31, 
2021 

2020 

2022 

Coupon interest 
Amortization of debt issuance costs 
Total interest expense on convertible notes payable 

$ 

$ 

12,542    $ 
1,497     
14,039    $ 

12,188    $ 
1,424     
13,612    $ 

12,188  
1,424  
13,612  

2027 Convertible Notes 

In December 2022, the Company issued $175.3 million aggregate principal amount of convertible senior 
unsecured  notes  that  will  mature  on  December  15,  2027  (the  “2027  Notes”),  unless  earlier  converted, 
redeemed, or repurchased. The 2027 Notes were issued in a private placement to qualified institutional buyers 
pursuant  to  Rule  144A  under  the  Securities  Act  of  1933,  as  amended,  and  pursuant  to  an  indenture  dated 
December  20,  2022  (the  “2027  Indenture”)  between  the  Company  and  The  Bank  of  New  York  Mellon  Trust 
Company,  N.A.,  as  trustee.  Concurrently  with  the  issuance  of  the  2027  Notes,  the  Company  completed  a 
public  offering  of  shares  of  its  common  stock  (see  Note  13).  The  Company  received  $166.4  million  in  net 
proceeds from the issuance of the 2027 Notes after deducting the initial purchasers’ fees and the Company’s 
offering  expenses.  The  2027  Notes  bear  cash  interest  at  a  rate  of  5.00%  per  year,  payable  semiannually  in 
arrears on June 15 and December 15 of each year, beginning on June 15, 2023. 

The 2027 Notes are convertible at the option of the holders at any time prior to the close of business on 
the  business  day  immediately  preceding  September  15,  2027,  only  under  the  following  circumstances:  (1) 
during  any  calendar  quarter  commencing  after  the  calendar  quarter  ending  on  March  31,  2023  (and  only 
during such calendar quarter), if the last reported sale price of the Company’s common stock for at least 20 
trading  days  (whether  or  not  consecutive)  during  a  period  of  30  consecutive  trading  days  ending  on,  and 
including, the last trading day of the immediately preceding calendar quarter is greater than or equal to 130% 
of  the  conversion  price  for  the  2027  Notes  on  each  applicable  trading  day;  (2)  during  the  five  business  day 
period after any ten consecutive trading day period (the “measurement period”) in which the trading price (as 
defined  in  the  2027  Indenture)  per  $1,000  principal  amount  of  the  2027  Notes  for  each  trading  day  of  the 
measurement  period  was  less  than  98%  of  the  product  of  the  last  reported  sale  price  of  the  Company’s 
common stock and the conversion rate for the 2027 Notes on each such trading day; (3) if the Company calls 
such  2027  Notes  for  redemption,  at  any  time  prior  to  the  close  of  business  on  the  scheduled  trading  day 
immediately  preceding  the  redemption  date,  but  only  with  respect  to  the  2027  Notes  called  (or  deemed 
called)  for  redemption;  and  (4)  upon  the  occurrence  of  specified  corporate  events  as  set  forth  in  the  2027 
Indenture.  On  or  after  September  15,  2027,  until  the  close  of  business  on  the  business  day  immediately 
preceding the maturity date (December 15, 2027), holders of the 2027 Notes may convert all or any portion of 
their 2027 Notes at any time, regardless of the foregoing conditions. Upon conversion, the Company may satisfy 
its conversion obligation by paying or delivering, as the case may be, cash, shares of the Company’s common 
stock, or a combination of cash and shares of the Company’s common stock, at the Company’s election, in 
the manner and subject to the terms and conditions provided in the 2027 Indenture. 

The conversion rate for the 2027 Notes will initially be 80.0000 shares of the Company’s common stock 
per $1,000 principal amount of 2027 Notes, which is equivalent to an initial conversion price of $12.50 per share 
of common stock. The initial conversion price of the 2027 Notes represents a conversion premium of 25% of the 
public offering price in the Company’s concurrent common stock offering that closed on December 20, 2022 
(see Note 13). The conversion rate for the 2027 Notes is subject to adjustment under certain circumstances in 
accordance  with  the  terms  of  the  2027  Indenture.  In  addition,  following  certain  corporate  events  that  occur 
prior to the maturity date of the 2027 Notes or if the Company delivers a notice of redemption in respect of the 
2027 Notes, the Company will, under certain circumstances, increase the conversion rate of the 2027 Notes for 
a  holder  who  elects  to  convert  its  2027  Notes  (or  any  portion  thereof)  in  connection  with  such  a  corporate 
event or convert its 2027 Notes called (or deemed called) for redemption during the related redemption period 
(as defined in the 2027 Indenture), as the case may be. 

 The  Company  may  not  redeem  the  2027  Notes  prior  to  December  22,  2025.  The  Company  may 
redeem  for  cash  all  or  any  portion  of  the  2027  Notes,  at  its  option,  on  or  after  December  22,  2025,  if  the  last 
reported  sale  price  of  the  common  stock  has  been  at  least  130%  of  the  conversion  price  for  the  2027  Notes 
then in effect for at least 20 trading days (whether or not consecutive) during any 30 consecutive trading day 
period (including the last trading day of such period) ending on, and including, the trading day immediately 
preceding  the  date  on  which  the  Company  provides  notice  of  redemption  at  a  redemption  price  equal  to 
100%  of  the  principal  amount  of  the  2027  Notes  to  be  redeemed,  plus  accrued  and  unpaid  interest,  to,  but 
excluding,  the  redemption  date.  If  the  Company  redeems  less  than  all  the  outstanding  2027  Notes,  at  least 
$50 million aggregate principal amount of 2027 Notes must be outstanding and not subject to redemption as of 
the date of the relevant notice of redemption. No sinking fund is provided for the 2027 Notes. 

If  the  Company  undergoes  a  Fundamental  Change  (as  defined  in  the  2027  Indenture),  holders  may 
require,  subject  to  certain  conditions  and  exceptions  as  set  forth  in  the  2027  Indenture,  the  Company  to 
repurchase for cash all or any portion of their 2027 Notes at a Fundamental Change repurchase price equal to 
100% of the principal amount of the 2027 Notes to be repurchased, plus accrued and unpaid interest, to, but 
excluding, the Fundamental Change repurchase date. If a holder of the 2027 Notes converted upon a Make-
Whole  Fundamental  Change  (as  described  in  the  2027  Indenture),  they  may  be  eligible  to  receive  a  make-
whole  premium  through  an  increase  to  the  conversion  rate  up  to  a  maximum  of  20.0000  shares  per  $1,000 
principal amount of 2027 Notes (subject to other adjustments as described in the 2027 Indenture). 

