Quarterlytics / Healthcare / Biotechnology / PTC Therapeutics

PTC Therapeutics

ptct · NASDAQ Healthcare
Claim this profile
Ticker ptct
Exchange NASDAQ
Sector Healthcare
Industry Biotechnology
Employees 51-200
← All annual reports
FY2021 Annual Report · PTC Therapeutics
Sign in to download
Loading PDF…
Translating Science 

Transforming Lives

2021 
ANNUAL 
REPORT

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

INTRODUCTION

OUR PROMISE

Rare diseases, real strides to treat 

them—this is why we’re here.  

No matter how uncommon the  

disorder, the life-limiting effects are 

a daily reality for those affected. 

When Stu Peltz founded PTC over 

20 years ago, he had this unique 

insight. That’s why we’re creating 

life-changing treatments every day.

GLOSSARY

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

IN OUR DNA
With every setback and advance, we continue to push forward every day  
because this is not simply a job to us, it’s a calling. 

THE FAMILY APPROACH 
We are not simply there for you on the rare disease journey, but we are with you, 
because we know that family gets its strength from one another. We’re in this together. 

RARE RESOLVE FOR RARE DISEASE
Our people choose to work here because they believe in the  
moments that we build—in the labs and for our patients.

THE SCIENCE OF PROGRESS
We use data and groundbreaking science in our search for progress—progress in 
rare-disease treatments, of course, but also in the day-to-day lives of those affected.

1

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

INTRODUCTION

The progress we have made 
across all our fronts in the past 
several years is a testament to 
PTC’s culture and its people. 
People are our most important 
asset and we prove that everyday.

STUART W. PELTZ, PH.D.
Chief Executive Officer 

A MESSAGE TO OUR SHAREHOLDERS

For nearly 25 years, we have advanced 
innovative therapies for rare diseases—
going from ideas to discovery, from 
discovery to development, and finally 
from development to commercialization 
and distribution to patients across the 
globe. These efforts have propelled 
PTC towards an enduring, innovative 
biopharmaceutical company with 
substantial revenues that help us 
reinvest in our research to develop new 
treatments for patients. Our goal is to 
develop transformative new therapies 
every 2-3 years. We continue to populate 
our pipeline with programs such that at 
steady state we will have enough shots 
to achieve this goal. Importantly, we will 
continue to utilize our groundbreaking 
science to continue to innovate and bring 
novel products to help patients. 

I am proud to report that 2021 was the 
most successful year in our company’s 
history to date. In 2021, we saw PTC 
revenues grow 41% year-over-year, with 
total net revenue of $538.6 million. The 
increased revenue was driven primarily 
by our Duchenne muscular dystrophy 
franchise consisting of Translarna™ 
(ataluren) and Emflaza®(deflazacort). 
Of note, revenue for Emflaza increased 
approximately 35% year-over-year which 
was driven by continued new prescriptions, 
continued high compliance, and more 

favorable access. Translarna revenues 
increased more than 31% year-over-year. 
These results were driven by treatment of 
new patients, continued high compliance, 
and geographic expansion. Our goal is to 
bring Translarna to nonsense mutation 
Duchenne muscular dystrophy patients 
globally, and we see continued geographic 
expansion in regions like Asia Pacific, 
Central and Eastern Europe, Middle East, 
North Africa and Latin America to further 
grow the business. 

Along with our Duchenne franchise, 
Evrysdi®—a landmark product for the 
treatment of Spinal Muscular Atrophy 
(SMA)—has shown remarkable growth 
in 2021, just over a year after launch. 
Developed in conjunction with Roche 
and the SMA Foundation, Evrysdi is 
now approved in over 75 countries, 
capturing over 20% of the SMA market 
and becoming the most prescribed 
disease modifying therapy for SMA in the 
United States. We also saw continued 
growth outside the United States, and I 
am pleased to report that 2021 revenues 
for Evrysdi exceeded $500 million. This 
triggered a milestone payment to PTC 
from Roche bringing the total milestone 
payments PTC received from Roche in 
2021 to be $55M. In addition to milestone 
payments, PTC received $54.6 million in 
2021 in royalty payments. 

2

Our commercial success also includes 
Waylivra® (volanesorsen) and Tegsedi® 
(inotersen), both of which received 
Category 1 classification in 2021 from 
CMED in Brazil. This allows for pricing 
in Brazil in line with international 
markets. Tegsedi and Waylivra are now 
well-positioned for continued growth. 

We are also excited about the potential 
approval in Europe of our first gene 
therapy product for the treatment of 
Aromatic L-Amino Acid Decarboxylase, 
or AADC deficiency. We recently 
completed Scientific Advisory Group 
and Oral Explanation meetings with the 
Committee for Advanced Therapies 
and we now expect them to provide 
an opinion to the EMA’s Committee 
for Medicinal Products for Human Use 
in May 2022. If approved, PTC-AADC 
would be the first marketed gene therapy 
administered directly into the brain. 

We are equally excited about the 
progress across our clinical pipeline, with 
five registration-directed studies ongoing. 
By the end of 2022 we anticipate that 
we will have initiated three additional 
registration-directed studies. Our 
registration-directed PTC923 APHENITY 
trial for PKU, which is expected to be 
completed by the end of this year, is 
an example of one of these ongoing 

GLOSSARY

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

A Diversified Platform Drives Our Strong Portfolio

Deflazacort

LatAM 
Commercial

Nonsense 
Mutation

Splicing

Gene 
Therapy

Bio-e 

Metabolic

Oncology

Virology

SCIENTIFIC PLATFORMS and RESEARCH

COMMERCIAL

CLINICAL

RESEARCH

US Ataluren*

PTC-AADC*

Vatiquinone 
MDAS*

Vatiquinone 
FA*

PTC518 HD

PTC857 ALS

PTC923 PKU*

Unesbulin DIPG

Emvododstat 
COVID-19*

Unesbulin LMS

Emvododstat 
AML

SCA-3

FA

MAP-Tau

Angelman

IRDs

Cog Disorders

AADC, aromatic L-amino acid decarboxylase deficiency; AML; acute myeloid leukemia; COVID-19, coronavirus disease 2019; DIPG, diffuse intrinsic pontine glioma; FA, Friedreich 
ataxia; ALS, amyotrophic lateral sclerosis; HD, Huntington‘s disease; IRD, inherited retinal disorders; LMS, leiomyosarcoma; MDAS, mitochondrial disease associated seizures; PKU, 
phenylketonuria; SCA-3, spinocerebellar ataxia type 3. 

*Potential registrational studies

Our goal is to develop transformative new therapies every 2-3 
years. We will continue to utilize our groundbreaking science to 
continue to innovate and bring novel products to help patients.

3

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

INTRODUCTION

trials. There is high importance for new 
treatments for PKU patients as there 
is a substantial unmet medical need. 
In addition, with newborn screening, 
well-defined centers of excellence, and a 
clear path to registration we’re extremely 
excited about this program.

We’re also moving forward with the next 
compound from our splicing platform, 
PTC518 for the treatment of Huntington’s 
disease. We recently announced 
the initiation of a Phase 2 study in 
Huntington’s disease patients. A Phase I 
healthy volunteer study was completed 
in 2021 and demonstrated that PTC518 
reduced HTT mRNA and protein levels 
to the target level of 30-50% reduction. 
PTC518 was also measured in the CSF, 
demonstrating that it crosses the blood-
brain barrier and has minimal efflux. 

Another exciting event for us was 
the opening of our new gene therapy 
manufacturing facility in Hopewell, New 
Jersey. This state-of-the-art biologics 
facility is one of the largest facilities of 
its kind in New Jersey and one of only a 
handful of gene-therapy manufacturing 
operations in the northeastern United 
States. Not only will this facility provide 
us with the immediate ability to control 
the quality and efficiency of our gene 
therapy manufacturing—particularly 
important at a time when supply-
chain issues have erupted across 
industries and borders, it also allows 
us to leverage our excess capacity and 
expertise to create revenue by providing 
manufacturing services for other 
biotechnology companies. Our new 
facility exemplifies our entrepreneurial 
spirit that is the foundation of PTC’s 
success for more than two decades. 

Indeed, the progress we have made 
across all fronts in the past several years 
is a testament to PTC’s culture and its 
people—and to our ability to retain and 
enhance that culture even as we have 
grown. People are our most important 
asset, and we prove that every day. We 
strive to create a culture based on trust, 
respect, and inclusion, and to act as 
“One PTC”—a team that is passionate 
and focused about our purpose to bring 

new therapies to patients. Our clear 
strategy and emphasis on innovation 
allows us to rapidly build our pipeline of 
potential products. 

our use of electricity from green 
sources and replaced our reliance on 
hazardous waste stream with new 
scientific approaches. 

We have now grown to over 1,200 
employees with 20 offices around 
the globe, making diversity a natural 
element of our culture. We continue to 
foster our diverse and talented group of 
professionals and develop them so that 
they can continue to grow and tackle 
new responsibilities. In 2021, our Equality, 
Diversity and Inclusion (ED&I) initiatives 
undertook a series of new efforts to bring 
opportunities to women, minorities and 
other underrepresented groups through 
efforts in education, mentorship, and 
career flexibility. These are part of our 
core principles that we deeply believe in. 

Caring about the Environment, Social 
and Governance issues has also been 
part of PTC’s fabric since its founding 
in 1998. We always continue to improve 
these efforts that we believe are vitally 
important to our continued success. 
We focus our efforts on five areas—our 
patients, our people, our community, our 
values and the environment:

•  Much of our operating expenses each 
year are reinvested in research and 
development to find new, innovative 
treatments for patients with high unmet 
needs. We have also distributed well 
over 20,000 free genetic tests to support 
accurate diagnosis for rare disease 
patients and partnered with more than 
200 patient advocacy groups to support 
patients and families across the globe.

•  We have made improvements throughout 

the course of the year to ensure that 
our governance is to the highest legal 
and ethical standards and have a new 
compliance app that is on every one of 
our employees mobile phone. 

•  We focused on areas like energy, 

waste and sustainability to ensure 
that, even as we work to enhance the 
lives of some of the most vulnerable 
populations, we are doing so in the 
most environmentally efficient manner 
possible. We have steadily increased 

4

•  We continually engage our employees 

with opportunities to advance 
their careers on both personal and 
professional levels. We provide 
employee educational opportunities 
and unique “PTC University” educational 
sessions covering topics from scientific 
discovery to personal wellness, 
mentoring programs and strength-
based coaching. 

•  Our robust Talent Pipeline Program 

(TPP) provides recent graduates with 
real-world experience in biotech and 
related professions, with a focus on 
colleges that have historically served 
minority and other underrepresented 
communities. We also work with local 
high schools in underprivileged areas to 
support careers in the life sciences.

Most importantly, we provide a work 
environment with purpose: for nearly 
25 years, we have been on a mission to 
provide innovative, life-changing therapies 
to patients with rare diseases. We are 
deeply engaged with patients and their 
families. We firmly believe that PTC is 
more than a company; it is a cause. 
As long as we remain focused on this 
mission, benefits will flow to investors, 
employees, partners, patients and all our 
other stakeholders. We remain committed 
to staying steadfast in our commitment 
to this principle, even as we grow and 
provide value to all our stakeholders.

PTC Therapeutics’ 25th anniversary will 
be in 2023. As we approach that historic 
milestone, I have never been more 
confident in our company’s position, nor 
so optimistic as to our future.

Sincerely, 

Stuart W. Peltz, Ph.D.

GLOSSARY

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

Five Registration-Directed Clinical Trials 
Drives Near-Term Value

Emvododstat

US Ataluren

Vatiquinone 

PTC923

Vatiquinone 

Covid-19

Nonsense Mutation 
Duchenne
(nmDMD)

Mitochondrial  
Disease Associated 
Seizures 
(MDAS)

Phenylketonuria  
(PKU)

Friedreich Ataxia 
(FA)

Data Expected

1H 2022

mid-2022

4Q 2022

YE 2022

2Q 2023

We are excited about the progress across 
our clinical pipeline. By the end of 2022 we 
anticipate that we will have initiated three 
additional registration-directed studies.

5

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

INTRODUCTION

Significant Execution & Value Creation In 2021

CLINICAL 
ACHIEVEMENTS

REGULATORY 
ACHIEVEMENTS

COMMERCIAL 
ACHIEVEMENTS

   Completed Phase 1  
healthy volunteer trial  
of PTC518

   Completed Phase 1  
healthy volunteer trial  
of PTC857

   Completed enrollment 
of vatiquinone MOVE-FA 
registration-directed trial

   Initiation 
of registration-directed 
APHENITY  
Phase 3 trial 
for PTC923 in PKU

   Completion 
of Phase 1b unesbulin 
LMS trial

   Completion 
of Phase 1b unesbulin 
DIPG trial

   Evrysdi® now approved 
in over 75 countries 
including the EU and Japan

   Waylivra® approved  
in Brazil for treatment of FCS

   Translarna™ label 
expansion in Brazil  
to include patients 2 years  
of age and up

   2 Rare Pediatric  
Disorder Designations

   6 Orphan Drug 
Designations

6

   DMD franchise 
continues to grow 
with new patients in  
existing geographies  
and geographic 
expansion for  
Translarna and new  
patients and increased 
compliance for Emflaza®

   Evrysdi is most 
prescribed SMA 
product and reached 
~20% market share  
in the US

    Tegsedi® Category 1 
pricing in Brazil

   Waylivra Category 1 
pricing in Brazil

GLOSSARY

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

Building a Pipeline to Produce 
a Therapy Every Three Years

NEW product 
every 2 to  
3 years

Discover

Develop

Commercialize

7

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

INTRODUCTION

Multiple Platforms Provide Opportunity  
to Target Over 700,000 Patients by 2030

=10,000 pts

~703K

~628K

~438K

~288K

~128K

~153K

~70K

~50K

DMD/SMA/AADC 
+~50K

MDAS  
+~20K

PKU  
+~58K

FA  
+~25K

HD  
+~135K

ALS  
+~150K

GBA-PD  
+~190K

AS  
+~75K

2021

Estimated Global Prevalence

2030

Enduring Innovation Drives Value Creation

I

L
A
C
R
E
M
M
O
C

I

L
A
C
N
I
L
C

2021

2026
Key Drivers: Evrysdi®, PTC-AADC, 
Tegsedi®, Waylivra®, Translarna™,  
Vatiquinone, PTC923, Unesbulin

2030
Key Drivers: Evrysdi®, PTC-AADC,  
Tegsedi®, Waylivra®, Vatiquinone, 
PTC923, Unesbulin, PTC518, PTC857

$536M

~$3B

~$8B

Unaudited total revenue

Potential future revenues

Vatiquinone | PTC923 | PTC518 | PTC857 | Unesbulin | Emvododstat | GT-FA | GT-AS | Research

8

GLOSSARY

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

PTC has a Growing Global Footprint

Founded in 1998

Footprint in > 50 Countries

 20 Offices Worldwide

Over 1,200 Employees

9

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

INTRODUCTION

Our Commitment to the Rare Disease Community

PTC was founded in 1998 by a scientist with a desire to serve patients with rare diseases 
and unmet medical needs. Over the course of our history, we have grown to a team of more 
than a thousand employees and developed new innovative therapies. However, we’ve always 
maintained our foundational commitment to our patients and their caregivers. Here is a 
collection of inspirational stories we’ve amassed along our journey partnering with the brave, 
strong people of the rare disease community.

For Anne, It’s Personal
Anne Bruns is a patient advocate at PTC, 
but she’s also a rare disease mom. Her 
story is one of resilience; and she brings 
this heroic force to her work helping 
patients in our clinical trial programs.

Anne, along with our Patient Engagement 
Liaison team continuously seek ways to 
connect with new patients and caregivers 
to help share their stories with others 
who are looking for inspiration and hope 
along their rare disease journey. 

CLICK HERE to learn more.

Celebrating #DuchenneCan
Since its launch in early 2021, 
#DuchenneCan has brought together 
stories of individuals in the community 
whose abilities, strengths, and 
determination have inspired personal 
growth and progress, positive change in 
the community and amplified the voice of 
Duchenne globally.

CLICK HERE to read the stories.

Developing a Therapy for SMA
PTC partnered with Roche and the SMA 
Foundation to develop a small molecule 
treatment for spinal muscular atrophy 
(SMA). After many years of research and 
development, we experienced a collective 
success that could not have been 
possible without camaraderie with our 
partners, patients and patient advocates. 

CLICK HERE to learn more about how 
we developed our SMA therapy. 

Working to Reduce Seizures
Developing treatments for rare diseases 
can be difficult, but no less rewarding 
than developing therapies for diseases 
that affect millions. At the end of the day, 
PTC is working to bring more precious 
moments to people – we’re people 
working for people.

The MIT-E Study team exemplifies this 
approach when it comes to helping 
patients with mitochondrial disease 
associated seizures.

CLICK HERE to read more about  
their story. 

Racing to Treat Huntington’s Disease
Our scientists talk about feeling “honored” 
to do their work at PTC – honored 
because they recognize the struggles 
endured by members of the rare disease 
community, and because those brave 
people have placed their trust in our team.

Anu Bhattacharyya, Ph.D. and clinical 
project leader Brian Beers have kept 
patients top of mind when transitioning 
Huntington’s Disease (HD) research into 
clinical development.

LEARN MORE about their story here. 

Promoting AADC Awareness
In 2020, PTC supported patient advocacy 
partner the AADC Family Network by 
sponsoring the first AADC Deficiency 
Awareness Day (October 23). We 
repeated these efforts in 2021. We are 
truly heartened by the tremendous feats 
of courage shown by founder and AADC 
parent Kelly Heger, her heroic family, and 
her daughter Jillian, who is living with 
AADC deficiency. 

CLICK HERE to learn more about this 
historic day. 

10

GLOSSARY

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

ESG

As a growing global company with a footprint in 50 countries, 
our mission remains focused on bringing more moments to 
our patients living with rare diseases and their loved ones. Our 
approach to corporate social responsibility is rooted in our 
commitment to patient advocacy, access to medicines, and 
advancing science. 

Who We Are
We strive to provide access to best-in-
class treatments for patients living with 
rare diseases. This mission underpins 
our focus on the discovery, development 
and global commercialization of clinically 
differentiated medicines that provide 
benefits to patients with rare disorders.

Our Patients
From our robust Products and Pipeline, 
to our commitment to patient advocacy 
to our growing investment in research 
and development, we know that we are 
more than just a company; we work for 
a cause.

People of PTC
We are a dynamic, global network of 
empowered, high-performing teams  
that achieve extraordinary results.  
We partner to bring out the best in 
ourselves and maximize talent.

11

Our Culture & Community
We are dedicated and committed to 
enriching the PTC culture. We aspire  
to enhance the employee experience  
and empower our employees to make  
a difference within internal and external 
communities.

Ethics & Compliance
PTC conducts activities in accordance 
with applicable laws and regulations 
and is committed to acting honestly, 
ethically, and fairly.

Our Environment
As a science-based company, we 
understand the impact people and 
companies have on the environment. 
We, as well as our employees, care 
about the world we live in and have a 
stead-fast commitment to maintaining 
the environment.

INTRODUCTION

SHAREHOLDER LETTER

METRICS

 OUR COMMITMENT

ESG

GLOSSARY

Glossary

AADC: AADC Deficiency (AADC-d) is a rare central 
nervous system disorder arising from reductions in 
the enzyme aromatic L-amino acid decarboxylase 
(AADC) that result from mutations in the dopa 
decarboxylase (DDC) gene. This reduction leads 
to deficits in the neurotransmitters dopamine, 
norepinephrine, epinephrine, serotonin and melatonin. 
AADC Deficiency causes severe developmental delays, 
the inability to develop any motor strength and control 
(global muscular hypotonia/dystonia) resulting in 
breathing, feeding, and swallowing problems, frequent 
hospitalizations, and the need for life-long care. 
Patients with severe forms often die in the first decade 
of life due to profound motor dysfunction, autonomic 
abnormalities, and secondary complications such as 
choking, hypoxia, and pneumonia. No treatment options 
other than palliative care currently exist for many  
AADC patients.

ALS: Amyotrophic Lateral Sclerosis (ALS) is a 
progressive neurodegenerative disease that affects 
nerve cells in the brain and spinal cord. Motor neurons 
reach from the brain to the spinal cord and from the 
spinal cord to the muscles throughout the body. The 
progressive degeneration of the motor neurons in 
ALS eventually leads to their demise. When the motor 
neurons die, the ability of the brain to initiate and 
control muscle movement is lost. When voluntary 
muscle action is progressively affected, people may 
lose the ability to speak, eat, move and breathe. There 
is no cure for this fatal disease. 

AML: Acute myeloid leukemia (AML) is a cancer 
characterized by the rapid growth of abnormal 
cells that build up in the bone marrow and blood 
and interfere with normal blood cells. Symptoms 
may include feeling tired, shortness of breath, easy 
bruising and bleeding and increased risk of infection. 
Occasionally, spread may occur to the brain, skin or 
gums. AML progresses rapidly and is typically fatal 
within weeks or months if left untreated. 

AS: Angelman Syndrome (AS) is a severe neurological 
development disorder characterized by profound 
developmental delays, problems with motor 
coordination (ataxia) and balance, and epilepsy. 
Individuals with AS do not develop functional speech, 
have seizures and sleeping difficulties. AS is caused 
by a problem with UBE3a gene and affects all 
races and both genders equally. People living with 
AS require life-long care, intense therapies to help 
develop functional skills and improve their quality of 
life, and close medical supervision involving multiple 
interventions. AS may be misdiagnosed since other 
syndromes have similar characteristics. There are 
currently no approved treatments for AS.

DIPG: Diffuse interstitial pontine glioma (DIPG) is a 
rare, rapidly fatal pediatric brain tumor. Patients are 
usually diagnosed between 5-6 years of age. 98% of 
patients die within two years of diagnosis. 

HD: Huntington’s Disease (HD) is a rare genetic 
disorder that is caused by a CAG repeat expansion 
in the HTT gene. The mutated HTT protein leads to 
severe neuron degeneration predominately in the 
striatum and the cerebral cortex. Currently, there are no 
approved disease-modifying treatments. 

IRDs: Inherited retinal disorders are a group of rare 
eye disorders caused by an inherited gene mutation 
and can result in vision loss or blindness. Some people 
with inherited retinal diseases experience a gradual 
loss of vision, eventually leading to complete blindness. 
Others may be born with or experience vision loss in 
infancy or early childhood.

LMS: Leiomyosarcomas (LMS) are malignant tumors 
of muscle tissue. They are rare tumors with a high rate 
of relapse. Median overall survival is 14 months. 

MDAS: Mitochondrial Disease Associated 
Seizures (MDAS) are part of a group of conditions 
called, metabolic disorders. The organs with the 
most mitochondria in them are the brain, nerves, 
muscles and liver and because of this, neurological 
disorders, including epilepsy, occur quite commonly in 
mitochondrial disorders. Most of the epilepsy caused 
by a mitochondrial disorder starts in childhood and 
usually in the first two years of life. Most mitochondrial 
disorders are progressive meaning the symptoms 
and the seizures will worsen over time. How quickly 
the progression happens will depend on the particular 
type of mitochondrial disorder. The seizures in most 
mitochondrial disorders are usually very difficult 
to control. Unfortunately, for most mitochondrial 
disorders there is no specific treatment, such as diet 
or surgery, which can stop the seizures or stop the 
disorder from progressing. 

PKU: Phenylketonuria (PKU) is a rare inherited 
metabolic disorder and is caused by a defect in the 
gene that helps create the enzyme needed to break 
down phenylalanine. Without treatment, phenylalanine 
can build up to harmful levels in the body, causing 
mental retardation, cognitive disabilities, seizures and 
other serious problems. The majority of patients do 
not initially respond or are not well controlled by the 
standard of care. 

SCA-3: Spinocerebellar ataxia type 3 (SCA-3) is a rare, 
inherited, ataxia (lack of muscular control) affecting the 
central nervous system and characterized by the slow 
degeneration of particular areas of the brain called the 
hindbrain. Patients may eventually become crippled 
and/or paralyzed but their intellect remains intact. 

SMA: Spinal Muscular Atrophy (SMA) is a genetic 
disease caused by mutation or deletion of the SMN1 
(survival of motor neuron) gene. In its most severe 
forms, is associated with a high rate of childhood 
mortality. SMA is characterized by progressive loss of 
motor neurons, muscle weakness, and atrophy. The 
disease affects mainly proximal muscles including 
intercostal muscles (chest muscles), and patients often 
die due to respiratory complications.

DMD: Duchenne muscular dystrophy (DMD) is the 
most common and one of the most severe types of 
muscular dystrophy. DMD occurs when a mutation in 
the dystrophin gene prevents the cell from making a 
functional dystrophin protein. Dystrophin is a muscle 
membrane associated protein and is critical to the 
structural and membrane stability of muscle fibers 
in the skeletal, diaphragm and heart. The absence 
of normally functioning dystrophin results in muscle 
fragility, such that muscle injury occurs when muscles 
contract or stretch during normal use. As muscle 
damage progresses, connective tissue and fat replace 
muscle fibers, resulting in inexorable muscle weakness. 
Patients with DMD typically lose walking ability by their 
early teens, require ventilation support in their late 
teens and, eventually, die due to heart and lung failure. 
The average age of death for DMD patients is in their 
mid-twenties.

FA: Friedreich ataxia (FA) is an inherited 
neuromuscular disorder most commonly caused by 
a single genetic defect in the FXN gene that leads to 
reduced production of frataxin, a mitochondrial protein 
that is important for cellular metabolism and energy 
production. FA results in a physically debilitating, 
life-shortening condition and is the most common 
hereditary ataxia. Symptoms of FA include progressive 
loss of coordination and muscle strength, which 
lead to the full-time use of a wheelchair; scoliosis 
(which often requires surgical intervention); diabetes 
mellitus; hearing and vision impairment; serious heart 
conditions; and premature death. Current FA therapies 
are primarily focused on symptom relief, and there are 
no FDA-approved drugs to treat the cause of FA.

FCS: Familial Chylomicronemia Syndrome (FCS) is 
an ultra-rare disease caused by impaired function of 
the enzyme lipoprotein lipase (LPL) and characterized 
by severe hypertriglyceridemia (>880mg/dL) and 
a risk of unpredictable and potentially fatal acute 
pancreatitis. Because of limited LPL function, people 
with FCS cannot breakdown chylomicrons, lipoprotein 
particles that are 90% triglycerides. FCS patients 
are also at risk of chronic complications due to 
permanent organ damage. They can experience daily 
symptoms including abdominal pain, generalized 
fatigue and impaired cognitions that affect their ability 
to work. People with FCS report major emotional 
and psychosocial effects including anxiety, social 
withdrawal, depression and brain fog. There is no 
effective therapy for FCS currently available. 

hATTR: hereditary transthyretin (hATTR) amyloidosis 
is a progressive, systemic and fatal inherited disease 
caused by the abnormal formation of the TTR protein 
and aggregation of TTR amyloid deposits in various 
tissues and organs throughout the body, including in 
peripheral nerves, heart, intestinal tract, eyes, kidneys, 
central nervous system, thyroid and bone marrow. The 
progressive accumulation of TTR amyloid deposits in 
these tissues and organs leads to sensory, motor and 
autonomic dysfunction often having debilitating effects 
on multiple aspects of a patient’s life. Ultimately, hATTR 
amyloidosis results in death within three to 15 years of 
symptom onset. Therapeutic options for the treatment 
of patients with hATTR amyloidosis are limited. 

12

GLOSSARY

Form 10-k

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

FORM 10-K 

(Mark One) 
 

☐

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

For the fiscal year ended: December 31, 2021 

or 

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

Commission file number: 001-35969 

Delaware 
(State or other jurisdiction of incorporation or organization) 

04-3416587 
(I.R.S. Employer Identification No.) 

100 Corporate Court 
South Plainfield, NJ 
(Address of principal executive offices) 

07080 
(Zip Code) 

(908) 222-7000 

(Registrant’s telephone number, including area code) 

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

Title of each class 
Common Stock, $0.001 par value per share 

Trading Symbol (s) 
PTCT 

Name of each exchange on which registered 
Nasdaq Global Select Market 

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

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes     No ☐ 
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☐    No  
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the 
preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. 
Yes     No ☐ 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of 
Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes     No ☐ 
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging 

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

Large accelerated filer 

Non-accelerated filer 

 

☐ 

Accelerated filer 

Smaller reporting company 

Emerging growth company 

☐ 

☐ 

☐ 

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

financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ 

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over 

financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.     

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐    No  
The aggregate market value of the Common Stock held by non-affiliates of the registrant, based upon the last sale price of the Common Stock reported on the 

Nasdaq Global Select Market on June 30, 2021, the last business day of the registrant’s most recently completed second fiscal quarter, was $2,191,128,010. For purposes of 
this calculation, shares of Common Stock held by directors and officers have been treated as shares held by affiliates. 

As of February 18, 2022, the registrant had 71,362,471 shares of Common Stock, $0.001 par value per share, outstanding. 

DOCUMENTS INCORPORATED BY REFERENCE 

Part III of this Annual Report incorporates by reference information from the definitive Proxy Statement for the registrant’s 2022 Annual Meeting of Shareholders 

which is expected to be filed with the Securities and Exchange Commission not later than 120 days after the registrant’s fiscal year ended December 31, 2021. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[This page intentionally left blank.] 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS 
PTC Therapeutics, Inc. 

PART I 
Item 1. Business 
Item 1A. Risk Factors 
Item 1B. Unresolved Staff Comments 
Item 2. Properties 
Item 3. Legal Proceedings 
Item 4. Mine Safety Disclosures 
PART II 
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuers Purchases of 
Equity Securities 
Item 6. [Reserved] 
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 
Item 7A. Quantitative and Qualitative Disclosures about Market Risk 
Item 8. Financial Statements and Supplementary Data 
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 
Item 9A. Controls and Procedures 
Item 9B. Other Information 
Item 9C. Disclosures Regarding Foreign Jurisdictions that Prevent Inspections 
PART III 
Item 10. Directors, Executive Officers and Corporate Governance 
Item 11. Executive Compensation 
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 
Item 13. Certain Relationships and Related Transactions, and Director Independence 
Item 14. Principal Accountant Fees and Services 
PART IV 
Item 15. Exhibits and Financial Statement Schedules 
Item 16. Form 10-K Summary 
SIGNATURES 

Page No. 

6 
67 
138 
138 
138 
138 

139 
139 
139 
161 
163 
222 
222 
225 
225 

226 
226 
226 
226 
226 

227 
233 
234 

i 

 
 
 
 
 
 
 
 
 
 
[This page intentionally left blank.] 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FORWARD-LOOKING STATEMENTS 

This Annual Report on Form10-K contains forward-looking statements that involve substantial risks and uncertainties. 
All  statements,  other  than  statements  of  historical  facts,  contained  in  this  Annual  Report  on  Form 10-K,  including 
statements regarding our strategy, future operations, future financial position, future revenues, projected costs, prospects, 
plans  and  objectives  of  management,  are  forward-looking  statements.  The  words  “anticipate,”  “believe,”  “estimate,” 
“expect,” “intend,” “may,” “might,” “plan,” “predict,” “project,” “target,” “potential,” “will,” “would,” “could,” “should,” 
“continue,” and similar expressions are intended to identify forward-looking statements, although not all forward-looking 
statements contain these identifying words. 

The forward-looking statements in this Annual Report on Form 10-K include, among other things, statements about: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

our expectations with respect to the COVID-19 pandemic and related response measures and their effects on our 
business, operations, clinical trials, potential regulatory submissions and approvals, our collaborators, contract 
research organizations, suppliers and manufacturers; 

our ability to negotiate, secure and maintain adequate pricing, coverage and reimbursement terms and processes 
on a timely basis, or at all, with third-party payors for our products or product candidates that we commercialize 
or may commercialize in the future; 

expectations  with  respect  to  our  gene  therapy  platform,  including  any  potential  regulatory  submissions  and 
potential approvals, including those related to our gene therapy for the treatment of Aromatic L-Amino Acid 
Decarboxylase, or AADC, deficiency, or PTC-AADC, our manufacturing capabilities and the potential financial 
impact and benefits of our leased biologics manufacturing facility and the potential achievement of development, 
regulatory and sales milestones and contingent payments that we may be obligated to make; 

our  ability  to  maintain  our  marketing  authorization  of  TranslarnaTM  (ataluren)  for  the  treatment  of  nonsense 
mutation Duchenne muscular dystrophy, or nmDMD, in the European Economic Area, or EEA, which is subject 
to the specific obligation to conduct and submit the results of Study 041 to the European Medicines Agency, or 
EMA, and annual review and renewal by the European Commission following reassessment of the benefit-risk 
balance of the authorization by the EMA; 

our ability to complete Study 041, a multicenter, randomized, double-blind, 18-month, placebo-controlled clinical 
trial of Translarna for the treatment of nmDMD followed by an 18-month open label extension, according to the 
protocol agreed with the EMA, and by the EMA’s deadline; 

our ability to utilize results from Study 041 to support a marketing approval for Translarna for the treatment of 
nmDMD in the United States; 

the anticipated period of market exclusivity for Emflaza® (deflazacort) for the treatment of DMD in the United 
States under the Orphan Drug Act of 1983, or Orphan Drug Act; 

our expectations with respect to the commercial status of Evrysdi® (risdiplam) and our program directed against 
spinal muscular atrophy in collaboration with F. Hoffmann La Roche Ltd and Hoffmann La Roche Inc., which 
we refer to collectively as Roche, and the Spinal Muscular Atrophy Foundation, or the SMA Foundation, and our 
estimates regarding future revenues from sales-based royalty payments or the achievement of milestones in that 
program; 

our  expectations  and  the  potential  financial  impact  and  benefits  related  to  our  Collaboration  and  License 
Agreement with a subsidiary of Ionis Pharmaceuticals, Inc., including with respect to the timing of regulatory 
approval  of  Tegsedi® (inotersen)  and  Waylivra® (volanesorsen)  in  countries  in  which  we  are  licensed  to 
commercialize them, the commercialization of Tegsedi and Waylivra, and our expectations with respect to royalty 
payments by us based on our potential achievement of certain net sales thresholds; 

1 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

the timing and scope of our commercialization of our products and product candidates; 

our ability to obtain additional and maintain existing reimbursed named patient and cohort early access programs, 
or EAP programs, for our products on adequate terms, or at all; 

our estimates regarding the potential market opportunity for our products or product candidates, including the 
size of eligible patient populations and our ability to identify such patients; 

our estimates regarding expenses, future revenues, third-party discounts and rebates, capital requirements and 
needs for additional financing, including our ability to maintain the level of our expenses consistent with our 
internal budgets and forecasts and to secure additional funds on favorable terms or at all; 

the timing and conduct of our ongoing, planned and potential future clinical trials and studies in our splicing, 
gene therapy, Bio-e, metabolic and oncology programs and studies of emvododstat for COVID-19 as well as 
studies in our products for maintaining authorizations, label extensions and additional indications, including the 
timing of initiation, enrollment and completion of the trials and the period during which the results of the trials 
will become available; 

our  ability  to  realize  the  anticipated  benefits  of  our  acquisitions  or  other  strategic  transactions,  including  the 
possibility that the expected impact of benefits from the acquisitions or strategic transactions will not be realized 
or will not be realized within the expected time period, significant transaction costs, the integration of operations 
and employees into our business, our ability to obtain marketing approval of our product candidates we acquired 
from the acquisitions or other strategic transactions and unknown liabilities; 

the rate and degree of market acceptance and clinical utility of any of our products or product candidates; 

the ability and willingness of patients and healthcare professionals to access our product and product candidates 
through alternative means if pricing and reimbursement negotiations in the applicable territory do not have a 
positive outcome; 

the  timing  of,  and  our  ability  to  obtain  additional  marketing  authorizations  for  our  products  and  product 
candidates; 

the ability of our products and our product candidates to meet existing or future regulatory standards; 

our ability to maintain the current labeling under the marketing authorization in the EEA or expand the approved 
product label of Translarna for the treatment of nmDMD; 

the potential receipt of revenues from future sales of our products or product candidates; 

the potential impact that completion of Study 041 may have on our revenue growth; 

our  sales,  marketing  and  distribution  capabilities  and  strategy,  including  the  ability  of  our  third-party 
manufacturers to manufacture and deliver our products and product candidates in clinically and commercially 
sufficient quantities and the ability of distributors to process orders in a timely manner and satisfy their other 
obligations to us; 

our ability to establish and maintain arrangements for the manufacture of our products and product candidates 
that are sufficient to meet clinical trial and commercial launch requirements; 

our  ability  to  complete  any  post-marketing  requirements  imposed  by  regulatory  agencies  with  respect  to  our 
products; 

2 

• 

• 

• 

• 

• 

our ability to operate and grow our manufacturing capabilities for our gene therapy platform; 

our expectations with respect to the potential financial impact and benefits of our leased biologics manufacturing 
facility and our ability to satisfy our obligations under the terms of the lease agreement for such facility; 

our  ability  to  satisfy  our  obligations  under  the  indenture  governing  our  3.00%  convertible  senior  notes  due 
August 15, 2022 and under the indenture governing our 1.50% convertible senior notes due September 15, 2026; 

our regulatory submissions, including with respect to timing and outcome of regulatory review; 

our plans to advance our earlier stage programs and pursue research and development of other product candidates, 
including our splicing, gene therapy, Bio-e, metabolic and oncology programs; 

•  whether we may pursue business development opportunities, including potential collaborations, alliances, and 
acquisition or licensing of assets and our ability to successfully develop or commercialize any assets to which we 
may gain rights pursuant to such business development opportunities; 

• 

• 

• 

• 

• 

the potential advantages of our products and any product candidate; 

our intellectual property position; 

the impact of government laws and regulations; 

the impact of litigation that has been or may be brought against us or of litigation that we are pursuing against 
others; and 

our competitive position; 

We may not actually achieve the plans, intentions or expectations disclosed in our forward-looking statements, and 
you should not place undue reliance on our forward-looking statements. Actual results or events could differ materially 
from  the  plans,  intentions  and  expectations  disclosed  in  the  forward-looking  statements  we  make.  We  have  included 
important factors in the cautionary statements included in this Annual Report on Form 10-K, particularly under the heading 
“Summary of Risk Factors” and the risk factors detailed further in Part I, Item 1A. Risk Factors that we believe could 
cause actual results or events to differ materially from the forward-looking statements that we make. 

Our forward-looking statements do not reflect the potential impact of any future acquisitions, mergers, dispositions, 

joint ventures or investments we may make. 

You should read this Annual Report on Form 10-K and the documents that we have filed as exhibits to this Annual 
Report on Form 10-K completely and with the understanding that our actual future results may be materially different 
from what we expect. We do not assume any obligation to update any forward-looking statements whether as a result of 
new information, future events or otherwise, except as required by applicable law. 

In this Annual Report on Form 10-K, unless otherwise stated or the context otherwise requires, references to “PTC,” 
“PTC Therapeutics,” “we,” “us,” “our,” “the Company,” and similar references refer to PTC Therapeutics, Inc. and, where 
appropriate,  its  subsidiaries.  The  trademarks,  trade  names  and  service  marks  appearing  in  this  Annual  Report  on 
Form 10-K are the property of their respective owners. 

All website addresses given in this Annual Report on Form 10-K are for information only and are not intended to be 

an active link or to incorporate any website information into this document. 

3 

 
 
 
SUMMARY OF RISK FACTORS 

Below is a summary of the principal risk factors that make an investment in our common stock speculative or risky. 
This  summary  does  not  address  all  of  the  risks  and  uncertainties  that  we  face.  Additional  risks  and  uncertainties  not 
presently  known  to  us or  that  we  presently  deem  less  significant  may also  impair our business  operations.  Additional 
discussion of the risks summarized in this risk factor summary, and other risks that we face, can be found in Item 1A. Risk 
Factors, of this Annual Report on Form 10-K, and should be carefully considered, together with other information in this 
Annual Report on Form 10-K and our other filings with the Securities Exchange Commission, before making an investment 
decision regarding our common stock. The forward-looking statements discussed above are qualified by these risk factors. 
If any of the following risks occur, our business, financial condition, results of operations and future growth prospects 
could be materially and adversely affected. 

Summary of Risk Factors 

•  We face risks related to the COVID-19 pandemic; 
•  We may fail to obtain regulatory approval for PTC-AADC for the treatment of AADC deficiency within our 

expected timeline or at all; 

•  We could experience manufacturing problems, shortages of raw materials or failure of our key suppliers with 

respect to our gene therapy product candidates; 

•  We have limited experience manufacturing gene therapy products or product candidates on our own and could 

encounter problems and delays in operating our biologics manufacturing facility; 

•  The process for administering PTC-AADC is complex and includes specific specialized requirements that could 
delay  or  prevent  the  regulatory  approval  and  commercialization  of  PTC-AADC  for  the  treatment  of  AADC 
deficiency; 

•  Regulatory requirements governing gene therapy products have changed frequently and may continue to change 

in the future; 

•  Our  gene  therapy  product  candidates  and  the  process  for  administering  such  product  candidates  may  cause 

undesirable side effects or have other negative properties; 

•  Our gene therapy approach may be perceived as unsafe or may result in unforeseen adverse events; 
•  Failure  to  obtain  or  maintain  adequate  insurance  coverage  and  reimbursement  for  our  products  and  product 
candidates could limit our ability to market those products and decrease our ability to generate product revenue; 
•  We may be unable to continue to execute our commercial strategy for our products, fail to obtain renewal of, or 

satisfy the conditions of our marketing authorization for our products; 

•  The marketing authorization granted by the European Commission for Translarna for the treatment of nmDMD 
is  limited  to  ambulatory  patients  aged  two years  and  older  located  in  the  EEA  and  is  also  subject  to  annual 
reassessment of the benefit-risk balance by the EMA as well as the specific obligation to conduct Study 041, and 
may be varied, suspended or withdrawn by the European Commission if we fail to satisfy those requirements; 
•  There is substantial risk that we will not be able to utilize the results from Study 041 to support a marketing 

approval for Translarna for the treatment of nmDMD in the United States; 

•  There is substantial risk that regulators in regions where we have not yet sought or are currently seeking marketing 
authorization will not agree with the results from our clinical trials and existing real-world data for Translarna for 
the treatment of nmDMD; 

•  The clinical trials of our products or our product candidates may fail to demonstrate safety and efficacy to the 

satisfaction of regulators; 

•  We or our collaborators may experience any of a number of possible unforeseen events in connection with clinical 

trials related to our products and product candidates; 

•  Because we are often developing products and product candidates for the treatment of diseases in which there is 
little clinical experience and, in some cases, using new endpoints or methodologies, there is increased risk that 
the outcome of our clinical trials will not be favorable; 

•  We may experience delays or difficulties in the enrollment of patients in our clinical trials; 
•  We may identify serious adverse side effects during the development or further development of any product or 

product candidate; 

•  Our product candidates may be subject to marketing and distribution restrictions; 

4 

 
 
•  Our products and product candidates may fail to achieve market acceptance in the medical community; 
•  We may be unable to establish or maintain sales, marketing and distribution capabilities or enter into agreements 

with third parties to market, sell and distribute our products or product candidates; 

•  A substantial portion of our commercial sales currently occurs in territories outside of the United States which 
subjects  us  to  additional  business  risks  and  laws  and  regulations  governing  export  restrictions  and  economic 
sanctions; 

•  We face substantial competition; 
•  Our  products  or  product  candidates  may  become  subject  to  unfavorable  pricing  regulations,  third-party 

reimbursement practices or healthcare reform initiatives; 

•  We  have  incurred  significant  losses  since  our  inception  and  expect  to  continue  to  incur  significant  operating 
expenses for the foreseeable future. We may need additional funding and we may never generate profits from 
operations or maintain profitability; 

•  We may engage in strategic transactions to acquire assets, businesses, or rights to products, product candidates 
or technologies or from collaborations or make investments in other companies or technologies that could harm 
our business and dilute our stockholders’ ownership; 

•  We may not be able to comply with applicable laws and regulations for our products or product candidates; 
•  We may not be able to obtain orphan drug exclusivity for our products or product candidates in either the United 

States or the EU; 

•  We may fail to maintain the non-patent market exclusivity period under the Orphan Drug Act to commercialize 

Emflaza for the treatment of DMD in the United States; 

•  Legislative and regulatory changes affecting the pharmaceutical industry or the healthcare system more broadly 

may negatively affect our business; 

•  We may fail to properly allocate our resources; 
•  We contract with third parties for the supply, manufacture and distribution of our products and certain of our 

product candidates and these third parties may encounter issues that affect our business; 

•  We rely on third parties to conduct our preclinical and clinical trials and other essential services; 
•  We currently depend, and expect to continue to depend, on collaborations with third parties for the development 

and commercialization of some of our products and product candidates; 

•  Our business and operations would suffer in the event of computer system failures, cyber-attacks or a deficiency 

in our, or our collaborators’ or third-party vendors’, cyber-security; 

•  We may be subject to product liability and other civil lawsuits; 
•  We may be unable to retain our key executives; 
•  We may encounter difficulties in managing our growth as a company; 
•  We may be unable to obtain or maintain patent protection for our technology and products; 
•  We  may  become  involved  in  lawsuits  to  protect  or  enforce  our  patents  or  other  intellectual  property  or  in 

connection with allegations that we are infringing on third party intellectual property rights; 

•  Without patent protection, our marketed products may face generic competition; 
•  We may not obtain or maintain adequate trademark protection for our brand names; 
•  Our rights to develop and commercialize PTC-AADC and our other gene therapy product candidates are subject, 

in part, to the terms and conditions of licenses granted to us by others; 

•  We may not have sufficient cash flow from our business to make payments on our debt; 
•  The price of our common stock may be volatile and fluctuate substantially; and 
•  The  issuance  of  additional  shares  of  our  common  stock  or  the  sale  of  shares  of  our  common  stock  by  our 

stockholders could dilute our stockholders’ ownership interest. 

5 

 
 
 
Item 1.   Business 

Overview 

PART I 

We are a science-driven global biopharmaceutical company focused on the discovery, development and commercialization 
of clinically differentiated medicines that provide benefits to patients with rare disorders. Our ability to innovate to identify 
new therapies and to globally commercialize products is the foundation that drives investment in a robust and diversified 
pipeline of transformative medicines. Our mission is to provide access to best-in-class treatments for patients who have 
few or no treatment options. Our strategy is to leverage our strong scientific and clinical expertise and global commercial 
infrastructure to bring therapies to patients. We believe that this allows us to maximize value for all of our stakeholders. 