In accounting for the issuance of the 2027 Notes, the Company determined that the scope exceptions 
provided  under  ASC  815-40, Contracts  in  Entity’s  Own  Equity (“ASC  815-40”)  apply  to  all  but  one  of  the 
conversion features embedded in the 2027 Notes. This remaining conversion feature, which is associated with a 
Fundamental Change of the Company, was determined to have a de minimis value as of December 31, 2022. 

F-30 

F-31 

 
 
 
 
 
 
 
 
 
 
  
 
 
   
 
 
   
 
 
 
 
  
 
 
 
 
 
 
 
The  initial  purchasers’  fees  and  the  Company’s  issuance  costs  related  to  the  2027  Notes  totaled  $8.8 
million,  which  were  recorded  as  a  reduction  to  the  2027  Notes  on  the  consolidated  balance  sheet.  The  $8.8 
million of debt issuance costs is being amortized and recognized as additional interest expense over the five-
year contractual term of the 2027 Notes using an effective interest rate of 6.2%. 

2023 Convertible Notes 

The  Company  incurred  approximately  $10.0  million  of  debt  issuance  costs  in  2016  relating  to  the 
issuance  of  the  2023  Notes,  which  were  recorded  as  a  reduction  to  the  2023  Notes  on  the  consolidated 
balance  sheet.  The  $10.0  million  of  debt  issuance  costs  was  amortized  and  recognized  as  additional  interest 
expense over the seven-year contractual term of the 2023 Notes on a straight-line basis, which approximated 
the effective interest rate method. The Company also incurred $0.9 million of expenses related to the capped 
call transactions, which were recorded as a reduction to additional paid-in-capital. 

In 2016, the Company issued $325 million aggregate principal amount of convertible senior unsecured 
notes  that  matured  on February 1,  2023 (the  “2023  Notes”). The  2023  Notes  were  senior  unsecured  debt 
obligations  and  were  issued  at  par.  The  Company  repaid  the  outstanding  principal  amount  of  $325  million 
together with accrued but unpaid interest on the maturity date. The repayment was funded by the issuance of 
the 2027 Notes and the concurrent common stock offering, as well as cash on hand. 

The  2023  Notes  were  issued  pursuant  to  an  indenture  dated  January 29,  2016  (the  “2023  Indenture”) 
between  the  Company  and  the  trustee. The  Company  received  $315.0  million  in  net  proceeds  from  the 
offering after deducting underwriting fees and offering expenses. The 2023 Notes bore cash interest at a rate of 
3.75%,  payable  on February 1 and August 1 of  each  year.  The  2023  Notes  were  not  redeemable  prior  to 
maturity and were convertible into shares of the Company’s common stock. As a result of the Company’s one-
for-twenty  reverse  stock  split  in  2019  and  pursuant  to  Section 14.04(a) of  the  2023  Indenture,  the  2023  Notes 
were  initially  convertible  into  approximately  2,385,800  shares  of  the  Company’s  common  stock  based  on  the 
initial  conversion  rate  of  7.3411  shares  of  the  Company’s  common  stock  per $1,000 principal  amount  of  the 
2023  Notes.  This  represents  an  initial  conversion  price  of  approximately  $136.20 per  share  of  the  Company’s 
common stock, representing an approximate 22.5% conversion premium based on the last reported sale price 
of the Company’s common stock of $111.20 per share on January 25, 2016. In addition, the holders of the 2023 
Notes may have required the Company to repurchase the 2023 Notes at par value plus accrued and unpaid 
interest following the occurrence of a Fundamental Change (as described in the 2023 Indenture). If a holder of 
the  2023  Notes  converted  upon  a  Make-Whole  Adjustment  Event  (as  described  in  the  2023  Indenture),  they 
may have been eligible to receive a make-whole premium through an increase to the conversion rate up to a 
maximum  of  8.9928  shares  per  $1,000  principal  amount  of  2023  Notes  (subject  to  other  adjustments  as 
described in the 2023 Indenture). 

The  2023  Notes  are  accounted  for  in  accordance  with  ASC  470-20, Debt  with  Conversion  and  Other 
Options (“ASC  470-20”)  and  ASC  815-40. Under  ASC  815-40,  to  qualify  for  equity  classification  (or  non-
bifurcation, if embedded) the instrument (or embedded feature) must be both (1) indexed to the issuer’s stock 
and  (2)  meet  the  requirements  of  the  equity  classification  guidance.  Based  upon  the  Company’s  analysis,  it 
was determined the 2023 Notes do contain embedded features indexed to its own stock, but do not meet the 
requirements  for  bifurcation,  and  therefore  do  not  need  to  be  separately  accounted  for  as  an  equity 
component.  Since  the  embedded  conversion  feature  meets  the  equity  scope  exception  from  derivative 
accounting, and also since the embedded conversion option does not need to be separately accounted for 
as an equity component under ASC 470-20, the proceeds received from the issuance of the convertible debt 
were recorded as a liability on the consolidated balance sheets. 

In  connection  with  the  issuance  of  the  2023  Notes, the  Company also  paid  $38.5  million,  including 
expenses,  to  enter  into  privately  negotiated  capped  call  transactions  with  certain  financial  institutions  (the 
“capped  call  transactions”).  The  capped  call  transactions  expired  by  their  terms  on  January  27,  2023.  The 
capped  call  transactions  were  generally  expected  to  reduce  the  potential  dilution  upon  conversion  of  the 
2023 Notes in the event that the market price per share of the Company’s common stock, as measured under 
the  terms  of  the  capped  call  transactions,  was  greater  than  the  strike  price  of  the  capped  call  transactions, 
which  initially  corresponded  to  the  conversion  price  of  the  2023  Notes,  and  was  subject  to  anti-dilution 
adjustments generally similar to those applicable to the conversion rate of the 2023 Notes. The cap price of the 
capped  call  transactions  was  initially  $194.60  per  share,  which  represented  a  premium  of  approximately  75% 
based  on  the  last  reported  sale  price  of  the  Company’s  common  stock  of  $111.20  per  share  on  January 25, 
2016, and was subject to certain adjustments under the terms of the capped call transactions. If, however, the 
market  price  per  share  of  the  Company’s  common  stock,  as  measured  under  the  terms  of  the  capped  call 
transactions,  exceeded  the  cap  price,  there  would  nevertheless  have  been  dilution  upon  conversion  of  the 
2023  Notes  to  the  extent  that  such  market  price  exceeded  the  cap  price.  The  Company  evaluated  the 
capped  call  transactions  under  ASC  815-10, Derivatives  and  Hedging  –  Overall and  determined  that  they 
should be accounted for as a separate transaction and that the capped call transactions would be classified 
as an equity instrument. 