Our Pipeline 

We  have  a  portfolio  pipeline  that  includes  several  commercial  products  and  product  candidates  in  various  stages  of 
development,  including  clinical,  pre-clinical  and  research  and  discovery  stages,  focused  on  the  development  of  new 
treatments for multiple therapeutic areas for rare diseases. The chart and the disclosure directly below summarizes the 
status  of  our  clinical-stage  programs  and  commercial  products  as  of  the  date  of  this  report,  including  those  with  our 
strategic partners: 

•  Global Commercial Footprint 

o  Global DMD Franchise – We have two products, TranslarnaTM (ataluren) and Emflaza® (deflazacort), for 
the treatment of Duchenne muscular dystrophy, or DMD, a rare, life threatening disorder. Translarna has 
marketing authorization in the European Economic Area, or EEA, and Brazil for the treatment of nonsense 
mutation Duchenne muscular dystrophy, or nmDMD, in ambulatory patients aged two years and older and 
in Russia for the treatment of nmDMD in patients aged two years and older. Emflaza is approved in the 
United States for the treatment of DMD in patients two years and older. 

o  Tegsedi®  (inotersen)  and  Waylivra®  (volanesorsen)  –  We  hold  the  rights  for  the  commercialization  of 
Tegsedi and Waylivra for the treatment of rare diseases in countries in Latin America and the Caribbean 
pursuant  to  our  Collaboration  and  License  Agreement  with  a  subsidiary  of  Ionis  Pharmaceuticals,  Inc. 
Tegsedi has received marketing authorization in the United States, European Union, or the EU, and Brazil 
for  the  treatment  of  stage 1  or  stage 2  polyneuropathy  in  adult  patients  with  hereditary  transthyretin 

6 

 
amyloidosis, or hATTR amyloidosis. Waylivra has received marketing authorization in the EU and Brazil, 
for the treatment of familial chylomicronemia syndrome, or FCS. We have initiated our commercial launch 
for Tegsedi for the treatment of hATTR amyloidosis in Brazil and Waylivra for the treatment of FCS in 
Brazil. Additionally,  we  submitted  an  application  to  ANVISA  in  December  2021  for  the  approval  of 
Waylivra for the treatment of familial partial lipodystrophy, or FPL, and we expect a regulatory decision on 
approval in the second half of 2022. 

o  Evrysdi®  (risdiplam) –  We  have  a  spinal  muscular  atrophy,  or  SMA,  collaboration  with  F.  Hoffman-La 
Roche Ltd. and Hoffman-La Roche Inc., which we refer to collectively as Roche, and the Spinal Muscular 
Atrophy Foundation, or SMA Foundation. The SMA program has one approved product, Evrysdi, which was 
approved by the U.S. Food and Drug Administration, or the FDA, in August 2020 for the treatment of SMA 
in  adults  and  children  two  months  and  older  and  by  the  European  Commission  in  March  2021  for  the 
treatment of 5q SMA in patients two months and older with a clinical diagnosis of SMA Type 1, Type 2 or 
Type 3 or with one to four SMN2 copies. Evrysdi also received marketing authorization for the treatment of 
SMA in Brazil in October 2020 and Japan in June 2021. In January 2022, the FDA granted priority review 
of a supplemental new drug application for Evrysdi to expand  the indication to include pre-symptomatic 
infants under two months old with SMA. 

•  Diversified Development Pipeline 

o  Splicing Platform – In addition to our SMA program, our splicing platform also includes PTC518, which is 
being developed for the treatment of Huntington’s disease, or HD. We announced the results from our Phase 
1 study of PTC518 in healthy volunteers in September 2021 and expect to initiate a Phase 2 study of PTC518 
for HD in the first quarter of 2022. 

o  Gene  Therapy  Platform –  We  have  a  pipeline  of  gene  therapy  product  candidates  for  rare  monogenic 
diseases that affect the central nervous system, or CNS, including PTC-AADC for the treatment of Aromatic 
L-Amino Acid Decarboxylase, or AADC, deficiency, a rare CNS disorder arising from reductions in the 
enzyme AADC that result from mutations in the dopa decarboxylase gene. In January 2020, we submitted a 
marketing authorization application, or MAA, for PTC-AADC for the treatment of AADC deficiency in the 
EEA  to  the  European  Medicines  Agency,  or  EMA,  and  we  expect  an  opinion  from  the Committee  for 
Medicinal  Products  for  Human  Use,  or  CHMP,  in  April  2022.  We  are  also  preparing  a biologics  license 
application, or BLA, for PTC-AADC for the treatment of AADC deficiency in the United States, and we 
anticipate submitting a BLA to the FDA in the second quarter of 2022. 

o  Bio-e Platform – The two most advanced molecules in our Bio-e platform are vatiquinone and PTC857. We 
initiated  a  registration-directed  Phase  2/3  placebo-controlled  trial  of  vatiquinone  in  children  with 
mitochondrial disease associated seizures in the third quarter of 2020 and anticipate results from this trial to 
be available in the fourth quarter of 2022.  We also initiated a registration-directed Phase 3 trial of vatiquinone 
in children and young adults with Friedreich ataxia in the fourth quarter of 2020 and anticipate results from 
this trial to be available in the second quarter of 2023. In the third quarter of 2021, we completed a Phase 1 
trial in healthy volunteers to evaluate the safety and pharmacology of PTC857. We expect to initiate a Phase 
2 trial of PTC857 for amyotrophic lateral sclerosis, or ALS, in the second quarter of 2022. 

o  Metabolic Platform – We initiated a registration-directed Phase 3 trial for PTC923 for phenylketonuria, or 
PKU, in the third quarter of 2021 and expect results from this trial to be available by the end of 2022. 
o  Oncology Platform – We have two oncology agents that are in clinical development, unesbulin, formerly 
known  as  PTC596,  and  emvododstat.  We  completed  our  Phase  1  trials  evaluating  unesbulin  in 
leiomyosarcoma, or LMS, and diffuse intrinsic pontine glioma, or DIPG, in the fourth quarter of 2021. We 
expect to initiate a registration-directed Phase 2/3 trial of unesbulin for the treatment of LMS in the second 
quarter of 2022 and we expect to initiate a registration-directed Phase 2 trial of unesbulin for the treatment 
of  DIPG  in  the  third  quarter  of  2022.  We  also  completed  our  Phase  1  trial  evaluating  emvododstat,  a 
dihydroorotate dehydrogenase inhibitor, in acute myelogenous leukemia, or AML, in the fourth quarter of 
2021. 

o  Emvododstat for COVID-19 – In June 2020, we initiated a Phase 2/3 clinical trial evaluating the efficacy 
and safety of emvododstat in patients hospitalized with COVID-19. In February 2021, we announced the 
completion of the first stage of the Phase 2/3 trial. We expect results from this trial to be available in the first 
half of 2022. 

7 

 
 
•  Multi-platform Discovery 

o  We  continue  to  invest  in  our  pre-clinical  product  pipeline  across  all  of  our  platforms  by  committing 
significant resources to research and development programs and business development opportunities within 
our areas of scientific expertise, including potential collaborations, alliances, and acquisitions or licensing of 
assets that complement our strategic mission to provide access to best-in-class treatments for patients who 
have an unmet medical need. 

Global Commercial Footprint 

Global DMD Franchise 

Duchenne muscular dystrophy (DMD) 

Muscular  dystrophies  are  genetic  disorders  involving  progressive  muscle  wasting  and  weakness.  DMD  is  the  most 
common and one of the most severe types of muscular dystrophy. DMD occurs when a mutation in the dystrophin gene 
prevents the cell from making a functional dystrophin protein. Dystrophin is a muscle membrane associated protein and is 
critical to the structural and membrane stability of muscle fibers in skeletal, diaphragm and heart muscle. The absence of 
normally functioning dystrophin results in muscle fragility, such that muscle injury occurs when muscles contract or stretch 
during normal use. As muscle damage progresses, connective tissue and fat replace muscle fibers, resulting in inexorable 
muscle weakness. 

Because  the  dystrophin  gene  is  located  on  the  X  chromosome,  DMD  occurs  primarily  in  young  boys,  although 
approximately 10% of female carriers show some disease symptoms. DMD is rare, and estimates of occurrence include 
approximately 1 in every 3,500 live male births, according to Parent Project Muscular Dystrophy and approximately 1 in 
every 5,000 live male births according to Ryder (2017) in the European Journal of Human Genetics. We estimate that there 
are between approximately 10,000 to 15,000 DMD patients in the United States. Several different types of mutation in the 
dystrophin gene can result in DMD, including deletion, duplication and nonsense mutations. A test known as multiplex 
ligation-dependent  probe  amplification  (MLPA)  can  detect  large  deletions  and  duplications,  which  account  for 
approximately 75% of all mutations. However, gene sequencing is required to identify small mutations such as nonsense 
mutations. We estimate that nonsense mutations account for approximately 13% of cases of DMD. Without treatment, 
patients with DMD typically lose walking ability by their early teens, require ventilation support in their late teens, and 
eventually experience premature death due to heart and lung failure. Even with medical care, most people with DMD die 
from cardiac or respiratory failure before or during their 30s. 

Marketing authorization matters 

Translarna for the treatment of nonsense mutation Duchenne muscular dystrophy 

European Economic Area 

We received marketing authorization from the European Commission in August 2014 for Translarna for the treatment of 
nmDMD in ambulatory patients aged five years and older in the 31 member states of the EEA, subject to annual renewal 
and  other  conditions.  In  July 2018,  the  European  Commission  approved  a  label-extension  request  to  our  marketing 
authorization for Translarna in the EEA to include patients from two to up to five years of age. In September 2018, we 
submitted to the EMA a label-extension request to our marketing authorization in the EEA to include patients who are 
non-ambulatory but the request received a negative opinion and the indication was not added. In July 2020, the European 
Commission approved the removal of the statement “efficacy has not been demonstrated in non-ambulatory patients” from 
the indication statement for Translarna. 

The marketing authorization is subject to annual review and renewal by the European Commission following reassessment 
by the EMA of the benefit-risk balance of continued authorization, which we refer to as the annual EMA reassessment. In 
June 2021, the European Commission renewed our marketing authorization, making it effective, unless extended, through 
August 5, 2022. In February 2022, we submitted a marketing authorization renewal request to the EMA. 

8 

This marketing authorization is further subject to a specific obligation to conduct and submit the results of an 18 month, 
placebo-controlled trial, followed by an 18 month open-label extension, which we refer to together as Study 041. We 
expect results from the placebo-controlled trial to be available in mid-2022. We then expect to submit a report on the 
placebo-controlled trial and the open-label extension data that has been collected to date to the EMA by the end of the 
third quarter of 2022, as required. 

Marketing authorization is required in order for us to engage in any commercialization of Translarna in the EEA, including 
through participation in the market access process and related pricing and reimbursement negotiations, on a country-by-
country basis with each country in the EEA, and is also required to make Translarna available under early access programs, 
or EAP programs. There is substantial risk that if we are unable to renew our EEA marketing authorization during any 
annual renewal cycle, if our product label is materially restricted, or if Study 041 does not provide the data necessary to 
maintain our marketing authorization, we would lose all, or a significant portion of, our ability to generate revenue from 
sales of Translarna in the EEA and other territories. 

See “Item 1. Business-Commercial Matters-Market Access Considerations” and “Item 1A. Risk Factors-Risks Related to 
the Development and Commercialization of our Product and our Product Candidates” and “-Risks Related to Regulatory 
Approval of our Product and our Product Candidates” for further information regarding the marketing authorization in the 
EEA, the market access process and related risks. 

As the marketing authorization holder, we are obligated to monitor the use of Translarna for nmDMD to detect, assess and 
take  required  action  with  respect  to  information  that  could  impact  the  safety  profile  of  Translarna  and  to  report  this 
information, through pharmacovigilance submissions, to the EMA. Following  its assessment of these submissions, the 
EMA can recommend to the European Commission actions ranging from the continued maintenance of the marketing 
authorization to its withdrawal. 

United States 

Translarna  is  an  investigational  new drug  in  the  United  States.  During  the  first  quarter of 2017,  we  filed  an  NDA  for 
Translarna for the treatment of nmDMD over protest with the FDA. In October 2017, the Office of Drug Evaluation I of 
the FDA issued a Complete Response Letter, or CRL, for the NDA, stating that it was unable to approve the application 
in its current form. In response, we filed a formal dispute resolution request with the Office of New Drugs of the FDA. In 
February 2018, the Office of New Drugs of the FDA denied our appeal of the CRL. In its response, the Office of New 
Drugs recommended a possible path forward for our ataluren NDA submission based on the accelerated approval pathway. 
This would involve a re-submission of an NDA containing the current data on effectiveness and safety of ataluren with 
new data to be generated on dystrophin production in nmDMD patients’ muscles. We followed the FDA’s recommendation 
and  collected, using newer  technologies  via procedures  and  methods  that  we designed, such  dystrophin  data  in  a new 
study, Study 045, and announced the results of Study 045 in February 2021. Study 045 did not meet its pre-specified 
primary endpoint. We expect results from the placebo-controlled trial of Study 041 to be available in mid-2022, and subject 
to a positive outcome in that study, we expect to re-submit the NDA. 

See “Item 1. Business-Government Regulation-The new drug and biologic approval process” below for further discussion 
with respect to the NDA process. See “Item 1. Business-Translarna (ataluren)” and “Item 1A. Risk Factors-Risks Related 
to the Development and Commercialization of our Product and our Product Candidates” and “-Risks Related to Regulatory 
Approval of our Product and our Product Candidates” for further detail regarding the results of our completed trials and 
studies  of  Translarna  for  the  treatment  of  nmDMD,  our  regulatory  strategy  in  the  United  States,  our  history  with 
submissions to the FDA and the related risks to our business. 

Other Territories 

Translarna received marketing authorization for the treatment of nmDMD in Israel and South Korea in 2015, Chile in 
2018,  Brazil in 2019  and Russia in 2020  and these licenses are currently active. Many territories outside of the EEA, 
including Israel, South Korea and Chile, reference and depend on the determinations by the EMA when considering the 
grant of a marketing authorization. It is unlikely that we would be able to maintain our marketing authorizations in these 
regions in the event the EMA decides not to renew or otherwise modifies or withdraws our marketing authorization in the 

9 

EEA. In addition, the marketing authorization for Translarna in Brazil and Russia are subject to renewal every five years. 
We  have been  pursuing  and expect  to  continue  to pursue marketing  authorizations for Translarna for  the  treatment of 
nmDMD in other regions. 

Emflaza for the treatment of Duchenne muscular dystrophy in the United States 

Emflaza, both in tablet and suspension form, received approval from the FDA in February 2017 as a treatment for DMD 
in patients five years of age and older in the United States. In June 2019, the FDA approved our label expansion request 
for Emflaza for patients two to five years of age. We estimate that there are between approximately 10,000 and 15,000 
DMD patients in the United States. 

Emflaza has a seven-year exclusive marketing period in the United States for its approved indications, commencing on the 
date  of  FDA  approval,  under  the  provisions  of  the  Orphan  Drug  Act of  1983,  or  the Orphan  Drug  Act.  See  “Item 1. 
Business-Government Regulation” for further discussion with respect to marketing protection we rely on. 

Tegsedi and Waylivra 

In  August 2018  we  entered  into  a  Collaboration  and  License  Agreement  with  Akcea  Therapeutics, Inc.,  or  Akcea,  a 
subsidiary of Ionis Pharmaceuticals, Inc., or Ionis, for the commercialization by us of Tegsedi, Waylivra and products 
containing those compounds in countries in Latin America and the Caribbean, or the PTC Territory. See “Item 1. Business-
Our Collaborations, License Agreements and Funding Arrangements-Tegsedi and Waylivra” below for further discussion 
with respect to this collaboration and license agreement. 

Tegsedi 

Tegsedi, a product of Ionis’ proprietary antisense technology, is an antisense oligonucleotide, or ASO, inhibitor of human 
transthyretin, or TTR, production. Tegsedi is the world’s first RNA-targeted therapeutic to treat patients with hereditary 
transthyretin amyloidosis, or hATTR amyloidosis. In October 2019, it received marketing authorization from ANVISA, 
the  Brazilian  health  regulatory  authority,  for  the  treatment  of  stage  1  or  stage  2  polyneuropathy  in  adult  patients  with 
hATTR amyloidosis in Brazil. Our marketing authorization for Tegsedi in Brazil is subject to renewal every five years. It 
has  also  received  marketing  authorization  in  the  United  States  and  EU  for  the  same  indication.  We  have  initiated 
our commercial launch for Tegsedi for the treatment of hATTR amyloidosis in Brazil and are continuing to make Tegsedi 
available in certain other countries within Latin America and the Caribbean through EAP programs. 

hATTR amyloidosis is a progressive, systemic and fatal inherited disease caused by the abnormal formation of the TTR 
protein and aggregation of TTR amyloid deposits in various tissues and organs throughout the body, including in peripheral 
nerves,  heart,  intestinal  tract,  eyes,  kidneys,  central  nervous  system,  thyroid  and  bone  marrow.  The  progressive 
accumulation of TTR amyloid deposits in these tissues and organs leads to sensory, motor and autonomic dysfunction 
often having debilitating effects on multiple aspects of a patient’s life. Patients with hATTR amyloidosis often present 
with a mixed phenotype and experience overlapping symptoms of polyneuropathy and cardiomyopathy. 

Ultimately,  hATTR amyloidosis generally results in death within three to fifteen years of symptom onset. Therapeutic 
options for the treatment of patients with hATTR amyloidosis are limited and there are currently no disease-modifying 
drugs approved for the disease. There are an estimated 50,000 patients with hATTR amyloidosis worldwide, including 
approximately 6,000 patients with polyneuropathic hATTR amyloidosis in Latin America. 

Waylivra 

Waylivra  is  an  ASO  that  has  received  marketing  authorization  in  the  EU  for  the  treatment  of  FCS,  subject  to  certain 
conditions.  The  United  States  and  EU  regulatory  agencies  have  granted  orphan  drug  designation  to  Waylivra  for  the 
treatment  of  FCS.  In  connection  with  the  marketing  approval  for  Waylivra  in  the  EU,  the  European  Commission  is 
requiring  Akcea  to  provide  results  of  a  study  based  on  a  registry  of  patients  to  investigate  how  blood  checks  and 
adjustments to frequency of injections are carried out in practice and how well they work to prevent thrombocytopenia 
and bleeding in FCS patients taking Waylivra. In August 2021, ANVISA approved Waylivra as the first treatment for FCS 

10 

in Brazil and we have initiated our commercial launch in Brazil while continuing to make Waylivra available in certain 
other countries within Latin America and the Caribbean through EAP programs. Our marketing authorization for Waylivra 
in Brazil is subject to renewal every five years. 

FCS is an ultra-rare disease caused by impaired function of the enzyme lipoprotein lipase, or LPL, and characterized by 
severe hypertriglyceridemia (>880mg/dL) and a risk of unpredictable and potentially fatal acute pancreatitis. Because of 
limited LPL function, people with FCS cannot break down chylomicrons, lipoprotein particles that are 90% triglycerides. 
In addition to pancreatitis, FCS patients are at risk of chronic complications due to permanent organ damage. They can 
experience daily symptoms including abdominal pain, generalized fatigue and impaired cognitions that affect their ability 
to  work.  People  with  FCS  also  report  major  emotional  and  psychosocial  effects  including  anxiety,  social  withdrawal, 
depression and brain fog. There is no effective therapy for FCS currently available. 

Additionally, we submitted an application to ANVISA in December 2021 for the approval of Waylivra for the treatment 
of FPL and we expect a regulatory decision on approval from ANVISA in the second half of 2022. FPL is a rare genetic 
metabolic disease characterized by selective, progressive loss of body fat (adipose tissue) from various areas of the body 
leading to ectopic fat deposition in liver and muscle and development of insulin resistance, diabetes, dyslipidemia and 
fatty liver disease. Individuals with FPL often have reduced subcutaneous fat in the arms and legs and the head and trunk 
regions  may  or  may  not  have  loss  of  fat.  Conversely,  affected  individuals  may  also  have  excess  subcutaneous  fat 
accumulation in other areas of the body, especially the neck, face and intra-abdominal regions. 

Evrysdi 

Our SMA program, as described below, has one approved product, Evrysdi, which was approved by the FDA in August 
2020 for the treatment of SMA in adults and children two months and older and by the European Commission in March 
2021 for the treatment of 5q SMA in patients two months and older with a clinical diagnosis of SMA Type 1, Type 2 or 
Type 3 or with one to four SMN2 copies. Evrysdi also received marketing authorization for the treatment of SMA in Brazil 
in October 2020 and Japan in June 2021. In January 2022, the FDA granted priority review of a supplemental new drug 
application for Evrysdi to expand the indication to include pre-symptomatic infants under two months old with SMA. 

SMA is a genetic neuromuscular disease characterized by muscle wasting and weakness. The disease generally manifests 
early in life. SMA is caused by mutation or deletion of the Survival of Motor Neuron 1, or SMN1, gene that encodes the 
survival of motor neuron, or SMN, protein. The SMN protein is critical to the health and survival of the nerve cells in the 
spinal cord responsible for muscle contraction. A second gene, Survival of Motor Neuron 2, or SMN2, is very similar to 
SMN1, contains a T nucleotide at position 6 in exon 7 and produces low, insufficient levels of functional SMN protein 
due to alternative splicing of exon 7. According to the SMA Foundation, SMA is the leading genetic cause of death in 
infants and toddlers. Approximately 1 in 10,000 children is born with the disease. We estimate that there are between 
20,000 to 30,000 children and adults living with SMA in the United States, Europe and Japan. 

Using our splicing technology and in collaboration with the SMA Foundation and Roche, we identified highly potent small 
molecule splicing modifiers that, in non-clinical studies in cultured cells derived from patients with SMA, increased both 
the inclusion of exon 7 in the SMN2 messenger RNA, or mRNA, transcript and the levels of SMN protein produced by 
the  SMN2  gene.  Importantly,  in  studies  in  transgenic  mice  carrying  only  the  SMN2  gene,  these  orally  bioavailable 
compounds penetrated the blood-brain barrier and increased the levels of full-length SMN2 mRNA and protein in brain, 
spinal cord, muscle and other tissues. In these same mouse studies, treatment with these compounds resulted in increased 
survival, restoration of body weight, prevention of motor neuron loss and improved motor function. 

In  November 2011,  we  entered  into  a  License  and  Collaboration  Agreement,  or  the  SMA  License  Agreement, by  and 
among us, Roche and, for the limited purposes set forth therein, the SMA Foundation under the SMA program, which 
included a $30 million upfront payment, the potential for up to $460 million in milestone payments, and royalties on net 
sales. Roche is financially responsible for pursuing clinical development of compounds from the research program under 
the  collaboration  and  then  commercializing  any  resulting  products.  We  have  recognized  $160.0  million  in  milestone 
payments from Roche as of December 31, 2021, and we had recognized $59.4 million royalties on net sales pursuant to 
the SMA License Agreement as of December 31, 2021. We also previously received $13.3 million in sponsored research 
funding for this program from the SMA Foundation. 

11 

In July 2020, we entered into a Royalty Purchase Agreement with RPI 2019 Intermediate Finance Trust, or RPI, and, for 
the limited purposes set forth in the agreement, Royalty Pharma PLC, or the Royalty Purchase Agreement. Pursuant to the 
Royalty Purchase Agreement, we sold to RPI 42.933%, or the Assigned Royalty Payment, of our right to receive sales-
based royalty payments, or the Royalty, on worldwide net sales of Evrysdi and any other product developed pursuant to 
the SMA License Agreement. In consideration for the sale of the Assigned Royalty Payments, RPI paid us $650.0 million 
in cash consideration. We have retained a 57.067% interest in the Royalty and all economic rights to receive the remaining 
potential regulatory and sales milestone payments under the SMA License Agreement. The Royalty Purchase Agreement 
will terminate 60 days following the earlier of the date on which Roche is no longer obligated to make any payments of 
the Royalty pursuant to the SMA License Agreement and the date on which RPI has received $1.3 billion in respect of the 
Assigned Royalty Payments. 

The Evrysdi clinical development program is comprised of several studies evaluating Evrysdi in a broad SMA patient 
population covering the ages from newborns to 60 years old. The four ongoing studies are Firefish (infantile onset SMA; 
age at enrollment of one to seven months), Sunfish (later onset SMA; age at enrollment of two to 25 years), Jewelfish 
(patients  who  previously  received  other  SMA  targeted  therapies;  age  at  enrollment  of  six months  to  60 years),  and 
Rainbowfish (pre-symptomatic patients; age at enrollment of newborns to 6 weeks). 

The Sunfish study was initiated in October 2016. Sunfish is a two-part clinical study, initiated in pediatric and adult type 
2 and type 3 SMA patients to investigate the safety, tolerability, and efficacy of Evrysdi. Based on the results from part 
one  of  Sunfish,  dosing  for  the  second  part  of  the  study  was  selected  and  the  pivotal  part  two  of  Sunfish  initiated  in 
October 2017, which triggered a $20.0 million milestone payment to us from Roche. The majority of the patients in the 
study were older, had more progressed disease, and had lower baseline scores on motor function scales relative to other 
clinical  studies  in  this  population.  The  study  showed  statistically  significant  results  in  primary  and  key  secondary 
endpoints.  The primary endpoint of part 2 was changed from baseline in the total Motor Function Measure 32, or MFM-32, 
score at Month 12. Both part 1 and part 2 of the study are being followed by an ongoing open-label extension. 

In December 2016, a two-part clinical study, called Firefish, initiated in infants with type 1 SMA to investigate safety, 
tolerability, and efficacy of Evrysdi. Both parts of Firefish are open-label studies. Part one of Firefish was a dose-finding 
study in 21 infants. The primary objective of part 1 was to assess the safety profile of Evrysdi in infants and determine the 
dose for part 2. After 16 months of treatment, over 82% (14/17) of the high dose babies achieved a greater than or equal 
to 4-point increase in CHOP-INTEND score compared to baseline, a rating to evaluate the motor skills of patients with 
type 1 SMA developed by the Children’s Hospital of Philadelphia. Moreover, 86% (18/21) of infants were event-free after 
receiving Evrysdi for 16 months. Previously published natural history data indicate that in comparable historic cohorts the 
median age of event-free survival for type 1 SMA infants is between 8 and 10.5 months. In addition, SMN protein level 
increases of up to 6.5-fold were observed after 28 days of dosing and the increase was sustained. 

Based on the results from part 1 of Firefish, part 2 of Firefish was initiated in March 2018 and completed recruitment in 
November 2018 with 41 type 1 SMA infants enrolled. The study met its primary endpoint of proportion of infants who are 
sitting without support after 12 months of treatment, as assessed in the Gross Motor Scale of the Bayley Scales of Infant 
and Toddler development – Third Edition (BSID-III) (defined as sitting without support for 5 seconds). 12 out of 41 babies 
demonstrated the ability to sit without support in order to meet the primary endpoint in part two. Natural history indicates 
that type 1 SMA babies never achieve this milestone. 

an 

study 

open-label 

investigating 

Jewelfish, 
and 
pharmacokinetics/pharmacodynamic  relationship  of  Evrysdi  in  patients  aged  from  6 months  to  60 years  with  SMA 
previously  treated  with  one of  several  experimental  or  approved  SMA  therapies,  initiated  in  the  first  quarter  of  2017. 
Preliminary  pharmacodynamic  data  from  twelve  Jewelfish  patients  presented  in  October 2018  at  the  World  Muscle 
conference  demonstrated  sustained  >2-fold  increase  in  median  SMN  protein  levels  versus  baseline  over  12 months  of 
treatment. Also, Evrysdi was well tolerated, with no drug-related adverse events leading to withdrawal from the study. 
The study has completed recruitment. 

pharmacokinetics, 

tolerability, 

safety, 

the 

Rainbowfish  is  an  open-label,  single-arm,  multicenter  study,  investigating  the  efficacy,  safety,  pharmacokinetics  and 
pharmacodynamics of Evrysdi in babies, from birth to six weeks of age (at first dose) with genetically diagnosed SMA 
who  are  not  yet  presenting  with  symptoms.  The  study  is  currently  recruiting.  Included  in  the  supplemental  new  drug 

12 

application we submitted to the FDA to expand Evrysdi’s indication to include pre-symptomatic infants under two months 
old with SMA was interim data from Rainbowfish.  This data showed that 80 percent of pre-symptomatic infants with 
SMA  treated  with  Evrysdi  for  at  least  12  months  achieved  motor  milestones  such  as  sitting  without  support,  rolling, 
crawling, standing unaided, and walking independently.  

Diversified Development Pipeline 

Our pipeline has a number of development programs in the clinical stages. These include splicing, gene therapy, Bio-e, 
metabolic and oncology programs and studies of emvododstat for COVID-19 as well as studies in our current commercial 
products for maintaining authorizations, label extensions and additional indications. 

Splicing Platform 

Our  splicing  platform  focuses  on  the  development  of  innovative  therapies  for  diseases,  such  as  SMA,  that  involve 
regulation of mRNA splicing in the cell.  

In addition to Evrysdi and our SMA program, our splicing platform also includes PTC518, which is being developed for 
the treatment of HD. HD is a neurodegenerative and progressive brain disorder caused by a toxic gain-of-function triplet 
repeat expansion in the Huntingtin gene resulting in uncontrolled movements and cognitive loss. There are currently no 
drugs or disease-modifying therapies approved to delay the onset or slow the progression of HD. We believe that there are 
approximately 135,000 HD patients globally. PTC518 is an orally bioavailable molecule with broad central nervous system 
and  systemic  distribution  that  has  been  designed  to  target  Huntingtin  protein  expression  with  high  selectivity  and 
specificity.  We  announced  the  results  from  our  Phase  1  study  of  PTC518  in  healthy  volunteers  in  September  2021 
demonstrating  dose-dependent  lowering  of  huntingtin  messenger  ribonucleic  acid  and  protein  levels,  that  PTC518 
efficiently crosses blood brain barrier at significant levels and that PTC518 was well tolerated.  We expect to initiate a 
Phase 2 study of PTC518 in the first quarter of 2022. 

Gene Therapy Platform 

Our gene therapy platform focuses on the development of innovative therapies for rare, debilitating diseases of the CNS. 
Our lead gene therapy product candidate is PTC-AADC for the treatment of AADC deficiency. AADC deficiency is a rare 
CNS disorder arising from reductions in the enzyme AADC that result from mutations in the DOPA decarboxylase gene. 
AADC is the enzyme responsible for the conversion of L-dopa to dopamine. Dopamine is a key neurotransmitter that acts 
within the striatum (caudate and putamen), a component of the brain’s deep grey matter, to modulate output of neurons 
that project to the motor and premotor cortices of the brain that plan and execute normal motor function. Dopamine is 
required in the brain for humans to develop and maintain proper motor function. 

AADC  deficiency  is  a  monogenic  disorder  of  neurotransmitter  synthesis  that  manifests  in  young  children  and  most 
commonly  results  in  profound  developmental  delay,  often  seen  as  complete  arrest  of  motor  development.  AADC 
deficiency  generally  causes  the  inability  to  develop  motor  control,  resulting  in  breathing,  feeding,  and  swallowing 
problems, frequent hospitalizations, and the need for life-long care. On average, patients with AADC deficiency die in the 
first  decade  of  life  due  to  profound  motor  dysfunction  and  secondary  complications  such  as  choking,  hypoxia,  and 
pneumonia. Currently, no treatment options are available for the underlying cause of the disorder, and care is limited to 
palliative options with significant burden on caregivers. 

The prevalence of AADC deficiency has been estimated to be approximately 5,000 patients worldwide, with a live-birth 
incidence of up to 1 in 40,000 worldwide. While several diagnostic tests for AADC deficiency are available, we believe 
the condition remains largely undiagnosed or misdiagnosed and may be confused with cerebral palsy. 

PTC-AADC is an adeno-associated virus, or AAV, gene therapy, which has been assessed in two completed clinical trials, 
and one ongoing trial. The two completed trials include a total of 18 children with severe AADC deficiency who were 
treated with a one-time total dose of 1.8 x 1011 vg of PTC-AADC during a single procedure in which the gene therapy was 
administered directly to the region of the brain, called the putamen, where dopamine is made and released. The targeted 
micro-dosing  approach  administering  small  amounts  of  gene  therapy  directly  to  focal  regions  of  affected  cells  in  the 

13 

putamen has the benefit of keeping the supply requirements for materials low, improving access of the therapeutic gene to 
key cells, potentially limiting immune and complement-mediated responses and reducing the risk of off-target uptake and 
excretion of the gene therapy by the liver and kidneys. To date, results from these trials suggest that patients may have a 
gain  of  motor  functions  and  improvement  in  cognitive  scales  following  gene  therapy  administration  and  have  shown 
significant increases in motor function, which contrasts with the published natural history. 

The two completed clinical trials, AADC-1601, a trial in which patients were enrolled under individual compassionate use 
consents, and AADC-010, were both single-arm, open-label, interventional trials that enrolled a total of 18 patients. The 
primary and secondary objectives of these trials were to assess the safety and efficacy of PTC-AADC administered via 
bilateral putaminal-infusions in patients with severe AADC deficiency at a total one-time dose of 1.8 x 1011 vg. Study 
enrollment  required  a  diagnosis  of  AADC  deficiency,  defined  as  decreased  homovanilic  acid,  or  HVA, 
and 5-hydroxyindoleacetic  acid,  or  5-HIAA,  and  elevated  levels  of  L-DOPA  in  the  cerebrospinal  fluid,  or  CSF,  the 
presence of more than one DDC gene mutation, and the presence of clinical symptoms of AADC deficiency (including 
developmental delay, hypotonia, dystonia, and oculogyric crisis), and a patient age of older than 2 years. 

Patients were evaluated monthly for safety assessments and every three months for efficacy assessments that included tests 
of motor developmental testing (Peabody Developmental Motor Scale, Second Edition, or PDMS-2, and Alberta Infant 
Motor Scale, or AIMS) through the first year after treatment with PTC-AADC and at periodic intervals thereafter through 
five years following treatment. The PDMS-2 and AIMS are validated scales used to assess motor skills in young children. 
Pharmacodynamic testing of CNS AADC activity over time included analyses of CSF neurotransmitter metabolites and 
F-DOPA PET imaging intervals, also through five years. 

8 patients were enrolled in the AADC-1601 study. 10 patients were enrolled in the AADC-010 study. In both studies, the 
average age of patients was less than 5 years of age. 

At baseline, patients had no functional movement and failed to achieve any motor milestones, including head control, 
sitting or standing capabilities, consistent with the published natural history of severe AADC deficiency. Compared to 
baseline,  at  one-year  and  at  five-years  after  PTC-AADC  administration,  patients  had  objective  evidence  of  de  novo 
dopamine production  as  visualized  by  F-DOPA  PET  imaging  of  the  brain,  consistent  with  successful  and  stable  gene 
expression and enzyme activity over time. 

Based  on  preliminary  analysis,  following  administration  of  PTC-AADC,  the  combined  group  of  patients  showed 
significant improvements from baseline capabilities at one-year post-treatment in functional motor skills assessed with the 
PDMS-2 total score, as well as on the locomotion, grasping, visual-motor integration and stationary subscales. Significant 
improvements from baseline at one-year post-treatment were also observed for the combined group of patients on the 
AIMS total score and on the prone, supine, sit and stand subscales. 

Compared to published natural history data, patients in these trials showed statistically significant improvements at both 
two-  and  five-year  post-treatment  in  achievement  of  motor  milestones  of  full  head  control  (at  2  and  5 years),  sitting 
unassisted (at 2 and 5 years) and standing with support (at 5 years), reinforcing the clinical benefit and sustainability of 
functional motor improvements. 

Surgical injection of PTC-AADC in both completed trials was well tolerated, with no adverse events occurring during the 
surgical  procedure.  Adverse  events  were  generally  associated  with  the  disease  state.  The  most  frequent  adverse  event 
associated with PTC-AADC was dyskinesia and these events completely resolved over time. No serious adverse events 
have been attributed to PTC-AADC. 

The ongoing clinical trial, AADC-011, is a single-center, open-label trial to assess the efficacy and safety of PTC-AADC 
in patients with AADC deficiency. The primary outcomes for this trial include assessing a change in the PDMS-2 score 
and measuring the change in the neurotransmitter metabolite HVA or 5-HIAA in the cerebrospinal fluid. 10 patients have 
been enrolled and treated to date. With these 10 patients, we now have 28 patients from our three trials being evaluated in 
safety and efficacy studies. 

14 

An  end-of-phase  2  meeting  was  held  with  the  FDA  in  July 2017,  and  the  clinical,  non-clinical  and  chemistry, 
manufacturing and control, or CMC, data available to date from the two completed clinical trials were reviewed. The FDA 
provided  feedback  indicating  that  the  clinical  and  non-clinical  data  available  to  date  were  sufficient  to  support  the 
submission of a BLA without undertaking additional trials or studies at this time. In a late 2019 interaction with the FDA, 
the agency requested additional information concerning the use of the commercial delivery system for PTC-AADC in 
young patients. Based on the FDA input, we intend to provide additional information concerning the use of the commercial 
cannula for PTC-AADC in young patients. Our ability to gather such information was previously delayed by hospitals 
generally canceling elective surgeries in response to the COVID-19 pandemic and other ongoing administrative delays 
resulting from the COVID-19 pandemic. We expect to submit a BLA to the FDA in the second quarter of 2022. 

In January 2020, we submitted an MAA to the EMA for the treatment of AADC deficiency with PTC-AADC in the EEA. 
As a result of the COVID-19 pandemic, certain of the third-party development and manufacturing organizations that we 
contract with for analytical testing prioritized materials and testing kits to support COVID-19 testing, diverted employees 
to  support  COVID-19  related  programs  and  reduced  their  workforce  to  comply  with  social  distancing  requirements 
imposed in connection with the COVID-19 pandemic. As a result of this shift in resources, we experienced a delay in 
generating analytical data needed to respond to questions sent by the EMA regarding our MAA for PTC-AADC for the 
treatment  of  AADC  deficiency  in  the  EEA.  Following  a  clock  stop  extension,  we  submitted  responses  to  the  EMA’s 
questions.  Subsequently,  due  to  delays  related  to  responsive  measures  to  the  COVID-19  pandemic  taken  in  Europe, 
including travel bans and quarantines, the CHMP required additional time to complete its pre-approval inspections and 
imposed a  clock  stop  extension with  respect  to  our  MAA  for  PTC-AADC.  In  the  fourth  quarter  of  2021,  the  EMA 
requested additional data in support of our manufacturing process. We expect an opinion from the CHMP in April 2022. 

PTC-AADC for the treatment of AADC deficiency has orphan drug designation in the United States and EU, and rare 
pediatric disease designation in the United States, and upon BLA approval the FDA may grant us a priority review voucher. 

If PTC-AADC for the treatment of AADC deficiency receives FDA approval, we expect that PTC-AADC would have a 
twelve-year exclusive marketing period in the United States for the approved indication, commencing on the date of FDA 
approval, under the provisions of the Biologics Price Competition and Innovation Act of 2009, or BPCIA, as well as a 
concurrent  seven-year  exclusive  marketing  period,  which  would  commence  on  the  date  of  FDA  approval,  under  the 
provisions of the Orphan Drug Act. We expect to rely on the twelve-year BPCIA regulatory exclusivity and concurrent 
seven-year Orphan Drug Act exclusivity to commercialize PTC-AADC in the United States, if it is approved. Due to its 
orphan designation in the EMA, we anticipate that PTC-AADC would have similar market exclusivities in the EU, if it is 
approved. 

See “Item 1. Business-Government Regulation-The new drug and biologic approval process” below for further discussion 
with respect to the BLA and MAA process. See “Item 1A. Risk Factors-Risks Related to our Gene Therapy Platform” and 
“-Risks Related to Regulatory Approval of our Product and our Product Candidates” for further detail regarding the related 
risks to the development, regulatory process and commercialization of gene therapy products. 

Bio-e Platform 

Our  Bio-e  platform  consists  of  small  molecule  compounds  that  target  oxidoreductase  enzymes  that  regulate  oxidative 
stress and inflammatory pathways central to the pathology of a number of CNS diseases. Oxidation-reduction, or redox, 
reactions are an essential component of the generation and regulation of energy in living systems. These reactions are 
regulated through a set of enzymes known as oxidoreductase enzymes that uniquely require the transfer of an electron, or 
a redox chemical reaction, to affect their biological activity.  

One of the advanced molecules in our Bio-e platform is vatiquinone. Vatiquinone is a small molecule orally bioavailable 
compound that has been in development for inherited mitochondrial diseases and related genetic disorders of oxidative 
stress.  Vatiquinone  targets  15-lipoxygenase,  or  15-LO,  a  key  regulator  of  oxidative  stress,  lipid-based  neuro-
inflammation, alpha-synuclein  oxidation  and  aggregation and  cell  death.  In  the  third  quarter  of  2020,  we  initiated  a 
registration-directed  Phase  2/3  randomized,  placebo-controlled  trial  of  vatiquinone  in  approximately  60  children  with 
mitochondrial disease associated seizures, called MIT-E. All subjects will be followed for one month to ensure a baseline 
seizure frequency, and then will be randomized to receive vatiquinone or placebo for six months. We have experienced 

15 

delays in enrolling this trial as some patients have been unable or hesitant to travel to clinical trial sites due to the COVID-
19 pandemic and now anticipate results from this trial to be available in the fourth quarter of 2022. Mitochondrial disease 
associated seizures is a highly morbid condition of refractory seizures in patients with inherited mitochondrial disease. We 
estimate that there are approximately 20,000 patients with mitochondrial disease associated seizures globally. The clinical 
rationale for the MIT-E trial is based on reports of decreased seizure frequency, disruption of status epilepticus and reduced 
mortality  risk  and  disease-associated  morbidity  recorded  through  compassionate  use  studies  of  vatiquinone  in 
mitochondrial disease patients conducted in the United States and EU. 

Additionally, we initiated a registration-directed Phase 3 trial of vatiquinone in approximately 110 patients with Friedreich 
ataxia  in  the  fourth  quarter  of  2020,  called  MOVE-FA.  The  MOVE-FA  trial  is  an  18-month  parallel  arm,  placebo-
controlled  study  evaluating  vatiquinone  versus  placebo  in  children  and  young  adults  with  Friedreich  ataxia.  We  have 
completed  enrollment  for  the  MOVE-FA  trial  and  we  anticipate  results  to be  available in  the  second  quarter of  2023. 
Friedreich ataxia is a rare and life-shortening neurodegenerative disease caused by a single defect in the FXN gene which 
causes reduced production of the frataxin protein. We believe that there are approximately 25,000 Friedreich ataxia patients 
globally. Vatiquinone has previously been studied in Friedreich ataxia patients in a Phase 2 trial that included a six-month 
placebo-controlled phase followed by an 18-month open label extension. In this trial,  long-term vatiquinone treatment 
(18-24 months)  was  associated  with  an  improvement  in  overall  disease  severity  and  neurological  function  relative  to 
natural history. Vatiquinone has been dosed in over 500 subjects and has been generally well-tolerated in the clinic. 

The other advanced molecule in our Bio-e platform is PTC857, a small molecule orally bioavailable compound that targets 
15-LO and is in development for the potential treatment of adult CNS patients. In the third quarter of 2021, we completed 
a Phase 1 trial in healthy volunteers to evaluate the safety and pharmacology of PTC857. PTC857 was found to be well-
tolerated with no reported serious adverse events while demonstrating predictable pharmacology. We expect to initiate a 
Phase 2 trial of PTC857 for ALS in the second quarter of 2022. ALS is a rapidly progressing neurodegenerative disease 
caused  by  oxidative  damage  which  leads  to  neuronal  cell  death  and  muscular  atrophy.  We  believe  that  there  are 
approximately 150,000 ALS patients globally. 

Metabolic Platform 

PTC923 is an oral formulation of synthetic sepiapterin, a precursor to intracellular tetrahydrobiopterin, which is a critical 
enzymatic cofactor involved in metabolism and synthesis of numerous metabolic products. PTC923 has been pursued as 
a  possible  treatment  for  orphan  metabolic  diseases  associated  with  defects  in  the  tetrahydrobiopterin  biochemical 
pathways, including PKU. PKU is an inborn error of metabolism caused predominantly by mutations in the phenylalanine 
hydroxylase gene resulting in toxic buildup of the amino acid phenylalanine, or Phe, in the brain, and, if left untreated, 
severe and irreversible disabilities such as permanent intellectual disability, seizures, delayed development, behavioral 
problems  and  possibly  psychiatric  disorders  can  occur.  We  believe  that  there  are  approximately  58,000  PKU  patients 
globally. In December 2019, it was announced that the Phase 2 trial for PTC923 as a potential treatment for PKU met its 
primary  and  secondary  endpoints,  achieving  statistically-significant  and  clinically-meaningful  reduction  in  blood  Phe 
levels compared to both baseline and an active control group. We initiated a registration-directed Phase 3 trial for PTC923 
for PKU in the third quarter of 2021 and expect results from this trial to be available by the end of 2022. 

Oncology Platform 

We have two oncology agents that are in clinical development, unesbulin and emvododstat. Unesbulin is a small molecule 
inhibitor of tubulin polymerization that is associated with cell cycle arrest. In addition, administration is associated with a 
hyperphosphorylation of tumor BMI1 protein that subsequently leads to BMI1 protein degradation and reduction in BMI1 
protein function. We have assessed unesbulin in a Phase 1 multi-center study in patients with advanced solid tumors. We 
are also assessing unesbulin for the treatment of diffuse intrinsic pontine glioma, or DIPG. DIPG is a rapidly fatal pediatric 
cancer with 90% of patients dying within two years of diagnosis. There are approximately 300 patients diagnosed annually 
in the United States. We completed a Phase 1 dose-escalation trial in DIPG patients in the fourth quarter of 2021 and we 
expect to initiate a registration-directed Phase 2 trial of unesbulin for the treatment of DIPG in the third quarter of 2022. 

Unesbulin is also being evaluated in leiomyosarcoma, or LMS, in patients who have relapsed or are refractory to current 
treatments.  LMS  is  a  type  of  sarcoma  that  manifests  as  malignant  soft  tissue  tumors  of  muscle  tissue.  Preclinical 

16 

evaluations  suggested  that  unesbulin  had  synergistic  effects  in  combination  with  dacarbazine.  Approximately  4,000 
patients are diagnosed with LMS annually in the United States. We completed a Phase 1 dose escalation study of unesbulin 
for LMS in the fourth quarter of 2021. Unesbulin in combination with dacarbazine was found to be well-tolerated and a 
dose was selected for subsequent trials. We expect to initiate a registration-directed Phase 2/3 trial of unesbulin for the 
treatment of LMS in the second quarter of 2022. 