F-32 

Note 12 – Preferred Stock 

In  June  2020,  the  Company  entered  into  a  redeemable  Series  A  Convertible  Preferred  Stock 
Subscription  Agreement,  pursuant  to  which  the  Company  agreed  to  issue  and  sell  in  a  private  placement 
438,885  shares  of  its  newly  designated  redeemable  Series  A  Convertible  Preferred  Stock,  par  value  $0.01  per 
share  (“Preferred  Stock”),  at  a  purchase  price  of  $455.70  per  share,  for  total  gross  proceeds  of  $200.0 million. 
During the fourth quarter of 2020, all outstanding shares of Preferred Stock were converted and the Company 
issued  4,388,850  shares  of  common  stock,  par  value  $0.01  per  share,  and  reclassified  $199.8  million  from 
Preferred  stock  to  Additional  paid-in  capital.  The  Company  recognized  a  beneficial  conversion  feature  of 
approximately $24.1 million at the time of issuance of the Preferred Stock that was recorded in Additional paid-
in  capital  and  Accumulated  deficit  as  the  Preferred  Stock  issuance  was  contingently  redeemable  and 
convertible at any time at the option of the holder. 

Note 13 – Stockholders’ Equity 

In December 2022, the Company completed a public offering of 7,475,000 shares of its common stock, 
including 975,000 shares of common stock that were issued upon the exercise in full of the option to purchase 
additional  shares  granted  to  the  underwriters,  at  a  price  of  $10.00  per  share  resulting  in  net  proceeds,  net  of 
offering  costs  of  $4.9  million,  of  approximately  $70  million.  The  Company  completed  this  public  offering 
concurrent with the issuance of the 2027 Notes (see Note 11). 

In June 2021, the Company entered into an At Market Issuance Sales Agreement (the "June 2021 Sales 
Agreement"), which allows it to issue and sell up to $500 million in gross proceeds of shares of its common stock, 
and terminated its then-existing At Market Issuance Sales Agreement. As of December 31, 2022, the remaining 
balance  available  under  the  June  2021  Sales  Agreement  was  approximately  $318 million.  During  the  years 
ended  December 31,  2022,  2021,  and  2020,  the  Company  sold  2.2  million,  2.6  million,  and  32.4  million, 
respectively, of shares of its common stock resulting in net proceeds of approximately $179 million, $565 million, 
and $877 million, respectively, under its various At Market Issuance Sales Agreements. 

Note 14 – Stock-Based Compensation 

Equity Plans 

The  2015  Stock  Incentive  Plan,  as  amended  (“2015  Plan”),  was  approved  at  the  Company’s  annual 
meeting of stockholders in June 2015. Under the 2015 Plan, equity awards may be granted to officers, directors, 
employees, and consultants of and advisors to the Company and any present or future subsidiary. 

The 2015 Plan authorizes the issuance of up to 14.8 million shares of common stock under equity awards 
granted under the 2015 Plan, which includes an increase of 2.4 million shares approved for issuance under the 
2015 Plan at the Company’s 2022 annual meeting of stockholders. All such shares authorized for issuance under 
the 2015 Plan have been reserved. The 2015 Plan will expire on March 4, 2025. As of December 31, 2022, there 
were 3.8 million shares available for issuance under the 2015 Plan. 

The  Amended  and  Restated  2005  Stock  Incentive  Plan  (“2005  Plan”)  expired  in  February 2015  and  no 
new awards may be made under such plan, although awards will continue to be outstanding in accordance 
with their terms. 

The 2015 Plan permits and the 2005 Plan permitted the grant of stock options (including incentive stock 
options), restricted stock, SARs, and RSUs. In addition, under the 2015 Plan, unrestricted stock, stock units, and 
performance  awards  may  be  granted.  Stock  options  and  SARs  generally  have  a  maximum  term  of  10  years 
and  may  be  or  were  granted  with  an  exercise  price  that  is  no  less  than  100%  of  the  fair  market  value  of  the 
Company’s common stock at the time of grant. Grants of stock options are generally subject to vesting over 
periods ranging from one to four years. 

F-33 

 
 
 
The  Company  recorded  stock-based  compensation  expense  in  the  consolidated  statements  of 

operations as follows (in thousands): 

The fair value of stock options granted under the 2015 Plan was estimated at the date of grant or the 
date  upon  which  the  2015  Plan  was  approved  by  the  Company’s  stockholders  for  certain  stock  options 
granted in 2020 and 2019 using the Black-Scholes option-pricing model with the following assumptions: 

Year Ended December 31, 
2021 

2022 

2020 

Cost of sales 
Research and development 
Selling, general, and administrative 
Total stock-based compensation expense 

$ 

$ 

1,032    $ 
66,565     
62,703     
130,300  $ 

—    $ 
86,928     
96,698     
183,626  $ 

—  
55,955  
72,080  
128,035

Total  stock-based  compensation  capitalized  and  included  in  inventory  as  of  December 31,  2022  was 
$1.7 million. There was no stock-based compensation capitalized and included in inventory as of December 31, 
2021. 

As  of  December 31,  2022,  there  was  approximately  $171  million  of  total  unrecognized  compensation 
expense  related  to  unvested  stock  options,  SARs,  RSUs,  and  the  ESPP.  This  unrecognized  non-cash 
compensation expense is expected to be recognized over a weighted-average period of 1.1 years and will be 
allocated  between  cost  of  sales,  research  and  development,  and  general  and  administrative  expenses 
accordingly.  This  estimate  does  not  include  the  impact  of  other  possible  stock-based  awards  that  may  be 
made during future periods. 

The  aggregate  intrinsic  value  represents  the  total  intrinsic  value  (the  difference  between  the 
Company’s closing stock price on the last trading day of the period and the exercise price, multiplied by the 
number of in-the-money stock options and SARs) that would have been received by the holders had all stock 
option and SARs holders exercised their stock options and SARs on December 31, 2022. This amount is subject to 
change  based  on  changes  to  the  closing  price  of  the  Company’s  common  stock.  The  aggregate  intrinsic 
value  of  stock  options  and  SARs exercises  and vesting of  RSUs  for  the  years ending  December 31, 2022,  2021, 
and 2020 was $21.4 million, $453.8 million, and $187.3 million, respectively. 

Stock Options and Stock Appreciation Rights 

The following is a summary of stock options and SARs activity under the 2015 Plan and the 2005 Plan for 

the year ended December 31, 2022: 

Outstanding at January 1, 2022 
Granted 
Exercised 
Canceled 
Outstanding at December 31, 2022 
Shares exercisable at December 31, 2022 

2015 Plan 

2005 Plan 

Weighted- 
Average 
Exercise 
Price 

Stock 
Options 

Weighted- 
Average 
Exercise 
Price 

Stock 
Options 

  3,635,837  $ 
633,626  $ 
(134,222)   $ 
(81,951)   $ 
  4,053,290  $ 
  2,892,161  $ 

42.60     
65.32     
15.64     
90.83     
46.07     
39.58     

68,225    $ 
—    $ 
(3,000)   $ 
(1,500)   $ 
63,725    $ 
63,725    $ 

109.52  
—  
31.10  
121.00  
112.94  
112.94  

Weighted average Black-Scholes fair value of stock 
options and SARs granted 
Risk-free interest rate 
Dividend yield 
Volatility 
Expected term (in years) 

Year Ended December 31, 
2021 

2022 

$55.32 

$158.02 

2020 

$80.48 

1.4%-4.3% 
—% 

0.5%-1.3% 
—% 
120.5%-140.1%    124.7%-142.0%    116.0%-152.2% 
4.1-6.1 

0.2%-1.5% 
—% 

4.0-6.3 

3.9-7.6 

The total aggregate intrinsic value and weighted-average remaining contractual term of stock options 
and SARs outstanding under the 2015 Plan and 2005 Plan as of December 31, 2022 was approximately $3 million 
and  7.1  years,  respectively.  The  total  aggregate  intrinsic  value  and  weighted-average  remaining  contractual 
term  of  stock  options  and  SARs  exercisable  under  the  2015  Plan  and  2005  Plan  as  of  December 31,  2022  was 
approximately $2 million and 6.6 years, respectively. 

Restricted Stock Units 

The following is a summary of RSU activity for the year ended December 31, 2022: 

Outstanding and unvested at January 1, 2022 
Restricted stock units granted 
Restricted stock units vested 
Restricted stock units forfeited 
Outstanding and unvested at December 31, 2022 

Employee Stock Purchase Plan 

Number of 
Shares 

Per Share 
Weighted- 
Average 
Fair Value 

819,828  $ 
  1,882,987  $ 
(505,009)   $ 
(163,232)   $ 
  2,034,574  $ 

116.70  
48.51  
89.77  
99.58  
61.65  

The  ESPP  was  approved  at  the  Company’s  annual  meeting  of  stockholders  in  June 2013.  The  ESPP 
currently authorizes an aggregate of 1.1 million shares of common stock to be purchased, and the aggregate 
amount  of  shares  will  continue  to  increase  5%  on  each  anniversary  of  its  adoption  up  to  a  maximum  of  1.65 
million  shares.  The  ESPP  allows  employees  to  purchase  shares  of  common  stock  of  the  Company  at  each 
purchase  date  through  payroll  deductions  of  up  to  a  maximum  of  15%  of  their  compensation,  at  85%  of  the 
lesser of the market price of the shares at the time of purchase or the market price on the beginning date of an 
option  period  (or,  if  later,  the  date  during  the  option  period  when  the  employee  was  first  eligible  to 
participate). At December 31, 2022, there were 0.7 million shares available for issuance under the ESPP. 

The  ESPP  is  considered  compensatory  for  financial  reporting  purposes.  As  such,  the  fair  value  of  ESPP 
shares  was  estimated  at  the  date  of  grant  using  the  Black-Scholes  option-pricing  model  with  the  following 
assumptions: 

Range of Black-Scholes fair values of ESPP 
shares granted 
Risk-free interest rate 
Dividend yield 
Volatility 
Expected term (in years) 

Year Ended December 31, 
2021 

2020 

2022 

$23.59-$79.74 

  $83.47-$238.85    $2.57-$92.67 

0.6%-3.3% 
—% 

0.1%-0.2% 
—% 
103.0%-142.9%    114.9%-159.4%    66.6%-189.7% 
0.5-2.0 

0.2%-2.6% 
—% 

0.5-2.0 

0.5-2.0 

F-34 

F-35 

 
 
 
 
 
 
 
  
 
  
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
Note 15 – Employee Benefits 

Accrued Expenses 

The  Company  maintains  a  defined  contribution  401(k) retirement  plan,  pursuant  to  which  employees 
may elect to contribute up to 100% of their compensation on a tax deferred basis up to the maximum amount 
permitted by the Internal Revenue Code of 1986, as amended. The Company matches 100% of the first 3% of 
the participants’ deferral, and 50% on the next 2% of the participants’ deferral, up to a potential 4% Company 
match.  The  Company’s  matching  contributions  to  the  401(k) plan  vest  immediately.  Under  its  401(k) plan,  the 
Company  has  recorded  expense  of  $6.0  million,  $3.4  million,  and  $0.9  million  in  2022,  2021,  and  2020, 
respectively. 

The  Company’s  foreign  subsidiaries  have  pension  plans  under  local  tax  and  labor  laws  and  are 
obligated  to  make  contributions  to  the  plan.  Contributions and  other  expenses  related  to  this  plan  were  $2.4 
million, $1.7 million, and $1.0 million in 2022, 2021, and 2020, respectively. 

Note 16 – Other Financial Information 

Prepaid Expenses and Other Current Assets 

Prepaid expenses and other current assets consist of the following at December 31 (in thousands): 

Prepaid expenses 
Other current assets 
Prepaid expenses and other current assets 

Property and Equipment, net 

Property and equipment is comprised of the following at December 31 (in thousands): 

Land and buildings 
Machinery and equipment 
Leasehold improvements 
Computer hardware 
Construction in progress 

Less: accumulated depreciation 
Property and equipment, net 

December 31, 

2022 
101,342  $ 
134,809   
18,895     
4,927     
81,566     
341,539   
(47,292)    
294,247   $ 

2021 

83,534  
119,998
10,282  
2,612  
35,114  
251,540
(25,799) 
225,741 

$ 

$ 

As of December 31, 2022 and 2021, approximately $170.0 million and $164.0 million, respectively, of net 
assets used in operations were located in the Czech Republic. Depreciation expense was approximately $29.1 
million, $12.5 million, and $4.3 million for the years ended December 31, 2022, 2021, and 2020, respectively. 