We completed our Phase 1 trial evaluating emvododstat, a small molecule dihydrooratate dehydrogenase inhibitor that 
inhibits de novo pyrimidine nucleotide synthesis, in AML in the fourth quarter of 2021. We expect to provide further 
updates regarding our emvododstat program at a later date. 

AML is a rapidly progressing hematologic cancer that causes uncontrolled growth of immature blast cells in the bone 
marrow preventing formation of normal blood cells. It may arise as a primary cancer or result from patient exposure to 
prior cytotoxic and/or radiation therapy. Approximately 20,000 new patients are diagnosed annually in the United States. 

We received grant funding of $5.4 million for our oncology platform from the Wellcome Trust. To the extent that we 
develop and commercialize program intellectual property, excluding emvododstat, on a for-profit basis ourselves or in 
collaboration  with  a  partner  (provided  we  retain  overall  control  of  worldwide  commercialization),  we  may  become 
obligated to pay to Wellcome Trust development and regulatory milestone payments. Our first such milestone payment 
of $0.8  million to Wellcome Trust  occurred  in  the  second  quarter  of  2016.  For  additional  information,  see  “Item 1. 
Business – Our Collaborations and Funding Arrangements”. 

Emvododstat for COVID-19 

In June 2020, the FDA authorized the initiation of a Phase 2/3 clinical trial evaluating emvododstat as a potential treatment 
for COVID-19. Emvododstat is an oral investigational drug with a novel dual-mechanism of action that we believe has the 
potential  to  address  the  two  crucial  elements  of  COVID-19:  (i)  the  high  viral  replication  and  (ii)  the  uncontrolled 
inflammatory response that ensues after infection. The integrated Phase 2/3 study, which has been initiated and is being 
conducted in two stages, will evaluate the efficacy and safety of emvododstat in patients hospitalized with COVID-19. 
The primary objective of the study is to evaluate the clinical efficacy of emvododstat compared with placebo assessed by 
time to respiratory improvement in adult individuals hospitalized with COVID-19. In February 2021, we announced the 
completion of the first stage of the Phase 2/3 trial. We expect results from this trial to be available in the first half of 2022. 
For a discussion of the risks related to the development of emvododstat as a potential treatment for COVID-19, please see 
“Item  1A.  Risk  Factors-Risks  Related  to  the  Development  and  Commercialization  of  our  Product  and  our  Product 
Candidates - We face risks related to the development of emvododstat as a potential treatment for COVID-19 and we may 
ultimately be unsuccessful in developing a treatment for the virus in a timely manner or at all. Even if we are able to 
produce a drug that successfully treats the virus, there is significant competition in the search for a treatment for COVID-
19 and our product would not be the only commercially available treatment.”. 

Translarna (ataluren) 

Mechanism of action 

We discovered Translarna by applying our technologies to identify molecules that promote or enhance the suppression of 
nonsense mutations. Nonsense mutations are implicated in a variety of genetic disorders. Nonsense mutations create a 
premature stop signal in the translation of the genetic code contained in mRNA and prevent the production of full-length, 
functional proteins. Based on our research, we believe that Translarna interacts with the ribosome, which is the component 
of the cell that decodes the mRNA molecule and manufactures proteins, to enable the ribosome to read through premature 
nonsense stop signals on mRNA and allow the cell to produce a full-length, functional protein. As a result, we believe that 
Translarna has the potential to be an important therapy for genetic disorders which are the result of a nonsense mutation. 
Genetic tests are available for many genetic disorders, including those noted above, to determine if the underlying cause 
is a nonsense mutation. Translarna has been generally well-tolerated in all of our clinical trials to date, which have enrolled 
over 1,000 individuals to date. 

17 

Planned and ongoing clinical development of Translarna in nonsense mutation Duchenne muscular dystrophy 

Study 041 

Overview. As a specific obligation to our marketing authorization in the EEA, we are required to conduct and submit to 
the  EMA  the  results  of  a  three-year  clinical  trial  to  confirm  the  efficacy  and  safety  of  Translarna  in  the  treatment  of 
ambulatory patients with nmDMD aged five years or older. The trial is comprised of two stages: an 18-month randomized, 
double-blind,  placebo  controlled  clinical  trial  followed  by  an  18-month  open  label  extension  period.  We  refer  to  the 
18-month clinical trial portion as “Stage 1” and the 18-month extension period as “Stage 2”. We refer to Stage 1 and Stage 
2 together as Study 041. As a condition to our marketing authorization, we are required to submit results from Stage 1 and 
the data that has been collected to date for Stage 2 to the EMA by the end of the third quarter of 2022. The protocol for 
Study 041 has been approved by the CHMP. We expect results from Stage 1 of Study 041 to be available in mid-2022. 

For  a  discussion  of  the  risks  related  to  conducting  clinical  trials,  in  general,  and  Study  041,  in  particular,  please  see 
“Item 1A. Risk  Factors-Risks  Related  to  the  Development  and  Commercialization  of  our  Product  and  our  Product 
Candidates” and “-Risks Related to Regulatory Approval of our Product and our Product Candidates”. 

Enrollment. According to the study protocol, Study 041 enrolled nmDMD patients aged five years and above who achieve 
a 6-minute walk distance, or 6MWD, equal to or greater than 150 meters at three pre-treatment evaluation times (screening, 
baseline day one and baseline day two), tested as set forth in the protocol. Qualified participants also needed to perform 
timed function tests of running/walking 10 meters, climbing/descending four stairs and standing from supine within 30 
seconds at both screening and baseline, and meet the other criteria set forth in the protocol. 

We  completed  enrollment  of Study  041  in  the  fourth quarter  of  2020.  Of  the  363 patients  enrolled  in  Study  041,  185 
patients meet the criteria for inclusion in the primary analysis population, which we refer to as the modified intention-to-
treat population, or mITT. Patients included in the mITT must be at least 7, but less than 16, years old, with a 6MWD of 
equal to or greater than 300 meters and a stand from supine time of five seconds or more, each as tested at screening and 
baseline. 

Objectives and endpoints. The primary objective of Study 041 is to evaluate the effect of Translarna on ambulation and 
endurance as assessed by the 6-minute walk test, or 6MWT. Based on the study protocol, the primary analysis of Stage 1 
will evaluate the difference in slope of change in 6MWD from baseline to week 72 between Translarna and placebo in the 
mITT population. Data from participants who do not qualify for inclusion in the mITT will be used for summary and 
analysis of efficacy endpoints. 

Slope of change in 6MWD over 144 weeks will also be assessed as a secondary endpoint at the conclusion of Stage 2, and 
the consistency of the results at 144 weeks against week 72 will be assessed. Changes in 6MWD from baseline to week 
72 and week 144 respectively will also be assessed as secondary endpoints. 

A secondary objective of Study 041 is to determine the effects of Translarna on ambulation and burst activity as assessed 
by timed function tests (10-meter run/walk, 4-stair stair-climb, and 4-stair stair descend). Each timed function test will be 
analyzed as a secondary endpoint for both the mITT and ITT populations, at the end of Stage 1 and Stage 2. A separate 
analysis will evaluate 10-meter run/walk results in participants with a baseline 6MWD below 300 meters. An additional 
analysis will evaluate a composite endpoint of average change in times to run/walk 10 meters, climb 4 stairs, and descend 
4 stairs. We will also assess each of time to loss of ambulation, stair-climbing and stair-descending over 72 weeks and 
over 144 weeks. 

Determination  of  the  effects  of  Translarna  on  lower-limb  muscle  function  as  assessed  by  the  North  Star  Ambulatory 
Assessment,  or  NSAA,  a  functional  scale  designed  for  boys  affected  by  DMD,  will  serve  as  an  additional  secondary 
objective. NSAA scores will be analyzed as secondary endpoints for both the mITT and ITT populations, at the end of 
Stage 1 and Stage 2. A separate analysis for Stage 2 will evaluate changes in total score in participants with a baseline 
6MWD of equal to or greater than 400 meters and under 7 years of age. We will also assess the risk of loss of NSAA items 
over 72 weeks and 144 weeks. 

18 

The safety profile of Translarna also will be evaluated throughout Stage 1 and Stage 2 as a secondary objective. 

Certain exploratory endpoints will also be assessed in Study 041. In patients aged 7 years and above, change from baseline 
in  upper  limb  function  will  be  assessed  using  both  functional  testing  and  parent/caregiver-reported  questionnaires.  In 
patients under 7 years of age, muscle strength will be assessed by change from baseline in myometry parameters. At pre-
qualified sites only, magnetic resonance imaging will be used to assess change from baseline in muscle fat fraction. The 
effects of Translarna on pulmonary function will be assessed by change from baseline in forced vital capacity. In addition, 
subject-  and  parent/caregiver-reported  questionnaires  and  at-home  diaries  will  be  assessed  to  evaluate  the  effect  of 
Translarna on health-related quality of life (HRQL) changes from baseline. 

Stratification.  In  Stage  1,  participants  will  be  randomized  1:1  to  placebo  or  Translarna  (10,  10,  20  mg/kg).  The 
randomization  will  be  stratified  based  on  type  of  concomitant  corticosteroid  used  at  baseline  (deflazacort  versus 
prednisone/prednisolone), maximum of the two valid 6-minute walk tests performed at baseline day 1 and day 2 (<300 
meters versus ≥300 to <350 meters, versus ≥350 to <400 meters, versus ≥400 meters), and time to stand from supine at 
baseline (<5 seconds versus ≥5 seconds). 

Observational study, data collection, and open label, extension trials of Translarna for treatment of nmDMD 

We are undertaking a multi-center, observational post-approval study of patients receiving Translarna on a commercial 
basis, or Study 025o, as required by the Pharmacovigilance Risk Assessment Committee of the EMA and in collaboration 
with TREAT-NMD and the Cooperative International Neuromuscular Research Group. During the study we will gather 
data on the safety, effectiveness, and prescription patterns of Translarna in routine clinical practice. We have successfully 
enrolled more than 200 patients in Study 025o and we expect to follow their progress over five years. 

Pursuant to a temporary managed access agreement entered into in July 2016 between us, the UK National Institute for 
Health and Care Excellence, or NICE, National Health Services England, or NHS England, and other interested parties, 
the NorthStar Network is collecting data on the efficacy of Translarna for the treatment of nmDMD as measured by the 
NorthStar Ambulatory Assessment test. Patients receiving Translarna will be compared to an historical natural history 
population as well as a matched control group in order to assess response to treatment over the period specified in the 
managed access agreement. 

An open label, extension trial involving patients who participated in ACT DMD is also ongoing, across multiple sites in 
the United States, Europe and other territories. Two open label extension trials involving patients from the United States, 
Europe, Israel, Australia, and Canada who had participated in our prior trials for nmDMD are also ongoing. In certain 
limited  territories  where  Translarna  is  available via  a  commercial  or  EAP  program,  we  have  begun  to  wind down  the 
studies and are investigating the potential impact that additional site closures may have on our research and development 
expense. 

Completed clinical trials of Translarna in nonsense mutation Duchenne muscular dystrophy 

Phase 2 pediatric study 

As  part  of  our  pediatric  development  commitments  under  our  marketing  authorization  in  the  EEA  and  to  support  the 
potential expansion of the Translarna label to younger patients with nmDMD, we initiated a Phase 2 pediatric clinical 
study to evaluate the safety and pharmacokinetics of Translarna in patients two to five years of age. The study, initiated in 
June 2016, included a four-week screening period, a four-week study period, and a 48-week extension period for patients 
who complete the four-week study period (52 weeks total treatment). In July 2018, the EMA approved a label-extension 
request to our marketing authorization for Translarna in the EEA to include patients from two to up to five years of age, 
based on data from this study. 

19 

Phase 3 clinical trial of Translarna for nmDMD (ACT DMD) 

In October 2015, we announced results from ACT DMD, also referred to as Study 020, our Phase 3, double-blind, placebo-
controlled, 48-week clinical trial to evaluate the safety and efficacy of Translarna in patients with nmDMD. ACT DMD 
involved 228 patients at 53 sites across 18 countries. 

In the overall intent-to-treat, or ITT, study population, the primary endpoint of change from baseline at week 48 in the 
6MWT, showed a 15 meter benefit in favor of Translarna, which did not meet statistical significance. 

A summary of the safety and efficacy results from ACT DMD is outlined below. 

Safety  and  tolerability.    The  results  of  ACT  DMD  confirmed  the  favorable  safety  profile  of  Translarna  seen  in  our 
48-week, 174-patient Phase 2b double-blind, placebo controlled clinical trial evaluating the long-term safety and efficacy 
of Translarna in patients with nmDMD completed in 2009, or the Phase 2b trial. 

Translarna  was  generally  well  tolerated  at  both  dose  levels  in  our  Phase 2b  clinical  trial.  There  were  no  study 
discontinuations  due  to  adverse  events.  Most  treatment-emergent  adverse  events  were  mild  or  moderate  in  severity. 
Investigators’ attributions of drug-related adverse effects were generally similar across the placebo and Translarna arms. 
The  most  common  adverse  events  in  this  trial  were  vomiting  (46.6%  overall),  headache  (29.3%),  diarrhea  (24.1%), 
nasopharyngitis (20.7%), fever (19.0%), cough (19.0%) and upper abdominal pain (17.8%). These events were generally 
balanced across treatment arms and are typical of pediatric illnesses. Adverse events with at least a 10% incidence in any 
treatment arm that were seen with increased frequency from the placebo group to the Translarna 40 mg dose group to the 
Translarna 80 mg dose group were nausea (12.3% for placebo, 14.0% for the Translarna 40 mg group and 16.7% for the 
Translarna 80 mg group), abdominal pain (7.0% for placebo, 12.3% for the Translarna 40 mg group and 16.7% for the 
Translarna 80 mg group), pain in extremity (10.5% for placebo, 12.3% for the Translarna 40 mg group and 13.3% for the 
Translarna 80 mg group), flatulence (7.0% for placebo, 8.8% for the Translarna 40 mg group and 11.7% for the Translarna 
80 mg group) and nasal congestion (7.0% for placebo, 8.8% for the Translarna 40 mg group and 10.0% for the Translarna 
80 mg group). There were no serious adverse events observed during the trial that were considered possibly or probably 
related  to  Translarna.  Determination  of  relatedness  of  the  serious  adverse  event  to  Translarna  was  made  by  the  trial 
investigator, based on his or her judgment. 

Translarna  was  generally  well  tolerated  in  ACT  DMD.  There  were  two  study  discontinuations  due  to  adverse  events, 
including one  in  the  Translarna  arm  (constipation)  and  one  in  the  placebo  arm  (disease  progression).  Most  treatment-
emergent adverse events were mild or moderate in severity. The most common adverse events in this trial were vomiting 
(20.4%  overall),  nasopharyngitis  (20.0%),  headache  (18.3%),  and  fall  (17.8%).  These  events  were  generally  balanced 
across treatment arms and are typical of pediatric illnesses and/or patients with DMD. Adverse events with at least a 10% 
incidence in either treatment arm that were seen with increased frequency from the placebo group to the Translarna 40 mg 
dose  group  were  vomiting  (18.3%  for  placebo,  23.6%  for  the  Translarna  40 mg  group),  nasopharyngitis  (19.1%  for 
placebo, 20.9% for the Translarna 40 mg group), fall (17.4% for placebo, 18.3% for the Translarna 40 mg group), cough 
(11.3% for placebo, 16.5% for the Translarna 40 mg group) diarrhea (8.7% for placebo, 17.4% for the Translarna 40 mg 
group), and pyrexia (10.4% for placebo, 13.9% for the Translarna 40 mg group). An overview of adverse events in this 
trial is shown in the table below. 

Overview of treatment-emergent adverse events in Phase 3 clinical trial (as-treated population) 

Parameter 
Patients with ≥1 adverse event 
Adverse events by severity 

Grade 1 (mild) 
Grade 2 (moderate) 
Grade 3 (severe) 
Grade 4 (life-threatening) 

20 

Placebo 
N=115 

      Translarna       
40 mg group  
N=115 

All 
patients 
N=230 

101 (87.8) %    10,3(89.6) %    20,4(88.7) % 

54 (47.0) %    6,1(53.0) %    11,5(50.0) % 
37 (32.2) %    3,5(30.4) %    7,2(31.3) % 
167(.0) % 
 —   

9 (7.8) %   
 —    

76(.1) %   
 —    

  
 
 
 
 
 
 
 
 
     
 
  
 
 
 
  
 
 
 
  
  
  
     
     
    
  
  
  
  
Adverse events by relatedness 

Unrelated 
Unlikely 
Possible 
Probable 

Discontinuations due to adverse events 
Serious adverse events 
Deaths 

47 (40.9) %    4,4(38.3) %    9,1(39.6) % 
30 (26.1) %    2,0(17.4) %    5,0(21.7) % 
18 (15.7) %    2,7(23.5) %    4,5(19.6) % 
187(.8) % 
20(.9) % 
83(.5) % 
 —   

6 (5.2) %    1,2(10.4) %   
10(.9) %   
1 (0.9) %   
43(.5) %   
4 (3.5) %   
 —    
 —    

There  were  no  serious  adverse  events  observed  during  the  trial  that  were  considered  possibly  or  probably  related  to 
Translarna. Determination of relatedness of the serious adverse event to Translarna was made by the trial investigator, 
based on his or her judgment. 

Intent to Treat (ITT) Population.   The primary efficacy endpoint in ACT DMD was change in 6MWD from baseline to 
week 48. In the ITT population, a 15 meter benefit (p=0.213) was observed in the primary endpoint which did not meet 
statistical significance. 

Secondary endpoints in the trial included the proportion of patients with at least 10% worsening in 6MWD at week 48 of 
the trial compared to baseline, or 10% 6MWD worsening, and change in timed function tests of time to run/walk 10 meters, 
climb  four  stairs  and  descend  four  stairs.  The hazard  ratio for Translarna  versus placebo  was  0.75 (p=0.160) for  10% 
6MWD worsening. Benefits trended in favor of Translarna over placebo in the timed function tests in the ITT population, 
including observed results in time to run/walk 10 meters (1.2 seconds; p=0.117), time to climb four stairs (1.8 seconds; 
p=0.058), and time to descend four stairs (1.8 seconds; p=0.012). 

Additional  endpoints  included  the  NSAA  test  and  the  Pediatric  Outcomes  Data  Collection  Instrument,  or  PODCI,  a 
validated tool for measuring quality of life in pediatric patients with orthopedic conditions. These additional endpoints 
favored Translarna in the ITT population but did not meet statistical significance. 

Pre-Specified Analyses.   The statistical analysis plan submitted to the FDA for ACT DMD set forth pre-specified analyses 
of efficacy to be conducted, including subgroups of patients with baseline 6MWD less than 350 meters and patients with 
baseline 6MWD of greater than or equal to 300 and less than 400 meters, which we refer to as our key subgroups. 

The pre-specification of our key subgroups was scientifically justified based upon knowledge of the biology and natural 
history of the disease and the evolving understanding of the of the six minute walk test as used to assess DMD patients. 
We considered the pre-specified less than 350 meter baseline 6MWD population as a key subgroup based on the knowledge 
that 350 meters represents a transition point for patients towards a more rapid decline in walking ability as supported by 
analysis  from  our  Phase 2b  trial.  Furthermore,  we  considered  the  pre-specified  300  to  400  meter  baseline  6MWD 
population as a key subgroup based on an increasing understanding of the sensitivity limitations of the six minute walk 
test  as  an  endpoint  in  48-week  studies.  Natural  history  data  suggest  that  the  6MWT  may  not  be  the  optimal  tool  to 
demonstrate efficacy in patients with either a baseline 6MWD of less than 300 meters, as these patients have significant 
muscle loss as monitored by magnetic resonance spectroscopy and are at high risk for losing ambulation regardless of 
treatment, or in high walking patients, such as those with a baseline 6MWD at or greater than 400 meters, as these patients 
are likely to remain stable over a 48 week testing period. 

By  defining  these  key  subgroups,  we  thereby  also  defined  corresponding  subgroups  of  patients  with  baseline  6MWD 
greater than or equal to 350 meters, greater than or equal to 400 meters, and less than 300 meters. We also pre-specified a 
meta-analysis of the combined results from ACT DMD and the Phase 2b ambulatory decline phase patients. 

Pre-specified sub-group analysis.   We saw strong evidence of clinical benefit in the pre-specified subgroup of patients 
with baseline 6MWD between 300 and 400 meters. Specifically, we observed a benefit in Translarna-treated patients of 
47 meters (nominal p=0.007) in the 6MWT in this subgroup. This was consistent with an observed benefit of 49 meters 
(nominal  p=0.026)  in  our  Phase 2b  clinical  trial  in  the  300  to  400  meters  baseline  6MWD  population.  We  also  saw 
clinically meaningful benefit for Translarna over placebo in each of the timed function tests, including observed results in 
time to run/walk 10 meters (2.1 seconds; nominal p=0.066), time to climb four stairs (3.6 seconds; nominal p=0.003), and 

21 

  
     
     
    
  
  
  
  
  
  
  
 
time  to  descend  four  stairs  (4.3  seconds;  nominal  p<0.001).  The  hazard  ratio  for  Translarna  versus  placebo  was  0.79 
(nominal p=0.418) for 10% 6MWD worsening. In addition, a benefit of 4.5 points over placebo (nominal p=0.041) was 
observed in the NSAA test, which we believe is clinically meaningful. We believe that the benefits observed in this key 
pre-specified subgroup support the use of the 6MWT in the patients with a walking ability in the 300 to 400 meters range 
and the understanding that the reliability of the 6MWT over a 48 week period was limited at both the lower and upper 
ends of our 6MWD enrollment range. 

In the pre-specified subgroup of patients with baseline 6MWD less than 350 meters, we observed a benefit of 24 meters 
(nominal p=0.210) in favor of Translarna in the 6MWT. An analysis of the results from our Phase 2b clinical trial in the 
less  than  350  meters  baseline  6MWD  population,  defined  post-hoc,  demonstrated  a  68  meter  benefit  in  the  6MWT 
(nominal p=0.006). In the timed function tests for the subgroup of ACT DMD patients with baseline 6MWD less than 350 
meters, we observed benefits for Translarna over placebo in time to run/walk 10 meters (2.3 seconds; nominal p=0.033), 
time to climb four stairs (4.2 seconds; nominal p=0.019) and time to descend four stairs (4.0 seconds; nominal p=0.007). 

Typically, a trial result is statistically significant if the chance of it occurring when the treatment is like placebo is less than 
one in 20, resulting in a p-value of less than 0.05. A nominal p-value is the result of one particular comparison when more 
than  one  comparison  is  possible,  such  as  when  two  active  treatments  are  compared  to  placebo  or  when  two  or  more 
subgroups are analyzed. 

As described above, we believe the 6MWT lacks sensitivity to detect a clinical effect in patients with baseline less than 
300 meters in a 48-week trial. However, the timed function tests trended in favor of patients treated with Translarna with 
a baseline 6MWD below 300 meters, including observed benefit over placebo in time to run/walk 10 meters (2.5 seconds; 
nominal p=0.066), time to climb four stairs (2.4 seconds; nominal p=0.790), and time to descend four stairs (2.1 seconds; 
nominal p=0.595). We believe the positive trends in this population reflect that short muscle burst activity tests may be a 
better clinical measure for patients that are at a more advanced stage of disease progression. Consistent with the natural 
history of ambulatory DMD patients with 6MWD greater than 400 meters, which indicates stability in walking ability over 
a 48 week period, we observed no meaningful difference in 6MWT between patient groups. Similarly, we observed no 
meaningful difference in 6MWT between patient groups with baseline 6MWD greater than 350 meters. 

Pre-specified  meta-analysis.    The  meta-analysis  combined  efficacy  results  from  the  ACT  DMD  ITT  population  and 
Phase 2b ambulatory decline phase subgroup. The Phase 2b ambulatory decline phase group includes the patients from 
our randomized, double-blind, placebo controlled, Phase 2b clinical trial in patients with nmDMD who would have met 
the enrollment criteria of ACT DMD. 

Results from the meta-analysis showed a statistically significant 21 meter improvement in 6MWD (p = 0.015) favoring 
Translarna. 

Additionally,  the  meta-analysis  showed  statistically  significant  benefit  for  Translarna  over  placebo  across  each  timed 
function test including time to run/walk 10 meters (1.4 seconds; p=0.025), time to climb four stairs (1.6 seconds; p =0.018) 
and time to descend four stairs (2.0 seconds; p=0.004). The hazard ratio for Translarna versus placebo was 0.66 (p=0.023) 
for 10% 6MWD worsening. We believe that we are able to demonstrate a statistically significant outcome in the 6MWD 
in the meta-analysis, despite the significant variability in baseline 6MWD among patients in both ACT DMD and the 
Phase 2b trial’s ambulatory decline phase, due to the substantially larger patient population available in the pooled analysis. 

Retrospective Analysis.   We also looked back at the observed results in the meta-analysis for all patients with a baseline 
300 to 400 meter 6MWD from ACT DMD and the Phase 2b trial. The meta-analysis of these data demonstrated a 45 meter 
benefit (nominal p<0.001) in the 6MWT as well as clinically meaningful benefits across each secondary endpoint timed 
function test, including benefit over placebo in time to run/walk 10 meters (2.2 seconds; nominal p=0.008), time to climb 
four stairs (3.4 seconds; nominal p<0.001) and time to descend four stairs (4.3 seconds; nominal p<0.001). This meta-
analysis of patients with baseline 6MWD of 300 to 400 meters was not pre-specified and is defined post-hoc. 

A retrospective analysis performed after unblinding trial results can result in the introduction of bias if the analysis is 
inappropriately tailored or influenced by knowledge of the data and actual results. In addition, nominal p-values cannot be 
compared to the benchmark p-value of 0.05 to determine statistical significance without being adjusted for the testing of 

22 

multiple dose groups or analyses of subgroups. Because of these limitations, regulatory authorities typically give greatest 
weight to results from pre-specified analyses and adjusted p-values and less weight to results from post-hoc, retrospective 
analyses and nominal p-values. 

Statistical Considerations.   The pre-specified meta-analysis results, which favored Translarna in the 6MWT and each of 
the timed function tests, are considered statistically significant. In the pre-specified subgroups of ACT DMD patients with 
a baseline 6MWD less than 350 meters and 300 to 400 meters, the p-values for the 6MWT and each of the timed function 
tests  are  considered  nominal.  For  information  with  respect  to  the  use  of  nominal  p-values  and  post-hoc  analyses,  see 
Item 1A.  Risk  Factors,  “Our  conclusions  regarding  the  activity  and  potential  efficacy  of  Translarna  in  nmDMD  are 
primarily based on retrospective, subgroup and meta-analyses of the results of our Phase 2b and ACT DMD clinical trials 
of Translarna for the treatment of nmDMD. Other than with respect to certain of our meta-analyses, results of our analyses 
are expressed as nominal p-values, which are generally considered less reliable indicators of efficacy than adjusted p-
values. In addition, retrospective analyses are generally considered less reliable than pre-specified analyses.” 

Participation Criteria and Stratification.   Certain key inclusion criteria were specified in the ACT DMD trial protocol for 
enrollment: the patient had to be 7 through 16 years of age; at the screening visit the patient had to be able to walk no more 
than 80% of predicted 6MWD compared to healthy boys matched for age and height, but had to be able to walk at least 
150 meters during the 6MWT; and the patient must have used systemic corticosteroids for a minimum of six months prior 
to start of treatment. The ACT DMD trial protocol provided for the exclusion of patients from the trial if, among other 
things,  they  recently  used  systemic  aminoglycoside  antibiotics,  recently  initiated  or  changed  corticosteroid  therapy  or 
previously received Translarna treatment. Patients enrolled in ACT DMD underwent 48 weeks of blinded treatment prior 
to the final analysis and the randomization was stratified based on age (<9 years versus ≥9), baseline 6MWD (<350 versus 
≥350 meters), and duration of prior use of corticosteroids (<12 months versus ≥12 months). 

Study 045 

Following  the  FDA’s  recommendation  to  collect  dystrophin  data  using  validated  quantification  methods,  we  initiated 
Study 045 to evaluate the ability of ataluren to increase dystrophin protein levels in boys with nmDMD. The study, a Phase 
2 open label clinical study of 20 boys with nmDMD from ages two to seven, was initiated in the fourth quarter of 2018. 
Study 045 did not meet its pre-specified primary endpoint. Patients received baseline biopsies prior to the initiation of 
treatment and follow-up biopsies scheduled at 40 weeks following the start of treatment. However, certain patients were 
delayed in obtaining the final study muscle biopsies performed at our clinical trial site at the University of California, Los 
Angeles as a result of the COVID-19 pandemic. 8 of 20 patients were unable to undergo biopsies at week 40, and these 
patients had their second biopsies between 62 and 70 weeks of treatment. Full-length dystrophin levels were measured 
using both the Electrochemiluminescence, or ECL assay, as the primary endpoint and Immunohistochemistry, or IHC, 
assay as the secondary endpoint.  

The  ITT  population  included  the  20  patients  enrolled  in  the  study.  However,  one  subject  was  determined  to  be  non-
compliant,  as  he  only  took half  of  the  study  drug,  and one  subject  did  not  have  adequate  biopsy  samples  to  establish 
baseline levels. Therefore, 18 patients were compliant with the study drug and had evaluable biopsy samples. These 18 
patients are considered the evaluable population. 10 of these 18 patients had their second biopsy at week 40 and 8 had 
their second biopsy between weeks 62 and 70. Patient characteristics, including age and steroid use were consistent across 
both cohorts. 

Overall in the ITT population, there was an increase in dystrophin expression from baseline, on both ECL as the primary 
endpoint and IHC as the secondary endpoint, but these did not meet a p-value of <0.05. Nevertheless, when studying the 
18 patients in the evaluable cohort, we identified a greater increase in dystrophin expression, and this increase did reach a 
nominal p-value of 0.04 in the analysis of the IHC assay. Also, over 80% of the evaluable subjects demonstrated an increase 
in dystrophin expression. 8 patients in the evaluable population had longer treatment exposure, ranging from 62-70 weeks, 
and these 8 patients had markedly greater levels of dystrophin increase with an average of approximately 24% in the ECL 
assay. We believe that these results suggest that longer duration of treatment resulted in greater biological effect, which is 
consistent with the long-term Translarna treatment benefit we have previously reported from our other clinical studies and 
our international drug registry for DMD patients receiving Translarna. 

23 

We also measured creatine kinase, or CK, levels of patients in Study 045 as an objective measure of muscle damage. 
Dystrophin acts as a shock absorber during a muscle contraction and would be expected to protect against muscle 
damage and therefore reduce CK levels. Consistent with an increase in the level of dystrophin, we observed a marked 
reduction of approximately 20% in creatine kinase and that longer treatment with Translarna was associated with a 
greater magnitude of biological effect. 

Multi-platform Discovery 

We continue to invest in our pre-clinical product pipeline by committing significant resources to research and development 
programs  and  business  development  opportunities  within  our  areas  of  scientific  expertise,  including  potential 
collaborations, alliances, and acquisitions or licensing of assets that complement our strategic mission to provide access 
to best-in-class treatments for patients who have an unmet medical need. 

Our Approach 

Our approach to drug discovery and development is to target rare diseases with high-unmet needs using a variety of tools, 
including approaches that intervene in RNA, DNA and energy production pathways. Post-transcriptional control processes 
are the events that occur in a cell following the transcription of DNA into RNA. These processes regulate, for example, 
how long RNA molecules last in the cell, how exons in precursor messenger RNA, or pre-mRNA, molecules are spliced, 
and how efficiently mRNA molecules are translated to proteins. Additionally, several regions of mRNA do not code for 
the protein and are known as untranslated regions, or UTRs. They are unique to specific mRNAs or groups of mRNAs and 
are directly involved in the post-transcriptional control of protein production. Interactions of cellular factors with the UTRs 
in the mRNA determine when and how much protein is produced as well as how mRNA is degraded and eliminated from 
the cell. 

Splicing 

Post-transcriptional control processes are the events that occur in a cell following the transcription of DNA into RNA. 
These processes regulate, for example, how long RNA molecules last in the cell, how exons in precursor messenger RNA, 
or pre-mRNA, molecules are spliced, and how efficiently mRNA molecules are translated to proteins. In the majority of 
human protein-encoding genes, the sequence encoding the mature mRNA transcript is not contiguous in the pre-mRNA 
but rather has intervening non-coding regions called introns that interrupt the coding sequences, called exons. These introns 
are removed from the final mRNA product by a process called splicing that also joins the exons together such that only 
the exons are retained in the mature mRNA. 

We use our splicing technology to identify molecules that modulate splicing of the pre-mRNA. Pre-mRNA splicing is a 
series of highly organized biochemical reactions. Approximately 94% of all human genes encode pre-mRNAs that undergo 
splicing. In addition, through splicing, one gene can often generate several mRNA products that include a different set of 
exons through a process called alternative splicing which results in mature mRNA that encodes different, related proteins. 
Splicing  can  be  therapeutically  targeted,  in  many  human  diseases,  including  SMA,  Huntington’s  disease,  muscular 
dystrophy and various forms of cancer. We have developed several high-throughput drug discovery technology platforms 
that  enable  us  to  identify  small  molecule  modifiers  of  pre-mRNA  splicing.  These  technologies  rely  on  sensitive 
quantification  of  pre-mRNA  isoforms  directly  in  human  cells  or  tissue  samples.  Using  this  technology,  we  have 
successfully identified orally bioavailable small molecules that correct splicing of SMN2 mRNA. An example of one of 
these molecules is Evrysdi, which was approved in August 2020 by the FDA for the treatment of SMA in adults and 
children two months and older. Based on this experience, we believe that other small molecule drug candidates can be 
rapidly  identified  that  modify  splicing  of  pre-mRNA,  promote  inclusion  of  specific  exons  into  mRNA,  including 
pseudoexons, or force skipping of undesired exons from the mature mRNA. We believe that this technology is potentially 
widely applicable to a large number of target genes across many therapeutic areas. 

Nonsense suppression 

The  protein  coding  region  of  mRNA  contains  the  information  for  the  amino  acid  sequence  of  the  protein  product, 
Additionally,  certain  sequences  in  the  mRNA  encode  signals  to  start  protein  production  and  others  to  stop  protein 

24 

 
production. Mutations in DNA can result in stop signals within the mRNA that cause protein production to be stopped 
prematurely. These are termed premature stop codons. 

We use our nonsense suppression technology to identify molecules that promote or enhance readthrough of premature stop 
codons in the mRNA. The presence of a premature stop codon results in translation termination before a full-length protein 
can  be  produced.  Our  nonsense  suppression  technologies  identify  small  molecules  that  increase  readthrough  at  the 
premature stop codon by facilitating the incorporation of a defined set of amino acids at the site of the premature stop 
codon resulting in the production of a full-length protein. We anticipate that this approach will be applicable to a wide 
variety of therapeutic areas. 

In some instances, the nonsense, or premature stop, codon can cause the degradation of the mRNA through a process called 
nonsense-mediated decay. In addition to identifying molecules that increase readthrough, we are identifying molecules 
that can enhance the nonsense suppression effect of readthrough agents, such as Translarna, by preventing the decay of 
nonsense  mutation  containing  mRNAs,  a  process  known  as  nonsense  mediated  decay.  We  have  developed  a  high 
throughput screen to identify molecules that increase the level of and stabilize premature stop codon-containing mRNAs. 
We can evaluate the effect of these molecules alone and in combination with Translarna in cell-based models of disease, 
identify  lead  compounds  and  initiate  a  chemical  optimization  program.  We  are  currently  in  the  process  of  evaluating 
compounds as single agents and in combination with readthrough compounds in preparation for an optimization program. 

Gene therapy 

Gene therapy is a technique that uses genes to treat or prevent disease through several approaches including 1) replacing 
a mutated gene that causes disease with a healthy copy of the gene, 2) inactivating, or “knocking out,” a mutated gene that 
is functioning improperly or 3) introducing a new gene into the body to help fight a disease. Utilizing our CNS delivery 
strategy  and  technologies,  we  are  focused  on  developing  gene  therapy  product  candidates  that  are  engineered  and 
optimized to provide durable treatments, and potentially functional cures, for CNS diseases for which there are currently 
no  approved  treatments.  By  directly  administering  low  doses  our  therapies  using  non-pathogenic  AAV  to  deliver 
therapeutic genes to the target non-dividing neuronal cells in the CNS, which we term targeted micro-dosing, we believe 
we maximize the probability of achieving a therapeutic benefit and mitigate systemic antibody, cellular immunity and 
complement-based reactions, minimize the stimulation of new immune responses, and reduce off-target effects. 

We believe that our gene therapy platform will enable us to treat patients across a range of CNS disease indications. Our 
detailed knowledge and expertise in rare CNS diseases has enabled us to develop a gene therapy platform which we believe 
has  important  competitive  advantages,  is  highly  differentiated  and  provides  practical  approaches  for  delivery  of  gene 
therapies to the CNS in a range of disease indications. Our platform utilizes advanced, commercially-available delivery 
devices, instrumentation and software to optimize targeting to the region of the CNS known to be involved in the cause of 
the  disease.  Targeted  micro-dosing  ensures  direct  delivery  to  the  CNS,  thereby  avoiding  systemic  administration, 
mitigating systemic immune and complement responses, minimizing the generation of newly mounted immunity to the 
gene therapy, and bypassing uptake and excretion of the gene therapy vector by organs such as the liver and kidney which 
further enhances safety. Our targeted micro-dosing strategy has the added benefit of requiring significantly lower gene 
therapy  doses  than  systemic  dosing  would  require.  Our  low  dose  requirements  provide  for  efficient  manufacturing 
approaches that reduce supply risks, enhance product quality, and lower production costs. Our direct delivery processes 
have also resulted in a deep understanding of routes of administration that result in effective gene therapy delivery to target 
cells. 

Our  gene  therapy  platform  includes  an  asset  targeting  Friedreich  ataxia.  We  expect  to  initiate  a  clinical  study  for  this 
program in the fourth quarter of 2022. Additionally, the gene therapy platform includes two other programs targeting CNS 
disorders, including Angelman syndrome, a rare, genetic, neurological disorder characterized by severe developmental 
delays. We continue to work towards submitting a filing in support of the first-in-human study for this program. 

Energy production and oxidative stress 

Energy production in cells is critical to their survival. On the other hand, processes that induce oxidative stress in cells can 
negatively impact them. Energy production takes place in a part of the cell called mitochondria. The mitochondria use the 

25 

transport  of  electrons  via  chemical  reactions  called  redox  reactions  in  their  cell  membranes  to  produce  adenosine 
triphosphate, or ATP, which is the central energy molecule inside cells. This process of moving electrons to produce ATP 
is termed electron transfer or transport. The redox reactions, however, can also cause oxidative stress. We use our expertise 
in energy production via electron transfer chemical reactions and in oxidative stress to develop potentially first-in-class 
therapeutics for unmet medical needs. One area of our focus is on inherited mitochondrial diseases. Mitochondrial diseases 
often derive from defects in energy production and oxidative stress pathway. These diseases commonly result in severe 
neurological impairment and death at an early age. Through our screening processes, we have identified multiple drug 
targets which we are assessing in nonclinical studies with the aim of identifying additional product candidates to take into 
clinical development. Similar strategies potentially can be used for broader sets of diseases. We believe such approaches 
to these types of intractable diseases have the potential to lead to novel therapies to address areas of high unmet medical 
need. 

Our Collaborations, License Agreements and Funding Arrangements 

We  currently  have  ongoing  collaborations  with  Roche  and  the  SMA  Foundation  for  SMA,  collaboration  and  license 
agreements with National Taiwan University, or NTU, for PTC-AADC, a collaboration and license agreement with Akcea 
for Tegsedi and Waylivra and a license agreement with Shiratori Pharmaceutical Co., Ltd., or Shiratori, relating to the 
manufacturing processes and technology for PTC923. We also have received grant funding from Wellcome Trust pursuant 
to funding agreements under which we have continuing obligations.  

Roche and the SMA Foundation 

Overview.    In  November 2011,  we  entered  into  a  license  and  collaboration  agreement  with  Roche  and  the  SMA 
Foundation to further develop and commercialize compounds identified under our SMA sponsored research program with 
the SMA Foundation and to research other small molecule compounds with potential for therapeutic use in patients with 
SMA. The research term of this agreement was terminated effective December 31, 2014. The ongoing collaboration is 
governed by a joint steering committee consisting of an equal number of representatives of us, the SMA Foundation and 
Roche. We, the SMA Foundation and Roche have agreed to endeavor to make decisions by consensus, but if the joint 
steering committee cannot reach agreement after following a specified decision resolution procedure, Roche’s decision 
will control. However, Roche may not exercise its final decision-making authority with respect to certain specified matters, 
including any decision that would increase our or the SMA Foundation’s obligations, reduce our or the SMA Foundation’s 
rights, expand Roche’s rights, or reduce Roche’s obligations under the license and collaboration agreement. 

Commercialization.   We have granted Roche worldwide exclusive licenses, with the right to grant sublicenses, to our 
patent rights and know-how with respect to such compounds and products. Roche is responsible for pursuing worldwide 
clinical development of compounds from the research program and has the exclusive right to develop and commercialize 
compounds from the collaboration. 

Payments and Contingent Payments.   Pursuant to the license and collaboration agreement, Roche paid us an upfront non-
refundable payment of $30.0 million. During the research term, which was terminated effective December 31, 2014, Roche 
provided us with funding, based on an agreed- upon full-time equivalent rate, for an agreed-upon number of full- time 
equivalent  employees  that  we  contributed  to  the  research  program.  We  are  eligible  to  receive  up  to  an  aggregate  of 
$135.0 million in payments if specified development and regulatory milestones are achieved and up to an aggregate of 
$325.0 million in payments if specified sales milestones are achieved. We are also entitled to tiered royalties ranging from 
8% to 16% on worldwide net product sales of products developed pursuant to the collaboration. Roche’s obligation to pay 
us royalties will expire generally on a country-by- country basis at the latest of the expiration of the last-to-expire patent 
covering a product in the given country, the expiration of regulatory exclusivity for that product in such country or 10 years 
from the first commercial sale of that product in such country. However, the royalties payable to us may be decreased in 
certain circumstances. For example, the royalty rate in a particular country is reduced if the product is not protected by 
patents in that country and no longer entitled to regulatory exclusivity in that country. We remain responsible for making 
any payments to the SMA Foundation that may become due under our pre-existing sponsored research agreement with the 
SMA Foundation. 

26 

As of December 31, 2021, we had recognized a total of $160.0 million in milestone payments and $59.4 million royalties 
on net sales pursuant to the SMA License Agreement. As of December 31, 2021, there are no remaining development and 
regulatory event milestones that we can receive. The remaining potential sales milestones as of December 31, 2021 are 
$300.0 million upon achievement of certain sales events. 

Pursuant to the Royalty Purchase Agreement, we sold to RPI the Assigned Royalty Payment, in consideration for $650.0 
million. We have retained a 57.067% interest in the Royalty and all economic rights to receive the remaining potential 
regulatory  and  sales  milestone  payments  under  the  SMA  License  Agreement.  The  Royalty  Purchase  Agreement  will 
terminate 60 days following the earlier of the date on which Roche is no longer obligated to make any payments of the 
Royalty pursuant to the SMA License Agreement and the date on which RPI has received $1.3 billion in respect of the 
Assigned Royalty Payments. 

Termination.   Unless terminated earlier, the license and collaboration agreement will expire on the date when no royalty 
or other payment obligations are or will become due under the agreement. Roche’s termination rights under the license 
and  collaboration  agreement  include  the  right  to  terminate  the  agreement  at  any  time  after  November 22,  2013  on  a 
product-by-product and country-by-country basis upon three months’ notice before the launch of the applicable product 
or upon nine months’ notice thereafter; and the right to terminate the agreement in specified circumstances following a 
change of control of us. The license and collaboration agreement provides that we or Roche may terminate the agreement 
in the event of an uncured breach by the other party of a material provision of the agreement, or in the event of the other 
party’s  bankruptcy  or  insolvency.  Upon  termination  of  the  collaboration  agreement  by  Roche  for  convenience  or 
termination by us as a result of Roche’s breach, bankruptcy, change of control or patent challenge, we have the right to 
assume  the  development  and  commercialization  of  product  candidates  arising  from  the  license  and  collaboration 
agreement. In that event, we may become obligated to pay royalties to Roche on sales of any such product. 

SMA Foundation 

Overview.   In June 2006, we entered into a sponsored research agreement with the SMA Foundation under which we and 
the SMA Foundation have collaborated in the research and preclinical development of small molecule therapeutics for 
SMA.  As  discussed  above,  we  are  also  collaborating  with  the  SMA  Foundation  and  Roche  to  further  develop  these 
compounds.  Pursuant  to  the  sponsored  research  agreement,  as  amended,  the  SMA  Foundation  provided  us  with 
$13.3 million in funding. The SMA Foundation is not obligated to provide any further funding under this agreement. 

Continuing  financial  obligations.    We  may  become  obligated  to  pay  the  SMA  Foundation  single-digit  royalties  on 
worldwide net product sales of any collaboration product that we successfully develop and subsequently commercialize 
or, with respect to collaboration products we outlicense, including Evrysdi, a specified percentage of certain payments we 
receive from our licensee. As discussed above, we have outlicensed rights to Roche pursuant to a license and collaboration 
agreement. We are not obligated to make such payments unless and until annual sales of a collaboration product exceed a 
designated threshold. Our obligation to make such payments would end upon our payment to the SMA Foundation of an 
aggregate of $52.5 million, which we refer to as the repayment amount. 

Reversion  rights.    In  specified  circumstances,  including  those  involving  our  decision  to  discontinue  development  or 
commercialization  of  a  collaboration  product,  our  uncured  failure  to  meet  agreed  timelines  or  those  that  might  arise 
following  our  change  of  control,  we  may  be  obligated  to  grant  the  SMA  Foundation  exclusive  or  non-exclusive 
sublicensable rights under our intellectual property, in certain collaboration products, among other rights, to assume the 
development  and  commercialization  of  such  collaboration  products  and  to  provide  the  SMA  Foundation  with  other 
transitional assistance, which we refer to as a reversion. In some such cases, we may be entitled to receive licensing fee 
payments from the SMA Foundation and single-digit royalties on sales of the applicable collaboration product, which 
amounts we collectively refer to as reversion payments. In other cases, the SMA Foundation is not required to make any 
payments to us in connection with the licenses it receives from us. 