Accrued expenses consist of the following at December 31 (in thousands): 

Employee benefits and compensation 
Research and development accruals 
Other accrued expenses 
Accrued expenses 

Other Current Liabilities 

Other current liabilities consist of the following at December 31 (in thousands): 

December 31, 

2022 

2021 

$ 

$ 

52,569    $ 
468,214   
70,375     
591,158  $ 

38,419  
577,100
58,212  
673,731

December 31, 

2022 

2021 

$ 

$ 

160,773 $ 
76,374  
237,147  $ 

120,029
44,619  
164,648 

Refunds to customers 
Other current liability related to Gavi (see Note 3 and Note 18) 
Other current liabilities 
Total other current liabilities 

Note 17 – Income Taxes 

December 31, 

2022 
210,362   $ 
697,384    
22,309     
930,055   $ 

$ 

$ 

2021 

—  
—  
36,061  
36,061 

The  Company’s  income  (loss)  from  operations  before  income  tax  provision  (benefit)  by  jurisdiction  for 

the years ended December 31 are as follows (in thousands): 

Domestic 
Foreign 
Loss before income tax expense 

$ 

$ 

Year Ended December 31, 
2021 

2022 
(712,183)   $ (1,633,016)   $ 
(81,520)    
(653,647)   $ (1,714,536)   $ 

58,536     

2020 
(455,253) 
36,994  
(418,259) 

Significant components of the current income tax provision (benefit) are as follows (in thousands): 

Year Ended December 31, 
2021 

2020 

2022 

Domestic 
State and local 
Foreign 
Total current income tax expense 

$ 

$ 

1,300    $ 
503     
2,489     
4,292    $ 

—    $ 
—     
29,215     
29,215    $ 

—  
—  
—  
—  

During  the  years  ended  December 31,  2022,  2021,  and  2020,  the  Company  recognized  $4.3 million, 
$29.2 million, and no federal, state, and foreign current income tax expense. The foreign income tax expense is 
primarily  related  to  foreign  withholding  tax  on  royalties.  The  Company  recognized  no  deferred  income  tax 
expense during the years listed above due to a full valuation allowance. 

F-36 

F-37 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A reconciliation of the provision for income tax to the amount computed by applying the U.S. federal 

The  significant  components  of  the  Company’s  deferred  tax  assets  and  liabilities  as  of  December  31 

statutory tax rate to the Company’s effective tax rate is as follows: 

were as follows (in thousands): 

Year Ended December 31, 
2021 

2022 

2020 

Statutory federal tax rate 
State income taxes, net of federal benefit 
Research and development and other tax credits 
Non-deductible expenses 
Non-cash stock-based compensation 
U.S. taxation of foreign operations 
Foreign tax expense 
Other 
Change in tax rate 
Change in valuation allowance 
Income tax provision 

 21 %  
 2 %  
 1 %  
 (1) %  
 (1) %  
(3) %  
 — %  
 2 %  
(20) %  
 (2) %  
 (1) %  

 21 %  
 6 %  
 1 %  
 (2) %   
 4 %   
 — %  
 (1) %   
 (1) %  
 — %  
 (30) %  
 (2) %  

 21 % 
 3 % 
 — % 
 (4) % 
 7 % 
 — % 
 — % 
 (1) % 
 5 % 
 (31) % 
 — % 

As of December 31, 2022, the Company has available federal, state, and foreign net operating losses of 
$2.0 billion, $0.9 billion, and $29.1 million, respectively, that may be applied against future taxable income in the 
respective  jurisdiction.  The  federal  net  operating  losses  of  $2.0 billion  can  be  carried  forward  indefinitely, 
although  limited  to  80%  of  annual  taxable  income.  State  net  operating  losses  of  $0.4 billion  have  various 
expiration dates between 2028 and 2042. The remaining state net operating losses of $0.5 billion can be carried 
forward  indefinitely.  Approximately $15.1 million  of  the  foreign  net  operating  losses will  begin  to  expire  in 2024 
through 2027. The remaining $14.0 million of foreign net operating losses can be carried forward indefinitely. The 
Company also has research tax credits of $46.0 million that will begin to expire in 2030 through 2052. Utilization 
of  the  domestic  net  operating  loss  carryforwards  and  research  tax  credits  may  be  subject  to  an  annual 
limitation due to potential ownership changes of the Company. As of December 31, 2022, the Company does 
not  expect such  limitation,  if  any,  to  impact  the  use of  these  domestic  net  operating  losses  and  research  tax 
credits. 

The  Company  files  income  tax  returns  in  the  U.S.  federal  jurisdiction  and  in  various  states,  as  well  as  in 
foreign  jurisdictions  such  as  Sweden  and  the  Czech  Republic.  The  Company  has  U.S.  federal  and  state  net 
operating losses and credit carryforwards that are subject to examination from 2002 through 2022. The returns in 
Sweden are subject to examination from 2016 through 2022 and the returns for the Czech Republic are subject 
to examination from 2019 through 2022. 

Deferred tax assets: 
Federal and state net operating loss carryforward 
Foreign net operating loss carryforward 
Research tax credits 
Lease liability  
Deferred revenue 
Inventory reserve 
Non-cash stock-based compensation 
Original discount interest 
Capitalized research costs 
Other 
Gross deferred tax assets 
Valuation allowance 
Total deferred tax assets 
Deferred tax liabilities: 
ROU assets 
Fixed assets 
Intangibles 
Other 
Total deferred tax liabilities 
Net deferred tax assets (liabilities) 

December 31, 

2022 

2021 

$ 

479,134  $ 
5,752     
45,560     
27,625     
195,049   
213,076    
27,599     
—     
49,309     
13,695     

845,731
25,625  
44,618  
52,852  
20,262  
—  
24,698  
1,729  
—  
11,801  
  1,056,799    1,027,316
  (1,020,123)     (1,015,333) 
11,983  
$ 

36,676    $ 

(23,330)    
(11,587)    
(1,055)    
(704)    
(36,676)   $ 
  —  $ 

(10,071) 
—  
(1,034) 
(878) 
(11,983) 
  —

$ 
$ 

The  Company  has  evaluated  the  positive  and  negative  evidence  bearing  upon  the  realization  of  its 
deferred  tax  assets,  including  its  history  of  significant  losses  in  every  year  since  inception  and,  in  accordance 
with U.S GAAP, has fully reserved the net deferred tax asset. The Company concluded that realization of its net 
deferred tax assets is not more-likely-than-not to be realized as of December 31, 2022 and 2021. The valuation 
allowance  increased  by  $4.8  million  and  $510.5  million  for  the  years  ended  December 31,  2022  and  2021, 
respectively. 

On a periodic basis, the Company reassesses the valuation allowance on its deferred income tax assets, 
weighing  positive  and  negative  evidence  to  assess  the  recoverability.  In  2022,  the  Company  reassessed  the 
valuation  allowance  and  considered  negative  evidence,  including  its  cumulative  losses  over  the  three  years 
ended  December 31,  2022  and  the  substantial  doubt  about  the  Company’s  ability  to  continue  as  a  going 
concern  through  one  year  from  the  date  that  these  financial  statements  are  issued,  and  positive  evidence, 
including  its  regulatory  authorizations  for  and  commercial  sales  of  NVX-CoV2373.  After  assessing  both  the 
negative and positive evidence, the Company concluded that it should maintain the valuation allowance on 
its  net  operating  losses,  credits,  and  its  other  deferred  tax  assets  as  of  December 31,  2022.  The  release  of  the 
valuation  allowance,  as  well  as the exact  timing  and  the  amount  of  such  release, continue to be  subject to, 
among  other  things,  the  Company's  level  of  profitability,  revenue  growth,  clinical  program  progression,  and 
expectations regarding future profitability. The Company's total net deferred tax asset balance subject to the 
valuation allowance was $1.1 billion and $1.0 billion as of December 31, 2022 and 2021, respectively. 

F-38 

F-39 

 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
The Company recognizes the effect of an income tax position when it is more likely than not, based on 
the  technical  merits,  that  the  income  tax  position  will  be  sustained  upon  examination.  A  reconciliation  of  the 
beginning and ending amounts of unrecognized tax benefits in the year ended December 31, 2022, 2021, and 
2020 is as follows (in thousands): 

Year Ended December 31, 
2021 

2022 

2020 

Unrecognized tax benefits balance at January 1, 
Additions for tax positions of current year 
Additions for tax positions of prior years 
Reductions for tax positions of prior year 
Settlements of tax positions of prior years 
Unrecognized tax benefits balance at December 31, 

$ 

$ 

11,154    $ 
1,260   
807   
(8,027)    
—   
5,194    $ 

8,766    $ 
4,158   
—   
(1,770)  
—   
11,154    $ 

—  
1,413  
7,353  
—  
—  
8,766  

The Company’s policy is to recognize interest and penalties related to income tax matters in income tax 
expense. As of December 31, 2022 and 2021, the Company had no accruals for interest or penalties related to 
income  tax  matters.  The  total  amount  of  unrecognized  tax  benefits  that,  if  recognized,  could  affect  the 
effective tax rate was $5.2 million and $11.2 million as of December 31, 2022 and 2021, respectively. However, 
the Company maintains a full valuation allowance as of December 31, 2022 and 2021 and the recognition of 
any unrecognized tax benefits would be offset with a change in the valuation allowance and therefore there 
would be no income statement impact. As of December 31, 2022, the Company does not expect a significant 
change  in  the  recorded  unrecognized  tax  benefits  reserve  balance  during  the  next  twelve  months.  The 
unrecognized tax benefits are presented in the financial statements as a reduction to the deferred tax assets 
for all periods. 

Note 18 – Commitment and Contingencies 

Legal Matters 

On  November  12,  2021,  Sothinathan  Sinnathurai  filed  a  purported  securities  class  action  in  the  U.S. 
District Court for the District of Maryland (the “Maryland Court”) against the Company and certain members of 
senior  management,  captioned  Sothinathan  Sinnathurai  v.  Novavax,  Inc.,  et  al.,  No.  8:21-cv-02910-TDC  (the 
“Sinnathurai  Action”).  On  January  26,  2022,  the  Maryland  Court  entered  an  order  designating  David  Truong, 
Nuggehalli Balmukund Nandkumar, and Jeffrey Gabbert as co-lead plaintiffs in the Sinnathurai Action. The co-
lead plaintiffs filed a consolidated amended complaint on March 11, 2022, alleging that the defendants made 
certain  purportedly  false  and  misleading  statements  concerning  the  Company’s  ability  to  manufacture  NVX-
CoV2373  on  a  commercial  scale  and  to  secure  the  NVX-CoV2373’s  regulatory  approval.  The  amended 
complaint defines the purported class as those stockholders who purchased the Company’s securities between 
February  24,  2021  and  October  19,  2021.  On  April  25,  2022,  defendants  filed  a  motion  to  dismiss  the 
consolidated amended complaint. On December 12, 2022, the Maryland Court issued a ruling granting in part 
and  denying  in  part  defendants’  motion  to  dismiss.  The  Maryland  Court  dismissed  all  claims  against  two 
individual  defendants  and  claims  based  on  certain  public  statements  challenged  in  the  consolidated 
amended  complaint.  The  Maryland  Court  denied  the  motion  to  dismiss  as  to  the  remaining  claims  and 
defendants, and directed the Company and other remaining defendants to answer within fourteen days. On 
December 27, 2022, the Company filed its answer and affirmative defenses. 

After the Sinnathurai Action was filed, seven derivative lawsuits were filed: (i) Robert E. Meyer v. Stanley 
C. Erck, et al., No. 8:21-cv-02996-TDC (the “Meyer Action”), (ii) Shui Shing Yung v. Stanley C. Erck, et al., No. 8:21-
cv-03248-TDC  (the  “Yung  Action”),  (iii)  William  Kirst,  et  al.  v.  Stanley  C.  Erck,  et  al.,  No.  8:22-cv-00024-TDC  (the 
“Kirst  Action”),  (iv)  Amy  Snyder  v.  Stanley  C.  Erck,  et  al.,  No.  8:22-cv-01415-TDC  (the  “Snyder  Action”),  (v) 
Charles R. Blackburn, et al. v. Stanley C. Erck, et al., No. 1:22-cv-01417-TDC (the “Blackburn Action”), (vi) Diego 
J.  Mesa  v.  Stanley  C.  Erck,  et  al.  (the  “Mesa  Action”),  and  (vii)  Sean  Acosta  v.  Stanley  C.  Erck,  et  al.  (the 
“Acosta Action”).  The  Meyer,  Yung, Snyder,  and  Blackburn Actions  were  filed  in  the  Maryland Court.  The  Kirst 
Action was filed in the Circuit Court for Montgomery County, Maryland, and shortly thereafter removed to the 
Maryland  Court  by  the  defendants.  The  Mesa  and  Acosta  Actions  were  filed  in  the  Delaware  Court  of 
Chancery (the “Delaware Court”). The derivative lawsuits name members of the Company’s board of directors 
and certain members of senior management as defendants. The Company is deemed a nominal defendant. 
The  plaintiffs  assert  derivative  claims  arising  out  of  substantially  the  same  alleged  facts  and  circumstances  as 
the Sinnathurai Action. Collectively, the derivative complaints assert claims for breach of fiduciary duty, insider 
selling,  unjust  enrichment,  violation  of  federal  securities  law,  abuse  of  control,  waste,  and  mismanagement. 
Plaintiffs seek declaratory and injunctive relief, as well as an award of monetary damages and attorneys’ fees. 