Termination.   Unless terminated earlier, the sponsored research agreement will continue until the earliest of the SMA 
Foundation’s receipt of the repayment amount or, if there was a reversion, either our receipt of all reversion payments that 
the  SMA  Foundation  may  be  obligated  to  make  to  us  or,  if  the  SMA  Foundation  is  not  obligated  to  make  reversion 
payments, the expiration of the last-to-expire patent we licensed to the SMA Foundation in connection with such reversion. 

27 

The  sponsored  research  agreement  provides  that  either  party  may  terminate  the  agreement  in  the  event of  an uncured 
material breach by the other party or in the event of the other party’s bankruptcy or insolvency. 

National Taiwan University 

We have two agreements with NTU relating to PTC-AADC: a collaborative research agreement, originally entered into 
between  Agilis  Biotherapeutics, Inc.,  or  Agilis,  and  NTU, in  September 2015,  as  amended,  or  the  NTU  Collaboration 
Agreement; and a license and technology transfer agreement, originally entered into between Agilis, NTU and Professor 
Wuh-Liang (Paul) Hwu, in December 2015, or the NTU Licensing Agreement. 

NTU Collaboration Agreement 

Overview. The NTU Collaboration Agreement governs the collaboration between us and NTU with respect to the research 
and clinical trials for AADC deficiency gene therapy, or the Research. Pursuant to the NTU Collaboration Agreement, 
NTU is responsible for performing the research and clinical trials and we are responsible for providing related funding. In 
accordance with such obligations, NTU completed a Phase 1/2 trial, AADC-010, in Taiwan of PTC-AADC, known as GT-
AADC at the time, for the treatment of AADC deficiency and is conducting an ongoing Phase 2b trial, AADC-011, in 
Taiwan of PTC-AADC for the treatment of AADC deficiency and is collaborating on certain other ongoing activities with 
third parties. We are responsible for any regulatory submissions for PTC-AADC for the treatment of AADC deficiency. 

Funding obligations. Our funding obligations consist of funding payments for NTU’s research paid upon the achievement 
of certain milestones. As of December 31, 2021, an aggregate amount of $2.6 million in funding payments has been paid 
to NTU. An additional $1.2 million would become due and payable to NTU upon a potential approval by the EMA of the 
MAA for PTC-AADC. 

Intellectual property. All intellectual property developed or obtained by NTU relating to the Research will be owned by 
NTU. The NTU Collaboration Agreement provided us a right of first refusal for an exclusive, worldwide, royalty bearing 
license  for  the  results  of  the Research,  which  Agilis  exercised  in  2015  in  connection  with  entering  into  the  Licensing 
Agreement. 

Termination. The NTU Collaboration Agreement expires on December 31, 2022, with automatic annual extensions subject 
to our written approval. The NTU Collaboration Agreement can be terminated for certain specified breaches by either 
party upon 30 or 60 days’ notice, depending on the breach and following a specified cure period. Upon termination at our 
election, NTU is obligated to return to us any unused funding payments made to NTU that have not yet been utilized, and 
we are obligated to pay any non-cancellable expenses incurred by NTU, as of the date of termination. 

NTU Licensing Agreement 

Overview. Pursuant to the NTU Licensing Agreement, NTU granted to us an exclusive, perpetual license, with the right to 
grant  sublicenses  through  all  tiers,  to  research  and  use  the  intellectual  property,  data,  chemistry,  manufacturing  and 
controls,  or  CMC,  records,  documents,  confidential  information,  materials  and  know-how  pertaining  to  the  Research, 
including  PTC-AADC  for  the  treatment  of  AADC  deficiency, under  the  NTU  Collaboration  Agreement,  or  the 
Technology,  and  to  develop, make,  manufacture,  use,  sell,  import  and  market  the  Technology  and  any  other  products 
made, invented, developed or incorporated by or with the Technology, or the Licensed Products. Subject to any regulatory 
delays  or  issues,  we  are  obligated  to  research,  use  and  develop  the  Technology  to  manufacture  Licensed  Products  by 
December 23,  2025.  Additionally,  we  are  obligated  to  obtain  marketing  approval  of  PTC-AADC  for  the  treatment  of 
AADC deficiency, either by the FDA or by the EMA, by December 31, 2024. 

Funding  Obligations.  NTU  received  a  lump  sum  of  $100,000  upon  execution  of  the  NTU  Licensing  Agreement. 
Additionally, NTU will be entitled to receive contingent payments from us based on (i) the achievement of certain clinical 
and regulatory milestones up to an aggregate maximum amount of $2.0 million, (ii) annual license maintenance fees, (iii) a 
low double-digit percentage royalty of annual net sales of Licensed Products, and (iv) a percentage of sublicense revenue, 
ranging from low-twenties to mid-twenties. The annual license maintenance fees are non-refundable, but creditable against 
annual net sales payments. 

28 

Intellectual Property. All intellectual property relating to the manufacture, production, assembly, use or sale of Technology 
and any Licensed Products derived thereof are owned by NTU. 

Termination. The NTU Licensing Agreement expires on December 23, 2035. Upon expiration, we will have a fully paid-
up, perpetual, royalty-free exclusive license to the Technology. We may terminate the NTU Licensing Agreement upon 
60 days’ written notice to NTU in the event of (a) the failure of a pivotal clinical study, or serious adverse event in a 
clinical study, with respect to PTC-AADC for the treatment of AADC deficiency, that prevents continuing such clinical 
study under reasonable circumstances or (b) the rejection of a BLA with the FDA or an MAA with the EMA, or equivalent 
biologics  approval  application  in  another  territory  with  respect  to  PTC-AADC  for  the  treatment  of  AADC.  In  such 
termination event, we must pay $100,000 to NTU within 30 days of termination and NTU would retain all rights to the 
Technology. We may terminate the NTU Licensing Agreement for material breach by another party following a 30-day 
cure period. NTU may terminate the NTU Licensing Agreement for our failure to pay any undisputed license fees or net 
sales or sublicensing royalty fees within the applicable deadline following a 30-day cure period. 

Tegsedi and Waylivra 

Overview. PTC Therapeutics International Limited, our subsidiary, entered into a Collaboration and License Agreement, 
or the Tegsedi-Waylivra Agreement, dated August 1, 2018 by and between us and Akcea, for the commercialization by us 
of Tegsedi, Waylivra and products containing those compounds, which we refer to collectively as the Products, in countries 
in Latin America and the Caribbean, or the PTC Territory. In addition, Akcea has granted to us a right of first negotiation, 
or ROFN, to commercialize AKCEA-TTR-Lrx, a follow-on product candidate to inotersen, on an exclusive basis in the 
PTC Territory. We are responsible for all meetings, communications and other interactions with regulatory authorities in 
the PTC Territory. The activities of the parties pursuant to the Tegsedi-Waylivra Agreement is overseen by a Joint Steering 
Committee, composed of an equal number of representatives appointed by each of us and Akcea. 

Commercialization. Under the terms of the Tegsedi-Waylivra Agreement, Akcea has granted to us an exclusive right and 
license,  with  the  right  to  grant  certain  sublicenses,  under  Akcea’s  product-specific  intellectual  property  to  develop, 
manufacture and commercialize the Products in the PTC Territory. In addition, Akcea has granted to us a non-exclusive 
right and license, with the right to grant certain sublicenses, under Akcea’s core intellectual property and manufacturing 
intellectual property to develop, manufacture and commercialize the Products in the PTC Territory and to manufacture the 
Products  worldwide  in  accordance  with  a  supply  agreement  with  Akcea.  Akcea  has  in-licensed  certain  of  the  Akcea 
intellectual property from its parent company, Ionis. Each party has agreed not to, independently or with any third party, 
commercialize any competing oligonucleotide product in the PTC Territory for the same gene target as inotersen. 

Payments and Contingent Payments. We paid to Akcea an upfront licensing fee of $18.0 million, consisting of an initial 
payment of $12.0 million paid in connection with entering into the Tegsedi-Waylivra Agreement in August 2018, and a 
second payment of $6.0 million that was paid after Waylivra received regulatory approval from the EMA in May 2019. In 
addition, Akcea was eligible to receive milestone payments, on a Product-by-Product basis, of $4.0 million upon receipt 
of regulatory approval for a Product from ANVISA, subject to a maximum aggregate amount of $8.0 million for all such 
Products. We paid Akcea $4.0 million upon our receipt of marketing authorization from ANVISA in October 2019 for the 
treatment of stage 1 or stage 2 polyneuropathy in adult patients with hATTR amyloidosis in Brazil with Tegsedi and an 
additional $4.0 million upon our receipt of marketing authorization from ANVISA in August 2021 for the treatment of 
FCS. Akcea is also entitled to receive royalty payments in the mid-twenty percent range of net sales on a country-by-
country and Product-by-Product basis, commencing on the earlier to occur of (1) 12 months after the first commercial sale 
of such Product in Brazil or (2) the date when we, our affiliates or sublicensees have recognized revenue of $10.0 million 
or more in cumulative net sales for such Product in the PTC Territory. The royalty payments are subject to reduction in 
certain circumstances as set forth in the Tegsedi-Waylivra Agreement. 

Right of first negotiation. Akcea has granted to us a ROFN to commercialize AKCEA-TTR-Lrx in the PTC Territory, 
subject to negotiation of the terms of a definitive agreement and certain other terms and conditions. Such a definitive 
agreement would provide for a royalty rate to be paid by us for AKCEA-TTR-Lrx equal to the royalty rate we have agreed 
to pay for Tegsedi under the Tegsedi-Waylivra Agreement, or in the mid-twenty percent range of net sales, and the term 
of such royalty payments would be the same as the term of the Tegsedi royalty payments. During a specified period in the 

29 

Agreement,  neither  Akcea  nor  Ionis  may  enter  into  an  agreement  or  grant  any  license  to  AKCEA-TTR-Lrx  that  is 
inconsistent with PTC’s ROFN. 

Termination. The Tegsedi-Waylivra Agreement will continue until the expiration of the last to expire royalty term with 
respect to all Products in all countries in the PTC Territory. Either party may terminate the Tegsedi-Waylivra Agreement 
on written notice to the other party if such other party is in material breach of its obligations thereunder and has not cured 
such breach within 30 days after notice in the case of a payment breach or 60 days after notice in the case of any other 
breach. 

Shiratori 

Overview. In connection with our acquisition of Censa Pharmaceuticals, Inc., or Censa, in May 2020, we became a party 
to a license agreement dated as of February 8, 2015, as amended, between Shiratori and Censa, or the Shiratori License 
Agreement. Pursuant to the Shiratori License Agreement, Shiratori granted Censa the sole and exclusive worldwide right 
and  license,  with  the  right  to  sublicense,  under  certain  licensed  know-how,  or  the  Licensed  Know-How,  and  licensed 
patents, or the Licensed Patents, relating to manufacturing processes and technology for sepiapterin, to research, have 
researched, develop, have developed, use, import, export, market, have marketed, offer for sale, sell and have sold, and 
otherwise  commercialize  any  final  pharmaceutical  product  in  finished  form  containing  sepiapterin  as  an  active 
pharmaceutical ingredient, including PTC923, collectively the Sepiapterin Products, covered by the Licensed Patents or 
using the Licensed Know-How in all countries and territories of the world outside of Japan, or the Sepiapterin Territory. 

Payments and Contingent Payments. Under the Shiratori License Agreement, we are obligated to pay to Shiratori a low 
single digit percentage of annual net sales of the Sepiapterin Products in each country in the Sepiapterin Territory until the 
expiration  of  the  last-to-expire  Licensed  Patent  controlled  by  Shiratori  covering  the  relevant  country  followed  by  an 
obligation to pay a reduced royalty rate for a specified period of time thereafter. We are also obligated to pay to Shiratori 
certain regulatory and development milestones. 

Termination. Unless earlier terminated, the Shiratori License Agreement will continue in full force and effect on a country-
by-country and product-by-product basis until the obligation to pay royalties with respect to the sale of such Sepiapterin 
Product in such country expires. The parties may agree to mutually terminate the Shiratori License Agreement. Shiratori 
may elect to terminate the Shiratori License Agreement upon sixty days’ prior written notice to us in the event that we fail 
to (i) achieve regulatory approval for a Sepiapterin Product in either the United States or EU by February 8, 2026 or (ii) 
commercially launch a Sepiapterin Product in the United States or European Union by February 8, 2027. We may elect to 
terminate the Shiratori License Agreement upon sixty days’ prior written notice to Shiratori. 

Wellcome Trust 

We  have  two  separate  funding  agreements  with  Wellcome  Trust  for  the  research  and  development  of  small  molecule 
compounds in connection with our oncology platform and antibacterial program. Pursuant to the agreement relating to the 
antibacterial program, Wellcome Trust awarded us a $5.0 million grant of which we received $4.8 million between 2011 
and 2015. We are no longer actively pursuing an antibacterial program and do not expect to receive additional funding 
under this agreement. The materials terms of these funding agreements are similar in substance, except as described below. 

The other agreement, entered into in May 2010, relates to the research and development of small molecule compounds 
under  our  oncology  platform,  excluding  emvododstat.  Pursuant  to  this  agreement,  Wellcome  Trust  awarded  us  a 
$5.4 million grant, of which approximately $0.9 million was paid in connection with execution of the agreement and the 
balance of which was paid to us in 2010 and 2012 based on our achievement of specified milestones. 

Development  and  commercialization.    We  own  all  intellectual  property  that  arises  from  the  conduct  of  the  research 
programs under these funding agreements, which we refer to as program intellectual property, and are responsible for 
developing and commercializing the program intellectual property, including unesbulin (for our oncology platform), and 
other  compounds.  However,  we  will  require  Wellcome  Trust’s  written  consent  prior  to  any  such  development  or 
commercialization.  If  Wellcome  Trust  withholds  such  consent  and  we  and  Wellcome  Trust  are  not  able  to  resolve 

30 

Wellcome Trust’s concerns, the parties have agreed to follow a specified dispute resolution procedure that gives neither 
party final decision-making authority. 

Reversion rights.   Under both funding agreements, if we fail to take reasonable steps to develop or commercialize program 
intellectual property during specified timeframes, we may be obligated to grant exclusive rights to Wellcome Trust or its 
nominee  under  the  program  intellectual  property,  along  with  non-exclusive  rights  under  our  background  intellectual 
property, so that Wellcome Trust or its nominee can assume such development and commercialization. If we grant such a 
license,  we  would  be  entitled  to  a  share  of  any  consideration  received  by  Wellcome  Trust  in  connection  with  any 
subsequent development or commercialization of program intellectual property on a for-profit basis, which share would 
be proportionate to our contribution to the development and commercialization. 

Continuing  financial  obligations-oncology  platform.    To  the  extent  that  we  develop  and  commercialize  program 
intellectual property on a for-profit basis ourselves or in collaboration with a partner (provided we retain overall control 
of  worldwide  commercialization),  we  may  become  obligated  to  pay  to  Wellcome  Trust  development  and  regulatory 
milestone  payments  and  single-digit  royalties  on  sales  of  any  research  program  product under  our  oncology  platform, 
excluding emvododstat. We made the first development milestone payment of $0.8 million to Wellcome Trust under this 
agreement  during  the  second  quarter  of  2016.  Additional  development  and  regulatory  milestone  payments  up  to  an 
aggregate of $22.4 million may become payable by us under the agreement. For example, in the event a Phase 2 clinical 
study  of  a  research  program candidate,  such  as  unesbulin,  is  commenced,  a  milestone payment  of  $2.5  million  would 
become payable by us to Wellcome Trust upon the earlier to occur of the first dose administered to the last patient enrolled 
in the study or the termination of dosing of all patients in the study. We expect to initiate a registration-directed Phase 2/3 
trial of unesbulin for the treatment of LMS in the second quarter of 2022 and we expect to initiate a registration-directed 
Phase 2 trial of unesbulin for the treatment of DIPG in the third quarter of 2022. 

Additional continuing financial obligations.   Our obligation to pay the royalties described above would continue on a 
country-by-country basis until the longer of the expiration of the last patent in the program intellectual property in such 
country covering the research program product and the expiration of market exclusivity of such product in such country. 
To the extent that we develop and commercialize program intellectual property on a for-profit basis through outlicensing, 
we  will  be  obligated  to  pay  to  Wellcome  Trust  a  specified  share  of  any  consideration  we  receive  from  our  licensee, 
provided that Wellcome Trust would be entitled to receive a minimum amount equal to its original contribution. We would 
incur  no  payment  obligations  to  Wellcome  Trust  to  the  extent  that  we  elect  to  develop  and  commercialize  program 
intellectual property on a non-profit basis. 

Termination.   Unless terminated earlier, each funding agreement will continue until we have received the full amount of 
the grant, the research program has ended, the last-to-expire of the patents in the program intellectual property has expired, 
any agreement entered into for the exploitation of the program intellectual property or our background intellectual property 
has expired, and there are no remaining payment obligations relating to the exploitation of the program intellectual property 
or our background intellectual property. Each funding agreement provides that either party may terminate the agreement 
in the event of an uncured material breach by the other party or in the event of the other party’s bankruptcy or insolvency 
and that Wellcome Trust may terminate the agreement under specified circumstances, including, among others, in specified 
circumstances following a change in control of us or if Wellcome Trust believes that an uncorrected serious failure exists 
in the progress, management or conduct of the research program or that an act or omission by us is incompatible with or 
has an adverse effect on Wellcome Trust’s charitable objectives or reputation. 

If Wellcome Trust terminates either or both funding agreements in specified circumstances, including as a result of our 
material breach, bankruptcy or insolvency, or following our change of control, we may be obligated to assign to Wellcome 
Trust ownership of the applicable program intellectual property, grant to Wellcome Trust royalty-free non-exclusive rights 
under the applicable background intellectual property for the continuation of the research program (if applicable) and the 
development and commercialization of the applicable program intellectual property, and provide Wellcome Trust with 
other specified transitional assistance. 

Certain  specified  rights  and  obligations  of  the  parties  will  generally  survive  termination  of  the  funding  agreements, 
including  Wellcome  Trust’s  right  to receive payments from  us  with  respect  to development  and  commercialization of 
program intellectual property on a for-profit basis. 

31 

If a funding agreement terminates prior to the end of a research program, we are obligated to return all funding we received 
from Wellcome Trust that is unspent at the date of termination (after deduction of costs and non-cancellable commitments 
incurred prior to such date). 

Our Ongoing Acquisition-Related Obligations 

From  time  to  time,  we  have  engaged  in  strategic  transactions  to  expand  and  diversify  our  product  pipeline,  including 
through the acquisition of assets or businesses. In connection with these acquisitions, we have entered into agreements 
through which we have ongoing obligations, including obligations to make contingent payments upon the achievement of 
certain development, regulatory and net sales milestones or upon a percentage of net sales of certain products. 

Complete Pharma Holdings, LLC 

On  April 20,  2017,  we  completed  our  acquisition  of  all  rights  to  Emflaza,  or  the  Emflaza  Transaction.  The  Emflaza 
Transaction was completed pursuant to an asset purchase agreement, dated March 15, 2017, as amended on April 20, 2017, 
or  the  Emflaza  Asset  Purchase  Agreement,  by  and  between  us  and  Marathon  Pharmaceuticals,  LLC  (now  known  as 
Complete Pharma Holdings, LLC), or Marathon. The assets acquired by us in the Emflaza Transaction include intellectual 
property rights related to Emflaza, inventories of Emflaza, and certain contractual rights related to Emflaza. We assumed 
certain liabilities and obligations in the Emflaza Transaction arising out of, or relating to, the assets acquired in the Emflaza 
Transaction. 

Upon the closing of the Emflaza Transaction, we paid to Marathon total upfront consideration comprised of $75.0 million 
in cash, funded through cash on hand, and 6,683,598 shares of our common stock. The number of shares of common stock 
issued  at  closing  was  determined  by  dividing  $65.0  million  by  the  volume  weighted  average  price  per  share  of  the 
Company’s common stock on the Nasdaq Global Select Market, or Nasdaq, for the 15 trading-day period ending on the 
third  trading  day  immediately  preceding  the  closing.  Beginning  in  2018,  Marathon  is  entitled  to  receive  contingent 
payments from us based on annual net sales of Emflaza, up to a specified aggregate maximum amount over the expected 
commercial  life  of  the  asset,  and  a  single  $50.0  million  sales-based  milestone,  in  each  case  subject  to  the  terms  and 
conditions of the Emflaza Asset Purchase Agreement. 

Agilis Biotherapeutics, Inc. 

On August 23, 2018, we completed our acquisition of Agilis pursuant to an Agreement and Plan of Merger, dated as of 
July 19, 2018, or the Agilis Merger Agreement, by and among us, Agility Merger Sub, Inc., a Delaware corporation and 
our wholly owned, indirect subsidiary, Agilis and, solely in its capacity as the representative, agent and attorney-in-fact of 
the equityholders of Agilis, Shareholder Representative Services LLC, or the Merger. 

Upon the closing of the Merger, we paid to Agilis equityholders total upfront consideration comprised of $49.2 million in 
cash and 3,500,907 shares of our common stock, or the Closing Stock Consideration. The Closing Stock Consideration 
was  determined  by  dividing $150.0 million  by  the  volume-weighted  average  price  per  share  of our  common  stock  on 
Nasdaq for the 10 consecutive trading-day period ending on the second trading-day immediately preceding the closing of 
the Merger. Agilis equityholders may become entitled to receive contingent payments from us based on the achievement 
of certain development, regulatory and net sales milestones, as well as based upon a percentage of net sales of certain 
products.  

On April 29, 2020, we, certain of the former equity holders of Agilis, or the Participating Rightholders, and, for the limited 
purposes set forth in the agreement, Shareholder Representative Services LLC, entered into a Rights Exchange Agreement, 
or  the  Rights  Exchange  Agreement.  Pursuant  to  the  Right  Exchange  Agreement,  we  issued  2,821,176  shares  of  our 
common stock and paid $36.9 million, in the aggregate, to the Participating Rightholders in exchange for the cancellation 
and forfeiture by  the  Participating  Rightholders  of  their  rights  to  receive  certain  milestone-based  contingent  payments 
under the Agilis Merger Agreement. 

Our outstanding obligations under the Agilis Merger Agreement include obligations to pay up to an aggregate maximum 
amount of $20.0 million upon the achievement of certain development milestones, up to an aggregate maximum amount 

32 

of  $361.0 million  upon  the  achievement  of  certain  regulatory  milestones,  up  to  a  maximum  aggregate  amount  of 
$150.0 million upon the achievement of certain net sales milestones and a percentage of annual net sales for Friedreich 
ataxia and Angelman syndrome during specified terms, ranging from 2% to 6%, pursuant to the terms of the Agilis Merger 
Agreement. 

BioElectron Technology Corporation 

On  October 25,  2019,  we  completed  the  acquisition  of  substantially  all  of  the  assets  of  BioElectron  Technology 
Corporation, or BioElectron, pursuant to an Asset Purchase Agreement by and between the Company and BioElectron, 
dated October 1, 2019, or the BioElectron Asset Purchase Agreement. 

Upon the closing of the Asset Acquisition, we paid to BioElectron total upfront consideration of $10.0 million, funded 
with cash on hand, less (i) transaction expenses incurred by BioElectron, (ii) the amount of outstanding indebtedness of 
BioElectron including a $4.0 million loan advance to BioElectron plus accrued and unpaid interest thereon and (iii) $1.5 
million held in an escrow account to secure potential indemnification obligations owed to us. Subject to the terms and 
conditions  of  the  BioElectron  Asset  Purchase  Agreement,  BioElectron  may  become  entitled  to  receive  contingent 
milestone payments of up to $200.0 million (in cash or in shares of our common stock, as determined by us) from us based 
on the achievement of certain regulatory and net sales milestones. Subject to the terms and conditions of the BioElectron 
Asset Purchase Agreement, BioElectron may also become entitled to receive contingent payments based on a percentage 
of net sales of certain products. 

Censa Pharmaceuticals, Inc. 

On May 29, 2020, we acquired Censa pursuant to an Agreement and Plan of Merger, dated as of May 5, 2020, or the Censa 
Merger Agreement, by and among us, Hydro Merger Sub, Inc., our wholly owned, indirect subsidiary, and, solely in its 
capacity  as  the  representative,  agent  and  attorney-in-fact  of  the  securityholders  of  Censa,  Shareholder  Representative 
Services LLC, or the Censa Merger. 

Upon the closing of the Censa Merger, we paid to the Censa securityholders (i) cash consideration of $15.0 million, which 
consisted of an upfront payment of $10.4 million and an additional $4.6 million for the net assets on Censa's opening 
balance sheet as of the date of the acquisition, and (ii) 845,364 shares of our common stock, which were valued at $42.9 
million based on the closing stock price on the acquisition date. The number of shares issued was determined using a 30-
day VWAP pursuant to the Censa Merger Agreement.  

In  addition,  pursuant  to  the  Censa  Merger  Agreement,  Censa  securityholders  will  be  entitled  to  receive  contingent 
payments  from  us  based  on  (i) the  achievement  of  certain  development  and  regulatory  milestones  up  to  an  aggregate 
maximum amount of $217.5 million for PTC923’s two most advanced programs and receipt of a priority review voucher 
from the FDA as set forth in the Censa Merger Agreement, (ii) $109 million in development and regulatory milestones 
for each additional indication of PTC923, (iii) the achievement of certain net sales milestones up to an aggregate maximum 
amount of $160.0 million, (iv) a percentage of annual net sales during specified terms, ranging from single to low double 
digits of the applicable net sales threshold amount, and (v) any sublicense fees paid to us in consideration of any sublicense 
of Censa’s intellectual property to commercialize PTC923, on a country-by-country basis, which contingent payment will 
equal to a mid-double digit percentage of any such sublicense fees. We have the option to pay the initial $30 million 
development milestone, for the completion of enrollment of a Phase 3 clinical trial for PTC923 for PKU, if achieved, in 
cash or shares of our common stock. 

Intellectual Property 

Patents and trade secrets 

Our  success  depends  in  part  on  our  ability  to  obtain  and  maintain  proprietary  protection  for  our  product  candidates, 
technology  and  know-how,  to  operate  without  infringing  the  proprietary  rights  of  others  and  to  prevent  others  from 
infringing our proprietary rights. Our policy is to seek to protect our proprietary position by, among other methods, filing 
U.S. and certain ex-U.S. patent applications related to our proprietary technology, inventions and improvements that we 

33 

believe  are  important  to  the  development  of  our  business,  where  patent  protection  is  available.  We  also  rely  on  trade 
secrets,  know-how,  continuing  technological  innovation  and  in-licensing  opportunities  to  develop  and  maintain  our 
proprietary position. 

As of January 31, 2022, our patent portfolio included a total of 142 active U.S. patents and 67 pending U.S. non-provisional 
patent  applications,  including  continuations  and  divisional  applications,  that  are  owned,  co-owned,  or  exclusively  in-
licensed.  Our patent portfolio also includes numerous International and ex-U.S. patents and patent applications. The patent 
portfolio includes patents and patent applications with claims including composition of matter, pharmaceutical formulation 
and  methods  of  use  of  our  commercial  products  including  ataluren,  the  active  ingredient  in  the  formulated  product 
Translarna, and risdiplam, the active ingredient in the formulated product Evrysdi. 

The patent rights relating to ataluren owned by us consist of 42 issued U.S. patents relating to composition of matter, 
methods of use, formulations, dosing regimens and methods of manufacture and multiple pending U.S. patent applications 
relating to methods of use, formulation, and dosing regimens. We do not license any material patent rights relating to 
ataluren to unaffiliated parties. The issued U.S. patents relating to composition of matter are currently scheduled to expire 
in 2024 and all U.S. patents that issue from U.S. patent applications arising from the composition of matter would also be 
scheduled to expire in 2024. Issued U.S. patents relating to therapeutic methods of use are currently scheduled to expire 
in 2026 and 2027, including patent term adjustment. We have patent rights that are the subject of granted patents or pending 
counterpart patent applications in a number of other jurisdictions, including Canada, certain South American countries, 
Europe, certain Middle Eastern countries, certain African countries, certain Asian countries and certain Eurasian countries. 
We own 14 European patents relating to composition of matter, uses, dosing regimens and methods of manufacture of 
ataluren, as well as multiple pending European patent applications relating to composition of matter, uses and formulations. 
Granted European patents will expire in 2024 for those patents drawn to composition of matter, in 2026 and 2027 for those 
patents drawn to dosing regimen, and in 2027 for those patents drawn to the manufacturing process. Except as indicated 
above, the anticipated expiration dates referred to above are without regard to potential patent term extension, patent term 
adjustment or other marketing exclusivities that may be available to us. 

The  patent  rights  relating  to  risdiplam  owned  by  us  and  Roche  consist  of  5  issued  co-owned  U.S.  patents  relating  to 
composition of matter, methods of use, and methods of manufacture and multiple pending U.S. patent applications co-
owned or individually owned by us and Roche relating to composition of matter, methods of use, and formulation. We do 
not  license  any  material  patent  rights  relating  to  risdiplam  to  unaffiliated  parties.  The  issued  U.S.  patents  relating  to 
composition of matter are currently scheduled to expire in 2033 and 2035. Our patent rights include granted patents or 
pending  counterpart  patent  applications  in  a  number  of  other  jurisdictions,  including  Canada,  certain  South  American 
countries, Europe, certain Middle Eastern countries, certain African countries, certain Asian countries and certain Eurasian 
countries. We own 3 European patents relating to composition of matter, and uses of risdiplam, as well as multiple pending 
European patent applications relating to composition of matter, uses and formulations. The expiration dates of the granted 
European patents relating to composition of matter are currently scheduled to expire in 2033 and 2035. Except as indicated 
above, these anticipated expiration dates are without regard to potential patent term extension, patent term adjustment or 
other marketing exclusivities that may be available to us. 

The term of individual patents depends upon the legal term for patents in the countries in which they are obtained. In most 
countries, including the United States, the patent term is 20 years from the earliest filing date of a non-provisional patent 
application. In the United States, a patent’s term may, in certain cases, be lengthened by patent term adjustment, which 
compensates a patentee for administrative delays by the U.S. Patent and Trademark Office in examining and granting a 
patent, or may be shortened if a patent is terminally disclaimed over an earlier filed patent. The term of a U.S. patent that 
covers a drug, biological product or medical device approved pursuant to a pre-market approval, or PMA, may also be 
eligible for patent term extension when FDA approval is granted, provided statutory and regulatory requirements are met. 
The length of the patent term extension is related to the length of time from an Investigational New Drug application’s 
effective date until the approval date while the patent is in force. The Hatch-Waxman Act permits a patent term extension 
of up to five years beyond the expiration date set for the patent. Patent extension based on Hatch-Waxman Act cannot 
extend  the  remaining  term  of  a  patent  beyond  a  total  of  14 years  from  the  date  of  product  approval,  only  one  patent 
applicable to each regulatory review period may be granted an extension and only those claims reading on the approved 
drug may be extended. 

34 

Analogous patent term extension provisions are available in Europe and certain other ex-U.S. jurisdictions to extend the 
term of a patent that covers an approved drug. One means of patent term extension in Europe after EMA approval is based 
on obtaining  a  Supplementary  Protection  Certificate, or  SPC.  We  have  applied  for  SPCs  for  ataluren  in  all  applicable 
European countries in which we have a European patent and expect that all will be granted. The maximum patent term 
extension provided by an SPC is a total of 5 years from the date of patent term expiration. For example, in jurisdictions 
where an SPC with maximum patent term extension has been granted, the ataluren composition of matter patent would be 
scheduled to expire in 2029. In the future, if and when our product candidates receive approval by the FDA or other non-
European ex-U.S. regulatory authorities, we expect to apply for patent term extensions on issued patents covering those 
products, depending upon the length of the clinical trials for each drug and other factors. 

We have no patents covering Emflaza or the approved use of Emflaza. We rely on non-patent market exclusivity periods 
under  the  Orphan  Drug  Act  to  commercialize  Emflaza  in  the  United  States.    See  “Item  1.  Business-Government 
Regulation” for further information regarding the exclusivity periods that we expect to rely on. 

If PTC-AADC is approved in the United States, we expect to rely on the non-patent market exclusivity periods under the 
Orphan Drug Act and the BPCIA to commercialize PTC-AADC in the United States. See “Item 1. Business-Government 
Regulation-BPCIA exclusivity” for further information regarding the exclusivity periods that we expect to rely on. We 
also expect to rely on orphan drug exclusivity in the EEA if PTC-AADC is approved by the EMA, as well as in other 
countries or regions where such exclusivity is available. 

We may rely, in some circumstances, on trade secrets to protect our technology. However, trade secrets can be difficult to 
protect. We seek to protect our proprietary technology and processes, in part, using confidentiality agreements with our 
employees,  consultants,  scientific  advisors,  contractors  and  collaborators.  We  also  seek  to  preserve  the  integrity  and 
confidentiality of our data and trade secrets by maintaining physical security of our premises and physical and electronic 
security of our information technology systems. While we have confidence in these individuals, organizations and systems, 
such  agreements  or  security  measures  may  be  breached,  and  we  may  not  have  adequate  remedies  for  any  breach.  In 
addition, our trade secrets may otherwise become known or be independently discovered by competitors. To the extent 
that  our  employees,  former  employees,  consultants,  scientific  advisors,  contractors  or  collaborators  use  intellectual 
property owned by us or licensed to us by others in their work for us, trade secret disputes may arise.  If such disputes 
arise in the U.S., we may protect our trade secrets and pursue remedies available under federal statute using either the 
Economic Espionage Act of 1996 and/or the Defend Trade Secrets Act of 2016 and, if necessary, under state law using 
either the Uniform Trade Secrets Act or other State law available in the applicable venue.  If such disputes arise ex-US, 
we may protect our trade secrets and pursue remedies available under local or international law. 

License agreements 

We are a party to a number of license agreements under which we license patents, patent applications and other intellectual 
property from third parties. We enter into these agreements to augment our proprietary intellectual property portfolio. The 
licensed  intellectual  property  covers  some  of  the  compounds  that  we  are  researching  and  developing,  some  post-
transcriptional control targets and some of the scientific processes that we use. These licenses impose various diligence 
and financial payment obligations on us. We expect to continue to enter into these types of license agreements in the future. 

We  exclusively  in-licensed  know-how  and  materials  related  to  the  production  and  use  of  PTC-AADC.    For  a  further 
discussion of the material agreements relating to our in-licensing of PTC-AADC for the treatment of AADC deficiency, 
see “Item 1. Business-Our Collaborations, License Agreements and Funding Arrangements-National Taiwan University.”  
We  also  exclusively  in-license  or  jointly  own  patent  applications  with  claims  directed  to  composition  of  matter, 
formulation and methods of use of other gene therapy products candidates currently in development. 

Manufacturing 

Other than as described below with respect to certain of our gene therapy product candidates, we do not currently own or 
operate functional manufacturing or distribution facilities for the production of clinical or commercial quantities of our 
products or product candidates or compounds that we are testing in our preclinical programs. We currently rely, and expect 
to continue to rely, on third parties for the manufacture, packaging, labeling and distribution of clinical and commercial 

35 

supplies of our products or product candidates that we may develop, other than small amounts of compounds that we may 
synthesize ourselves for preclinical testing. 

The active pharmaceutical ingredients in our products and product candidates are provided by third-parties. We currently 
rely on a single source for the production of some of our raw materials and we obtain our supply of the drug substance for 
Translarna from two third-party manufacturers. 

We engage two separate manufacturers to provide bulk drug product for Translarna. We have a relationship with three 
manufacturers that are capable of providing fill and finish services for our finished commercial and clinical Translarna 
product. 

We currently obtain our supplies of Translarna and most of our other products and product candidates from our third-party 
manufacturers pursuant to agreements that include specific supply timelines and volume expectations. If a manufacturer 
should become unavailable to us for any reason, we would seek to obtain supply from another manufacturer engaged by 
us for the applicable product or service. In the event that we were unable to procure the applicable supply from a validated 
manufacturer, we believe that there are a number of potential replacements for each of our outsourced services, however 
we likely would experience delays in our ability to supply Translarna to patients or in advancing our clinical trials while 
we identify and qualify replacement suppliers. 

We obtain our supply of the drug substance for Emflaza through a third-party manufacturer that is currently the only third-
party  manufacturer qualified to  provide  Emflaza  drug  substance  for  use  in  the  United  States.  All  of  our  drug  product 
manufacturing, processing and packaging needs for Emflaza tablet and suspension product are fulfilled pursuant to two 
different exclusive supply agreements assumed by us in connection with our acquisition of Emflaza. We expect to fulfill 
all of our requirements for Emflaza tablets as well as secondary packaging of pre-filled Emflaza oral suspension bottles 
pursuant to one of these agreements, which has an automatic renewal provision subject to the termination rights of each 
party. We expect to fulfill all of our requirements for Emflaza suspension product pursuant to the other agreement. Through 
the seventh year anniversary of FDA approval of Emflaza, we are obligated to pay to the manufacturer of the Emflaza 
suspension product royalty payments, on a quarterly basis, based on a percentage (ranging from low to middle-low double 
digits) of, or a fixed payment with respect to, our annual net sales of suspension product in the United States, subject to 
reduction in accordance with the terms of the agreement. The royalty payments for the suspension product are subject to 
a minimum aggregate annual payment ranging from €0.5 million to €1.5 million per year. 

If our drug substance provider or either of our drug product manufacturers was to be unable to provide drug substance or 
manufacture Emflaza product in sufficient quantities to meet projected demand, future sales could be adversely affected, 
which in turn could have a detrimental impact on our ability to maintain our marketing authorization in the United States 
and on our ability to commercialize Emflaza, which in turn would have a material adverse effect on our business, financial 
results and results of operations. Further, as we presently have no patent rights to protect the approved use of Emflaza, we 
rely on market exclusivity periods available to us under the Orphan Drug Act to commercialize Emflaza for DMD in the 
United States. As the holder of orphan exclusivity, we are required to assure the availability of sufficient quantities of 
Emflaza to meet the needs of patients. Failure to do so could result in loss of the drug’s orphan exclusivity in the United 
States, which would have a material adverse effect on our ability to generate revenue from sales of Emflaza. 

Translarna and Emflaza are manufactured in reliable and reproducible synthetic processes. Our raw materials are not scarce 
and are readily available subject to supply chain disruptions. We currently rely on a single source for the production of 
some raw materials and switching to an alternative source could, in some instances, take time and could lead to delays in 
manufacturing.  While  we  have  experienced delays  in  receiving  certain  raw  materials  in connection  with  supply  chain 
disruptions caused by the COVID-19 pandemic, we maintain inventories for such materials such that these delays did not 
affect or delay our manufacturing in 2021, and no manufacturing delays are currently expected in 2022. The chemistry is 
amenable to scale up and does not require unusual equipment in the manufacturing process. We expect to continue to 
develop drug candidates that can be produced cost-effectively at contract manufacturing facilities or internally, in the case 
of our gene therapy platform. 

36 

We  currently  have  contracts  with  multiple  pharmacy  and hospital  distributors  in  the  EU  that  distribute  Translarna  for 
limited commercial and EAP programs. We have engaged with third party logistic providers, or 3PLs, which distribute 
Translarna for the majority of our commercial and EAP programs on our behalf.  

We utilize third parties for the commercial distribution of Emflaza, including a 3PL to warehouse Emflaza as well as 
specialty pharmacies to sell and distribute Emflaza to patients. The specialty pharmacies provide us with third-party call 
center  services  to  provide  patient  support  and  financial  services,  prescription  intake  and  distribution,  reimbursement 
adjudication, and ongoing compliance support. 

Pursuant to the Tegsedi-Waylivra Agreement, we have entered into a master supply agreement with Akcea whereby Akcea 
or its affiliates will manufacture and supply, or cause to be manufactured and supplied, Tegsedi and Waylivra in quantities 
sufficient  to  support  the  commercialization  of  Tegsedi  and  Waylivra  in  the  PTC  Territory.  This  is  currently  the  only 
manufacturing and supply agreement that we have entered into for the drug substance of Tegsedi and Waylivra. If the 
master supply agreement is terminated and we are unable to find an alternative third party contractor, we may encounter 
delays in manufacturing Tegsedi and Waylivra. 

We have a commercial manufacturing services agreement with MassBiologics of the University of Massachusetts Medical 
School, or MassBio, to provide sufficient quantities of our PTC-AADC program materials to meet anticipated clinical trial 
and potential commercial scale demands. In 2021, we began cGMP manufacturing (as defined below) of clinical material 
at our leased biologics manufacturing and laboratory space located in Hopewell Township, New Jersey, or the Hopewell 
Facility,  for  certain  of  our  gene  therapy  product  candidates  other  than  PTC-AADC.  We  still  rely  on  third-party 
manufacturers  to  complete  product  testing  for  all  of  our  gene  therapy  product  candidates  that  we  manufacture  at  the 
Hopewell Facility as well as to provide sufficient quantities of certain program materials that we have not yet transitioned 
to  the  Hopewell  Facility.  We  have  personnel  with  manufacturing  and  quality  experience  to  oversee  our  contract 
manufacturers. 

We  also  expect  to  use  the  Hopewell  Facility  in  the  production  of  plasmid  DNA  and  AAV  vectors  for  gene  therapy 
applications for potential external customers. 

Manufacturers and suppliers of product candidates are subject to the FDA’s current Good Manufacturing Practices, or 
cGMP, requirements, and other rules and regulations prescribed by ex-U.S. regulatory authorities. We depend on our third-
party suppliers and manufacturers for continued compliance with cGMP requirements and applicable ex-U.S. standards. 

Commercial Matters 

Sales and marketing team 

Our  product  revenue  has  primarily  been  attributable  to  sales  of  Translarna  for  the  treatment  of  nmDMD  in  territories 
outside of the United States and to sales of Emflaza for treatment of DMD in the United States. We have employees across 
the globe, with the largest concentrations being in the United States, Latin America and Europe. 

In addition, in select territories, we have engaged full time consultants, marketing partners and distribution partners to 
assist  us  with  our  international  commercialization  efforts  for  our  products.  We  continue  to  evaluate  new  territories  to 
determine in which geographies we might, if approved, choose to commercialize our products ourselves and in which 
geographies we might choose to collaborate with third parties. We expect that our internal team and partnership network 
will continue to grow, as needed, to maximize access to patients. 

Customers 

During 2021, our product revenue was primarily attributable to Translarna for the treatment of nmDMD and to Emflaza 
for treatment of DMD. Translarna for the treatment of nmDMD was available on a commercial basis or via reimbursed 
EAP programs in multiple territories outside of the United States. In some territories, orders for Translarna are placed 
directly with us and in other territories we have engaged with third-party distributors. As a result, orders for Translarna 
are generally received from hospital and retail pharmacies and, in some cases, one of our third-party partner distributors. 

37 

Our third-party distributors act as intermediaries between us and end-users and do not typically stock significant quantities 
of Translarna. The ultimate payor for Translarna is typically a government authority or institution or a third-party health 
insurer. The payment terms are generally 30 to 90 days after receipt of products. 

Emflaza for treatment of DMD is available on a commercial basis throughout the United States. We utilize six specialty 
pharmacies to sell and distribute Emflaza to patients. The specialty pharmacies receive prescription orders for Emflaza 
directly from physicians and ship Emflaza directly to the end-user upon fulfillment of the order. As such, there is very 
little inventory of Emflaza stocked. The ultimate payor for Emflaza is typically a state health insurance program or a third-
party health insurer. The payment terms are generally 30 to 90 days after receipt of products. 

During 2021, two of our distributors each accounted for over 10% of our net product sales. Financial information about 
our net product revenues and other revenues generated in the principal geographic regions in which we operate and our 
long-lived assets is set forth in our financial statements and in Note 16, “Geographic Information” to our consolidated 
financial statements included in this Annual Report on Form 10-K. 

Translarna and Emflaza can generally only be returned if agreed upon in writing by us and the product is not opened nor 
in receipt by the final user, except in the case of quality issues associated with the product. Product is generally shipped 
when a specific patient is approved by the applicable government or insurer and an individual prescription has been written. 
The right of return is eliminated as a matter of course when the product is dispensed to patients. Other than in connection 
with our transition to a new third party distributor, we have never had a request for a return of a material amount of product 
for either Translarna or Emflaza. 

In some countries, including those in Latin America, orders for named patient sales may be for multiple months of therapy, 
which can lead to an unevenness in orders which could result in significant fluctuations in quarterly net product sales. For 
example, as a result of the COVID-19 pandemic, the Brazilian Ministry of Health is continuing to experience significant 
delays  processing  centralized  group  purchase  orders.  Almost  all  of  our  Brazilian  product  revenue  for  Translarna  is 
attributable to such purchase orders. These centralized group purchase order delays have caused, and may continue to 
cause, fluctuations in our ability to generate revenue in Brazil. Similarly, Translarna orders placed through a distributor 
for the Ministry of Health of the Russian Federation are also intended to cover multiple months of therapy. Any fluctuations 
in quarterly net product sales in Russia resulting from these centralized group purchase orders may also be exacerbated by 
any delays. 

Market Access Considerations 

Translarna for the treatment of nmDMD is currently available on a commercial basis in multiple countries outside of the 
United  States.  We  consider  our  products  to  be  commercially  available  when  we  are  permitted  to  market  treatment  to 
patients. 

Translarna for the treatment of nmDMD is also currently available through EAP programs in select countries where funded 
named patient or cohort programs exist, both within the EEA and in other territories. These programs generally reference 
the EMA’s determinations with respect to our marketing authorization in the EEA. As of today, Translarna is available 
under EAP or similar styled programs in various countries outside of the United States. Generally, EAP programs allow 
for access to Translarna pursuant to a named patient program, under which a physician requests access to Translarna on 
behalf  of  the  specific,  or  “named”  patient  or  pursuant  to  a  cohort  program,  which  allows  for  a  broader  temporary 
authorization for use for nmDMD meeting the inclusion criteria. Our EAP programs are named patient or similar styled 
programs in all territories other than France, which is a cohort program. 

Our ability to make Translarna available via commercial or EAP programs is largely dependent upon our ability to maintain 
our marketing authorization in the EEA for Translarna for the treatment of nmDMD in ambulatory patients aged two years 
and older. The marketing authorization is subject to annual review and renewal by the European Commission following 
reassessment by the EMA as well as the specific obligation to conduct and submit the results of Study 041. Additionally, 
the  marketing  authorizations  of  Translarna  in  Brazil  and  Russia  are  subject  to  renewal  every  five years.  See  “Item 1. 
Business-Global commercial footprint-Global DMD franchise” and “Risk Factors-Risks Related to Regulatory Approval 

38 

of our Product and our Product Candidates” for further information regarding the marketing authorization in the EEA and 
related risks. 