On February 7, 2022, the Maryland Court entered an order consolidating the Meyer and Yung Actions 
(the  “First  Consolidated  Derivative  Action”).  The  plaintiffs  in  the  First  Consolidated  Derivative  Action  filed  their 
consolidated  derivative  complaint  on  April  25,  2022.  On  May  10,  2022,  the  Maryland  Court  entered  an  order 
granting the parties’ request to stay all proceedings and deadlines pending the earlier of dismissal or the filing 
of  an  answer  in  the  Sinnathurai  Action.  On  June  10,  2022,  the  Snyder  and  Blackburn  Actions  were  filed.  On 
October  5,  2022,  the  Maryland  Court  entered  an  order  granting  a  request  by  the  plaintiffs  in  the  First 
Consolidated  Derivative  Action  and  the  Snyder  and  Blackburn  Actions  to  consolidate  all  three  actions  and 
appoint co-lead plaintiffs and co-lead and liaison counsel (the “Second Consolidated Derivative Action”). The 
co-lead  plaintiffs  in  the  Second  Consolidated  Derivative  Action  filed  a  consolidated  amended  complaint  on 
November  21,  2022.  On  February  10,  2023,  defendants  filed  a  motion  to  dismiss  the  Second  Consolidated 
Derivative Action. 

On  July  21,  2022,  the  Maryland  Court  issued  a  memorandum  opinion  and  order  remanding  the  Kirst 
Action to state court. On December 6, 2022, the parties to the Kirst Action filed a stipulated schedule pursuant 
to which the plaintiffs were expected to file an amended complaint on December 22, 2022, and either (i) the 
parties would file a stipulated stay of the Kirst Action or (ii) the defendants would file a motion to stay the case 
by  January  23,  2023.  The  plaintiffs  filed  an  amended  complaint  on  December  30,  2022.  On  January  23,  2023, 
defendants filed a motion to stay the Kirst action. On February 22, 2023, the parties in the Kirst Action filed for 
the  Court’s  approval  of  a  stipulation  staying  the  Kirst  Action  pending  the  resolution  of  defendants’  motion  to 
dismiss in the Second Consolidated Derivative Action. On February 24, 2023, the Court entered an order staying 
the  Kirst  Action  until  a  final  judgment  in  the  Second  Consolidated  Derivative  Action.  The  Company  takes  no 
position  on  whether  the  broader  stay  entered  by  the  Court  in  the  Kirst  Action  is  likely  to  be  modified  to  align 
with the parties’ stipulation. 

On  August  30,  2022,  the  Mesa  Action  was  filed.  On  October  3,  2022,  the  Delaware  Court  entered  an 
order  granting  the  parties’  request  to  stay  all  proceedings  and  deadlines  in  the  Mesa  Action  pending  the 
earlier  of  dismissal  of  the  Sinnathurai  Action  or  the  filing  of  an  answer  to  the  operative  complaint  in  the 
Sinnathurai Action. On January 9, 2023, the court entered an order granting the parties’ request to set a briefing 
schedule  in  connection  with  a  motion  to  stay  that  defendants  intended  to  file.  Pursuant  to  the  order, 
defendants  filed  a  motion  to  stay  on  January  18,  2023.  The  plaintiff  filed  his  opposition  on  February  8,  2023. 
Defendants filed their reply on February 22, 2023. On February 28, 2023, the court granted Defendants’ motion 
to stay. 

On December 7, 2022, the Acosta Action was filed. On February 6, 2023, defendants accepted service 
of  the  complaint  and  summons  in  the  Acosta action.  The  financial  impact  of  this  claim,  as  well  as  the  claims 
discussed above, is not estimable. 

F-40 

F-41 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Purchase Commitments 

The  Company  has  entered  into  agreements  in  the  normal  course  of  business  with  CMOs  and  CDMOs 
supplying the Company with production capabilities, and with vendors for preclinical studies, clinical trials, and 
other goods or services. A number of these arrangements are within the scope of lease accounting (see Note 
10). Certain agreements provide for termination rights subject to termination fees. Under such agreements, the 
Company  is  contractually  obligated  to  make  payments  to  vendors,  mainly  to  reimburse  them  for  their 
estimated  unrecoverable  expenses.  The  exact  amount  of  such  obligations  are  dependent  on  the  timing  of 
termination  and  the  terms  of  the  relevant  agreement,  and  cannot  be  reasonably  estimated.  As  of 
December 31, 2022, most of these agreements were active ongoing arrangements and the Company expects 
to receive value from these arrangements in the future. The Company recognizes fees related to obligations for 
terminated contracts where such fees are reasonably estimable. The Company did not accrue obligations that 
were  not  reasonably  estimable.  As  of  December 31,  2022,  the  Company  had  no  non-cancelable  purchase 
commitments with a remaining term of more than one year. 

Note 19 – Subsequent Events 

On  January  5,  2023,  the  Board  of  Directors  of  the  Company  approved  the  appointment  of  John  C. 
Jacobs, as President and Chief Executive Officer and a member of the Board, effective as of January 23, 2023. 
Mr. Jacobs succeeded Stanley C. Erck, who provided the Board with notice on January 5, 2023 of his decision 
to retire as President and Chief Executive Officer and as a member of the Board, in each case effective as of 
January 23, 2023. 

On  January  24,  2023,  Gavi  filed  a  demand  for  arbitration  with  the  International  Court  of  Arbitration 
based  on  claims  stemming  from  the  Gavi  APA.  Arbitration  is  inherently  uncertain,  and  while  the  Company 
believes that it is entitled to retain the remaining Advance Payment Amount received from Gavi, it is possible 
that it could be required to refund all or a portion of the remaining Advance Payment Amount from Gavi (see 
Note 3 and Note 18). 

On  January  31,  2023,  the  Company  funded  the  outstanding  principal  amount  of  $325.0  million  on  the 
2023 Notes, due February 1, 2023 and the indenture governing the 2023 Notes was subsequently satisfied and 
discharged in accordance with its terms. The Company’s related “capped call transactions” expired by their 
terms on January 27, 2023. 