Our future revenues from our products and any other product candidates we may develop, depends largely on our ability 
to obtain and maintain reimbursement from governments and third-party insurers. Each country in the EEA has its own 
pricing and reimbursement regulations and many countries in the EEA have other regulations related to the marketing and 
sale of pharmaceutical products in the applicable country. The pricing and reimbursement process varies from country to 
country and can take a substantial amount of time from initiation to completion. As a result, our commercial launch of 
Translarna in the EEA has been and is expected to continue to be on a country-by-country basis and we generally will not 
be able to commence commercial sales of Translarna for the treatment of nmDMD pursuant to our marketing authorization 
in  the  EEA  in  any  particular  member  state  of  the  EEA  until  we  conclude  the  applicable  pricing  and  reimbursement 
negotiations and comply with any licensing, employment or related regulatory requirements in that country. 

We have submitted pricing and reimbursement dossiers with respect to Translarna for the treatment of nmDMD in key 
EEA countries and have received both pricing and reimbursement approval on terms that are acceptable to us in a number 
of  countries.  The  price  that  is  approved  by  local  governmental  authorities  pursuant  to  commercial  pricing  and 
reimbursement processes may be lower than the price for purchases of product in that country pursuant to a reimbursed 
early access program. 

In some instances, reimbursement may be subject to challenge, reduction or denial by the government and other payers. 
For example, in France, EAP programs and commercial sales of a product can begin while pricing and reimbursement 
rates are under discussion with the applicable government health programs. In the event that the negotiated price of the 
product is lower than the amount reimbursed for sales made prior to the conclusion of price negotiations, we may become 
obligated  to  repay  such  excess  amount  to  the  applicable  government  health  program.  Such  retroactive  reimbursement 
would be made following the conclusion of price negotiations with the applicable government health authority. 

For Emflaza, we are engaged in pricing, coverage and reimbursement discussions with third-party payors, such as state 
and federal governments, including Medicare and Medicaid, managed care providers, private commercial insurance plans 
and pharmacy benefit management plans. Decisions regarding the extent of coverage and the amount of reimbursement to 
be  provided  for  Emflaza  are  made  on  a  plan-by-plan,  and  in  some  cases,  on  a  patient-by-patient  basis.  Coverage  and 
reimbursement decisions by third-party payors, including the processing and adjudication of prescriptions, may vary from 
weeks  to  several months.  Certain  third-party  payors  routinely  impose  additional  requirements  before  approving 
reimbursement  of  a  prescription,  including  prior  authorization  and  the  requirement  to  try  another  therapy  first.  The 
specialty pharmacies we utilize provide patient services programs to support product access and, when eligible, out-of-
pocket assistance. 

Tegsedi  for  the  treatment  of  hATTR  amyloidosis  and  Waylivra  for  the  treatment  of  FCS  are  currently  available  on  a 
commercial basis in multiple countries outside of the United States and we have the right to commercialize these products 
in the PTC Territory. We have received marketing authorization from ANVISA for Tegsedi for the treatment of stage 1 or 
stage 2 polyneuropathy in adult patients with hATTR amyloidosis in Brazil and Waylivra for the treatment of FCS in 
Brazil.  We  have  initiated  our  commercial  launches  of  Tegsedi  for  the  treatment  of hATTR  amyloidosis  in  Brazil  and 
Waylivra for the treatment of FCS in Brazil. The marketing authorizations of Tegsedi and Waylivra in Brazil are subject 
to renewal every five years. We have also made both Tegsedi and Waylivra available in certain countries within the PTC 
Territory through EAP Programs. Our ability to make Tegsedi and Waylivra available via EAP programs within the PTC 
Territory  is  largely  dependent  upon  the  maintenance  of  the  marketing  authorizations  in  the  EU,  which  in  the  case  of 
Waylivra, is subject to certain conditions. 

We record revenue net of estimated third party discounts and rebates. Allowances are recorded as a reduction of revenue 
at the time revenues from product sales are recognized. These allowances are adjusted to reflect known changes in factors 
and may impact such allowances in the quarter those changes are known. 

For important information regarding market access and pricing and reimbursement considerations see “Item 1. Business-
Pharmaceutical  Pricing  and  Reimbursement”  and  “Item 1A. Risk  Factors-Risks  Related  to  the  Development  and 

39 

Commercialization of our Product and our Product Candidates” and “-Risks Related to Regulatory Approval of our Product 
and our Product Candidates”. 

Competition 

The biotechnology and pharmaceutical industries are characterized by rapidly advancing technologies, intense competition 
and  a  strong  emphasis  on  proprietary  products.  While  we  believe  that  our  technologies,  knowledge,  experience  and 
scientific resources provide us with competitive advantages, we face potential competition from many different sources, 
including  commercial  pharmaceutical  and  biotechnology  enterprises,  academic  institutions,  government  agencies  and 
private  and  public  research  institutions.  Any  product  candidates  that  we  successfully  develop  and  commercialize  will 
compete with existing therapies and new therapies that may become available in the future. In addition, other gene therapy 
companies may in the future decide to utilize existing technologies to address unmet needs that could potentially compete 
with our product candidates. 

Many of our competitors may have significantly greater financial resources and expertise in research and development, 
manufacturing,  preclinical  testing,  conducting  clinical  trials,  obtaining  regulatory  approvals  and  marketing  approved 
products  than  we  do.  These  competitors  also  compete  with  us  in  recruiting  and  retaining  qualified  scientific  and 
management personnel, as well as in acquiring technologies complementary to, or necessary for, our programs. Smaller 
or early stage companies may also prove to be significant competitors, particularly through collaborative arrangements 
with large and established companies. 

Our commercial opportunity could be reduced or eliminated if our competitors develop and commercialize products that 
are safer, more effective, have fewer side effects, are more convenient or are less expensive than any products that we may 
develop. In addition, our ability to compete may be affected because in some cases insurers or other third-party payors 
seek to encourage the use of generic products. This may have the effect of making branded products less attractive, from 
a cost perspective, to buyers. 

The  key  competitive factors affecting  the  success  of  our  products  and product candidates  are  likely  to  be  its  efficacy, 
safety,  convenience,  price  and  the  availability  of  coverage  and  reimbursement  from  government  and  other  third-party 
payors. 

The competition for our products and product candidates includes the following: 

•  Translarna for nmDMD. There is currently no marketed therapy, other than Translarna in the EEA, which has 
received approval for the treatment of the underlying cause of nmDMD. Sarepta Therapeutics, or Sarepta, has 
received approval in the United States for two treatments (Exondys 51 (eteplirsen) and Vyondys 53 (golodirsen)) 
addressing  the  underlying  cause  of  disease  for  different  mutations  in  the  DMD  gene.  Additionally,  the  FDA 
granted accelerated approval to Viltepso (viltolarsen) from NS Pharma for the treatment of DMD in patients with 
exon  53  skipping  and  Sarepta  (Casimersen  (SRP  4045)  for  the  treatment  of  DMD  in  patients  with  exon  45 
skipping. Viltepso (viltolarsen) from NS Pharma is also approved in Japan. Other biopharmaceutical companies 
are developing treatments addressing the underlying cause of disease for different mutations in the DMD gene, 
including,  Daiichi  Sankyo 
(NS-065/NCNP-01)  and 
NS-089/NCNP-02)), and Astellas (AT-702). Other pharmaceutical companies are developing micro dystrophin 
gene  therapies  for  patients  with  DMD  regardless  of  genotype,  including  Sarepta  (SRP-9001),  Pfizer 
(PF-06939926) and Solid Biosciences (SGT-001). 

(DS-5141)),  Nippon  Shinyaku 

(Viltolarsen 

•  Emflaza for DMD. The FDA has not approved a corticosteroid specifically for DMD in the United States other 
than  Emflaza.  However,  prednisone/prednisolone,  which  is  not  approved  for  DMD  in  the  United  States,  is 
generically available and has been prescribed off label for DMD patients. ReveraGen BioPharma and Santhera 
are developing a glucocorticoid antagonist (vamorolone) for DMD patients with anticipated NDA filing in 2022. 
•  Evrysdi.  Evrysdi  also  faces  competition.  For  example,  in  December 2016,  the  FDA  approved  Spinraza 
(nusinersen),  a  drug  developed  by  Ionis  and  marketed  by  Biogen,  to  treat  SMA.  Zolgensma  (onasemnogene 
abeparvovec), a gene therapy drug developed by AveXis, Inc., (acquired by Novartis in 2018) is approved in the 
United States and Japan for the treatment of SMA in patients under 2 years of age and in Europe for babies and 
young children who weigh up to 21 kilograms. Other companies are also pursuing product candidates for the 

40 

treatment of SMA, including Kowa (sodium valproate), Catalyst Pharmaceuticals (amifampridine), Scholar Rock 
(SRK-015), Roche Pharmaceuticals (RO7204239) and Cytokinetics (reldesemtiv). 

•  Waylivra. Waylivra faces competition from drugs like Myalept (metreleptin). Myalept, produced by Novelion 
Therapeutics, Inc.,  is  currently  approved  for  use  in  generalized  lipodystrophy  patients.  Additionally,  Ionis  is 
developing AKCEA-APOCIII-LRx for the treatment of FCS. 

•  Tegsedi. Tegsedi faces competition from drugs like Onpattro (patisiran) which was launched by Alnylam in the 
United States in 2018 and received approval in Brazil for the treatment of hATTR amyloidosis in 2020. Vyndaqel 
(tafamids  meglumine)  and  Vyndamax  (tafamidis)  are  commercialized  in  the  United  States,  EU  and  some 
countries in Latin America by Pfizer. Other companies are also pursuing product candidates for the treatment of 
ATTR Amyloidosis with polyneuropathy including Alnylam (vutrisiran), BridgeBio Pharma (AG 10), Proclara 
Biosciences (NPT 189), Prothena (PRX 004) and SOM Biotech (tolcapone). 

•  PTC-AADC. Currently, no treatment options are available for the underlying cause of AADC deficiency, and 
care is limited to palliative options with significant burden on caregivers. Additionally, we are not aware of any 
late-stage development product candidates for AADC deficiency. 

•  PTC518 for Huntington’s disease. There are currently no drugs or disease-modifying therapies approved to delay 
the onset or slow the progression of Huntington disease.  However, Novartis (branaplam), uniQure (AMT-130), 
Roche  and  Ionis  (tominersen)  and  Wave  Life  Sciences  (WVE-003)  are  all  developing  product  candidates  for 
treatment of Huntington disease.  

•  Vatiquinone for Friedreich ataxia. While there are currently no disease modifying treatment options available 
for Friedreich ataxia, omaveloxolone, which is being developed by Reata Pharmaceuticals and RT-001, which is 
being  developed  by  Retrotope,  are  each  late  stage  product  candidates  being  investigated  for  the  treatment  of 
Friedreich ataxia. 

•  Vatiquinone for mitochondrial disease associated seizures. There are no disease modifying drugs approved for 
the treatment of mitochondrial disease associated seizures and we are not aware of any late-stage development 
product candidates for mitochondrial disease associated seizures. 

•  PTC857 for ALS. Current standard of care for ALS is Rilutek (riluzole), currently available as a generic and other 
formulations, and Radicava (edaravone). Amylyx Pharmaceuticals (AMX-0035) has submitted an NDA to the 
FDA  and  an  MAA  to  EMA.  There  are  multiple  other  late  stage  product  candidates  being  developed  for  the 
treatment of ALS including Ionis (Jacifusen), Clene Nanomedicine (CNM-Au8), MediciNova (Ibudilast), AB 
Science (AB-1010 mastinib mesylate), and Prilenia Therapeutics (Pridopidine). 

•  PTC923  for  PKU.  If  approved,  PTC923  could  face  competition  from  Kuvan  (sapropterin  dihydrochloride), 
including generic versions, and Palynziq (pegvaliase-pqpz), each of which is approved for the treatment of PKU.  
Furthermore,  Homology  (HMI-102)  and  BioMarin  (BMN  307)  each  are  developing  gene  therapy  product 
candidates for the treatment of PKU. 

•  Unesbulin for LMS. First line treatment for LMS is surgery where appropriate and then chemotherapy options 
including doxorubicin, gemcitabine, dacarbazine and docetaxel for unresectable metastatic disease. For second 
line treatment, two drugs are approved for soft tissue sarcoma including LMS and these are Yondelis (trabectedin) 
and Votrient (pazopanib). Most LMS patients require multiple lines of therapy. 

•  Unesbulin for DIPG. There is no approved treatment for DIPG and very little improvement have been observed 
over  the  past  40  years.  The  current  standard  of  care  is  radiation  therapy  which  can  shrink  the  tumor,  though 
response is transient. 

•  Emvododstat  for  COVID-19.  If  approved,  emvododstat  could  face  significant  competition  as  many  other 
companies and governmental organizations have expended resources to find a treatment for COVID-19.  The 
FDA has approved the use of the Pfizer and Moderna COVID-19 vaccines and authorized the use of the Johnson 
&  Johnson  COVID-19  vaccine  in  the  United  States.  The  FDA  has  approved  Gilead’s  antiviral  drug  Velkury 
(remdesivir) for the treatment of COVID-19. The FDA has also granted emergency use authorizations to Merck’s 
molnupiravir,  Pfizer’s  Paxlovid  (nirmatrelvir  tablets  and  ritonavir  tablets,  co-packaged  for  oral  use)  and 
monoclonal antibodies, among other products, for the treatment and prevention of COVID-19. 

Government Regulation 

Government authorities in the United States, at the federal, state and local level, and in other countries extensively regulate, 
among other things, the research, development, testing, quality control, approval, manufacturing, labeling, post-approval 
monitoring and reporting, recordkeeping, packaging, promotion, storage, advertising, distribution, marketing and sales and 

41 

 
export  and  import  of  biopharmaceutical  products  such  as  those  we  are  developing.  In  addition,  sponsors  of 
biopharmaceutical  products  and  drug  products  participating  in  Medicaid  and  Medicare  are  required  to  comply  with 
mandatory  price  reporting,  discount,  and  rebate  requirements.  The  process  of  obtaining  regulatory  approvals  and  the 
subsequent compliance with appropriate federal, state, local and ex-U.S. statutes and regulations require the expenditure 
of  substantial  time  and  financial  resources.  See  “Item 1A.  Risk  Factors-Risks  Related  to  Regulatory  Approval  of  our 
Product and our Product Candidates” for important information regarding some of the risks to our business arising as a 
result of government regulation. 

U.S. government regulation 

In the United States, the FDA regulates drugs and biologic products, including gene therapy products, under the Federal 
Food, Drug, and Cosmetic Act, or the FDCA, the Public Health Service Act, or the PHSA, and regulations and guidance 
implementing these laws. The FDCA, PHSA and their corresponding regulations govern, among other things, the testing, 
manufacturing, safety, efficacy, labeling, packaging, storage, record keeping, distribution, reporting, advertising and other 
promotional  practices  involving  drugs  and  biologic  products.  Applications  to  the  FDA  are  required  before  conducting 
human clinical testing of drugs or biologic products. Failure to comply with the applicable FDA requirements at any time 
pre-  or  post-approval  may  result  in  a  delay  of  approval  or  administrative  or  judicial  sanctions.  These  sanctions  could 
include  the  FDA’s  imposition  of  a  clinical  hold  on  trials,  refusal  to  approve  pending  applications  or  supplements, 
withdrawal of an approval, issuance of warning or untitled letters, product recalls, product seizures, operating restrictions 
such  as  the  total  or  partial  suspension  of  production  or  distribution,  injunctions,  fines,  civil  penalties  or  criminal 
prosecution, among other actions further described in this filing. Any agency or judicial enforcement action could have a 
material adverse effect on us. 

Regulatory requirements governing our business are also evolving. For example, the FDA has issued a growing body of 
guidance  documents  on  CMC,  clinical  investigations  and  other  areas  of  gene  therapy  development,  all  of  which  are 
intended to facilitate the industry’s development of gene therapy products. Moreover, in light of the COVID-19 pandemic, 
the  FDA  has  issued  a  number  of  guidance  documents  to  assist  companies  navigating  product  development  and 
manufacturing concerns raised by COVID-19 and with respect to products intended for COVID-19. 

The new drug and biologic approval process 

In the United States, the information that must be submitted to the FDA in order to obtain approval to market a new drug 
or biologic product varies depending upon whether the drug is a new product whose safety and efficacy have not previously 
been demonstrated in humans or a drug whose active ingredients and certain other properties are the same as those of a 
previously  approved drug.  A New  Drug  Application,  or  NDA,  is  the vehicle  through  which  the  FDA  approves  a new 
pharmaceutical drug product for sale and marketing in the United States. A BLA is the vehicle through which the FDA 
approves a new biologic product for sale and marketing in the United States. 

To market a new drug or biologic product in the United States, a sponsor generally must undertake the following: 

• 

• 

• 

• 

• 

completion  of  preclinical  laboratory  tests,  animal  studies  and  formulation  studies  under  the  FDA’s  Good 
Laboratory Practice, or GLP, regulations and other applicable laws or regulations; 
submission to the FDA of an investigational new drug application, or IND, for clinical testing, which must become 
effective before clinical trials may begin at United States clinical trial sites; 
approval by an independent Institutional Review Board, or IRB, and in the case of certain gene therapy studies, 
an Institutional Biosafety Committee, or IBC, prior to initiation and subject to continuing review; 
completion of adequate and well-controlled clinical trials to establish safety and efficacy, in the case of a drug 
product candidate, or safety purity, and potency, in the case of a biologic product candidate for its intended use, 
performed  in  accordance  with  Good  Clinical  Practices,  or  GCP,  and  the  International  Conference  on 
Harmonisation of Technical Requirements for Registration of Pharmaceuticals for Human Use, or ICH, E6 GCP 
guidelines. Certain gene therapy research must also be conducted in accordance with the NIH Guidelines for 
Research Involving Recombinant or Synthetic Nucleic Acid Molecules, or NIH Guidelines; 
development of manufacturing processes to ensure the product candidate’s identity, strength, quality, purity, and 
potency; 

42 

• 

• 

submission and FDA acceptance of an NDA, in the case of a drug product candidate, or BLA in the case of a 
biologic product candidate, and satisfactory completion of an FDA Advisory Committee meeting, if applicable; 
satisfactory completion of an FDA inspection of the manufacturing facility or facilities at which the product is 
produced to assess compliance with cGMPs, which require that the facilities, methods and controls are adequate 
to  preserve  the  product’s  identity,  strength,  quality  and  purity,  as  well  as  satisfactory  completion  of  an  FDA 
inspection of selected clinical sites and selected clinical investigators to determine GCP compliance; and 

•  FDA review and approval of the NDA or BLA to permit commercial marketing for particular indications for use. 

Preclinical Studies and IND Submission 

Preclinical  tests  include  laboratory  evaluations  of  product  chemistry,  pharmacology,  stability,  toxicity  and  product 
formulation, as well as animal studies to assess potential safety and efficacy. In order to begin clinical testing, a sponsor 
must submit an IND to the FDA, which includes, among other things, the results of the preclinical tests, manufacturing 
information,  analytical  data,  proposed  clinical  protocols,  and  any  available  clinical  data  or  literature  on  the  product 
candidate. Some preclinical testing may continue after the IND is submitted. The IND must become effective before human 
clinical trials may begin. An IND will automatically become effective 30 days after receipt by the FDA, unless before that 
time the FDA raises concerns or questions about issues such as the conduct of the trials as outlined in the IND. In that 
case, the IND sponsor and the FDA must resolve any outstanding FDA concerns or questions before clinical trials can 
proceed. In other words, submission of an IND may not result in the FDA allowing clinical trials to commence. Clinical 
holds also may be imposed by the FDA at any time before or during trials due to safety concerns or non-compliance. As a 
result, submission of an IND may not result in FDA authorization to commence or continue a clinical trial. 

Clinical Trials 

Clinical trials involve the administration of an investigational product to human subjects under the supervision of qualified 
investigators. Clinical trials are conducted in accordance with protocols detailing, among other things, the objectives of 
the study, the parameters to be used in monitoring safety, the effectiveness criteria to be evaluated, and a statistical analysis 
plan. A protocol for each clinical trial and subsequent protocol amendments must be filed with the FDA as part of the IND. 
In accordance with GCP requirements, all research subjects or their legally authorized representatives must provide their 
informed consent in writing prior to their participation in a clinical trial. Each clinical trial must be reviewed and approved 
by  an  IRB  and  is  subject  to  ongoing  IRB  monitoring.  The  IRB  must  approve  the  protocol,  protocol  amendments,  the 
informed consent form, and communications to study subjects before a study commences at the site. An IRB considers 
among other things, whether the risks to individuals participating in the trials are minimized and are reasonable in relation 
to anticipated benefits, and whether the planned human subject protections are adequate. The IRB must continue to oversee 
the clinical trial while it is being conducted. In the case of certain gene therapy studies, an IBC at the local level may also 
review  and  maintain  oversight  over  the  particular  study,  in  addition  to  the  IRB.  If  the  product  candidate  is  being 
investigated for multiple intended indications, separate INDs may also be required. Progress reports detailing the results 
of the clinical trials must be submitted at least annually to FDA and the IRB and more frequently if serious adverse events 
or other significant safety information is found. Certain reports may also be required to be submitted to the IBC. 

Additionally, some clinical trials are overseen by an independent group of qualified experts organized by the clinical trial 
sponsor,  known  as  a  data  safety  monitoring  board  or  committee.  This  group  regularly  reviews  accumulated  data  and 
advises the study sponsor regarding the continuing safety of the trial. This group may also review interim data to assess 
the continuing validity and scientific merit of the clinical trial. The data safety monitoring board receives special access to 
unblinded data during the clinical trial and may advise the sponsor to halt the clinical trial if it determined there is an 
unacceptable safety risk for subjects or on other grounds, such as no demonstration of efficacy. 

Information about certain clinical trials must be submitted within specific timeframes to the NIH to be publicly posted on 
the  Clinicaltrials.gov  website.  Sponsors  or  distributors  of  investigational  products  for  the  diagnosis,  monitoring,  or 
treatment  of  one  or  more  serious  disease  or  conditions  must  also  have  a  publicly  available  policy  on  evaluating  and 
responding to requests for expanded access. Investigators must also provide certain information to clinical trial sponsors 
to allow the sponsors to make certain financial disclosures to the FDA. 

43 

The  manufacture  of  investigational  drugs  and  biologics  for  the  conduct  of  human  clinical  trials  is  subject  to  cGMP 
requirements.  Investigational  drugs  and  biologics  and  active  ingredients  and  therapeutic  substances  imported  into  the 
United States are also subject to regulation by the FDA. Further, the export of investigational products outside the United 
States is subject to regulatory requirements of the receiving country as well as U.S. export requirements under the FDCA. 

In general, for the purposes of NDA and BLA approval, human clinical trials typically are conducted in three sequential 
phases,  but  the  phases  may  overlap  or  be  combined.  Phase 1  clinical  trials  may  be  conducted  in  patients  or  healthy 
volunteers  to  evaluate  the  product’s  safety,  dosage  tolerance,  structure-activity  relationships,  mechanism  of  action, 
absorption, metabolism distribution, excretion, and pharmacokinetics and, if possible, seek to gain an early indication of 
its  effectiveness.  Phase 2  clinical  trials  usually  involve  controlled  trials  in  a  larger  but  still  relatively  small number of 
subjects from the relevant patient population to evaluate dosage tolerance and appropriate dosage; identify possible short-
term adverse effects and safety risks; and provide a preliminary evaluation of the efficacy of the drug or biologic product 
for specific indications. 

Phase 2 clinical trials are sometimes denoted by companies as Phase 2a or Phase 2b clinical trials. Phase 2a clinical trials 
typically are  clinical trials of a drug or biologic product candidate in a smaller patient population and are designed to 
provide earlier information on safety and efficacy. Phase 2b clinical trials typically involve larger numbers of patients or 
longer durations of therapy and may involve comparison with placebo, standard treatments or other active comparators. 

Phase 3 clinical trials usually further evaluate clinical efficacy and test further for safety in an expanded patient population 
at  geographically  dispersed  clinical  trial  sites,  to  generate  enough  data  to  provide  statistically  significant  evidence  of 
clinical efficacy and safety of the product candidate for approval. Phase 3 clinical trials usually involve comparison with 
placebo, standard treatments or other active comparators. These trials are well-controlled and are intended to establish the 
overall  risk-  benefit  profile  of  the  product  or  product  candidate  and  provide  an  adequate  basis  for  physician  labeling. 
Phase 3 clinical trials are usually larger, more time consuming, more complex and more costly than Phase 1 and Phase 2 
clinical trials. 

Additional kinds of data may also help support a BLA or NDA, such as patient experience data and real world evidence. 
Real world evidence may also be used to assist in clinical trial design or support an NDA for already approved products. 
For genetically targeted populations and variant protein targeted products intended to address an unmet medical need in 
one or more patient subgroups with a serious or life threatening rare disease or condition, the FDA may allow a sponsor 
to rely upon data and information previously developed by the sponsor or for which the sponsor has a right of reference, 
that was submitted previously to support an approved application for a product that incorporates or utilizes the same or 
similar genetically targeted technology or a product that is the same or utilizes the same variant protein targeted drug as 
the product that is the subject of the application. 

Clinical trials may not be completed successfully within any specified period, if at all. The FDA, the sponsor, or a data 
safety monitoring board may suspend or terminate clinical trials at any time on various grounds, including a finding that 
the subjects are or would be exposed to an unreasonable and significant risk of illness or injury. Similarly, an IRB can 
suspend or terminate approval of a clinical trial if the trial is not being conducted in accordance with the IRB’s requirements 
or  if  the  research  has  been  associated  with  unexpected  serious  harm  to  patients.  IBCs  can  also  require  that  research 
activities be ceased if applicable requirements are not being met. The FDA typically requires that an NDA or BLA include 
data from two adequate and well-controlled clinical trials, but, in certain circumstances, approval may be based upon a 
single adequate and well-controlled clinical trial plus confirmatory evidence or a single large multicenter trial without 
confirmatory evidence. In some cases, the FDA may condition approval of an NDA or BLA on the applicant’s agreement 
to conduct additional clinical trials to further assess the product’s safety and effectiveness after NDA or BLA approval. 
Such post-approval trials are typically referred to as Phase 4 studies. The results of Phase 4 studies can confirm or refute 
the effectiveness of a product candidate, and can provide important safety information. 

Concurrent with clinical trials, companies usually complete additional preclinical studies and must also develop additional 
information about the physical characteristics of the drug or biologic product candidate as well as finalize a process for 
manufacturing the product candidate in commercial quantities in accordance with cGMP requirements. The manufacturing 
process must be capable of consistently producing quality batches of the product candidate and, among other requirements, 
the  sponsor  must  develop  methods  for  testing  the  identity,  strength,  quality,  potency  and  purity  of  the  final  biologic 

44 

product. Additionally, appropriate packaging must be selected and tested and adequate stability studies must be conducted 
to demonstrate that the product candidate does not undergo unacceptable deterioration over its shelf life. 

Additional FDA Expedited Review and Approval Programs 

The FDA has various programs that are intended to expedite or simplify the process for the development and FDA review 
of certain products that are intended for the treatment of serious or life threatening diseases or conditions, and demonstrate 
the potential to address unmet medical needs or present a significant improvement over existing therapy. The purpose of 
these programs is to provide important new therapeutics to patients earlier than under standard FDA review procedures.  

To be eligible for a Fast Track designation, the FDA must determine, based on the request of a sponsor, that a product 
candidate is intended to treat a serious or life threatening disease or condition and demonstrates the potential to address an 
unmet  medical  need.  If  Fast  Track  designation  is  obtained,  sponsors  may  be  eligible  for  more  frequent  development 
meetings and correspondence with the FDA. In addition, the FDA may initiate review of sections of an application before 
the application is complete. This ‘‘rolling review’’ is available if the applicant provides and the FDA approves a schedule 
for the remaining information. Applicable user fees must also be paid before the FDA will commence its review. In some 
cases, a Fast Track product may be eligible for accelerated approval or priority review. 

The FDA may give a priority review designation to product candidates that are intended to treat serious conditions and, if 
approved, would provide significant improvements in the safety or effectiveness of the treatment, diagnosis, or prevention 
of the serious condition. A priority review means that the goal for the FDA is to review an application within six months, 
rather than the standard review of ten months under current Prescription Drug User Fee Act, or PDUFA, guidelines. 

The  FDA’s  accelerated  approval  process  allows  for  potentially  faster  development  and  approval  of  certain  drugs  or 
biologic  products  intended  to  treat  serious  or  life-threatening  illnesses  that  provide  meaningful  therapeutic  benefit  to 
patients over existing treatments. Under the accelerated approval process, the adequate and well-controlled clinical trials 
conducted with the drug or biologics product establish that the drug or biologics product has an effect on a “surrogate” 
endpoint that is reasonably likely to predict clinical benefit or on the basis of an effect on a clinical endpoint other than 
survival or irreversible morbidity, that is reasonably likely to predict an effect on irreversible morbidity or mortality, taking 
into account the severity, rarity, or prevalence of the condition and availability or lack of alternative treatments. Drugs or 
biologics products approved through the accelerated approval process are subject to certain post-approval requirements, 
including  that  the  applicant  complete  Phase 4  clinical  trials  to  demonstrate  the  drug’s  or  biological  product’s  clinical 
benefit. If the trials fail to verify the clinical benefit of the drug or biologics product, the FDA may withdraw approval of 
the application through a streamlined process. Promotional materials for a drug or biologic approved under the accelerated 
approval pathway are subject to FDA prior review. 

Under the provisions of the Food and Drug Administration Safety and Innovation Act, or FDASIA, enacted in 2012, a 
sponsor can request designation of a product candidate as a ‘‘breakthrough therapy.’’ A breakthrough therapy is defined 
as a product that is intended, 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, such as substantial treatment effects observed early 
in clinical development. Products designated as breakthrough therapies are eligible for intensive guidance on an efficient 
development program beginning as early as Phase 1 trials, a commitment from the FDA to involve senior managers and 
experienced review staff in a proactive collaborative and cross-disciplinary review, rolling review, and the facilitation of 
cross-disciplinary review. 

Another expedited pathway is the Regenerative Medicine Advanced Therapy, or RMAT, designation. Qualifying products 
must be a cell therapy, therapeutic tissue engineering product, human cell and tissue product, or a combination of such 
products, and not a product solely regulated as a human cell and tissue product. The product must be intended to treat, 
modify, reverse, or cure a serious or life-threatening disease or condition, and preliminary clinical evidence must indicate 
that  the  product  has  the  potential  to  address  an  unmet  need  for  such  disease  or  condition.  Advantages  of  the  RMAT 
designation  include  all  the benefits  of  the  Fast  Track  and breakthrough  therapy designation  programs,  including  early 
interactions with the FDA. These early interactions may be used to discuss potential surrogate or intermediate endpoints 
to support accelerated approval. 

45 

Companion Diagnostics and Other Combination Products 

A drug or biologic product may be regulated as combination product if it is intended for use in conjunction with a medical 
device, such as a drug delivery device or in vitro diagnostic device, as further discussed below. In such cases, the use of 
the two products together (i.e., the drug/biological product and the device) must be shown to be safe and effective for the 
proposed intended use and the labeling of the two products must reflect their combined use. In some cases, the device 
component may require a separate premarket submission; for example, when the device component is intended for use 
with multiple drug products. Sponsors of clinical studies using investigational devices are required to comply with FDA’s 
investigational device exemption regulations. Once approved or cleared, the sponsor of the device component submission 
(or the combination product submission, if both components are covered by one premarket submission) would need to 
comply with FDA’s post-market device requirements, including establishment registration, device listing, device labeling, 
unique device identifier, quality system regulation, medical device reporting, and reporting of corrections and removals 
requirements. 

If  the  safety  or  effectiveness  of  a  drug  or  biologic  product  candidate  for  its  proposed  indication  is  dependent  on  the 
measurement or detection of specified biomarkers, the FDA may require the contemporaneous approval or clearance of 
an in vitro companion diagnostic device that measures such biomarkers, and require the labeling of both the drug/biological 
product  and  the  companion  diagnostic  to  including  instructions  for  use  of  the  two  products  together.    The  FDA  has 
explained  in  guidance  that  in  vitro  diagnostic  companion  diagnostic  devices  may  be  used  for  a  number  of  purposes, 
including  identifying  appropriate  subpopulations  for  treatment.  The  type  of  premarket  submission  required  for  a 
companion  diagnostic  device  will  depend  on  the  FDA  classification  of  the  device.  A  premarket  approval,  or  PMA, 
application is required for high risk devices classified as Class III; a 510(k) premarket notification is required for moderate 
risk devices classified as Class II; and a de novo request may be used for novel devices not previously classified by FDA 
that  are  low  or  moderate  risk.  The  guidance  states  that  the  FDA  generally  will  not  approve  a  drug  or biologic  that  is 
dependent upon the use of a companion diagnostic device if no such device is contemporaneously FDA-approved or -
cleared  for  the  relevant  indication.  According  to  the  guidance,  however,  the  FDA  may  approve  such  a  drug/biologic 
product without an approved/cleared companion diagnostic when the drug/ biologic “is intended to treat a serious or life-
threatening condition for which no satisfactory alternative treatment exists” and the FDA determines that the benefits from 
the use of the drug/biologic “are so pronounced as to outweigh the risks from the lack of an” approved/cleared companion 
diagnostic.  Under  these  circumstances,  the  FDA  expects  that  a  companion  diagnostic  would  be  subsequently 
approved/cleared, and that the drug/biologic labeling would be revised “to stipulate the use of the” companion diagnostic 
device. The FDA would also consider whether additional protections, such as risk evaluation and mitigation strategies, or 
REMS, or post-approval requirements, are necessary. 

In  a  separate  guidance,  specific  to  DMD  and  related  dystrophinopathies,  the  FDA  has  stated  that  a  sponsor  should 
contemporaneously develop a companion diagnostic device in situations where (1) the safety or efficacy of the drug or 
biologic product “may be related to the patient’s specific dystrophin mutation or to another type of finding related to a 
biomarker,” and (2) a suitable companion diagnostic device is not currently available. However, given “the serious and 
life-threatening nature of dystrophinopathies and the lack of satisfactory alternative treatments that currently exist,” the 
guidance  further  states  that  the  FDA  may  approve  a  drug/biologic  “even  if  a  companion  diagnostic  device  is  not  yet 
approved or cleared, if the benefits are so pronounced as to outweigh the risks from the lack of an approved or cleared in 
vitro companion diagnostic device.”  During the review, the “FDA will determine the need for clearance or approval of 
the device.” The FDA guidance documents represent the FDA’s current thinking on a topic but do not establish legally 
enforceable responsibilities. 

FDA Approval Process 

Assuming successful completion of the required clinical testing, the results of the preclinical studies and of the clinical 
trials, together with other detailed information, including proposed labeling and information on the chemistry, manufacture 
and composition of the product, are submitted to the FDA in the form of an NDA or BLA requesting approval to market 
the product for one or more indications. In most cases, the NDA or BLA must be accompanied by a substantial user fee, 
though a waiver of such fees may be obtained under certain limited circumstances. Product candidates that are designated 
as orphan products are not subject to application user fees unless the application includes an indication other than the 
orphan indication. The user fees must be paid at the time of the first submission of the application, even if the application 

46 

is being submitted, by section, on a rolling basis. The FDA has 60 days from its receipt of an NDA or BLA to determine 
whether  the  application  will  be  accepted  for  filing  based  on  the  FDA’s  threshold  determination  that  it  is  sufficiently 
complete to permit a substantive review. 

If the FDA determines that the NDA or BLA is incomplete, the FDA may refuse to file the application. If the FDA refuses 
to  file  an  NDA  or  BLA,  the  applicant  may  refile  the  application  with  information  addressing  the  FDA  identified 
deficiencies, which refiling would be subject to FDA review before it is accepted for filing, or the applicant may request 
an informal conference with the FDA about whether the application should be filed. After the conference, the applicant 
may request that the application be filed over protest. When an application is filed over protest, the FDA is required to 
review the application as filed. Generally, the FDA does not favor the file over protest procedure. There are also certain 
consequences of filing an application over protest. For example, such an application would not be eligible for certain FDA 
communications over the course of the review cycle. 

In addition, an applicant that receives an RTF can, in some circumstances, appeal the decision using the FDA’s dispute 
resolution procedures. After the NDA or BLA submission is accepted for filing, the FDA reviews the NDA or BLA to 
determine,  among  other  things,  whether  a  product  meets  FDA’s  approval  standard  and  whether  the  product  is  being 
manufactured in accordance with cGMP to assure and preserve the product’s identity, strength, quality and purity. Under 
the goals and policies agreed to by the FDA under the PDUFA, the FDA has set the review goal of completing its review 
of 90% of all standard applications for new molecular entities and original BLAs within ten months of the 60-day filing 
date. Under the FDA’s priority review program, however, the FDA set a review goal of completing its review of 90% of 
all applications for products that, if approved, would present significant improvements in the safety or effectiveness of the 
treatment, diagnosis, or prevention of serious conditions, within 6 months of the 60-day filing date. The FDA does not 
always meet its PDUFA goal dates for review of NDAs or BLAs. The review process and the PDUFA goal date may be 
extended by additional three-month review periods whenever the FDA requests or the NDA or BLA sponsor otherwise 
provides  additional  information  or  clarification  regarding  information  already  provided  in  the  submission  at  any  time 
during  the  review  cycle.  Additionally,  this  review  period  may  change  as  the  PDUFA  statute  must  be  reauthorized  by 
Congress by September 2022. If, however, an application is filed with the FDA over protest, the FDA generally will not 
review amendments to the application during any review cycle and will not issue information requests to the applicant 
during the agency’s review. 

Under the Pediatric Research Equity Act of 2003, or PREA, NDAs or BLAs or supplements to NDAs or BLAs for a new 
active ingredient, dosage form, dosage regimen, or route of administration, unless subject to the below requirement for 
molecularly targeted cancer products, must contain data to assess the safety and effectiveness of the product for the claimed 
indications  in  all  relevant  pediatric  subpopulations  and  to  support  dosing  and  administration  for  each  pediatric 
subpopulation for which the product is safe and effective. The FDA may, on its own initiative or at the request of the 
applicant, grant deferrals for submission of data or full or partial waivers. PREA does not generally apply to products for 
an indication for which orphan designation has been granted. However, PREA compliance may be required if approval is 
sought for other indications for which the product has not received orphan designation. 

The FDA Reauthorization Act of 2017 introduced a provision regarding required pediatric studies. Under this statute, for 
product  candidates  intended  for  the  treatment  of  adult  cancer  which  are  directed  at  molecular  targets  that  the  FDA 
determines to be substantially relevant to the growth or progression of pediatric cancer, original application sponsors must 
submit, with the marketing application, reports from molecularly targeted pediatric cancer investigations designed to yield 
clinically meaningful pediatric study data, gathered using appropriate formulations for each applicable age group, to inform 
potential pediatric labeling. The FDA may, on its own initiative or at the request of the applicant, grant deferrals or waivers 
of some or all of this data, as above. Unlike PREA, orphan products are not exempt from this requirement. 

The FDA will typically inspect one or more clinical sites to assure compliance with GCP before approving an NDA or 
BLA. The FDA also will inspect the facility or the facilities at which the product is manufactured before the NDA or BLA 
is approved. The FDA will not approve the product unless cGMP compliance is satisfactory. If the FDA determines the 
application, manufacturing process or manufacturing facilities are not acceptable, it will outline the deficiencies in the 
submission and often will request additional testing or information. 

47 

Notwithstanding  the  submission  of  any  requested  additional  information,  the  FDA  ultimately  may  decide  that  the 
application does not satisfy the regulatory criteria for approval. 

We may encounter difficulties or unanticipated costs in our efforts to secure necessary FDA approvals, which could delay 
or prevent us from marketing our products. The FDA may refer applications for novel drug products or biologic products 
to an advisory committee for review, evaluation and recommendation as to whether the application should be approved 
and under what conditions. Specifically, for a product candidate for which no active ingredient (including any ester or salt 
of active ingredients) has previously been approved by the FDA, the FDA must either refer that product candidate to an 
advisory  committee  or  provide  in  an  action  letter,  a  summary  of  the  reasons  why  the  FDA  did  not  refer  the  product 
candidate to an advisory committee. The FDA may also refer other product candidates to an advisory committee if FDA 
believes that the advisory committee’s expertise would be beneficial. The advisory committee process may cause delays 
in the approval timeline. The FDA is not bound by the recommendation of an advisory committee, but it considers such 
recommendations  carefully,  particularly  any  negative  recommendations  or  limitations,  when  making  drug  or  biologic 
product approval decisions. 

After evaluating the marketing application and all related information, including the advisory committee recommendation, 
if any, and inspection reports regarding the manufacturing facilities and clinical trial sites, the FDA may issue an approval 
letter, or, in some cases, a Complete Response Letter, or CRL. A CRL indicates that the review cycle of the application is 
complete and the application is not ready for approval and describes all of the specific deficiencies that the FDA identified. 
A CRL generally contains a statement of specific conditions that must be met in order to secure final approval of the 
marketing application, and may require additional clinical or preclinical testing in order for the FDA to reconsider the 
application. The deficiencies identified may be minor, for example, requiring labeling changes; or major, for example, 
requiring  additional  clinical  trials.  If  a  CRL  is  issued,  the  applicant  may  either:  resubmit  the  marketing  application, 
addressing all of the deficiencies identified in the letter; withdraw the application; or request an opportunity for a hearing. 
The FDA has the goal of reviewing 90% of application resubmissions in either two or six months of the resubmission date, 
depending on the kind of resubmission. However, if the application that was the subject of a CRL was filed over protest, 
these review timeframes do not apply and any such resubmission will be reviewed by FDA as available resources permit. 
Moreover, even with submission of additional information, the FDA ultimately may decide that the application does not 
satisfy the regulatory criteria for approval. If and when those conditions have been met to the FDA’s satisfaction, the FDA 
may issue an approval letter. An approval letter authorizes commercial marketing of the product with specific prescribing 
information for specific indications. 

The testing and approval process requires substantial time, effort and financial resources, and may take years to complete. 
Data obtained from clinical trials are not always conclusive and may be susceptible to varying interpretations, which could 
delay, limit or prevent regulatory approval. The FDA may not grant approval on a timely basis, or at all. 

Even  if  approval  is  granted,  the  FDA  may  limit  the  indications  for  use,  approve  narrow  labeling  relegating  a  drug  or 
biologic  product  to  second-  line  or  later-line  use,  add  limitations  of  use  to  the  labeling  or  place  other  conditions  on 
approvals, which could restrict the marketing of the products. Further, the FDA may require that certain contraindications, 
warnings or precautions be included in the product labeling, including black box warnings, require testing and surveillance 
programs to monitor the product after commercialization, or impose other conditions, including distribution restrictions or 
other risk management mechanisms under a REMS which can materially affect the potential market and profitability of 
the  product.  The  FDA  may  also  not  approve  label  statements  that  are necessary  for  successful  commercialization  and 
marketing. After approval, some types of changes to the approved product, such as adding new indications or label claims, 
which may themselves require further clinical testing, or changing the manufacturing process are subject to further FDA 
review and approval. 

The FDA may also withdraw the product approval if compliance with the pre-and post-marketing regulatory standards are 
not maintained or if problems occur after the product reaches the marketplace, among other consequences. Further, should 
new safety information arise, additional testing, product labeling, or FDA notification may be required. 

48 

Additional regulation for gene therapy clinical trials 

In  addition  to  the  regulations  discussed  above,  there  are  a  number  of  additional  standards  that  apply  to  clinical  trials 
involving the use of gene therapy. The FDA has issued, and continues to issue, various guidance documents regarding the 
development and commercialization of gene therapies, which outline additional factors that the FDA will consider at each 
of the above stages of development and relate to, among other things: the proper preclinical and nonclinical assessment of 
gene  therapies;  the  design  and  conduct  of  clinical  trials,  the  CMC  information  that  should  be  included  in  an  IND 
application; the proper design of tests to measure product potency in support of an IND or BLA application; and long term 
patient and clinical study subject follow up and regulatory reporting. The FDA also issued guidance documents that address 
gene therapy considerations during the COVID-19 pandemic and a draft guidance specific to the development of gene 
therapy products for neurodegenerative diseases as such products may face special challenges related to CMCs and clinical 
and  preclinical  development,  due  to  the  nature  of  the  products  and  potential  patient  population  (e.g.,  children),  the 
heterogeneity  of  neurodegenerative  disorders,  the  route  of  administration,  the  volume  of  the  product  that  can  be 
administered, the delivery device, and the study population size.  

Post-approval requirements 

After FDA approval of a product is obtained, we are required to comply with a number of post-approval requirements, 
including,  among  other  things,  establishment  registration  and  product  listing,  record-keeping  requirements,  reporting 
certain adverse reactions and production problems to the FDA, providing updated safety and efficacy information, and 
complying with requirements concerning advertising and promotional labeling. As a condition of approval of an NDA or 
BLA, the FDA may require the applicant to conduct additional clinical trials or other post market testing and surveillance 
to  further  monitor  and  assess  the  product’s  safety  and  efficacy.  There  also  are  continuing  annual  program  user  fee 
requirements for approved products, though orphan products may receive exemptions if certain criteria are met. 

The FDA also has the authority to require a specific REMS to ensure the safe use of the drug or biologic. In determining 
whether a REMS is necessary, the FDA must consider the size of the population likely to use the product, the seriousness 
of the disease or condition to be treated, the expected benefit of the product, the duration of treatment, the seriousness of 
known or potential adverse events, and whether the product is a new molecular entity. A REMS may be required to include 
various  elements,  such  as  a  medication  guide  or  patient  package  insert,  a  communication  plan  to  educate  healthcare 
providers of the product’s risks, limitations on who may prescribe or dispense the product, or other measures that the FDA 
deems necessary to assure the safe use of the drug. The REMS strategy must be approved by the FDA. In addition, the 
REMS  must  include  a  timetable  to  assess  the  strategy  at  18 months,  three years,  and  seven years  after  the  strategy’s 
approval. The FDA may also impose a REMS requirement on an approved product if the FDA determines, based on new 
safety information, that a REMS is necessary to ensure that the product’s benefits outweigh its risks. 