On February 26, 2021, a  Company stockholder named Thomas Golubinski filed a derivative complaint 
against members of the Company’s board of directors and members of senior management in the Delaware 
Court, captioned Thomas Golubinski v. Richard H. Douglas, et al., No. 2021-0172-JRS. The Company is deemed 
a nominal defendant. Golubinski challenged equity awards made in April 2020 and in June 2020 on the ground 
that  they  were  “spring-loaded,”  that  is,  made  at  a  time  when  such  board  members  or  members  of  senior 
management  allegedly  possessed  undisclosed  positive  material  information  concerning  the  Company.  The 
complaint  asserted  claims  for  breach  of  fiduciary  duty,  waste,  and  unjust  enrichment.  The  plaintiff  sought  an 
award  of  damages  to  the  Company,  an  order  rescinding  both  awards  or  requiring  disgorgement,  and  an 
award of attorneys’ fees incurred in connection with the litigation. On May 10, 2021, the defendants moved to 
dismiss the complaint in its entirety. On June 17, 2021, the Company’s stockholders voted FOR ratification of the 
April 2020 awards and ratification of the June 2020 awards. Details of the ratification proposals are set forth in 
the  Company’s  Definitive  Proxy  Statement  filed  on  May  3,  2021.  The  results  of  the  vote  were  disclosed  in  the 
Company’s Current Report on Form 8-K filed on June 24, 2021. Thereafter, the plaintiff stipulated that, as a result 
of  the  outcome  of  the  June  17,  2021  vote,  the  plaintiff  no  longer  intends  to  pursue  the  lawsuit  or  any  claim 
arising  from  the  April  2020  and  June  2020  awards.  On  August  23,  2021,  the  plaintiff  filed  a  motion  seeking  an 
award  of  attorneys’  fees  and  expenses  for  $1.5 million,  to  which  the  defendants  filed  an  opposition.  On 
October  18,  2022,  the  Delaware  Court  denied  the  plaintiff’s  fee  application  in  its  entirety.  Under  a  prior 
Delaware  Court  order,  the  case  was  automatically  dismissed  with  prejudice  upon  denial  of  the  plaintiff’s  fee 
application. On November 14, 2022, Golubinski filed a Notice of Appeal in the Supreme Court of the State of 
Delaware. The plaintiff / appellant filed his opening appellate brief on December 30, 2022. The Company filed 
its responsive brief on January 30, 2023 and the appellant filed his reply brief on February 14, 2023.  

On  March  29,  2022,  Par  Sterile  Products,  LLC  (“Par”)  submitted  a  demand  for  arbitration  against  the 
Company  with  the  American  Arbitration  Association,  alleging  that  the  Company  breached  certain  provisions 
of  the  Manufacturing  and  Services  Agreement  (the  “Par  MSA”)  that  the  Company  entered  into  with  Par  in 
September  2020  to  provide  fill-finish  manufacturing  services  for  NVX-CoV2373.  The  matter  is  at  a  preliminary 
stage  and  therefore  the  potential  loss  is  not  reasonably estimable.  The parties are engaged  in  discovery  and 
arbitration  is  scheduled  for  July  2023.  While  the  Company  maintains  that  no  breach  of  the  Par  MSA  has 
occurred  and  intends  to  vigorously  defend  the  matter,  if  the  final  resolution  of  the  matter  is  adverse  to  the 
Company, it could have a material impact on the Company’s financial position, results of operations, or cash 
flows. 

On  November  18,  2022,  the  Company  delivered  written  notice  to  Gavi  to  terminate  the  Gavi  APA 
based  on  Gavi’s  failure  to  procure  the  purchase  of  350 million  doses  of  NVX-CoV2373  from  the  Company  as 
required by the Gavi APA. As of November 18, 2022, the Company had only received orders under the Gavi 
APA  for  approximately  2 million  doses.  On  December  2,  2022,  Gavi  issued  a  written  notice  purporting  to 
terminate  the  Gavi  APA  based  on  Gavi’s  contention  that  the  Company  repudiated  the  agreement  and, 
therefore, materially breached the Gavi APA. Gavi also contends that, based on its purported termination of 
the  Gavi  APA,  it  is  entitled  to  a  refund  of  the  Advance  Payment  Amount  less  any  amounts  that  have  been 
credited against the purchase price for binding orders placed by a buyer participating in the COVAX Facility. 
As of December 31, 2022, the remaining Gavi Advance Payment Amount of $697.4 million, pending resolution 
of the dispute with Gavi related to a return of the remaining Advance Payment Amount, was reclassified from 
Deferred revenue to Other current liabilities in the consolidated balance sheet. On January 24, 2023, Gavi filed 
a demand for arbitration with the International Court of Arbitration based on the claims described above. The 
Company’s  response  is  currently  due  by  March  2,  2023.  Arbitration  is  inherently  uncertain,  and  while  the 
Company believes that it is entitled to retain the remaining Advance Payment Amount received from Gavi, it is 
possible  that  the  Company  could  be  required  to  refund  all  or  a  portion  of  the  remaining  Advance  Payment 
Amount from Gavi. 

The  Company  is  also  involved  in  various  legal  proceedings  arising  in  the  normal  course  of  business. 
Although  the  outcomes  of  these  legal  proceedings  are  inherently  difficult  to  predict,  management  does  not 
expect the resolution of these legal proceedings to have a material adverse effect on the Company's financial 
position, results of operations, or cash flows. 

F-42 

F-43 

 
 
 
 
 
 
 
Novavax
Novavax

2022 Annual Report

Corporate Information

Annual Meeting 
June 15, 2023 at 8:30 a.m. EDT  
Live virtual webcast link: www.virtualshareholdermeeting.com/NVAX2023 

Independent Registered Public Accounting Firm 
Ernst & Young, LLP 
1775 Tysons Boulevard 
McLean, VA 22102

Transfer Agent 
Computershare, Inc. 
250 Royall Street 
Canton, MA 02021

Novavax Corporate Headquarters 
Novavax, Inc. 
21 Firstfield Road 
Gaithersburg, MD 20878

Market Information 
Novavax is traded on the NASDAQ Global Select Market under “NVAX”

Leadership

Board of Directors

John C. Jacobs 
President and Chief Executive Officer, 
Director

Rachel K. King 
Director

James F. Young, PhD 
Chairman of the Board of Directors

Gregg H. Alton, JD 
Director

Richard H. Douglas, PhD 
Director

Margaret G. McGlynn, R. Ph. 
Director

David M. Mott 
Director

Richard J. Rodgers, MBA 
Director

Executive Leadership Team

John C. Jacobs 
President and Chief Executive Officer,  
Director

James P. Kelly 
Executive Vice President,  
Chief Financial Officer and Treasurer

Filip Dubovsky, MD 
President,  
Research and Development

Rick Crowley 
Executive Vice President, 
Chief Operations Officer

John A. Herrmann III, JD 
Executive Vice President,  
Chief Legal Officer and  
Corporate Secretary

Jill Hoyt 
Executive Vice President,  
Chief Human Resources Officer

Elaine O’Hara 
Executive Vice President,  
Chief Strategy Officer

Silvia Taylor 
Executive Vice President,  
Chief Corporate Affairs and Advocacy Officer

John J. Trizzino 
Executive Vice President,  
Chief Commercial Officer  
and Chief Business Officer 

Troy Morgan, JD 
Senior Vice President,  
Chief Compliance Officer

156
11

1. For additional information on our ESG initiatives, please refer to page [xx] of this annual report.

157

 
 
 
All in to 
Protect 
Global 
Health

2 0 2 2   A N N U A L   R E P O R T

We never rest in  
our quest to  
protect the  
health of people 
everywhere.