The  FDA  strictly  regulates  marketing,  labeling,  advertising  and  promotion  of  products  that  are  placed  on  the  market. 
Although physicians may prescribe a drug or biologic for off-label uses, manufacturers may only promote the product for 
the approved indications and in accordance with the approved labeling. The FDA and other agencies actively enforce the 
laws and regulations prohibiting the promotion of off-label uses. Failure to comply with the laws and regulations governing 
advertising and promotion can have negative consequences, including adverse publicity, warning and untitled letters from 
the  FDA,  requests  for  corrective  advertising  or  communications  with  doctors,  civil  penalties  or  criminal  prosecution, 
exclusion from participation in federal healthcare programs, mandatory compliance programs under corporate integrity 
agreements,  suspension  and  debarment  from  government  contracts,  and  refusal  or  orders  under  existing  government 
contracts, among others. 

In addition, the distribution of prescription pharmaceutical products is subject to the Prescription Drug Marketing Act, or 
PDMA, which regulates the distribution of samples at the federal level. The Drug Supply Chain Security Act, or DSCSA, 
added sections in the FDCA that require manufacturers, repackagers, wholesale distributors, dispensers, and third-party 
logistics providers to take steps to identify and trace certain prescription drugs and biologics to protect against the threats 
of counterfeit, diverted, stolen, contaminated, or otherwise harmful products in the supply chain. The DSCSA regulates 
the distribution of prescription pharmaceutical drugs and biologics, requiring passage of documentation to track and trace 
each prescription product at the saleable unit level through the distribution system. This documentation must be transferred 
electronically.   Products subject to the DSCSA must only be transferred to appropriately licensed purchasers. The DSCSA 

49 

 
also requires manufacturers and repackagers to affix or imprint a unique product identifier (comprised of a standardized 
numerical identifier, lot number, and expiration date of the product) on product packages in both a human-readable and 
on a machine-readable data carrier. The standardized numerical identifier is comprised of the product’s corresponding 
National Drug Code combined with a unique alphanumeric serial number. A product is misbranded if it does not bear the 
product  identifier. The  DSCSA  also  establishes  several  requirements  relating  to  the  verification  of product  identifiers. 
Further,  under  this  legislation,  sponsors  have  product  investigation,  quarantine,  disposition,  and  notification 
responsibilities related to counterfeit, diverted, stolen, and intentionally adulterated products that would result in serious 
adverse health consequences or death to humans, as well as products that are the subject of fraudulent transactions or 
which are otherwise unfit for distribution such that they would be reasonably likely to result in serious health consequences 
or death. Similar requirements additionally are and will be imposed through this legislation on other companies within the 
biopharmaceutical  product  supply  chain,  such  as  distributors  and  dispensers,  as  well  as  certain  sponsor  licensees  and 
affiliates. Implementation of the DSCSA requirements, such as the product identifier requirements has imposed and will 
continue  to  impose  increased  costs  and  administrative  burdens  and  may  lead  to  potential  liability  associated  with  the 
marketing and sale of products subject to these requirements. The PDMA, DSCSA, and state laws limit the distribution of 
prescription pharmaceutical product samples and impose requirements to ensure accountability in distribution. 

Also, quality control and manufacturing procedures must continue to conform to cGMP after approval, including quality 
control and quality assurance and maintenance of records and documentation. Changes to the manufacturing process are 
strictly regulated and often require prior FDA approval or notification before being implemented. FDA regulations also 
require  investigation  and  correction  of  any  deviations  from  cGMP  and  specifications,  and  impose  reporting  and 
documentation requirements upon the sponsor and any third-party manufacturers that the sponsor may decide to use. 

Manufacturers  and  others  involved  in  the  manufacture  and  distribution  of  such  products  also  must  register  their 
establishments with the FDA and certain state agencies. Both domestic and ex-U.S. manufacturing establishments must 
register and provide additional information regarding manufactured products to the FDA upon their initial participation in 
the manufacturing process for a commercial product, as well as periodically during the year.  The information that must 
be submitted to FDA regarding manufactured products was expanded through the Coronavirus Aid, Relief, and Economic 
Security, or CARES, Act to include the volume of drugs produced during the prior year. 

Establishments may be subject to periodic, unannounced inspections by government authorities to ensure compliance with 
cGMP requirements and other laws. Discovery of problems may result in a government entity placing restrictions on a 
product, manufacturer or holder of an approved NDA or BLA, and may extend to requiring withdrawal of the product 
from the market among other consequences further described in this filing. Accordingly, manufacturers must continue to 
expend time, money and effort in the area of production and quality control to maintain compliance with cGMP and other 
aspects of regulatory compliance. The FDA may take into account results of inspections performed by certain counterpart 
ex-U.S. regulatory agencies in assessing compliance cGMPs. The FDA has entered into international agreements with ex-
U.S. agencies, including the EU, in order to facilitate this type of information sharing. 

We rely, and expect to continue to rely, on third parties for the production of clinical and commercial quantities of most 
of  our  product  and  product  candidates.  However,  in  2021,  we  began  cGMP  manufacturing  of  clinical  material  at  the 
Hopewell Facility for certain of our gene therapy product candidates other than PTC-AADC. Future FDA inspections may 
identify compliance issues at our facilities or at the facilities of our contract manufacturers that may disrupt production or 
distribution, or require substantial resources to correct. In addition, discovery of problems with a product or the failure to 
comply with applicable requirements may result in restrictions on a product, manufacturer or holder of an approved NDA, 
including withdrawal or recall of the product from the market or other voluntary, FDA-initiated or judicial action, among 
other consequences further described in this filing, that could delay or prohibit further marketing. 

Once  approval  is  granted,  the  FDA  may  withdraw  the  approval  if  compliance  with  regulatory  requirements  is  not 
maintained or if issues bearing on the product’s safety or efficacy are discovered. Newly discovered or developed safety 
or effectiveness data or other information may also require changes to a product’s approved labeling, including the addition 
of new warnings and contraindications, and also may require the implementation of other risk management measures. 
Such actions may include refusal to approve pending applications, license or approval suspension or revocation, imposition 
of a clinical hold or termination of clinical trials, warning letters, untitled letters, cyber letters, modification of promotional 
materials or labeling, provision of corrective information, imposition of post-market requirements including the need for 

50 

additional  testing,  imposition  of  distribution  or  other  restrictions  under  a  REMS,  product  recalls,  product  seizures  or 
detentions, refusal to allow imports or exports, total or partial suspension of production or distribution, FDA debarment, 
injunctions, fines, consent decrees, corporate integrity agreements, suspension and debarment from government contracts, 
and refusal of orders under existing government contracts, exclusion from participation in federal and state healthcare 
programs, restitution, disgorgement, or civil or criminal penalties, including fines and imprisonment, and adverse publicity, 
among other adverse consequences. New government requirements, including those resulting from new legislation, may 
be established that could delay or prevent FDA approval of our products under development or negatively impact the 
marketing of any future approved products. 

FDA post-approval requirements are continually evolving. For example, in March 2020, the U.S. Congress passed the 
Coronavirus Aid, Relief, and Economic Security Act, or CARES Act, which includes various provisions regarding FDA 
drug shortage and manufacturing volume reporting requirements, as well as provisions regarding supply chain security, 
such as risk management plan requirements, and the promotion of supply chain redundancy and domestic manufacturing. 
As part of the CARES Act implementation, the FDA recently issued a guidance on the reporting of the volume of drugs 
produced, which reporting will require additional administrative efforts by drug manufacturers. 

Additional controls for biologics 

To help reduce the risk of the introduction of adventitious agents or of causing other adverse events with the use of biologic 
products, the PHSA emphasizes the importance of manufacturing control for products whose attributes cannot be precisely 
defined. The PHSA also provides authority to the FDA to immediately suspend licenses in situations where there exists a 
danger to public health, to prepare or procure products in the event of shortages and critical public health needs, and to 
authorize the creation and enforcement of regulations to prevent the introduction or spread of communicable diseases in 
the United States and between states. 

After a BLA is approved, the product may also be subject to official lot release as a condition of approval. As part of the 
manufacturing process, the manufacturer is required to perform certain tests on each lot of the product before it is released 
for distribution. If the product is subject to official release by the FDA, the manufacturer submits samples of each lot of 
product to the FDA together with a release protocol showing the results of all of the manufacturer’s tests performed on the 
lot. The FDA may also perform certain confirmatory tests on lots of some products before releasing the lots for distribution 
by the manufacturer. 

In addition, the FDA conducts laboratory research related to the regulatory standards on the safety, purity, potency, and 
effectiveness of biological products. 

Orphan drug designation. 

We have received orphan drug designation from the FDA for Translarna for the treatment nmDMD, PTC-AADC for the 
treatment of AADC deficiency, Evrysdi for the treatment of SMA, PTC-FA for the treatment of Friedreich ataxia, PTC-
AS  for  the  treatment  of  Angelman  syndrome,  PTC923  for  the  treatment  of  hyperphenylalaninemia,  including 
hyperphenylalaninemia caused by PKU, emvododstat for the treatment of AML and unesbulin for the treatment of LMS 
and  DIPG. The  FDA  may  grant  orphan  drug  designation  to  drugs  and  biologics  intended  to  treat  a  “rare  disease  or 
condition,” which is defined as a disease or condition that affects fewer than 200,000 individuals in the United States, or 
more  than  200,000  individuals  in  the  United  States  and  for  which  there  is  no  reasonable  expectation  that  the  cost  of 
developing and making available in the United States a product for this type of disease or condition will be recovered from 
sales  in  the  United  States  for  that  product.  Additionally,  sponsors  must  present  a  plausible  hypothesis  for  clinical 
superiority to obtain orphan designation if there is a product already approved by the FDA that that is considered by the 
FDA to be the same as the already approved product and is intended for the same indication. This hypothesis must be 
demonstrated to obtain orphan exclusivity. Orphan drug designation must be requested before submitting an application 
for  marketing  approval.  Orphan  drug  designation  does  not  convey  any  advantage  in,  or  shorten  the  duration  of,  the 
regulatory review and approval process. Orphan drug designation can provide opportunities for grant funding towards 
clinical trial costs, tax advantages and FDA user-fee benefits. The tax advantages, however, were limited in 2017 Tax Cuts 
and Jobs Act. In addition, if a product which has an orphan drug designation subsequently receives the first FDA approval 
for the indication for which it has such designation, the product is entitled to orphan drug exclusivity, which means the 

51 

FDA may not approve any other application to market the same drug or biologic for the same indication for a period of 
seven years,  except  in  limited  circumstances,  such  as  a  showing  of  clinical  superiority  to  the  product  with  orphan 
exclusivity or the same drug or biologic for different indications. However, competitors may receive approval of different 
drugs or biologics for the indications for which the orphan product has exclusivity. The FDA awarded an orphan drug 
designation to Emflaza for the treatment of patients five years and older with DMD and approved Emflaza on February 9, 
2017, as the first corticosteroid approved in the United States for the treatment of patients with DMD, granting Emflaza 
orphan drug exclusivity for this disease as of the date of approval. The FDA also approved the use of Emflaza for the 
treatment of patients 2 years to up to 5 years old with DMD on June 7, 2019, granting orphan drug exclusivity as of the 
date of this second approval.  

Orphan product sameness decisions are an evolving space. The FDA recently issued a final guidance document on how 
the agency will determine the “sameness” of gene therapy products. Pursuant to the guidance, “sameness” will depend on 
the  products’  transgene  expression,  viral  vectors  groups  and  variants,  and  other  product  features  that  may  have  a 
therapeutic effect. Generally, minor differences between gene therapy products will not result in a finding that two products 
are different. Any FDA sameness determinations could impact our ability to receive approval for our product candidates 
and to obtain or retain orphan drug exclusivity. 

Rare Pediatric Disease Voucher Program 

Under the FDCA, the FDA awards priority review vouchers to sponsors of rare pediatric disease products that meet certain 
criteria.  To  qualify,  the  rare  disease  must  be  serious  or  life-threatening  in  which  the  serious  or  life-threatening 
manifestations primarily affect individuals aged from birth to 18 years. Also, the product must contain no active ingredient 
(including any ester or salt of the active ingredient) that has been previously approved in any other application and the 
application  must  meet  certain  additional  qualifying  criteria,  including  eligibility  for  FDA  priority  review.  If  FDA 
determines that a product is for a rare pediatric disease and the qualifying application criteria are met, upon a sponsor’s 
request, FDA may award the sponsor a priority review voucher. This voucher may be redeemed to receive priority review 
(i.e., a review time of 6 months as compared to 10 months for standard review) of a subsequent marketing application for 
a  different  product.  Use  of  a  priority  review  voucher  is  subject  to  an  FDA  user  fee.  These  vouchers  are  transferable. 
Accordingly, sponsors may sell these vouchers for substantial sums of money. Vouchers may also be revoked by FDA 
under certain circumstances and sponsors of approved rare pediatric disease products must submit certain reports to FDA. 

Changes to the FDCA, however, have limited the future use of pediatric priority review vouchers. Under the law’s sunset 
provision, the drug or biologic must be designated by FDA for a rare pediatric disease no later than September 30, 2024, 
and approved no later than September 30, 2026, unless the law is reauthorized by Congress. Accordingly, while PTC-
AADC currently has a rare pediatric disease designation, if we cannot secure FDA BLA approval prior to September 30, 
2026, we may not be able to receive the benefit of such designation. 

Hatch-Waxman Act for Drugs. 

Section 505 of the FDCA describes three types of drug marketing applications that may be submitted to the FDA to request 
marketing  authorization  for  a  new  drug.  A  Section 505(b)(1) NDA  is  an  application  that  contains  full  reports  of 
investigations of safety and efficacy.  A 505(b)(2) NDA is an application that contains full reports of investigations of 
safety and efficacy but where at least some of the information required for approval comes from investigations that were 
not conducted by or for the applicant and for which the applicant has not obtained the right of reference or use from the 
person by or for whom the investigations were conducted. This regulatory pathway enables the applicant to rely, in part, 
on  the  FDA’s  prior  findings  of  safety  and  efficacy  for  an  existing  product,  or  published  literature,  in  support  of  its 
application. Section 505(j) establishes an abbreviated approval process for a generic version of approved drug products 
through  the  submission  of  an  Abbreviated  New  Drug  Application,  or  ANDA.  An  ANDA  provides  for  marketing of  a 
generic  drug  product  that  generally  has  the  same  active  ingredients,  dosage  form,  strength,  route  of  administration, 
labeling, performance characteristics and intended use, among other things, to a previously approved product, called the 
reference listed drug. Certain differences, however, between the reference listed drug and ANDA product may be permitted 
pursuant to a suitability petition. Certain labeling differences may also be permitted if information in the reference listed 
drug’s  label  is  protected  by  patent  or  exclusivities.  ANDAs  are  termed  “abbreviated”  because  they  are  generally  not 
required  to  include  preclinical  (animal)  and  clinical  (human)  data  to  establish  safety  and  efficacy.  Instead,  generic 

52 

applications must scientifically demonstrate that their product is bioequivalent to, or performs in the same manner as, the 
innovator drug through in vitro, in vivo, or other testing. The generic version must deliver the same amount of active 
ingredients  to  the  site  of  action  in  the  same  amount  of  time  as  the  innovator  drug  and  can  often  be  substituted  by 
pharmacists under prescriptions written for the reference listed drug. In seeking approval for a drug through an NDA, 
applicants are required to list with the FDA each patent with claims that cover the applicants drug or a method of using 
the drug. Upon approval of a drug, each of the patents listed in the application for the drug is then published in the FDA’s 
list of Approved Drug Products with Therapeutic Equivalence Evaluations, commonly known as the Orange Book. Drugs 
listed  in  the  Orange  Book  can,  in  turn,  be  cited  by  potential  competitors  in  support  of  approval  of  an  ANDA  or 
505(b)(2) NDA.   In an effort to clarify which patents must be listed in the Orange Book, in January 2021, Congress passed 
the Orange Book Transparency Act of 2020, which largely codifies FDA’s existing practices into the FDCA. 

Upon submission of an ANDA or 505(b)(2) NDA, an applicant must certify to the FDA that (1) no patent information has 
been submitted to the FDA; (2) such patent has expired; (3) the date on which such patent expires; or (4) such patent is 
invalid or will not be infringed upon by the manufacturer, use or sale of the drug product for which the application is 
submitted. The applicant may also elect to submit a “section viii” statement certifying that its proposed label does not 
contain (or carves out) any language regarding the patented method-of-use rather than certify to a listed method-of-use 
patent. Generally, the ANDA or 505(b)(2) NDA approval cannot be made effective until all listed patents have expired, 
except where the ANDA or 505(b)(2) NDA applicant challenges a listed patent through the last type of certification, also 
known as a paragraph IV certification. 

If the ANDA or 505(b)(2) NDA applicant has provided a paragraph IV certification to the FDA, the applicant must send 
notice  of  the  certification  to  the  NDA  and  patent  holders.  The  NDA  and  patent  holders  may  then  initiate  a  patent 
infringement lawsuit in response to the notice of the paragraph IV certification, in which case the FDA may not make an 
approval  effective  until  the  earlier  of  30 months  from  the  patent  or  application  owner’s  receipt  of  the  notice  of  the 
paragraph  IV  certification,  the  expiration  of  the  patent,  when  the  infringement  case  concerning  each  such  patent  is 
favorably decided in the applicant’s favor or settled, or such shorter or longer period as may be ordered by a court. This 
prohibition is generally referred to as the 30-month stay. In instances where an ANDA or 505(b)(2) NDA applicant files a 
paragraph IV certification, the NDA holder or patent owner(s) regularly take action to trigger the 30-month stay. Thus, 
approval  of  an  ANDA  or  505(b)(2) NDA  could  be  delayed  for  a  significant  period  of  time  depending  on  the  patent 
certification the applicant makes and the reference drug sponsor’s decision to initiate patent litigation. 

Market and data exclusivity provisions under the FDCA can delay the submission or the approval of certain applications 
for competing products. The FDCA provides a five-year period of non-patent data exclusivity within the United States to 
the first applicant to gain approval of an NDA for a new chemical entity. A drug is a new chemical entity if the FDA has 
not previously approved any other new drug containing the same active moiety, which is the molecule or ion responsible 
for the therapeutic activity of the drug substance. During the exclusivity period, the FDA generally may not accept for 
review an ANDA or a 505(b)(2) NDA submitted by another company that contains the new chemical entity. However, an 
ANDA  or  505(b)(2) NDA  may  be  submitted  after  four years  if  it  contains  a  certification  of  patent  invalidity  or  non-
infringement. 

The FDCA also provides a shorter three-year period of market exclusivity for an NDA, 505(b)(2) NDA, or supplement to 
an existing NDA or 505(b)(2) NDA if new clinical investigations, other than bioavailability studies, that were conducted 
or  sponsored  by  the  applicant  are  deemed  by  the  FDA  to  be  essential  to  the  approval  of  the  application.  Three-year 
exclusivity may be granted for example, for new indications, dosages, strengths or dosage forms of an existing drug. This 
three-year exclusivity covers only the conditions of use associated with the new clinical investigations and, as a general 
matter,  does  not  prohibit  the  FDA  from  approving  ANDAs  or  505(b)(2) NDAs  for  generic  versions  of  the  original, 
unmodified drug product. Five-year and three-year exclusivity will not delay the submission or approval of a full NDA; 
however, an applicant submitting a full NDA would be required to conduct or obtain a right of reference to all of the 
preclinical studies and adequate and well-controlled clinical trials necessary to demonstrate safety and effectiveness. 

BPCIA Exclusivity 

The 2010  Patient  Protection  and  Affordable  Care  Act included  the  BPCIA  as  a  subtitle.  The  BPCIA  established  a 
regulatory scheme authorizing the FDA to approve biosimilars and interchangeable biosimilars. The FDA has issued a 

53 

number  of  guidance  documents  outlining  an  approach  to  review  and  approval  of  biosimilars,  including  guidance 
documents on the demonstration of interchangeability and the licensure of biosimilar and interchangeable products for 
fewer than all of the reference product’s licensed conditions of use. 

Under the BPCIA, a manufacturer may submit an application for licensure of a biologic product that is “biosimilar to” or 
“interchangeable with” a previously approved biological product or “reference product.” In order for the FDA to approve 
a biosimilar product, it must find that there is a high degree of similarity to the reference product, notwithstanding minor 
differences in clinically inactive components, and that there are no clinically meaningful differences between the reference 
product  and proposed  biosimilar  product  in  terms  of  safety,  purity  and  potency.  Biosimilarity  must  be  shown  through 
analytical studies, animal studies, and at least one clinical trial, absent a waiver by the FDA. There must be no difference 
between the reference product and a biosimilar in mechanism of action, conditions of use, route of administration, dosage 
form, and strength. For the FDA to approve a biosimilar product as interchangeable with a reference product, the FDA 
must find that the biosimilar product can be expected to produce the same clinical results as the reference product, and (for 
products administered multiple times) that the biologic and the reference biologic may be switched after one has been 
previously administered without increasing safety risks or risks of diminished efficacy relative to exclusive use of the 
reference biologic. 

Under the BPCIA, an application for a biosimilar product may not be submitted to the FDA until four years following the 
date of approval of the reference product. The FDA may not approve a biosimilar product until 12 years from the date on 
which  the  reference  product  was  approved.  However,  certain  changes  and  supplements  to  an  approved  BLA,  and 
subsequent applications filed by the same sponsor, manufacturer, licensor, predecessor in interest, or other related entity 
do not qualify for the 12 year exclusivity period. Even if a product is considered to be a reference product eligible for 
exclusivity, another company could market a competing version of that product if the FDA approves a full BLA for such 
product  containing  the  sponsor’s  own  preclinical  data  and  data  from  adequate  and  well-controlled  clinical  trials  to 
demonstrate  the  safety,  purity  and  potency  of  their  product.  The  BPCIA  also  created  certain  exclusivity  periods  for 
biosimilars approved as interchangeable products. 

The  BPCIA  also  includes  provisions  to  protect  reference  products  that  have patent  protection.  The  biosimilar  product 
sponsor  and  reference  product  sponsor  may  exchange  certain  patent  and  product  information  for  the  purpose  of 
determining  whether  there  should  be  a  legal  patent  challenge.  Based  on  the  outcome  of  negotiations  surrounding  the 
exchanged information, the reference product sponsor may bring a patent infringement suit and injunction proceedings 
against  the  biosimilar  product  sponsor.  The  biosimilar  applicant  may  also  be  able  to  bring  an  action  for  declaratory 
judgment concerning the patent. 

The FDA maintains a publicly-available online database of licensed biological products, which is commonly referred to 
as the “Purple Book.”  The Purple Book lists product names, dates of licensure, and applicable periods of exclusivity.  
Further,  pursuant  to  a  recently  enacted  statute  to  enable  biological  product  patent  transparency,  the  reference  product 
sponsor must provide patent information and patent expiry dates to FDA following the exchange of patent information 
between biosimilar and reference product sponsors. This information is then published in the Purple Book. 

In an effort to increase competition in the drug and biologic product marketplace, Congress, the executive branch, and 
FDA have taken certain legislative and regulatory steps. For example, measures have been proposed and implemented to 
facilitate product importation. Moreover, the 2020 Further Consolidated Appropriations Act included provisions requiring 
that sponsors of approved drug and biologic products, including those subject to REMS, provide samples of the approved 
products  to  persons  developing  505(b)(2)  NDA  or  ANDA  drug  products,  or  biosimilar  products  within  specified 
timeframes, in sufficient quantities, and on commercially reasonable market-based terms. Failure to do so can subject the 
approved product sponsor to civil actions, penalties, and responsibility for attorney’s fees and costs of the civil action. 
This same bill also includes provisions with respect to shared and separate REMS programs for reference and generic drug 
products. 

Patent Term Restoration 

If approved, drug and biologic products may also be eligible for periods of U.S. patent term restoration. If granted, patent 
term restoration extends the patent life of a single unexpired patent, that has not previously been extended, for a maximum 

54 

of five years. The total patent life of the product with the extension also cannot exceed fourteen years from the product’s 
approval date. Subject to the prior limitations, the period of the extension is calculated by adding half of the time from the 
effective date of an IND to the initial submission of a marketing application, and all the time between the submission of 
the marketing application and its approval. This period may also be reduced by any time that the applicant did not act with 
due diligence. 

Pediatric exclusivity 

Pediatric exclusivity is another type of non-patent market exclusivity in the United States and, if granted, provides for the 
attachment of an additional six months of market protection to the term of any existing Orange Book- listed patents or 
regulatory exclusivity, including the non-patent exclusivity periods described above. This six-month exclusivity may be 
granted based on the voluntary completion of a pediatric study or studies in accordance with an FDA-issued “Written 
Request” for such a study or studies within a specified timeframe prior to the expiration of the underlying patent or market 
exclusivity period to be extended. 

Emergency Use Authorizations 

While, in most cases, a therapeutic must be approved by the FDA pursuant to an NDA, an ANDA, or a BLA, before the 
product may be sold, when there is a public health emergency involving chemical, biological, radiological, or nuclear 
agents, including infectious diseases like COVID-19, new therapeutics may be distributed pursuant to an Emergency Use 
Authorization, or EUA.  Under an EUA, the FDA may authorize the emergency use of an unapproved medical product or 
an unapproved use of an approved product for certain emergency circumstances to diagnose, treat, or prevent serious or 
life-threatening  diseases  or  conditions  when  certain  statutory  criteria  have  been  met,  and  after  the  Secretary  of  the 
Department  of  Health  and  Human  Services has  issued  a  declaration  of  emergency  or  threat  justifying  emergency use. 
EUAs  are  intended  to  address  serious  or  life  threatening  diseases  or  conditions  caused  by  a  chemical,  biological, 
radiological, or nuclear agent, including emerging infectious disease threats, such as the COVID-19 pandemic. To receive 
an  EUA,  the  product  sponsor  must  demonstrate  that  the  product  “may  be  effective”  in  the  prevention,  diagnosis,  or 
treatment  of  an  applicable  disease  or  condition.  Additionally,  the  FDA  must  determine  that  the  product’s  known  and 
potential benefits outweigh the known and potential risks. Further there must be no adequate, approved, and available 
alternative product for the indication. Potential alternative products may be unavailable if there are insufficient supplies to 
meet the emergency need.  The FDA may establish additional conditions on an EUA that are necessary to protect public 
health,  including  conditions  related  to  information  that  must  be  disseminated  to  healthcare  providers  and  patients,  the 
monitoring and reporting of adverse events, and record keeping.  Conditions may also relate to how a product is distributed 
and administered and how a product is advertised.  Importantly, EUAs are not full marketing approvals.  Rather, EUAs 
are  only  effective  for  the  duration  of  the  applicable  EUA  declaration.  Full  approval  of  the  product  under  applicable 
standards established under the FDCA would be necessary to continue to distribute the product absent an EUA.  EUAs 
may also be revised or revoked by the FDA at any time.   

Regulation outside the United States 

In  order  to  market  any  product  outside  of  the  United  States,  we  would  need  to  comply  with  numerous  and  varying 
regulatory requirements of other countries regarding safety and efficacy and governing, among other things, clinical trials, 
marketing authorization, commercial sales and distribution of our products. Whether or not we obtain FDA approval for a 
product, we would need to obtain the necessary approvals by the comparable regulatory authorities of ex-U.S. countries 
before we can commence clinical trials or marketing of the product in those countries. The approval process varies from 
country  to  country  and  can  involve  additional  product  testing  and  additional  administrative  review  periods.  The  time 
required to obtain approval in other countries might differ from and be longer than that required to obtain FDA approval. 
Regulatory approval in one country does not ensure regulatory approval in another, but a failure or delay in obtaining 
regulatory  approval  in  one  country  may  negatively  impact  the  regulatory  process  in  others.  And,  even  if  regulatory 
approval is granted, it may be withdrawn or limited under certain circumstances or post-approval requirements may be 
imposed  by  the  applicable  regulatory  authority.  Because  biologically  sourced  raw  materials  are  subject  to  unique 
contamination risks, their use may be restricted in some countries. 

55 

Regulation in the European Union 

We have obtained an orphan medicinal product designation from the European Commission, following an evaluation by 
the EMA’s Committee for Orphan Medicinal Products, for Translarna for the treatment of nmDMD, Becker muscular 
dystrophy and aniridia – but have only received marketing authorization for Translarna for the treatment of nmDMD. The 
European Commission can grant orphan medicinal product designation to products for which the sponsor can establish 
that it is intended for the diagnosis, prevention, or treatment of (1) a life-threatening or chronically debilitating condition 
affecting not more than five in 10,000 people in the EU, or (2) a life threatening, seriously debilitating or serious and 
chronic condition in the EU and that without incentives it is unlikely that sales of the drug in the EU would generate a 
sufficient  return  to  justify  the  necessary  investment.  In  addition,  the  sponsor  must  establish  that  there  is  no  other 
satisfactory method approved in the EU of diagnosing, preventing or treating the condition, or if such a method exists, the 
proposed orphan drug will be of significant benefit to patients. Orphan drug designation is not a marketing authorization. 
It is a designation that provides a number of benefits, including fee reductions, regulatory assistance, and, in the event of 
a  successful  application  for  a  centralized  EU  marketing  authorization,  10  years  of  EU market  exclusivity.  During  this 
market  exclusivity  period,  neither  the  EMA,  nor  the  European  Commission  nor  any  EU  member  states  can  accept  an 
application or grant a marketing authorization for a “similar medicinal product.” A “similar medicinal product” is defined 
as a medicinal product containing a similar active substance or substances as contained in an authorized orphan medicinal 
product,  and  which  is  intended  for  the  same  therapeutic  indication.  The  market  exclusivity  period  for  the  authorized 
therapeutic indication may be reduced to six years if, at the end of the fifth year, it is established that the orphan designation 
criteria are no longer met, including where it is shown that the product is sufficiently profitable not to justify maintenance 
of market exclusivity. In addition, a competing similar medicinal product may in limited circumstances be authorized prior 
to the expiration of the market exclusivity period, including if it is shown to be safer, more effective or otherwise clinically 
superior to our product. Our product candidates can lose orphan designation, and the related benefits, prior to us obtaining 
a marketing authorization if it is demonstrated that the orphan designation criteria are no longer met. 

Clinical Trial Developments. The structure and general regulation of clinical trials for both small molecule and biological 
medicines in the EU is similar to that in the United States. Separately, a new regulation, (EU) No.536/2014, regarding 
clinical trials of medicinal products for humans is included in the European regulatory framework and fills a series of 
regulatory gaps in the clinical trials regime through the creation of a uniform framework for the authorization of clinical 
trials by all interested EU member states with a single assessment of the results. The regulation (which came into effect 
on January 31, 2022) is thus intended to facilitate cross-border cooperation through streamlining of the rules on clinical 
trials across the EU, including by requiring the submission of clinical trial authorization applications via a new electronic 
EU portal. 

Alongside the portal, a database is being created that will contain information on clinical trial data. The information on the 
database will be publicly accessible unless the trial data’s confidentiality can be justified on the basis of protection of 
commercially confidential information, protection of personal data, protection of confidential communication between EU 
countries, or ensuring effective supervision of the conduct of clinical trials by EU countries. A sponsor of a trial conducted 
in the EU under the new regulation will be required to submit a summary of the clinical trial results to the EU database 
within  a year  of  the  end  of  the  trial.  In  addition,  where  the  trial  was  intended  to  be  used  for  obtaining  a  marketing 
authorization (whether through the centralized procedure or via the national authorities), the applicant must submit the 
clinical study report within 30 days after the marketing authorization has been granted (or refused or withdrawn). 

Overview  of  application  process.    To  obtain  regulatory  approval  of  a  drug  under  the  EU’s  regulatory  systems  and 
authorization procedures, an applicant may submit marketing authorization applications under a centralized, decentralized, 
or national procedure. The centralized procedure is compulsory for certain medicinal products, including orphan medicinal 
products,  like  Translarna  for  the  treatment  of  nmDMD,  and  medicinal  products  produced  by  certain  biotechnological 
processes, and optional for certain other innovative products. The centralized procedure enables applicants to obtain a 
marketing  authorization  that  is  valid  in  all  EU  member  states  based  on  a  single  application.  Under  the  centralized 
procedure, the EMA’s Committee for Human Medicinal Products, or CHMP, is required to adopt an opinion on a valid 
application within 210 days, excluding clock stops, when additional written or oral information is to be provided by the 
applicant in response to questions.  

56 

More  specifically, on day 120  of  the procedure,  once  the CHMP  has  received  the  preliminary  assessment  reports  and 
opinions  from  the rapporteur and  co-rapporteur,  it  prepares  a  list  of  potential  outstanding  issues,  referred  to  as  “other 
concerns” or “major objections”. These are sent to the applicant together with CHMP’s recommendation. In addition, in 
relation to advanced therapy medicinal products, or ATMPs, which are medicines based on genes, cells or tissues, the 
Committee for Advanced Therapies, or CAT, EMA’s committee responsible for assessing the quality, safety and efficacy 
of ATMPs, prepares a draft opinion on the ATMP application that is submitted to EMA before the CHMP adopts a final 
opinion on the marketing authorization of the applicable medicine. The CHMP can make one of two recommendations: 
(1) the  marketing  authorization  could  be  granted  provided  that  satisfactory  answers  are  given  to  the  “other  concerns” 
and/or “major objections” identified and that all conditions outlined in the list of outstanding issues are implemented and 
complied with; or (2) the product is not approvable since there are “major objections”. 

Applicants have three months from the date of receiving the potential outstanding issues to respond to the CHMP, and can 
request  a  three-month  extension  if  necessary.  The  granting  of  a  marketing  authorization  will  depend  on  the 
recommendations  and  potential  major  objections  identified  by  the  CHMP  as  well  as  the  ability  of  the  applicant  to 
adequately respond to these findings. An accelerated assessment can be granted by the CHMP in exceptional cases, when 
a medicinal product is expected to be of a major public health interest, in particular from the viewpoint of therapeutic 
innovation.  In  this  circumstance,  the  EMA  ensures  that  the  opinion of  the  CHMP  is  given  within  150 days.  After  the 
adoption of the CHMP opinion, a decision on the marketing authorization application must be adopted by the European 
Commission, after consulting the EU member states, which in total can take more than 60 days. 

An applicant for a marketing authorization application may request a re-examination in the event of a negative opinion, in 
connection with which CHMP appoints new rapporteurs. Within 60 days of receipt of the negative opinion, the applicant 
must submit a document explaining the basis for its request for re-examination. The CHMP has 60 days to consider the 
applicant’s request for re-examination. The applicant may request an oral explanation before the CHMP, which is routinely 
granted, following which CHMP will adopt a final opinion. The final opinion, whether positive or negative, is published 
by  the  CHMP  shortly  following  the  CHMP  meeting  at  which  the  oral  explanation  takes  place.  The  EMA  publishes  a 
European  Public  Assessment  Report,  or  EPAR,  for  every  medicine  granted  a  central  marketing  authorization  by  the 
European Commission following an assessment by the CHMP. EPARs are full scientific assessment reports of medicines 
authorized by the EMA. 

Conditional marketing authorizations.   In specific circumstances, as with Translarna for the treatment of nmDMD, EU 
legislation  enables  applicants  to  obtain  a  marketing  authorization  on  a  conditional  basis  prior  to  obtaining  the 
comprehensive clinical data required for an application for a full marketing authorization. Such conditional approvals may 
be granted for products designated as orphan medicinal products, if (1) the benefit-risk balance of the product is positive, 
(2) it  is  likely  that  the  applicant  will  be  in  a position  to  provide  the  required  comprehensive  clinical  trial  data,  (3) the 
product fulfills unmet medical needs, and (4) the benefit to public health of the immediate availability on the market of 
the medicinal product concerned outweighs the risk inherent in the fact that additional data are still required. A conditional 
marketing authorization may contain specific obligations to be fulfilled by the marketing authorization holder, including 
obligations  with  respect  to  the  completion  of  ongoing  or  new  studies,  and  with  respect  to  the  collection  of 
pharmacovigilance data. Conditional marketing authorizations are valid for one year, and may be renewed annually, if the 
benefit-risk balance remains positive, and after an assessment of the need for additional or modified conditions and/or 
specific obligations. The timelines for the centralized procedure described above also apply with respect to the review by 
the CHMP of applications for a conditional marketing authorization. The granting of a conditional marketing authorization 
will depend on the applicant’s ability to fulfill the conditions imposed within the agreed upon deadline. 

For  important  information  about  matters  that  may  adversely  affect  our  ability  to  renew  our  conditional  marketing 
authorization for Translarna, see “Item 1A. Risk Factors-Risks Related to the Development and Commercialization of our 
Product  and  our  Product  Candidates”  and  “Risks  Related  to  Regulatory  Approval  of  our  Product  and  our  Product 
Candidates.” 

Variations  to  conditional  marketing  authorizations.    After  the  granting  of  a  conditional  marketing  authorization,  the 
marketing authorization holder may submit an application to vary the conditional marketing authorization under a variation 
procedure. In the case of the introduction of an additional therapeutic indication, the timeframe for the variation procedure 
for the initial assessment of the dossier is generally 90 days (plus up to 20 days for validation). 

57 

However, in the framework of a variation application assessment procedure, the EMA may send one or more requests for 
supplementary information to the marketing authorization holder, requiring that additional information be provided by the 
marketing authorization holder to support its variation application. Such supplementary requests will be sent together with 
a  timetable  stating  the  date  by  when  the  marketing  authorization  holder  must  submit  the  requested  data  and,  where 
appropriate, the extended evaluation period to be applied to such variation procedure. The 90-day variation procedure may 
be suspended for up to three months for the marketing authorization holder to submit its responses to such supplementary 
requests. The marketing authorization holder will be notified of the outcome of the CHMP’s assessment of the variation 
procedure within 15 days from the adoption of the CHMP opinion. If unfavorable, the CHMP opinion may be subject to a 
re-examination procedure upon the marketing authorization holder’s request. This may imply an additional minimum two-
month  procedure.  If  the  CHMP  opinion  is  favorable,  the  European  Commission  will  usually  vary  the  marketing 
authorization to introduce the additional therapeutic indication within approximately two months from the receipt of the 
final CHMP opinion. 

Exceptional Circumstances. Similarly, certain of our product candidates may be eligible for a marketing authorization 
under  exceptional  circumstances.  Such  an  authorization  may  be  granted  where  the  applicant  can  demonstrate  in  its 
application that it is unable to provide comprehensive data on efficacy and safety under normal conditions of use, because: 
1)  the  indications  for  which  the  product  in  question  is  intended  are  encountered  so  rarely  that  the  applicant  cannot 
reasonably be expected to provide comprehensive evidence; 2) in the present state of scientific knowledge, comprehensive 
information cannot be provided; or 3) it would be contrary to generally accepted principles of medical ethics to collect 
such  information.  Authorizations  under  exceptional  circumstances  are  annually  reassessed  and  granted  subject  to  a 
requirement for the applicant to implement certain procedures, in particular, competent authority notification in the event 
of any safety issue. After 5 years, the authorization is renewed under exceptional circumstances for an unlimited period, 
unless  European  Medicines  Agency  decides,  on  justified  grounds  relating  to  pharmacovigilance,  to  proceed  with  one 
additional  five-year  renewal.    A  marketing  authorization  under  exceptional  circumstances  will  not  be  granted  when  a 
conditional  marketing  authorization  is  more  appropriate.    Orphan  products  are  further  eligible  for  approval  under 
exceptional circumstances only if the criteria considered for the approval under exceptional circumstances are fulfilled. 

Additional requirements and considerations.   Prior to obtaining a marketing authorization in the EU, applicants have to 
demonstrate compliance with all measures included in an EMA-approved Pediatric Investigation Plan, or PIP, covering 
all subsets of the pediatric population, unless the EMA has granted (1) a product-specific waiver, (2) a class waiver, or 
(3) a deferral for one or more of the measures included in the PIP. In the case of orphan medicinal products, completion 
of an approved PIP can result in an extension of the aforementioned market exclusivity period from ten to twelve years. 

In the EU there is also a procedure which allows member states to authorize the distribution of an unauthorized medicinal 
product in response to the spread of pathogens. The UK (but no EU countries) used this procedure with two COVID-19 
vaccines during December 2020. Notwithstanding the UK’s subsequent full departure from the EU, the EU provision is 
mirrored in UK medicines legislation. 

In the EU, for a period of eight years from the grant of a marketing authorization of an innovative product (the “reference 
medicinal product”), competent authorities may not accept marketing authorization applications from applicants seeking 
to market “generic medicinal products” where such applications rely on the data in the marketing authorization dossier of 
the reference product. Moreover, generic medicinal products that rely on the independently generated data of the reference 
product may not be placed on the market for 10 years from the granting of the initial marketing authorization for that 
reference medicinal product. This is extended to a maximum of 11 years if, during the first eight years of those 10 years, 
the marketing authorization holder obtains an authorization for one or more new therapeutic indications considered to offer 
a significant clinical benefit in comparison with existing therapies. These periods of data exclusivity do not prevent other 
companies from obtaining a marketing authorization based on their own independently generated data. 

If a marketing authorization is granted in the EEA for a medicinal product, such as the marketing authorization granted 
for Translarna for the treatment of nmDMD by the European Commission, the marketing authorization holder is required 
to comply with a range of requirements applicable to the manufacturing, marketing, promotion and sale of the medicinal 
products  that  are  in  addition  to  the  other  conditions  of  the  marketing  authorization  described  above.  The  marketing 
authorization  holder  must,  for  example,  comply  with  the  EU’s  stringent  pharmacovigilance  or  safety  reporting  rules, 
pursuant to which post- authorization studies and additional monitoring obligations can be imposed. Other requirements 

58 

relate  to,  for  example,  the  manufacturing  of  products  and  active  pharmaceutical  ingredients  in  accordance  with  good 
manufacturing  practice  standards.  Competent  authorities  of  EU  member  states  may  conduct  inspections  to  verify 
compliance with applicable requirements, and the marketing authorization holder will have to continue to expend time, 
money  and  effort  to  remain  compliant.  Non-compliance  with  EU  requirements  regarding  safety  monitoring  or 
pharmacovigilance, and with requirements related to the development of products for the pediatric population, can also 
result in significant financial penalties in the EU Similarly, failure to comply with the EU’s requirements regarding the 
protection of individual personal data can also lead to significant penalties and sanctions. Individual EU member states 
may also impose various sanctions and penalties in case we do not comply with locally applicable requirements. The CAT 
is involved in any procedure regarding the provision of advice on the conduct of efficacy follow-up, pharmacovigilance 
and risk management systems of ATMPs as provided for in ATMP legislation. 

Off-label promotion of medicinal products is prohibited in the EU. The applicable laws at EU level and in the individual 
EU member states also prohibit the direct-to-consumer advertising of prescription-only medicinal products. Violations of 
the rules governing the promotion of medicinal products in the EU could be penalized by administrative measures, fines 
and imprisonment. These laws may further limit or restrict our promotional activities with healthcare professionals. In 
addition, legislation adopted at the EU level and by individual EU member states require that promotional materials and 
advertising in relation to medicinal products comply with the product’s Summary of Product Characteristics, or SmPC, as 
approved by the competent authorities. The SmPC is the document that provides information to physicians concerning the 
safe  and  effective  use  of  the  medicinal  product.  Promotion  of  indications  not  covered  by  the  SmPC  is  specifically 
prohibited. ATMP legislation lays down certain minor extra labelling requirements for ATMPs. 

The EMA is responsible for coordinating inspections to verify compliance with the principles of GCP, good manufacturing 
practice, or GMP, GLP, and good pharmacovigilance practice. These inspections are also intended to verify compliance 
with  other  aspects  of  the  supervision  of  authorized  medicinal  products  in  use  in  the  EU.  The  EMA  coordinates  any 
inspection by the relevant member state regulatory authority as requested by the CHMP in connection with the assessment 
of marketing authorization applications or matters referred to these committees. Inspections may be routine or triggered 
by issues arising during the assessment of the dossier or by other information, such as previous inspection experience. 
Inspections usually are requested during the initial review of a marketing authorization application, but could arise post-
authorization. 

Inspectors are drawn from the regulatory authorities of member states of the EU and the EEA. Following an inspection, 
the inspectors provide a written inspection report to the inspected site or applicant and provide an opportunity for response. 
Some  inspection  reports  require  follow-up  and  may  result in  additional  adverse  consequences  due  to  critical  or  major 
findings. The inspectors and the CHMP will comment on any response from an inspected site or applicant and may monitor 
future compliance with any proposed corrective action plan. 

In the GCP area, inspectors grade their findings according to the following scale: 

•  Critical: Conditions, practices or processes that adversely affect the rights, safety or well-being of the subjects or 
the quality and integrity of data. Observations classified as critical may include a pattern of deviations classified 
as major. 

•  Major:  Conditions,  practices  or  processes  that  might  adversely  affect  the  rights,  safety  or  well-being  of  the 
subjects  and/or  the  quality  and  integrity  of  data.  Observations  classified  as  major  may  include  a  pattern  of 
deviations or numerous minor observations. 

•  Minor:  Conditions,  practices or  processes  that  would  not  be  expected  to  adversely  affect  the  rights,  safety or 
wellbeing  of  the  subjects  or  the  quality  and  integrity  of  data.  Minor  observations  indicate  the  need  for 
improvement of conditions, practices and processes. 

•  Comments: Suggestions on how to improve quality or reduce the potential for a deviation to occur in the future. 

Possible consequences of critical and major findings include rejection of clinical trial data, causing significant delays in 
obtaining final marketing authorization, or other direct action by national regulatory authorities. 

Falsified Medicines Directive – As of February 2019, new legislation required manufacturers of marketed prescription 
medicines to place safety features on all medicines and contribute financially to the establishment of a verification system 

59 

allowing the authenticity of a medicine to be assessed at the time of supply to the patient. Under the legislation, all packages 
of prescription medicines placed on the market in Europe have to bear two safety features: a unique identifier in the form 
of a two-dimensional data matrix (barcode) and an anti-tamper device. In addition, ATMP legislation requires a procedure 
for tracing the product and its starting and raw materials from its source to the site where the product is used. 

Early access programs 

Many jurisdictions allow the supply of unauthorized medicinal products in the context of strictly regulated and exceptional 
EAP programs, and some countries may provide reimbursement for drugs provided in the context of such programs. In 
the EU, the legal basis for EAP programs, also referred to as named-patient and compassionate use programs, is set out in 
the EU legislation regulating the authorization, manufacture, distribution and marketing of medicinal products. Detailed 
regulatory requirements applicable to EAP programs have been adopted and implemented by EU member states in their 
national laws. The promotion, advertising and marketing of unauthorized medicinal products is generally prohibited, and 
authorization for EAP programs must generally be obtained from national competent authorities, which might not grant 
such authorization. Obtaining authorization for an EAP program in one country does not ensure that authorization will be 
obtained in another country. 

U.S. law permits “expanded access” (also known as compassionate use and treatment use) for certain patients with serious 
diseases who have no comparable alternative treatment options. The potential patient benefit must justify the potential 
risks of the treatment use and those potential risks must not be unreasonable in the context of the disease or condition to 
be  treated.  Moreover,  providing  the  investigational  drug  or  biologic  for  the  requested  use  must  not  interfere  with  the 
initiation, conduct, or completion of clinical investigations that could support marketing approval of the expanded access 
use  or  otherwise  compromise  the  potential  development  of  the  expanded  access  use.  Additional  requirements  apply 
depending on the size of the expanded access population. To provide expanded access, sponsors, including individual 
physicians,  must  submit  detailed  regulatory  information  to  the  FDA  and  receive  the  agency’s  approval  for  the  use. 
However, if there is an emergency that requires that a patient be treated before a written submission can be made, the FDA 
may  authorize  the  expanded  access  use  by  telephone.  In  such  a  case,  a  written  expanded  access  submission  must  be 
submitted to the FDA within fifteen working days of the FDA’s authorization. Following approval for expanded access 
use, both the sponsor of the use and the investigator (i.e., physician) must comply with certain FDA requirements. Sponsors 
may not promote products as safe or effective for expanded-access uses. 

U.S.  law  further  permits  access  to  investigational  drugs  or  biologics  for  treatment  use  under  the  federal  Right  to  Try 
legislation.  Under  this  law,  patients  diagnosed  with  a  life-threatening  disease  or  condition,  who  have  exhausted  all 
approved treatment options, may be able to obtain access, with the agreement of the product manufacturer and the patient’s 
physician to certain investigational drugs and biologics. The patient must further be unable to participate in a clinical trial 
involving the investigational drug or biologic and must provide informed consent. If all of the statutory criteria are satisfied, 
FDA approval of the use of the investigational drug or biologic for patient treatment is not required but certain reports 
must be submitted to the agency annually. Individual states also have their own Right to Try statutes. 

Pharmaceutical Pricing and Reimbursement 

The containment of healthcare costs has become a priority of federal, state and ex-U.S. governments, and the prices of 
pharmaceuticals have been a focus of this effort. Ex-U.S. governments, the U.S. government, and state legislatures have 
shown significant interest in implementing cost-containment programs to limit the growth of government-paid healthcare 
costs, including price controls, increases in rebates paid, restrictions on reimbursement and requirements for substitution 
of generic products for branded prescription drugs. 

In  some  countries,  particularly  the  countries  of  the  EU,  the  pricing  of  prescription  pharmaceuticals  is  subject  to 
governmental control. In these countries, pricing and reimbursement negotiations with governmental authorities can take 
considerable time after the receipt of marketing approval for a product and there is only limited EU-level control over the 
decision-making autonomy of the government authorities including in relation to timing, justification and the ability to 
challenge such decisions. In addition, there can be considerable pressure by governments and other stakeholders on prices 
and  reimbursement  levels,  including  as  part  of  cost  containment  measures.  In  some  countries,  governments  can  set 
conditions that must be satisfied for prices to be set at a certain value. Political, economic and regulatory developments 

60 

may  further  complicate  pricing  and  reimbursement  negotiations,  and  pricing  negotiations  may  continue  after 
reimbursement has been obtained. Reference pricing used by various EU member states, and parallel distribution (arbitrage 
between low-priced and high- priced member states), can further reduce prices. In some countries we may be required to 
conduct a clinical trial or other studies that compare the cost-effectiveness of our product or product candidate to other 
available therapies in order to obtain reimbursement or pricing approval. 

In the United States, federal price reporting laws require manufacturers to calculate and report complex pricing metrics 
used to determine prescription rebates paid under the Medicaid Drug Rebate Program and amounts reimbursed pharmacies 
and other providers by the Medicaid and Medicare programs. Various state healthcare programs similarly obligate us to 
report  drug  pricing  information  that  is  used  as  the  basis  for  their  reimbursement  of  pharmacies  and  other  healthcare 
providers  and  the  negotiation  of  supplemental  rebates.  Payment  for  a  manufacturer’s  drugs  by  these  programs  is 
conditioned on submission of this pricing information. Some government healthcare programs impose penalties if drug 
price increases exceed specified percentages or inflation rates, and these penalties can result in mandatory penny prices 
for  certain  federal  and  340B  program  customers.  States,  such  as  California,  have  also  enacted  transparency  laws  that 
require manufacturers to report price increases and related information, and may cap price increases, or require negotiation 
of supplemental rebates for new drugs entering the market at price points determined to be high. Refusal to negotiate 
supplemental rebates can negatively affect market access and provider reimbursement. Failure to comply with the rules for 
calculating and submitting pricing information or otherwise overcharging the government or its beneficiaries may result 
in criminal, civil, or administrative sanctions or enforcement actions, and expose us to federal civil False Claims Act, or 
the False Claims Act, liability. 

The Veterans Health Care Act of 1992 requires, as a condition of payment by certain federal agencies and the Medicaid 
program,  that  manufacturers  of  “covered  drugs”  (including  all  drugs  approved  under  an  NDA)  enter  into  a  Master 
Agreement and Federal Supply Schedule (FSS) contract with the Department of Veterans Affairs through which their 
covered drugs must be offered for sale at a mandatory ceiling price to certain federal agencies, including the VA and 
Department  of  Defense.  FSS  contracts  require  compliance  with  applicable  federal  procurement  laws  and  regulations, 
including disclosure of commercial prices during contract negotiations and maintenance of price relationships during the 
term  of  the  contract,  and  subject  manufacturers  to  contractual  remedies  as  well  as  administrative,  civil,  and  criminal 
sanctions. The Veterans Health Care Act also requires manufacturers to enter into pricing agreements with the Department 
of  Health  and  Human  Services  to  charge  no  more  than  a  different  ceiling  price  (derived  from  the  Medicaid 
rebate percentage) to covered entities participating in the 340B drug discount program. Failure to provide the mandatory 
discount may subject the manufacturer to specific civil monetary penalties. Termination of either of these agreements also 
jeopardizes payment by Medicaid and Medicare for the manufacturer’s drugs in an outpatient setting. 

Coverage policies, third-party reimbursement rates and drug pricing regulation may change at any time. For example, in 
the  United  States,  healthcare  reform  measures  under  the  Affordable  Care  Act,  contain  provisions  that  may  affect  the 
profitability of drug products. However, since its passage, Congress has repealed and amended certain provisions of the 
Affordable Care Act, repeal efforts may occur again, and legal challenges to the Affordable Care Act may contribute to 
the uncertainty of the ongoing implementation and impact of the Affordable Care Act and underscore the potential for 
additional reform going forward. Certain provisions of enacted or proposed legislative changes may negatively impact 
coverage and reimbursement of, or rebates paid by manufacturers for, healthcare items and services. We cannot assure 
that the Affordable Care Act, as currently enacted or as amended in the future, will not adversely affect our business and 
financial  results  and  we  cannot  predict  how  future  federal  or  state  legislative  or  administrative  changes  relating  to 
healthcare reform will affect our business. 

Legislators and regulators at both the federal and state level are increasingly focused on containing the cost of drugs, and 
there has been increasing legislative and enforcement interest in the United States with respect to specialty drug pricing 
practices. Specifically, there have been recent U.S. Congressional inquiries and proposed bills designed to, among other 
things, bring more transparency to drug pricing, penalize companies that do not agree to cap prices paid for certain drugs, 
review  the  relationship  between  pricing  and  manufacturer  patient  programs,  and  reform  government  program 
reimbursement methodologies for drugs. For example, in 2016, the Centers for Medicare and Medicaid Services, or CMS, 
issued a final rule regarding the Medicaid drug rebate program, which among other things, revises the manner in which 
the “average manufacturer price” or AMP is to be calculated by manufacturers participating in the program and implements 
certain  amendments  to  the  Medicaid  rebate  statute  created  under  the  Affordable  Care  Act,  or  ACA.  More  recently, 

61 

Congress amended the Medicaid statute, effective October 1, 2019, to exclude prices paid by secondary manufacturers for 
an authorized generic drug (but not a product approved under the BLA process) from the NDA holder’s AMP for the 
brand, thereby increasing the rebate amount and the 340B price for the brand. This was implemented by CMS in a final 
rule issued December 31, 2020.  The rule also expanded the definition of products identified as “line extensions” and, in 
certain circumstances, required inclusion of patient copay assistance in Medicaid best price (effective January 1, 2023), 
thereby potentially increasing Medicaid rebates paid by manufacturers for such drugs. 340B program guidance regulations 
on civil monetary penalties for statutory violations, which had been finalized in early 2017 but deferred, also recently went 
into effect. On November 27, 2020, CMS issued an interim final rule implementing a Most Favored Nation payment model 
under which reimbursement for certain Medicare Part B drugs and biologicals will be based on a price that reflects the 
lowest  per  capita  Gross  Domestic  Product-adjusted  (GDP-adjusted)  price  of  any  non-U.S.  member  country  of  the 
Organisation for Economic Co-operation and Development (OECD) with a GDP per capita that is at least sixty percent of 
the U.S. GDP per capita.  This rule now has been rescinded, but similar programs have been described in recent legislative 
proposals.  These and any additional healthcare reform measures could further constrain our business or limit the amounts 
that federal and state governments will pay for healthcare products and services, which could result in additional pricing 
pressures. 

Any  regulatory  approval  of  a  product  is  limited  to  specific  diseases  and  indications  for  which  such  product  has  been 
deemed safe and effective by the FDA. Coverage by federal healthcare programs, however, may be more limited than the 
indications for which a drug is approved by the FDA or comparable ex-U.S. regulatory authorities’ coverage of the same 
products. Sales of any products for which we may receive regulatory approval for commercial sale will depend in part on 
the extent to which the costs of the products will be covered and reimbursed by third-party payors, including government 
healthcare  programs  (such  as,  in  the  United  States,  Medicare  and  Medicaid),  private  health  insurers  and  other 
organizations. Obtaining reimbursement for orphan drugs may be particularly difficult because of the significant research 
and development challenges and costs and resulting pricing considerations typically associated with drugs developed to 
treat  conditions  that  affect  a  small  population  of  patients.  In  addition,  third-party  payors  are  likely  to  impose  strict 
requirements for reimbursement in connection with drugs that are perceived as having high costs. Net prices for products 
may be reduced by mandatory discounts or rebates required by government healthcare programs or private payors. 

The process for determining whether a payor will provide coverage for a product may be separate from the process for 
setting the price or reimbursement rate that the payor will pay for the product once coverage is approved. Third- party 
payors  may  limit  coverage  to  specific  products  on  an  approved  list,  or  formulary,  which  might  not  include  all  of  the 
approved products for a particular indication. Third-party payors are increasingly challenging the price and examining the 
cost-effectiveness of medical products and services. We may need to conduct expensive pharmacoeconomic studies in 
order to demonstrate the cost-effectiveness of our product or product candidates or conduct direct head-to-head studies to 
demonstrate  clinical  superiority  and  cost-effectiveness.  Our  products  and  product  candidates  may  not  be  considered 
clinically superior and cost-effective to competitor products. 

The  marketability  of  any  products  for  which  we  receive  regulatory  approval  for  commercial  sale  may  suffer  if  the 
government and other third-party payors fail to provide adequate coverage and reimbursement. 

For  important  information  regarding  certain  pricing  and  reimbursement  matters  see  “Item 1. Business-Commercial 
Matters-Market Access Considerations” and “Item 1A. Risk Factors,” including the risk factor titled “Commercialization 
of Translarna has been in, and is expected to continue to take place in, countries that tend to impose strict price controls, 
which may adversely affect our revenues. Failure to obtain and maintain acceptable pricing and reimbursement terms for 
Translarna for the treatment of nmDMD in the EEA and other countries where Translarna is available would delay or 
prevent us from marketing our product in such regions, which would adversely affect our business, results of operations, 
and financial condition.” 

Freedom of Information Requests and Affirmative Disclosures 

We are also subject, in the U.S. and many other countries, to various regulatory schemes that require disclosure of clinical 
trial data or allow access to our data via freedom of information requests. We have been and may, from time to time, be 
notified  by  regulators,  such  as  the  EMA  or  the  competent  authorities  of  EU  member  states  that  they  have  received  a 
freedom of information request for documents that they hold relating to our company, including information related to our 

62 

product or our product candidates. For example, in 2015, we were notified by the EMA that it had received from another 
pharmaceutical  company  a  request  under  Regulation  (EC)  No  1049/2001  seeking  access  to  aspects  of  our  marketing 
authorization application for Translarna for the treatment of nmDMD. Following the decision of the EMA to release such 
documentation  with  only  minimal  redactions  we  initiated  litigation  before  the  General  Court  of  the  EU  to  prevent 
disclosure of this information. In the first quarter of 2018, the Court ruled in favor of the EMA, allowing the EMA to 
release the documentation. We appealed the General Court’s decision to the Court of Justice of the EU, or CJEU, but the 
CJEU  dismissed  our  appeal  in  January 2020  and  released the  information  to  the  requester.  In  addition,  under  policies 
recently  adopted  in  the  EU,  clinical  trial  data  submitted  to  the  EMA  in  MAAs  that  were  traditionally  regarded  as 
confidential  commercial  information  is  now  subject  to  automatic  public  disclosure.  Further,  under  the  Clinical  Trials 
Regulation 536/2014, the sponsor of an EU trial must submit a summary of the results to an EU database within a year of 
the end of the trial. In addition, where the trial was intended to be used for obtaining a marketing authorization the applicant 
must submit the clinical study report 30 days after MA has been granted, refused or withdrawn. Subject to our limited 
ability to review and redact a narrow sub-set of confidential commercial information, these new EU policies will result in 
the EMA’s public disclosure of certain of our clinical study reports, clinical trial data summaries and clinical overviews 
for  recently  completed  and  future  MAA  submissions.  The  move  toward  public  disclosure  of  development  data  could 
adversely  affect  our  business  in  many  ways,  including,  for  example,  resulting  in  the  disclosure  of  our  confidential 
methodologies for development of our products, preventing us from obtaining intellectual property right protection for 
innovations,  requiring  us  to  allocate  significant  resources  to  prevent  other  companies  from  violating  our  intellectual 
property rights, adding even more complexity to processing health data from clinical trials consistent with applicable data 
privacy regulations, and enabling competitors to use our data to gain approvals for their own products. 

Fraud and Abuse Laws 

Any present or future arrangements or interactions with third-party payors, healthcare providers and professionals, hospital 
and  healthcare  organizations,  patients  and  customers  may  expose  us  to  broadly  applicable  fraud  and  abuse  and  other 
healthcare laws and regulations that may restrict certain marketing and contracting practices. These laws include, and are 
not limited to, anti-kickback and false claims statutes. 

Both the federal Foreign Corrupt Practices Act, or FCPA, and the UK Bribery Act of 2010, or Bribery Act are broad in 
scope and will require companies to make and keep books and records that accurately and fairly reflect the transactions of 
the  company  and  to  devise  and  maintain  an  adequate  system  of  internal  accounting  controls.  The  FCPA  prohibits  the 
offering, promising, giving, or authorizing others to give anything of value, either directly or indirectly, to a non-U.S. 
government official, political party or candidate for public office in order to improperly influence any act or decision, 
secure any other improper advantage, or obtain or retain business. The FCPA also prohibits any U.S. person from corruptly 
acting outside the U.S. in furtherance of such offer, promise or payment. Under the UK Bribery Act, companies which 
carry on a business or part of a business in the United Kingdom may be held liable for bribes given, offered or promised 
to any person, including non-UK government officials and private persons, by employees and persons associated with the 
company in order to obtain or retain business or a business advantage for the company. Similar statutes have been adopted, 
or may be adopted in the future, by other countries in which we operate and with which we are or may be required to 
comply. 

The federal Anti-Kickback Statute prohibits, among other things, knowingly and willfully offering, paying, soliciting or 
receiving remuneration, directly or indirectly, in cash or kind, to induce or reward either the referral of an individual for, 
or the purchase, or order or recommendation of, any good or service, for which payment may be made in whole or in part 
under federal and state healthcare programs such as Medicare and Medicaid. This statute imposes criminal penalties and 
has been broadly interpreted to apply to manufacturer arrangements with prescribers, purchasers and formulary managers, 
among others. Although a number of statutory exemptions and regulatory safe harbors exist to protect certain common 
activities  from  prosecution,  the  exemptions  and  safe  harbors  for  this  statute  are  narrow,  and  practices  that  involve 
compensation intended to induce prescriptions, purchases, or recommendations may be subject to scrutiny if they do not 
qualify for an exemption or safe harbor. HHS recently promulgated a regulation that is effective in two phases.  First, the 
regulation excludes from the definition of “remuneration” limited categories of (a) PBM rebates or other reductions in 
price to a plan sponsor under Medicare Part D or a Medicaid Managed Care Organization plan reflected in point-of sale 
reductions in price and (b) PBM service fees.  Second, the regulation expressly provides that rebates to plan sponsors 
under Medicare Part D either directly to the plan sponsor under Medicare Part D, or indirectly through a pharmacy benefit 

63 

manager will not be protected under the anti-kickback discount safe harbor.  Recent legislation delayed implementation of 
this portion of the rule until January 1, 2026, and further proposed legislation would permanently prohibit implementation 
of the rule beginning in 2026. Our practices may not always meet all of the criteria for safe harbor protection. A person or 
entity need not have knowledge of the statutes or the specific intent to violate it in order to have committed a violation. In 
addition, the government may assert that a claim including items or services resulting from a violation of the federal Anti-
Kickback Statute constitutes a false or fraudulent claim for purposes of the federal civil False Claims Act. Many states 
have  adopted  laws  similar  to  the  federal  Anti-Kickback  Statute,  which  apply  to  items  and  services  reimbursed  under 
Medicaid and other state programs; furthermore, in several states, these statutes and regulations apply regardless of the 
payor. Sanctions under these federal and state laws may include civil monetary penalties, exclusion of a manufacturer and 
its products from participation in federal healthcare programs, debarment from federal government procurement and non-
procurement programs, criminal fines, and imprisonment. Several other countries, including the United Kingdom, have 
enacted similar anti-kickback, fraud and abuse laws and regulations. 

The federal civil False Claims Act imposes civil liability and penalties on individuals or entities for knowingly presenting, 
or causing to be presented, to the federal government, claims for payment that are false or fraudulent, knowingly making, 
using, or causing to be made or use a false record or statement material to a false or fraudulent claim, or making a false 
statement to avoid, decrease or conceal an obligation to pay money to the federal government. Claims under the federal 
civil False Claims Act may be initiated by whistleblowers, who receive substantial financial incentives to come forward, 
through qui tam actions and pursued even if the government declines to intervene. Intent to deceive is not necessary to 
establish civil liability, which may be predicated on deliberate indifference or reckless disregard for the truth. The federal 
government continues to use the False Claims Act, and the accompanying threat of significant liability, in investigations 
against  pharmaceutical  and  healthcare  companies.  These  investigations  have  involved,  for  example,  allegations  of 
improper financial relationships with referral sources, providing free product to customers with the expectation that the 
customers would bill federal programs for the free product, as well as the promotion of products for unapproved uses and 
reporting false pricing information. A violation of the federal Anti-Kickback Statute is a per se violation of civil False 
Claims Act. Potential liability under the federal civil False Claims Act includes treble damages and significant per claim 
penalties. The criminal federal False Claims Act imposes criminal fines or imprisonment against individuals or entities 
who make or present a claim to the government knowing such claim to be false, fictitious or fraudulent. Conviction or 
civil judgment for violation of the False Claims Act can also result in debarment from federal government procurement 
and non-procurement programs and exclusion from participation in federal healthcare programs. The majority of states 
also have statutes or regulations similar to the federal False Claims Act, which apply to items and services reimbursed 
under Medicaid and other state programs. 

The Affordable Care Act authorized the imposition of civil monetary penalties on manufactures participating in the 340B 
program  for failure  to  charge  the  statutory  ceiling price,  and  required  HHS  to  promulgate  regulations  establishing  the 
standards  for  implementing  this  Civil  Monetary  Penalty,  or  CMP,  authority.  CMS’  final  CMP  rule went  into  effect 
January 1, 2019. 

The Affordable Care Act included a provision requiring certain providers and suppliers of items and services to federal 
healthcare programs to report and return overpayments within sixty days after they are “identified” (the “Overpayment 
Statute”), after which the recipient of the overpayment incurs federal civil False Claims Act liability. The law prohibits a 
recipient of a payment from the government from keeping an overpayment when the government mistakenly pays more 
than the amount to which the recipient is entitled even if the overpayment is not caused by any conduct of the recipient. In 
2014 and 2016, the CMS released regulatory guidance (in the form of final rules) to Medicare providers, suppliers and 
managed  care  and  prescription  drug  plans  regarding  how  to  comply  with  the  Overpayment  Statute.  Although  these 
Medicare providers, suppliers and plans have faced federal False Claims Act liability since 2010 for failures to comply 
with the Overpayment Statute, these final rules interpreting the Overpayment Statute provide guidance regarding how to 
comply  with  applicable  obligations,  and  guidance  to  government  regulators  and  enforcement  authorities  regarding 
monitoring and prosecuting suspected violations. These final rules are not directly applicable to manufacturers, except if 
a manufacturer is a direct recipient of payment by an agency such as a research grant but may impact their customers and 
potential customers who are Medicare providers, suppliers, and plans. 

The  federal  Physician  Payments  Sunshine  Act,  enacted  as  part  of  the  Affordable  Care  Act,  and  its  implementing 
regulations, require manufacturers of drugs, devices, biologics and medical supplies for which payment is available under 

64 

Medicare, Medicaid, or the Children’s Health Insurance Program (with certain exceptions) to report annually to CMS 
information related to certain payments and other transfers of value made to or at the request of covered recipients, such 
as, but not limited to, physicians, physician assistants, nurse practitioners, clinical nurse specialists, certified registered 
nurse anesthetists and certified nurse midwives licensed in the United States and to teaching hospitals, as well as ownership 
and investment interests held by physicians and their immediate family. Payments made to physicians, other principal 
investigators and certain research institutions for research, including clinical trials are included within the ambit of this 
law. Such information is made publicly available by CMS in a searchable format, with data collected in each calendar year 
published the following June. Failure to submit required information may result in civil monetary penalties, with increased 
penalties for “knowing failures,” for each payment, transfer of value or ownership or investment interest not timely and 
accurately  reported  in  an  annual  submission.  If  not  preempted  by  this  federal  law,  several  states  currently  require 
pharmaceutical companies to report expenses relating to the marketing and promotion of pharmaceutical products and to 
report  gifts  and  payments  to  healthcare  professionals  in  those  states.  Depending  on  the state,  legislation  may  prohibit 
various other marketing related activities, such as gift bans, or require the posting of information relating to clinical studies 
and  their  outcomes.  In  addition,  certain  states,  such  as  California,  Nevada,  Connecticut  and  Massachusetts,  require 
pharmaceutical companies to implement compliance programs or marketing codes and several other states are considering 
similar proposals. Manufacturers that fail to comply with these state laws can face civil penalties. 

Statutory requirements to disclose publicly payments made to healthcare professionals and healthcare organizations have 
also been enacted in certain European Union member states. In addition, self-regulatory bodies of the pharmaceuticals 
industry, such as the European Federation of Pharmaceutical Industries and Associations, or EFPIA, have published codes 
of conduct to which its members have agreed to abide, that require the public disclosure of payments made to healthcare 
professionals  and  healthcare  organizations.  In  some  countries  (including  France,  Denmark  and  Portugal)  such 
requirements are enforceable by law. 

The federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, also created federal criminal statutes 
that prohibit, among other actions, knowingly and willfully executing, or attempting to execute, a scheme to defraud or to 
obtain, by means of false or fraudulent pretenses, representations or promises, any of the money or property owned by, or 
under  the  custody  or  control of,  a  healthcare  benefit  program,  regardless  of  whether  the  payor  is  public  or  private,  in 
connection with the delivery of, or payment for, healthcare benefits, knowingly and willfully embezzling or stealing from 
a healthcare benefit program, willfully obstructing a criminal investigation of a healthcare offense and knowingly and 
willfully  falsifying,  concealing,  or  covering  up  by  any  trick  or  device  a  material  fact  or  making  any  materially  false 
statements in connection with the delivery of, or payment for, healthcare benefits, items, or services relating to healthcare 
matters. Additionally, the Affordable Care Act amended the intent requirement of certain of these criminal statutes under 
HIPAA so that a person or entity no longer needs to have actual knowledge of the statute, or the specific intent to violate 
it, to have committed a violation. HIPAA, as amended by the Health Information Technology for Economic and Clinical 
Health Act of 2009, or HITECH Act, and similar state laws also impose obligations on certain entities with respect to 
safeguarding the privacy, security and transmission of individually identifiable health information, known as protected 
health information. Among other things, the HITECH Act and its implementing regulations make HIPAA’s security and 
certain  privacy  standards  directly  applicable  to  “business  associates,”  defined  as  persons  or  organizations  of  covered 
entities, other than members of the covered entity’s workforce, that create, receive, maintain or transmit protected health 
information  on  behalf  of  a  covered  entity  for  a  function  or  activity  regulated  by  HIPAA.  The  HITECH  Act  also 
strengthened  the  civil  and  criminal  penalties  that  may  be  imposed  against  covered  entities,  business  associates  and 
individuals, and gave state attorneys general new authority to file civil actions for damages or injunctions in federal courts 
to enforce the federal HIPAA laws and seek attorneys’ fees and costs associated with pursuing federal civil actions. In 
addition, other federal and state laws, such as the California Consumer Privacy Act, may regulate the privacy and security 
of information that we maintain, many of which may differ from each other in significant ways and may not be preempted 
by HIPAA. 

Outside of the U.S., additional privacy and data protection laws may apply to our operations. For example, the European 
General Data Protection Regulation, or GDPR, United Kingdom’s implementation of the GDPR and equivalent Swiss 
legislation may apply to some or all of the clinical or other protected data obtained, transmitted, or stored from those 
territories. These laws require specific, freely given and fully informed consent to be obtained from patients or clinical 
study  participants.  There  are  also  other  requirements  for  lawful  processing,  including  transparency  obligations,  data 
minimization  requirements,  data  transfer  restrictions  and  compliance  obligations  with  individuals’  stringent  rights  to 

65 

access their personal data and to otherwise control the processing of their personal data. There are data breach notification 
obligations, to supervisory authorities and to individuals, where there are potential risks to them arising from the data 
breach. These laws impose high regulatory fines in the event of breach of processing requirements of up to 4% of global 
annual turnover or EUR 20 million (whichever is the higher amount). The European, UK and Swiss legislation only permits 
data  export  to  countries  where  there  is  adequate  protection  or  where  other  controls  are  in  place  such  as  data  export 
agreements. In July 2020, the European Court declared the EU-US data ‘Privacy Shield’ invalid meaning that data transfers 
to the United States require other guarantees such as standard contractual clauses.  Further certain privacy laws and genetic 
testing laws may apply directly to our operations and/or those of our collaborators and may impose restrictions on our use 
and dissemination of individuals’ health information. 

Any continuing efforts to modify, repeal, or otherwise invalidate all, or certain provisions of, the Affordable Care Act, 
could have an impact on fraud and abuse provisions and other requirements, including the Physician Payments Sunshine 
Act, that were authorized and enacted under the Affordable Care Act. 

The foregoing discussion should be read in conjunction with the information appearing under “Item 1A. Risk Factors-Our 
relationships  with  customers,  healthcare  providers  and  professionals,  patients,  patient  organizations,  and  third-party 
payors are or will be subject to applicable anti-kickback, fraud and abuse, transparency and other healthcare laws and 
regulations, which could expose us to criminal sanctions, civil penalties, contractual damages, reputational harm and 
diminished profits and future earnings.” which contains important information regarding some of the risks to our business 
arising as a result fraud and abuse laws. 

Human Capital Resources 

As of December 31, 2021, we had 1,177 employees, of whom 1,167 were employed on a full-time basis, and 96 consultants 
and contractors, of whom 85 were full-time. None of our U.S. based employees are represented by labor unions or covered 
by collective bargaining agreements, although certain international employees are covered by collective labor agreements 
established under local law. We consider our relationship with our employees to be good. 

We  believe  that  our  growth  and  success  is  dependent  on  the  contributions  of  our  employees,  as  led  by  our  executive 
officers. We focus significant attention on attracting, retaining, engaging and further developing talented and experienced 
individuals  to  manage  and  support  our  operations.  In  particular,  recruiting  and  retaining  qualified  scientific,  clinical, 
manufacturing,  commercial,  marketing  and  support  personnel  is  critical  to  our  success.  Competition  for  these  skilled 
personnel is high. We believe that our strong culture of teamwork and desire to be ever better helps us to attract and retain 
employees. To continue to build upon our culture, we have partnered with Gallup, Inc., or Gallup, a global analytics and 
advice firm with approximately 35 million respondents within its employee engagement database, to conduct employee 
engagement surveys from time to time. Our executive team reviews these Gallup employee engagement surveys to monitor 
employees’ needs, individual contribution, teamwork and growth.  Results allow target action plans to be created if needed. 
Our employees also complete Gallup’s CliftonStrengths talent assessment and attend related training sessions. These tools 
have been implemented to help our employees identify their core strengths and learn how to use these strengths to become 
more  engaged  and  productive  at  work as  well  as  to  lead  an  overall  more  satisfied  and healthier  lifestyle. In  2021,  we 
received  the  Don  Clifton  Strength-Based  Culture  Award,  an  award  granted  by  Gallup  to  recognize organizations  with 
workplace cultures that put the strengths of leaders, managers and employees at the core of how they work every day. 

Based on external benchmarks, we offer employees a number of additional resources and tools to help in their personal 
and  professional  development,  including  career  coaching,  targeted  leadership  development  for  identified  current  and 
emerging  leaders,  internal  and  external  development  programs,  professional  assessment  tools,  a  paid  subscription  to  a 
digital on-demand career and management learning solutions platform and a wellness website through which employees 
may access information regarding scheduled healthy lifestyle activities, articles and other beneficial resources. To help 
newly hired employees, our global onboarding team conducts monthly surveys and focus groups and each newly hired 
employee is paired with a “buddy” to assist in their transition. Additionally, we require specialized leadership training for 
all employees that are responsible for the management of others within our organization. Our executive team routinely 
reviews employee turnover throughout the organization to monitor employee satisfaction. 

66 

 
We  believe  that  we  provide  a  competitive  total  rewards  offering  to  our  employees,  with  market  competitive  cash 
compensation, equity, and industry competitive company-paid benefits, including subsidized medical, and dental insurance 
and retirement plans, as well as group vision insurance, tuition reimbursement, fitness reimbursement and benefits and 
policies to support parental leave, family planning and child bonding. Total rewards offerings are established by employee 
positions, skill levels, experience, knowledge, and geographic location. In addition, to assist our employees during times 
of personal disasters that impact them and their families, we have established an employee relief program that is funded 
by our employees with corporate matches. 

We  are  committed  to  hiring,  developing  and  supporting  a  diverse  and  inclusive  workplace,  and  continue  to  focus  on 
extending our equality, diversity and inclusion initiatives across our workforce. All of our employees are required to adhere 
to our Code of Business Conduct and Ethics, and all relevant country regulations which sets forth the high level of integrity, 
legal compliance and patient-centric focus expected of all our employees. We have a Chief Culture and Community Officer 
who is responsible for maintaining and building upon our culture, ensuring a strong and engaged workforce, and organizing 
outreach to our external communities. A core element of these responsibilities includes overseeing an equality, diversity 
and inclusion, or ED&I, program which is managed by an ED&I professional, who routinely meets with our executive 
committee.  Our ED&I program uses awareness and education, talent development, employee resource groups and targeted 
focus groups with employees to present the opinions of our employees at all levels to our executive team. In addition, we 
completed our inaugural global Talent Pipeline Program, or the TPP, which was originally established in 2020 to benefit 
students that graduated during the COVID-19 pandemic, and in January 2022, we announced the launch of our 2022 TPP.  
The TPP is a one-year global fellowship program aimed at providing recent diverse graduates real-world experience in the 
biopharmaceutical  industry  and  related  professions,  including  research,  clinical,  finance,  commercial,  marketing, 
compliance,  quality,  legal,  information  technology,  human  resources,  government  affairs,  and  communications. 
Participants  are  recruited  form  a  global  diverse  group  of  institutions  and  networks  and  are  provided  mentorship,  job 
coaching, career counseling, and leadership training.  

In response to the continued COVID-19 pandemic and related mitigation efforts, we have maintained a COVID-19 task 
force, which consists of senior leaders from various departments within our organization and is responsible for the safety 
of our employees, consultants and contractors throughout the world and for the maintenance of our business continuity. 
Our COVID-19 task force continues to monitor and evaluate safety protocols and procedures to protect our workers as 
well as business essential operations. Our COVID-19 task force periodically provides updates to our executive team and 
our board of directors and provides timely communications to our employees. We have encouraged and, where possible, 
required all employees to be fully vaccinated against COVID-19. 

Our Corporate Information 

Our principal executive offices are located at 100 Corporate Court, South Plainfield, New Jersey 07080. Our telephone 
number is (908) 222-7000. We maintain a website at www.ptcbio.com. 

Additional Information 

We make available, free of charge on our website, www.ptcbio.com, our annual reports on Form 10-K, quarterly reports 
on  Form 10-Q,  current  reports  on  Form 8-K,  and  all  amendments  to  those  reports  filed  or  furnished  pursuant  to 
Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, or the Exchange Act, as soon as reasonably 
practicable after we electronically file those reports with, or furnish them to, the Securities and Exchange Commission, or 
SEC. We also make available, free of charge on our website, the reports filed with the SEC by our executive officers, 
directors and 10% stockholders pursuant to Section 16 under the Exchange Act as soon as reasonably practicable after 
copies of those filings are provided to us by those persons. Such reports, proxy statements and other information may be 
obtained through the SEC’s website (www.sec.gov). The information contained on, or that can be accessed through, our 
website is not a part of or incorporated by reference in this Annual Report on Form 10-K. 

Item 1A.   Risk Factors 

The  following  risk  factors  and  other  information  included  in  this  Annual  Report  on  Form 10-K  should  be  carefully 
considered. The risks and uncertainties described below are not the only ones we face. Additional risks and uncertainties 

67 

not presently known to us or that we presently deem less significant may also impair our business operations. Please see 
page 1 of this Annual Report on Form 10-K for a discussion of some of the forward-looking statements that are qualified 
by these risk factors. If any of the following risks occur, our business, financial condition, results of operations and future 
growth prospects could be materially and adversely affected. 

Risks Related to the COVID-19 Pandemic 

We face risks related to health epidemics and other widespread outbreaks of contagious disease, which are, and may 
continue to, delay our ability to complete our ongoing clinical trials and initiate future clinical trials, disrupt regulatory 
activities and have other adverse effects on our business and operations, including the novel coronavirus (COVID-19) 
pandemic, which has disrupted, and may continue to disrupt, our operations and may significantly impact our operating 
results. In addition, the COVID-19 pandemic has caused substantial disruption in the financial markets and economies, 
which could result in adverse effects on our business and operations. 

Significant outbreaks of contagious diseases, and other adverse public health developments, could have a material impact 
on our business operations and operating results. In December 2019, a strain of novel coronavirus, COVID-19, causing 
respiratory illness emerged in the city of Wuhan in the Hubei province of China. Since that time, multiple other countries 
throughout  the  world,  including  the  United  States,  have  been  affected  by  the  spread  of the  virus.  To  date,  responsive 
measures  such  as  social  distancing,  vaccine  mandates,  travel  bans  and  quarantines  have  been  put  into  place  in  many 
countries throughout the world, including the United States. These responsive measures have had a significant impact, 
both direct and indirect, on business and commerce worldwide, as worker shortages have occurred, supply chains have 
been disrupted and facilities and production have been suspended or curtailed. 

The spread of COVID-19 and the responsive measures taken to date have limited our access to our facilities, the access of 
trial participants to clinical sites and caused the majority of our employees to work from home. We continue to monitor 
the global spread and response of international, national and local authorities of COVID-19 and have put in place and will 
continue to put in place measures as appropriate and necessary for our business and the safety of our employees. While 
we expect the pandemic to continue to have an adverse effect on our business and operations, and the pandemic may have 
an adverse effect on our financial condition and results of operations, we are unable to predict the extent or nature of the 
future progression of the COVID-19 pandemic or its effects on our business, operations, financial condition and results of 
operations at this time. 

Furthermore, we have clinical trial sites located in countries that have been affected by COVID-19 that have been and may 
continue to be disrupted, including the United States. The disruption of our clinical trial sites has had an adverse impact 
on our clinical trial plans and timelines. The COVID-19 pandemic has also adversely affected our ability to timely enroll 
patients for our clinical trials which may delay the completion of clinical trials. For example, we have experienced delays 
in  enrolling  our  registration-directed  Phase  2/3  randomized,  placebo-controlled  trial  of  vatiquinone  in  children  with 
mitochondrial disease associated seizures as some patients have been unable or hesitant to travel to clinical trial sites due 
to the COVID-19 pandemic and we now anticipate results from this trial to be available in the fourth quarter of 2022. Such 
disruptions  could  result  in  significant  delays  or  could  require  us  to  abandon  a  clinical  trial  altogether.  For  additional 
information, see the risk factor under “Risks Related to the Development and Commercialization of our Products and our 
Product Candidates” titled, “If we experience delays or difficulties in the enrollment of patients in our clinical trials, our 
receipt of necessary regulatory approvals could be delayed or prevented.” 

Our ability to market and promote our products, as well as patient demand for our products may also be impacted.  Because 
access to healthcare providers and institutions has been limited in certain regions of the world, we have had to transition 
to virtual and online promotion to reach existing and potential customers in those areas.  Healthcare provider and institution 
restrictions  and  closures,  as well  as  patient  reticence  to  visit  their  physicians  may  also result  in  a  decrease  in product 
prescribing.  

Significant suppliers and manufacturing located in countries that have been affected by COVID-19 may also be disrupted, 
which may affect our ability to procure items that are essential for our research and development activities and may cause 
disruptions or delays in our sales and commercialization efforts of approved products and clinical trials with respect to 
product candidates. For example, in response to the COVID-19 pandemic, China has at times imposed complete lockdowns 

68 

of cities that have experienced a high number of COVID-19 cases. We contract with third-party manufacturers located in 
China that may be forced to shut down for an unknown amount of time if the Chinese government determines that there 
is a COVID-19 outbreak where they are located. Additionally, we have experienced delays in certain of our preclinical 
programs due to a shortage in non-human primates. Many manufacturers have also experienced shortages of key equipment 
and ingredients needed for product manufacturing. Our business and operations may be disrupted as resources, components 
and materials that are essential for our research and development, commercialization and manufacturing activities may be 
diverted towards the ongoing efforts to rapidly diagnose, find and distribute treatments or vaccines for COVID-19 and 
may  not  be  readily  available.  The  response  to  the  COVID-19  pandemic  may  also  redirect  resources  with  respect  to 
regulatory matters in a way that would adversely impact our ability to progress to regulatory approval. For instance, certain 
of the third-party development and manufacturing organizations that we contract with for analytical testing had previously 
prioritized  materials  and  testing  kits  to  support  COVID-19  testing,  diverted  employees  to  support  COVID-19  related 
programs  and  reduced  their workforce  to  comply  with  social  distancing  requirements  imposed  in  connection  with  the 
COVID-19 pandemic. As a result of this shift in resources in 2020, we experienced a delay in generating analytical data 
needed  to  respond  to  questions  sent  by  the  EMA  regarding  our  MAA  for  PTC-AADC  for  the  treatment  of  AADC 
deficiency in the EEA. Following a clock stop extension, we submitted responses to the EMA’s questions. We may also 
choose to redirect our own resources in a way that may adversely impact or delay certain of our programs. For additional 
information, see the risk factor under “Risks Related to the Development and Commercialization of our Products and our 
Product  Candidates”  titled, “We  contract  with  third  parties  for  the  manufacture  and  distribution  of  our  products  and 
certain of our product candidates, which may increase the risk that we will not have sufficient quantities of our products 
or product candidates, such quantities may not meet the applicable regulatory quality standards, or such quantities at an 
acceptable cost, which could delay, prevent or impair our commercialization or development efforts. For certain of our 
product  candidates,  we  may  also  directly  engage  in  manufacturing,  which  will  require  significant  expenditures  and 
compliance with FDA’s manufacturing requirements.” 

Furthermore, we may face impediments to regulatory meetings and approvals due to measures intended to limit in-person 
interactions.  For  example,  due  to  delays  related  to  responsive  measures  to  the  COVID-19  pandemic  taken  in  Europe, 
including travel bans and quarantines, the CHMP required additional time to complete its pre-approval inspections and 
imposed a clock stop extension with respect to our MAA for the treatment of AADC deficiency in the EEA. To the extent 
that  inspections  of  facilities  by  governmental  authorities  are  required,  the  review  of  our  marketing  applications  or 
supplements may further be delayed as regulatory authorities, such as FDA, have significantly limited facility inspections 
during the pandemic. 

Our  own  relationships  with  commercial  customers  and  suppliers  could  be  affected  if  the  government  places  rated  or 
allocation orders under the Defense Production Act, directly or through higher tier contractors, either with respect to our 
products or our partners’ supplies or products that may be related to the COVID-19 pandemic.  Specifically, the Defense 
Production  Act  provides  the  U.S.  President  with  authority  to  direct  private  sector  production  in,  among  other 
circumstances, national emergencies. Once the Defense Production Act is invoked, federal agencies can use it to direct 
companies to prioritize the sale of goods to the federal government. On March 18, 2020, former U.S. President Donald 
Trump issued an executive order authorizing use of the Defense Production Act to acquire “health and medical resources 
needed to respond to the spread of COVID-19.” President Biden has also directed that executive agencies consider whether 
further use of the Defense Production Act is appropriate in support of the COVID-19 response effort. Invocation of the 
Defense Production Act to prioritize orders can result in diversion of Company products intended for our commercial 
customers to the government or interfere with our ability to obtain supplies and services necessary to our business. 

We cannot foresee if and when the COVID-19 pandemic will be effectively contained, nor can we predict the severity and 
duration of its impact. If the COVID-19 pandemic is not effectively and timely controlled, we may experience further or 
prolonged disruption of our clinical trials, third-party suppliers or contract manufacturers, extended closures of facilities, 
such as clinical trial sites, suppliers, manufacturers and distributors, including single source suppliers, and further delays 
with respect to regulatory approvals or the commercialization of any current or future products. Such events may materially 
and adversely affect our business operations and financial condition. Additionally, the COVID-19 pandemic has caused 
significant disruptions in the financial markets, and may continue to cause such disruptions, which could impact our ability 
to raise additional funds and has also impacted, and may continue to impact, the volatility of our stock price and trading 
in our stock. Moreover, the COVID-19 pandemic has significantly impacted economies worldwide, which could result in 
adverse effects on our business and operations. We cannot be certain what the overall impact of the COVID-19 pandemic 

69 

will be on our business and it has the potential to materially adversely affect our business, financial condition, results of 
operations, and prospects. 

Risks Related to Our Gene Therapy Platform 

We may fail to obtain regulatory approval for PTC-AADC for the treatment of AADC deficiency within our expected 
timeline or at all. 

In July 2017, an end-of-phase 2 meeting was held with the United States Food and Drug Administration, or FDA, and the 
clinical data from two completed PTC-AADC clinical trials, and non-clinical and manufacturing data available to date 
were  reviewed.  The  FDA  provided  feedback  indicating  that  the  clinical  and  non-clinical  data  available  to  date  were 
sufficient to support a submission for a biologics license application, or BLA, without undertaking additional trials at this 
time. In late 2019, the FDA requested additional information concerning the use of the commercial delivery system for 
PTC-AADC in young patients. Based on the FDA input, including with respect to manufacturing, we are preparing a BLA 
for PTC-AADC for the treatment of AADC deficiency in the United States, which we anticipate submitting to the FDA in 
the second quarter of 2022. In April 2018, Agilis held a protocol assistance meeting with the Scientific Advice Working 
Party  of  the  European  Medicines  Agency,  or  EMA,  in  anticipation  of  the  expected  submission  of  a  Marketing 
Authorization Application, or MAA, in the European Union, or EU and received feedback indicating the clinical and non-
clinical data available to date were sufficient to support a submission for an MAA without undertaking additional trials or 
studies at this time. In January 2020, we submitted an MAA to the EMA for PTC-AADC for the treatment of AADC 
deficiency in the EEA. However, certain of the third-party development and manufacturing organizations that we contract 
with for analytical testing have prioritized materials and testing kits to support COVID-19 testing, diverted employees to 
support COVID-19 related programs and reduced their workforce to comply with social distancing requirements imposed 
in connection with the COVID-19 pandemic. As a result of this shift in resources, we experienced a delay in generating 
analytical data needed to respond to questions sent by the EMA regarding our MAA for PTC-AADC for the treatment of 
AADC deficiency.  Following a clock stop extension, we submitted responses to the EMA’s questions. Subsequently, due 
to  delays  related  to  responsive  measures  to  the  COVID-19  pandemic  taken  in  Europe,  including  travel  bans  and 
quarantines,  the  CHMP required  additional  time  to  complete  its  pre-approval  inspections  and  imposed a  clock  stop 
extension with respect to our MAA for the treatment of AADC deficiency in the EEA. We expect an opinion from the 
CHMP in April 2022. There is no guarantee that we will be able to make our BLA submissions, or respond to the EMA’s 
additional data requests in support of our manufacturing process, within our expected timelines or that the FDA, upon 
making  our  BLA  submission,  or  the  EMA  would  not  have  additional  comments  or  requirements  with  respect  to  the 
respective submissions that we would be required to address before such applications would be accepted for regulatory 
review or before obtaining regulatory approval, or that the FDA or the EMA will approve PTC-AADC for the treatment 
of AADC deficiency at all. Any delays in obtaining regulatory approval from either the FDA and/or the EMA, or if we 
never  obtain  regulatory  approval  from  either  the  FDA  and/or  the  EMA,  could  have  a  material  adverse  effect  on  our 
business, financial condition and results of operations. 

Gene therapies are novel, complex and difficult to manufacture. We could experience manufacturing problems that 
result in delays in the development or commercialization of our gene therapy product candidates or otherwise harm 
our business. 

The  manufacture  of  gene  therapy  products  and  our  other  gene  therapy  product  candidates,  such  as  PTC-AADC,  is 
technically  complex  and  necessitates  substantial  expertise  and  capital  investment.  Production  difficulties  caused  by 
unforeseen  events,  including  the  COVID-19  pandemic,  may  delay  the  availability  of  material  for  clinical  studies  and 
commercial product for any of our gene therapy product candidates that may receive regulatory approval in the future. We 
presently contract a third party manufacturer to provide sufficient quantities of our PTC-AADC program materials to meet 
anticipated clinical trial and commercial scale demands. In 2021, we began cGMP manufacturing of clinical material at 
the Hopewell Facility for certain of our gene therapy product candidates other than PTC-AADC. We still rely on third-
party manufacturers to complete product testing for all of our gene therapy product candidates that we manufacture at the 
Hopewell Facility as well as to provide sufficient quantities of certain program materials that we have not yet transitioned 
to the Hopewell Facility. To the extent we rely on contract manufacturers, we have personnel with manufacturing and 
quality experience to oversee our contract manufacturers. 

70 

To meet our projected needs for commercial manufacturing, we or the third party from whom we currently obtain our 
commercial supply of PTC-AADC may need to increase the scale of production and confirm with the applicable regulatory 
authorities that the commercial material is comparable to the material used in clinical trials in addition to satisfying other 
regulatory obligations, or we will need to secure alternate suppliers. In general, gene therapy products have only in limited 
cases  been  manufactured  at  scales  sufficient  for  pivotal  trials  and  commercialization.  Few  pharmaceutical  contract 
manufacturers specialize in gene therapy products and those that do are still developing appropriate processes, controls 
and facilities for large-scale production. While we believe that there are alternate sources of supply that can satisfy our 
clinical and commercial requirements, we cannot be certain that we will be able to identify and establish relationships with 
such sources, if necessary, in a timely manner or at all, and what the terms and costs of such new arrangements would be, 
or that such alternate suppliers would be able to supply our potential commercial needs. To the extent that we decide to 
manufacture our own clinical and commercial supply as an alternative source of supply, there is no guarantee that we will 
be  able  to  cost-effectively  produce  sufficient  quantities  of  our  program  materials.  Any  switch  from  our  current 
manufacturer would result in a significant delay, would require FDA approval, and cause material additional costs. 

As  further  described  in  these  risks,  the  manufacturers  of  pharmaceutical  products  must  comply  with  strictly  enforced 
cGMP requirements, state and federal regulations, as well as ex-U.S. requirements when applicable. Any failure by us or 
our contract manufacturing organizations to adhere to or document compliance to such regulatory requirements could lead 
to a delay or interruption in the availability of our program materials for clinical studies or commercial use, among other 
consequences.  If  we or  our manufacturers  fail  to  comply with  the  requirements  set  forth  by  the  FDA,  EMA,  or  other 
regulatory authorities, it could result in sanctions being imposed on us, including fines, injunctions, civil penalties, delays, 
suspension  or  withdrawal  of  approvals,  clinical  holds  or  termination  of  clinical  studies,  warning  or  untitled  letters, 
regulatory  communications  warning  the  public  about  safety  issues  with  a  product,  import  or  export  refusals,  license 
revocation, seizures, detentions, or recalls of product candidates or product, operating restrictions, criminal prosecutions 
or debarment, suits under the civil False Claims act, corporate integrity agreements, or consent decrees any of which could 
significantly and adversely affect supplies of our product candidates and our business, results of operations and financial 
condition could be materially adversely affected. 

Due to the potential impact of the COVID-19 pandemic on the manufacture of gene therapy products, the FDA issued 
guidance  concerning  how  sponsors  and  investigators  may  address  these  challenges.    This  included  recommendations 
regarding the conduct of risk assessments to identify, evaluate, and mitigate factors that may allow for the transmission of 
the COVID-19 virus by gene therapy products. 

Any dependence upon others for the manufacture of our product candidates may also adversely affect our business, results 
of  operations,  financial  condition  and  prospects,  and  our  ability  to  commercialize  any  product  candidates  that  receive 
regulatory approval on a timely and competitive basis. 

We  have  limited  experience  manufacturing  gene  therapy  products  or  product  candidates  on  our  own  and  could 
encounter  problems  and  delays  in  operating  our  biologics  manufacturing  facility  that  could  adversely  affect  our 
business. 

In  2021,  we  began  cGMP  manufacturing  of  clinical  material  at  the  Hopewell  Facility  for  certain  of  our  gene  therapy 
product  candidates  other  than  PTC-AADC.  The  Hopewell  Facility  requires  substantial  investment  and  significant 
expertise, and our management devotes substantial time to its operation. While some of our employees have experience 
with gene therapy manufacturing, we have previously never manufactured gene therapy product materials as a company 
and  we  may  encounter  unforeseen  delays,  equipment  failure,  labor  shortages,  natural  disasters,  power  failures, 
transportation  difficulties,  quality  control  or  other  issues,  including  those  resulting  from  compliance  with  regulatory 
requirements,  as  further  described  in  these  risks,  that  could  prevent  us  from  realizing  the  intended  benefits  of  our 
manufacturing strategy. In addition, competition for skilled personnel within gene therapy manufacturing is intense and 
we may not be able to attract and retain these personnel on acceptable terms. Moreover, operating a manufacturing facility 
may cost more than we currently anticipate. If we experience any problems or delays with the Hopewell Facility, we may 
need to rely on contract manufacturers for the manufacturing of program materials that we intended to produce ourselves, 
which may cause additional timing delays due to the availability of contract manufacturers, and our business, financial 
condition  and  results  of  operations  could  be  materially  and  adversely  affected.  We  presently  contract  a  third  party 

71 

 
manufacturer to provide sufficient quantities of our PTC-AADC program materials to meet anticipated clinical trial and 
commercial scale demands.  

Additionally, while we expect to use the Hopewell Facility in the production of research and cGMP quality plasmid DNA 
and AAV vectors for gene therapy applications for potential external customers, we have never produced gene therapy 
product materials for third parties and we have yet to manufacture cGMP gene therapy product materials for our own 
clinical trials or commercialization. If we are unable to manufacture these product materials to the required specifications 
for  the  third  parties  we  contract  with,  our  business,  financial  condition,  and  results  of  operations  could  be  materially 
adversely affected and we may become subject to regulatory actions. Similarly, if we experience a reduced product yield 
for our manufactured materials, due to manufacturing issues or otherwise, we may expend significant time and cost to 
remedy these issues and we may be delayed in our ability to supply product materials to our customers in an efficient 
manner, all of which could cause us to forgo sales, incur liabilities or lose customers, and materially adversely affect our 
business, financial condition and results of operations. Furthermore, we may be unable to identify and retain potential 
customers and we may encounter unforeseen delays that could prevent us from realizing the intended benefits of our third 
party manufacturing business. For additional information, see the risk factor under “Risks Related to Our Business” titled, 
“We contract with third parties for the manufacture and distribution of our products and certain of our product candidates, 
which  may  increase  the  risk  that  we  will  not  have  sufficient  quantities  of  our  products  or  product  candidates,  such 
quantities may not meet the applicable regulatory quality standards, or such quantities at an acceptable cost, which could 
delay, prevent or impair our commercialization or development efforts. For certain of our product candidates, we may 
also  directly  engage  in  manufacturing,  which  will  require  significant  expenditures  and  compliance  with  FDA’s 
manufacturing requirements.” 

The process for administering PTC-AADC is complex and includes specific specialized requirements that could delay 
or prevent the regulatory approval of PTC-AADC for the treatment of AADC deficiency, limit its commercial potential 
or result in significant negative consequences following any potential marketing approval. 

PTC-AADC  is  administered  directly  to  the  putamen  in  the  brain  using  stereotactic  surgery,  a  brain  surgery  requiring 
significant  skill  and  training.  There  is  little  experience  with  such  surgeries  being  used  to  deliver  drugs  and  for  such 
surgeries being performed on children. Delivery of PTC-AADC to the putamen also requires certain medical devices, 
which may result in our product candidate being deemed to be a combination product by FDA. This would potentially 
require  additional  development  work  and  collaboration  with  medical  device  manufacturers,  which  may  delay  the 
submission of product candidate marketing applications and approval. It may also require compliance with certain of the 
FDA’s  medical  device  regulations.  If  we  are  unable  to  engage  with  and  train  sufficient brain  surgeons  to perform  the 
procedure  properly,  the  availability  of  PTC-AADC  for  the  treatment  of  AADC  deficiency  could  be  substantially 
diminished. The need to train brain surgeons to perform the procedures may also expose us to additional regulatory risks 
as our interactions with such healthcare providers must comply with all applicable laws and regulations. For example, if 
PTC-AADC  receives  approval  in  the  United  States,  such  interactions  would  need  to  comply  with  FDA’s  laws  and 
regulations on product promotion, as well as laws and regulations related to healthcare fraud and abuse. As a result, we 
will  need  to  invest  significant  resources  to  ensure  all  personnel  and  contractors  are  adequately  trained  on  these 
requirements and to monitor their conduct. 

Any contamination in our manufacturing process, shortages of raw materials or failure of any of our key suppliers to 
deliver necessary components could result in delays in our clinical development or marketing schedules and adversely 
affect our ability to meet our supply obligations. 

Given  the  nature  of  biologics  manufacturing,  there  is  a  risk  of  contamination.  Any  contamination  could  materially 
adversely affect our ability to produce our gene therapy product candidates on schedule and could, therefore, harm our 
results of operations and cause reputational damage. 

Some of the raw materials and other components required in our manufacturing process are derived from diverse biologic 
sources. Such raw materials are difficult to procure and may be subject to contamination or recall. A material shortage, 
supply chain disruption, including disruptions caused by the COVID-19 pandemic, contamination, recall or restriction on 
the use of biologically derived substances in the manufacture of our product candidates could adversely impact or disrupt 
the production of clinical material, which could materially and adversely affect our development and commercialization 

72 

timelines,  including  with  respect  to  PTC-AADC  for  the  treatment  of  AADC  deficiency,  and  our  business,  financial 
condition and results of operations. 

Regulatory requirements governing gene therapy products have changed frequently and may continue to change in the 
future. Such requirements may lengthen the regulatory review process, require us to perform additional studies, and 
increase our development costs, or may force us to delay, limit, or terminate certain of our programs. 

We may experience development problems related to our gene therapy programs that cause significant delays, changes in 
plans or unanticipated costs, or that cannot be solved. Although numerous companies are currently advancing gene therapy 
product candidates through clinical trials, to date, the FDA has only approved a limited number of gene therapy treatments, 
including vector-based gene therapies. In addition, there are also only limited gene therapy products for genetic diseases 
approved to date in the EU. As a result, it is difficult to determine how long it will take or how much it will cost to obtain 
regulatory approvals for PTC-AADC for the treatment of AADC deficiency or our other gene therapy product candidates 
in any jurisdiction, if at all. Regulatory requirements governing gene therapy products are still evolving and may continue 
to  change  in  the  future.  For  example,  the  FDA  has  issued  a  number  of  guidance  documents  on  human  gene  therapy 
development.  The  FDA  will  likely  continue  to  issue  new  guidance  and  replace  existing  guidance.  The  European 
Commission may also issue new guidelines concerning the development and marketing authorization for gene therapy 
medicinal  products  and  require  that  we  comply  with  these  new  guidelines.  Regulatory  review  agencies  and  the  new 
requirements and guidelines they promulgate may lengthen the regulatory review process, require us to perform additional 
or  larger  studies,  increase  our  development  costs,  lead  to  changes  in  regulatory positions  and  interpretations, delay  or 
prevent approval and commercialization of our product candidates or lead to significant post-approval studies, limitations 
or restrictions. Moreover, while there are significant risks that accompany all development programs, because gene therapy 
products are a relatively new development, less is known about such products and product candidates. Accordingly, there 
is an increased risk that such products and product candidates may not perform in clinical or preclinical trials as we expect. 
Additionally, because gene therapy products are complex, the manufacture of such products and product candidates is 
more difficult and costly. We may not be able to reliably manufacture such products in accordance with the applicable 
regulatory  requirements  in  sufficient  quantities  to  support  our  development  programs  and,  if  ultimately  approved, 
commercial supply. Delay, failure or unexpected costs in obtaining, the regulatory approval necessary to bring our product 
candidates  to  market,  as  well  as  manufacturing  difficulties  or  challenges,  could  have  a  material  adverse  effect  on  our 
business, results of operations, financial condition and prospects. Even if we do obtain regulatory approval, ethical, social 
and legal concerns about gene therapy arising in the future could result in additional regulations restricting or prohibiting 
sale of our products. 

In addition, the clinical trial requirements of the FDA, the EMA and other regulatory authorities and the criteria these 
regulators  use  to  determine  the  safety  and  efficacy  of  a  product  candidate  vary  substantially  according  to  the  type, 
complexity, novelty and intended use and market of such product candidates. The regulatory approval process for novel 
product candidates such as ours can be more expensive and take longer than for other, better known or more extensively 
studied product candidates. 

The FDA has established the Office of Tissues and Advanced Therapies within the Center for Biologics Evaluation and 
Research, or CBER, to consolidate the review of gene therapy and related products, and has established the Cellular, Tissue 
and Gene Therapies Advisory Committee to advise the CBER in its review; other international regulatory agencies have 
also dedicated personnel and/or offices to review gene therapy programs and products. 

These  regulatory  review  committees  and  advisory  groups  and  any  new  guidelines  they  promulgate,  as  well  as  any 
unexpected  results  or  manufacturing  difficulties,  may  lengthen  the  regulatory  review  process,  require  us  to  perform 
additional studies, increase our development costs, lead to changes in regulatory positions and interpretations, delay or 
prevent  approval  and  commercialization  of  our  product  candidates  or  lead  to  significant  post-approval  limitations  or 
restrictions. As we advance our gene therapy product candidates, we will be required to consult with these regulatory and 
advisory groups and comply with applicable laws, regulations and guidelines. If we fail to do so, we may be required to 
delay  or discontinue development  of  certain  of our product  candidates.  These  additional  requirements  may  result  in  a 
review and approval process that is longer than we otherwise would have expected.  

73 

For our gene therapy product candidates, we may also pursue alternative approval pathways.  For instance, in the EU, we 
may pursue an exceptional circumstances marketing authorization.  If a product candidate is eligible for the grant of a 
marketing  authorization  under  exceptional  circumstances,  the  authorization  would  be  subject  to  a  requirement  for  the 
applicant to implement specific procedures, in particular related to notification of  the competent authorities of any safety 
issue.    Such  exceptional  circumstance  marketing  authorizations  are  annually  reassessed  and  after  five  years,  the 
authorization  may  be  renewed  under  exceptional  circumstances  for  an  unlimited  period,  or  the  EMA  may  decide,  on 
justified grounds relating to pharmacovigilance, to proceed with one additional five-year renewal. If any product we have 
is  approved  under  the  exceptional  circumstances  process,  there  is  no  guarantee  that  we  will  be  able  to  maintain  such 
approval.  Moreover, our product candidates may not be eligible for exceptional circumstances marketing authorization.  
By example, the product candidate may not fulfill the qualifying criteria or the EMA may determine that the marketing 
authorization under exceptional circumstances may not be granted because a conditional marketing authorization is more 
appropriate.  Orphan  products  are  further  eligible  for  approval  under  exceptional  circumstances  only  if  the  criteria 
considered for the approval under exceptional circumstances are fulfilled. 

Delays as a result of lengthier regulatory approval process and further restrictions on development or the approval of our 
gene therapy product candidates can be costly and could negatively impact our or our collaborators’ ability to complete 
clinical trials and commercialize our current and future product candidates in a timely manner, if at all, any of which could 
have a material adverse effect on our business, results of operations, financial condition and prospects. 

Our gene therapy product candidates and the process for administering such product candidates may cause undesirable 
side  effects  or  have  other  properties  that  could  delay  or  prevent  their  regulatory  approval,  limit  their  commercial 
potential or result in significant negative consequences following any potential marketing approval. 

The goal of gene therapy is to be able to correct an inborn genetic defect through one-time administration of therapeutic 
genetic material containing non-defective gene copies. The gene copies are designed to reside permanently in a patient, 
allowing the patient to produce an essential protein or ribonucleic acid, or RNA, molecule that a healthy person would 
normally produce. There is a risk, however, that the new gene copies will produce too much or too little of the desired 
protein or RNA. There is also a risk that production of the desired protein or RNA will increase or decrease over time. 
Because  the  treatment  is  irreversible,  there  may  be  challenges  in  managing  side  effects,  particularly  those  caused  by 
overproduction. Adverse effects would not be able to be reversed or relieved by stopping dosing and might require us to 
develop  additional  clinical  safety  procedures.  Furthermore,  because  the  new  gene  copies  are  designed  to  reside 
permanently in a patient, there is a risk that they will disrupt other normal biological molecules and processes, including 
other healthy genes, and we may not learn the nature and magnitude of these side effects until long after clinical trials have 
been completed. Accordingly, long-term patient and clinical study subject follow up and associated regulatory reporting 
may be required for gene therapies to assess delayed adverse events. 

There have been several significant adverse side effects in gene therapy treatments in the past, including reported cases of 
leukemia, immune- and complement-mediated responses, and death seen in other trials using other vectors. While new 
recombinant vectors have been developed to potentially reduce these side effects, gene therapy is still a relatively new 
approach to disease treatment and additional adverse side effects could develop. Accordingly, depending on the vector 
that is used, additional manufacturing, clinical, and preclinical testing may be required, as well as additional analyses, 
assessments,  and  potential  long-term  patient  and  clinical  study  subject  monitoring  and  sample  testing  and  associated 
regulatory reporting. There also is the potential risk of delayed adverse events following exposure to gene therapy products 
due to persistent biologic activity of the genetic material or other components of products used to carry the genetic material. 

Possible  adverse  side  effects  that  could  occur  with  treatment  with  gene  therapy  products  include  an  immunologic  or 
complement-mediated reactions early after administration which, while not necessarily adverse to the patient’s health, 
could substantially limit the effectiveness of the treatment. 

In addition to any potential side effects caused by any gene therapy product candidate, the administration process or related 
procedures also can cause adverse side effects. If any such adverse events occur, our clinical trials could be suspended, 
modified, or terminated or we may be required to interrupt or cease commercial sales of any product candidates that may 
receive regulatory approval. If in the future we are unable to demonstrate that such adverse events were caused by the 
administration process or related procedures, the FDA, the European Commission, the EMA or other regulatory authorities 

74 

could  order  us  to  cease  further  development  of,  or  deny  approval  of,  our  product  candidates  for  any  or  all  targeted 
indications.  Even  if  we  are  able  to  demonstrate  that  all  future  serious  adverse  events  are  not  product-related,  such 
occurrences could affect patient recruitment or the ability of enrolled patients to complete the trial, as well as the receptivity 
of patients and physicians to try any approved gene therapy products. Moreover, if we elect, or are required, to delay, 
suspend  or  terminate  any  clinical  trial  of  any  of  our  product  candidates,  the  commercial  prospects  of  such  product 
candidates may be harmed and our ability to generate product revenues from any of these product candidates may be 
delayed or eliminated. Any of these occurrences may harm our ability to develop other product candidates, and may have 
a material adverse effect on our business, results of operations, financial conditions and prospects. 

Furthermore, if we or others later identify undesirable side effects caused by any of our gene therapy product candidates, 
several potentially significant negative consequences could result, including: 

• 

regulatory authorities may suspend or withdraw approvals of any product candidate that may receive regulatory 
approval, thereby preventing or delaying its commercialization; 
regulatory authorities may require additional warnings or limitations of use in product labeling; 

• 
•  we may be required to change the way a product candidate is administered or conduct additional clinical trials; 
•  we could be sued and held liable for harm caused by our products to patients; and 
• 

our reputation may suffer. 

Any of these events could prevent us from achieving or maintaining market acceptance of our gene therapy assets for 
which we receive marketing approval and could materially harm our business, financial condition, results of operations 
and prospects. 

Our gene therapy approach utilizes vectors derived from viruses, which may be perceived as unsafe or may result in 
unforeseen adverse events. Negative public opinion and increased regulatory scrutiny of gene therapy may damage 
public perception of the safety of PTC-AADC for the treatment of AADC deficiency or our other gene therapy product 
candidates and adversely affect our ability to conduct our business or obtain regulatory approvals for PTC-AADC or 
our other gene therapy product candidates. 

Because gene therapy remains a novel technology, we face uncertainty as to whether gene therapy will gain the acceptance 
of the public or the medical community. Even if we obtain regulatory approval for our product candidates, the commercial 
success of our product candidates will depend, in part, on the acceptance of physicians, patients and healthcare payers of 
gene therapy products in general, and of our product candidates in particular, as medically necessary, cost-effective and 
safe.  Public  perception  may  be  influenced  by  claims  that  gene  therapy  is  unsafe,  and  gene  therapy  may  not  gain  the 
acceptance of the public or the medical community. In particular, our success will depend in part upon physicians who 
specialize in the treatment of genetic diseases targeted by our product candidates, if approved, prescribing treatments that 
involve the use of our product candidates, if approved, in lieu of, or in addition to, existing treatments, if any, with which 
they are familiar and for which greater clinical data may be available. Even if a product candidate displays a favorable 
efficacy and safety profile in clinical trials and is ultimately approved, market acceptance of the product candidate will not 
be fully known until after it is commercialized. More restrictive government regulations or negative public opinion would 
have an adverse effect on our business, financial condition, results of operations and prospects and may delay or impair 
the  development  and  commercialization  of  our  product  candidates  or  demand  for  any  product  candidates  that  receive 
regulatory approval. For example, earlier gene therapy trials conducted by other organizations have led to several well-
publicized adverse events, including cases of leukemia, immune- and complement-mediated adverse events, and death 
seen in other such organizations’ trials using other vectors. A significant negative development in any other gene therapy 
program or our failure to satisfy any post-marketing regulatory commitments and requirements to which we may become 
subject may adversely impact the commercial results and potential of our product candidates. Serious adverse events in 
our  clinical  trials,  or  other  clinical  trials  involving  gene  therapy  products  or  our  competitors’  products,  even  if  not 
ultimately attributable to the relevant product candidates, and the resulting publicity, could result in increased government 
regulation, unfavorable public perception, potential regulatory delays in the testing or approval of our product candidates, 
stricter labeling requirements for those product candidates that are approved and a decrease in demand for any gene therapy 
products  for  which  we  obtain  marketing  approval.  Any  of  the  foregoing  could  have  a  material  adverse  effect  on  our 
business, results of operations, financial condition and prospects. 

75 

The  insurance  coverage  and  reimbursement  status  of  newly  approved  products  is  uncertain.  Failure  to  obtain  or 
maintain adequate coverage and reimbursement for our  products candidates, if approved, could limit our ability to 
market those products and decrease our ability to generate product revenue. 

We expect the cost of a single administration of gene therapy products, including PTC-AADC for the treatment of AADC 
deficiency,  to  be  substantial.  We  expect  that  coverage  and  reimbursement  by  government  and  private  payers  will  be 
essential for most patients to be able to afford these treatments. Accordingly, sales of any product candidates, if approved, 
will depend substantially, both domestically and abroad, on the extent to which the prices of such product candidates will 
be paid by health maintenance, managed care, pharmacy benefit and similar healthcare management organizations, or will 
be  reimbursed  by  government  authorities,  private  health  coverage  insurers  and  other  third-party  payers.  Coverage  and 
reimbursement by a third-party payer may depend upon several factors, including the availability of alternative therapies 
or a third-party payer’s determination that use of a product is: 

• 
• 
• 
• 
• 

a covered benefit under its health plan; 
safe, effective and medically necessary; 
appropriate for the specific patient; 
cost-effective; and 
neither experimental nor investigational. 

Obtaining coverage and reimbursement for a product from third-party payers is a time-consuming and costly process that 
could require us to provide to the payer supporting scientific, clinical and cost-effectiveness data. We may not be able to 
provide data sufficient to gain acceptance with respect to coverage and reimbursement. 

There is significant uncertainty related to third-party coverage and reimbursement of newly approved products, including 
potential one-time gene therapies, such as PTC-AADC for the treatment of AADC deficiency. In the United States, third-
party  payers,  including  government  payers  such  as  the  Medicare  and  Medicaid  programs,  play  an  important  role  in 
determining the extent to which new drugs and biologics will be covered and reimbursed. Expensive specialty drugs in 
particular are often subject to restriction. The Medicare and Medicaid programs increasingly are used as models for how 
private  payers  and  government  payers  develop  their  coverage  and  reimbursement  policies.  Currently,  there  is  limited 
experience with Centers for Medicare and Medicaid Services’, or CMS, coverage of gene therapy products. We cannot be 
assured that Medicare or Medicaid will cover our product candidates that may be approved or provide reimbursement 
without restriction and at adequate levels to realize a sufficient return on our investment. Our rebate payments may increase 
or our prices be adjusted under value-based purchasing arrangements based on evidence-based measures or outcomes-
based measures for a patient or beneficiary based on use of our drug. Moreover, reimbursement agencies in the EU may 
be more conservative than CMS. It is difficult to predict what third-party payers will decide with respect to the coverage 
and reimbursement for our products for which we obtain marketing approval. Additionally, within Europe, each country 
has  its  own  reimbursement  regime  employing  various  health  technology  assessment  approaches  to  assess  the  cost-
effectiveness of the product (in the United Kingdom a HTA assessment is conducted by NICE) which may significantly 
affect the effective access to the market. 

We may face competition from biosimilars approved through an abbreviated regulatory pathway or from separate full 
applications for approval. 

Biologics, including our gene therapy product candidates are regulated by the FDA under the Federal Food, Drug and 
Cosmetics Act, or FDCA, and the Public Health Service Act, or PHSA. Biologics require the submission of a BLA and 
approval by the FDA prior to being marketed in the United States. Historically, a biologic product approved under a BLA 
was  not  subject  to  the  generic  drug  review  and  approval  provisions  of  the  FDCA.  However,  the  Biologics  Price 
Competition and Innovation Act of 2009, or BPCIA, created a regulatory pathway under the PHSA for the abbreviated 
approval  of  biological  products  that  are  demonstrated  to  be  “biosimilar”  or  “interchangeable”  with  an  FDA  approved 
biological product. To demonstrate biosimilarity, the biosimilar sponsor must show that the product candidate is highly 
similar to the reference product, notwithstanding minor differences in clinically inactive components, and that there is no 
clinically meaningful difference between the biosimilar product and the reference product in terms of safety, purity, and 
potency. In order to meet the standard of interchangeability, a sponsor must demonstrate that the biosimilar product can 
be expected to produce the same clinical result as the reference product, and for a product that is administered more than 

76 

once,  that  the  risk  of  switching  between  the  reference  product  and  biosimilar  product  is  not  greater  than  the  risk  of 
maintaining the patient on the reference product. 

Such biosimilars would reference biological products approved in the United States. The BPCIA, however, establishes 
certain protections for reference biologic products. For example, the BPCIA sets up a complex and involved framework 
for reference and biologic product sponsors to bring patent infringement actions and actions for declaratory judgment. If 
another  company  pursues  approval  of  a  product  that  is  biosimilar  to  any  biologic  product  for  which  we  receive  FDA 
approval,  we  may  need  to  pursue  costly  and  time-consuming  patent  infringement  actions,  which  may  include  certain 
statutorily specified regulatory steps before an infringement action may be brought. We may also need to spend time and 
money defending an action for declaratory judgement that is brought by the biosimilar product sponsor. 

Another protection established by the BPCIA is a period of 12 years of exclusivity for reference products that begins on 
the date that the reference product was first licensed by FDA. During this time, FDA may not make the licensure of a 
biosimilar product effective. Biosimilar applications can, however, be submitted for FDA review beginning four years 
after the date of the reference product’s first licensure. Any of our product candidates that may be approved under BLAs 
in the future could be reference products for biosimilar marketing applications. As a result, any of our product candidates 
that may receive regulatory approval may face competition from other biological products that receive regulatory approval 
pursuant  to  an  abbreviated  pathway,  which  may have  a  material  adverse  effect  on  our  results  of  operations,  business, 
financial condition or prospects. 

In  addition,  the  biologic  exclusivity  period  has  certain  limitations  that  may  limit  its  ability  to  protect  our  product 
candidates,  if  approved,  from  biosimilar  or  interchangeable  product  competition.  For  example,  certain  changes  and 
supplements to an approved BLA, and certain subsequent applications filed by the same sponsor, manufacturer, licensor, 
predecessor in interest, or other related entity do not qualify for the 12-year exclusivity period. Moreover, there have been 
legislative efforts to decrease this period of exclusivity to a shorter timeframe. Future proposed budgets, international trade 
agreements and other arrangements or proposals may affect periods of exclusivity. Further, even if our biologic product 
candidates qualify for the BPCIA’s 12-year period of exclusivity, there is a risk that the FDA will not consider our product 
candidates to be reference products for competing products, potentially creating the opportunity for biosimilar competition 
sooner than anticipated. Additionally, this period of regulatory exclusivity does not apply to companies pursuing regulatory 
approval via their own traditional BLA, rather than via the abbreviated pathway. Accordingly, another company could 
market  a  competing  version  of  a  biological  product  if  the  FDA  approves  a  full  BLA  for  such  product  containing  the 
sponsor’s own preclinical data and data from adequate and well-controlled clinical trials to demonstrate the safety, purity 
and potency. Moreover, the extent to which a biosimilar, once approved, will be substituted for any one of our reference 
products in a way that is similar to traditional generic substitution for non-biological products is not yet fully clear, and 
will depend on a number of marketplace and regulatory factors that are still developing. It is also possible that payers will 
give reimbursement preference to biosimilars, even over reference biologics, absent a determination of interchangeability. 

Similarly, in the EU, another company could gain approval for a competing product based on an MAA with a completely 
independent data package that includes pharmaceutical tests, preclinical tests and clinical trials. 

To the extent we do not receive any anticipated periods of regulatory exclusivity or to the extent the FDA or ex-U.S. 
regulatory  authorities  approve  any  biosimilar,  interchangeable,  or  other  competing  products,  our  business  would  be 
adversely impacted. Competition that our products may face from biosimilar, interchangeable, or other competing products 
could materially and adversely impact our future revenue, profitability, and cash flows and substantially limit our ability 
to obtain a return on the investments we have made in those product candidates. In the United States, this risk has increased 
in recent years as the FDA and the U.S. government have taken steps to encourage increased biosimilar competition in the 
market, in an effort to bring down the cost of biologic products. 

77 

Risks Related to the Development and Commercialization of our Products and our Product Candidates 

If we are unable to continue to execute our commercial strategy for our products, fail to obtain renewal of, or satisfy 
the conditions of our marketing authorization for our products, or if we experience significant delays in accomplishing 
such goals, our business will be materially harmed. 

We  have  invested  a  significant  portion  of  our  efforts  and  financial  resources  to  bring  our  products  to  market  through 
research  and  development,  collaborations  and  acquisitions.  Our  ability  to  continue  to  generate  product  revenues  will 
depend heavily on the successful commercialization of our products. 

As we presently have no patent rights to protect the approved use of Emflaza, we rely on the market exclusivity periods 
currently available to us under the Orphan Drug Act to commercialize Emflaza for DMD in the United States. Failure to 
maintain the market exclusivity period, maintain our marketing authorization for Emflaza in the United States, or timely 
execute our commercialization plans for Emflaza, would have a material adverse effect on our business, financial position 
and results of operations. 

While  we  have  obtained  marketing  authorization  for  Translarna  for  the  treatment  of  nmDMD  in  the  EEA,  such 
authorization  is  subject  to  annual  review  and  renewal  by  the  European  Commission  following  the  annual  EMA 
reassessment as well as the specific obligation to conduct and submit the results of Study 041. For a review of recent 
developments that have had, and may continue to have, a material adverse effect on our ability to commercialize Translarna 
for the treatment of nmDMD, please review the risk factor titled, “ACT DMD did not meet its primary efficacy endpoint, 
and there is substantial risk that regulators will not agree with our interpretation of the results of ACT DMD and the 
totality of clinical data from our trials in Translarna for the treatment of nmDMD, which would have a material adverse 
effect on our business, financial performance and results of operations.” 

We and our collaborators are currently pursuing further clinical development efforts for our products for other indications. 
Each genetic disorder has unique genetic and pathophysiological characteristics and we believe that regulators, including 
the FDA and the EMA, will evaluate the effectiveness of such products for any given indication based on the merits of the 
clinical efficacy evidence available for such indication. However, because we are developing products for the treatment 
of multiple indications, there is a risk that negative results in a clinical or pre-clinical trial of a product for one indication, 
could adversely affect the perception of such product in a different indication. There can be no assurance that regulators, 
including the FDA and the EMA, will not consider such results when making determinations with respect to our ongoing 
or  future  regulatory  submissions  for  marketing  authorization  of  our  products  for  any  indication,  including  the  FDA’s 
Complete Response Letter to our NDA for Translarna for the treatment of nmDMD and the EMA’s annual reassessment 
of our marketing authorization for Translarna for the treatment of nmDMD, which could have an adverse effect on the 
outcome of the applicable regulatory review. There can be no assurance that regulators will agree with our interpretation 
of data from our clinical trials. 

If we do not successfully maintain our marketing authorizations for our products, our ability to generate additional revenue 
will be jeopardized and, consequently, our business will be materially harmed. The success of our products will depend 
on a number of additional factors, including the following: 

• 

• 
• 

• 

• 
• 

• 

our ability to negotiate, secure and maintain adequate pricing, coverage and reimbursement terms on a timely 
basis, or at all; 
the timing, scope  and outcome of commercial launches; 
the maintenance and expansion of a commercial infrastructure capable of supporting product sales, marketing 
and distribution; 
the implementation and maintenance of marketing and distribution relationships with third parties in territories 
where we do not pursue direct commercialization; 
our ability to establish and maintain commercial manufacturing arrangements with third-party manufacturers; 
our ability or the ability of our third-party manufacturers to successfully produce commercial and clinical supply 
of drug on a timely basis sufficient to meet the needs of our commercial and clinical activities; 
successful identification of eligible patients; 

78 

• 

• 
• 
• 
• 

• 

acceptance of the drug as a treatment for the approved indication by patients, the medical community and third-
party payors; 
effectively competing with other therapies; 
global trade policies; 
a continued acceptable safety profile of the drug; 
the  costs,  timing  and  outcome  of  post-marketing  studies  and  trials  required  for  our  products,  including,  with 
respect to Translarna, Study 041; 
protecting our rights in our intellectual property portfolio, obtaining and maintaining regulatory exclusivity and, 
including with respect to Emflaza, whether we are able to maintain market exclusivity periods under the Orphan 
Drug Act; 

•  whether, with respect to Translarna, we are able to continue to satisfy our obligations under, and maintain, the 
marketing authorization in the EEA for Translarna for the treatment of nmDMD, including whether the EMA 
determines  on  an  annual  basis  that  the  benefit-risk  balance  of  Translarna  supports  renewal  of  our  marketing 
authorization in the EEA, on the current approved label; 

• 

•  whether,  and  within  what  timeframe,  we  are  able  to  advance  Translarna  for  the  treatment  of  nmDMD  in  the 
United States, including, whether we will be required to perform additional clinical trials, non-clinical studies or 
CMC  assessments  or  analyses  at  significant  cost  which,  if  successful,  may  enable  FDA  review  of  an  NDA 
submission by us and, ultimately, may support approval of Translarna for nmDMD in the United States; 
our ability to obtain additional and maintain existing reimbursed named patient and cohort EAP programs for our 
products on adequate terms; 
our  ability  to  successfully  prepare  and  advance  regulatory  submissions  for  marketing  authorizations  for  our 
products in additional territories and for additional or expanded indications and whether and in what timeframe 
we may obtain such authorizations; 
the  ability  and  willingness  of  patients  and healthcare professionals  to  access  our  products  through  alternative 
means if pricing and reimbursement negotiations in the applicable territory do not have a positive outcome; and 
protecting our rights in our intellectual property portfolio. 

• 

• 

• 

If we do not achieve one or more of these factors in a timely manner or at all, we could experience significant delays or 
an  inability  to  continue  to  commercialize  our  products,  either  of  which  would  have  a  material  adverse  effect  on  our 
business, results of operations and financial condition. 

The marketing authorization granted by the European Commission for Translarna for the treatment of nmDMD is 
limited to ambulatory patients aged two years and older located in the EEA, which significantly limits an already small 
treatable patient population, which reduces our commercial opportunity and is also subject to annual reassessment of 
the  benefit-risk  balance  by  the  EMA  as  well  as  the  specific  obligation  to  conduct  Study  041,  and  may  be  varied, 
suspended or withdrawn by the European Commission if we fail to satisfy those requirements. 

We have obtained orphan drug designations from the EMA and from the FDA for Translarna for the treatment of nmDMD 
because the number of patients who could benefit from treatment with Translarna is small. The marketing label approved 
by the European Commission further limits the currently treatable patient population to ambulatory nmDMD patients aged 
two years and older who have been identified through genetic testing as having a nonsense mutation in the dystrophin 
gene. Prevalence estimates for rare diseases are uncertain due to the uncertainties associated with the methodologies used 
to derive estimates, such as epidemiology assumptions. It can take many years of experience in rare disease market places 
before prevalence becomes well characterized. Our estimates of both the number of people who have DMD caused by a 
nonsense mutation, as well as the subset of people with nmDMD who are ambulatory and at least two years old (and, 
therefore, satisfy the conditions for treatment under our current product label in the EEA), are based on our beliefs and 
estimates derived from a variety of sources and may prove to be either incorrect or subject to additional refinement or 
characterization  on  a  country  specific  basis  over  the  coming years.  Prevalence  estimates  vary  given  some  degree  of 
variation in the incidence of live male births, the incidence of DMD, the incidence of nonsense mutations and other factors. 
Information concerning the eligible patient population is generally limited to certain geographies and may not employ 
definitive measures capable of establishing with precision the actual number of nmDMD patients in such geography. If 
the market opportunities for Translarna for the treatment of nmDMD are smaller than we believe they are, our business 
and  anticipated  revenues  will  be  negatively  impacted.  If  we  decide  to  seek  to  expand  the  approved  product  label  of 

79 

Translarna for the treatment of nmDMD in the future, the timing of, and our ability to generate, the necessary data or 
results required to obtain expanded regulatory approval is currently uncertain. Given the small number of patients who 
have  nmDMD,  and  the  smaller  number  of  patients  who  meet  the  criteria  for  treatment  under  our  current  marketing 
authorization, our commercial opportunity is limited. It is critical to the commercial success of Translarna for nmDMD 
that we successfully identify and treat these patients. 

In order to continue to generate revenue from Translarna, we must maintain our marketing authorizations in the EEA and 
Brazil for Translarna for the treatment of nmDMD in ambulatory patients aged two years and older, maintain our marketing 
authorization for Translarna in Russia for the treatment of nmDMD in patients aged two years and older and we also may 
need  to  receive  or  maintain  marketing  authorizations  in  other  territories.  The  marketing  authorization  in  the  EEA  is 
conditional and subject to annual review and renewal by the European Commission following reassessment by the EMA 
of the benefit-risk balance of the authorization, which we refer to as the annual EMA reassessment, as well as the specific 
obligation  to  complete  and  report  the  results  of  Study  041  to  the  EMA.  We  expect  that  as  part  of  the  annual  EMA 
assessment, the EMA will consider the ongoing status of Study 041. We expect results from the placebo-controlled trial 
of Study 041 to be available in mid-2022. We then expect to submit a report on the placebo-controlled trial and the open-
label extension data from Study 041 that has been collected to date to the EMA by the end of the third quarter of 2022, as 
required. The marketing authorization was last renewed in June 2021 and is effective, unless extended, through August 5, 
2022. In February 2022, we submitted a marketing authorization renewal request to the EMA. 

If  the EMA  determines  in  any  annual  renewal  cycle  that  the  balance  of  benefits  and risks  of using  Translarna  for  the 
treatment of nmDMD has changed materially or that we have not or are unable to comply with any conditions that have 
been or may be placed on the marketing authorization, the European Commission could, at the EMA’s recommendation, 
vary, suspend, withdraw or refuse to renew the marketing authorization for Translarna or require the imposition of other 
conditions or restrictions. As such, there is ongoing risk to our ability to maintain our marketing authorization in the EEA. 

If we are unable to renew our marketing authorization in the EEA during any annual renewal cycle, or if our product label 
is  materially  restricted,  we  would  lose  all,  or  a  significant  portion  of,  our  ability  to  generate  revenue  from  sales  of 
Translarna, whether pursuant to a commercial or an EAP program, and in all territories, which would have a material 
adverse effect on our business, results of operations and financial condition. See “Risks Related to Regulatory Approval 
of our Products and our Product Candidates” below for further detail regarding conditional marketing authorizations in the 
EEA. 

Delays  or  failures  in  obtaining  regulatory  approval  in  the  United  States,  may  prevent  us  from  commercializing 
Translarna for nmDMD in that territory and our ability to generate revenue will be materially impaired. In the event 
that the FDA requires us to conduct additional clinical trials in nmDMD which, if successful, may enable FDA review 
of an NDA submission by us, we would expect to incur significant costs, which may have a material adverse effect on 
our business and results of operations. 

In the first quarter of 2017, we filed our Translarna NDA for nmDMD with the FDA via the “file over protest” process 
that  allows  a  company  to  have  its  NDA  filed  and  reviewed  when  there  is  a  disagreement  with  regulators  over  the 
acceptability of the NDA submission. In October 2017, the Office of Drug Evaluation I of the FDA issued a Complete 
Response Letter for the NDA, stating that it was unable to approve the application in its current form. In response, we filed 
a formal dispute resolution request with the Office of New Drugs of the FDA. In February 2018, the Office of New Drugs 
of the FDA denied our appeal of the Complete Response Letter. In its response, the Office of New Drugs recommended a 
possible path forward for the ataluren NDA submission based on the accelerated approval pathway. This would involve a 
re-submission  of  an  NDA  containing  the  current  data  on  effectiveness  of  ataluren  with  new  data  to  be  generated  on 
dystrophin production in nmDMD patients’ muscles. We followed the FDA’s recommendation and collected, using newer 
technologies via procedures and methods that we designed, such dystrophin data in a new study, Study 045, and announced 
the results of Study 045 in February 2021. Study 045 did not meet its pre-specified primary endpoint. We expect results 
from the placebo-controlled trial of Study 041 to be available in mid-2022, and subject to a positive outcome in that study, 
we expect to re-submit the NDA. 

There is significant risk that we will be unable to obtain FDA approval of Translarna for nmDMD, on a timely basis or at 
all, and we may be required to perform additional clinical trials, non-clinical studies or CMC assessments or analyses at 

80 

significant cost. Even if we are able to enroll and fund any such additional trials or studies or complete such assessments 
or analyses, there is substantial risk that the results would not ultimately support the approval of a re-submission of an 
NDA in the United States for Translarna for nmDMD. In addition, any such requirement for additional trials would most 
likely result in our inability to sell Translarna in the United States for a significant period of time, which would have a 
material adverse effect on our ability to generate revenue from the sales of Translarna for the treatment of nmDMD. 

We may pursue the accelerated approval pathway for Translarna, pending the results of Study 041. However, the FDA 
may  determine  that  Translarna  does  not  qualify  for  accelerated  approval.  Moreover,  even  if  we  do  ultimately  receive 
approval for Translarna in the United States, if such approval is via the accelerated approval pathway, we will need to 
complete a post-approval study confirming Translarna’s clinical benefit.  This study would likely require substantial time, 
effort, and funds.  Furthermore, if Translarna is ultimately approved through the accelerated approval pathway, we would 
be subject to additional regulatory requirements, such as the pre-submission of promotional materials to FDA and potential 
restrictions, such as distribution restrictions, to assure the product’s safe use. Accelerated approval would also subject us 
to the risk of expedited FDA withdrawal procedures if we do not conduct required post-approval studies, such studies do 
not meet FDA’s standards, such studies do not confirm the product’s clinical benefit, or FDA finds that any post market 
restrictions are inadequate to assure the safe use of the product, among other circumstances. In recent years, the accelerated 
approval pathway has come under significant FDA and public scrutiny.  Accordingly, depending on the results of our 
studies, the FDA may be more conservative in granting accelerated approval or, if granted, may be more apt to withdrawal 
approval if clinical benefit is not confirmed.  Due to these and other uncertainties, we are unable to estimate the timing or 
potential for a launch of Translarna for the treatment of nmDMD in the United States or the cost or effort required to 
receive FDA approval for Translarna and meet FDA’s regulatory requirements both before and after approval. Even if we 
receive approval for Translarna, there is no guarantee that we would be able to maintain such approval. 

The FDA has repeatedly disagreed with our interpretation of the study results for Translarna. In 2010, we filed a NDA for 
ataluren based on our Phase 2b clinical data, which the FDA refused to file. We filed a formal dispute resolution request 
concerning this decision in 2011 and, in 2012, the FDA reaffirmed its previous decision to refuse to file the 2010 NDA. 

In  October 2015,  we  announced  that  the  primary  efficacy  endpoint  in  the  ITT  population  did  not  achieve  statistical 
significance in ACT DMD. On the basis of our position that the totality of clinical data from ACT DMD and our prior 
Phase 2b trial support the clinical benefit of Translarna for the treatment of nmDMD, in December 2015, we submitted 
our analyses of the ACT DMD data and meta-analysis of the combined ACT DMD and Phase 2b subgroup data to the 
FDA, as part of our NDA, after commencing our submission on a rolling basis in December 2014. 

On February 22, 2016, we received a Refuse to File letter from the FDA stating that our NDA was not sufficiently complete 
to permit a substantive review in particular because, in the view of the FDA, both the Phase 2b and Phase 3 ACT DMD 
trials were negative and do not provide substantial evidence of effectiveness and that our NDA does not contain adequate 
information regarding the abuse potential of Translarna. Additionally, the FDA stated that we had proposed a post-hoc 
adjustment of ACT DMD that eliminates data from a majority of enrolled patients. In addition, the FDA noted that our 
NDA  does  not  contain  adequate  information  regarding  the  abuse  potential  of  Translarna. While  other  comments  and 
requests were noted in the letter as items to be addressed if the NDA were to be resubmitted, the FDA specified that they 
were not related to its refusal to file our NDA. 

Following the refusal to file of our NDA, we initiated dialogue with the FDA to discuss and clarify the matters set forth in 
the letter and determine our best path forward. In accordance with the formal dispute resolution process that exists within 
the Center for Drug Evaluation and Research of the FDA, we filed a formal appeal of the Refuse to File letter, which was 
denied in October 2016. In the first quarter of 2017, we filed our Translarna NDA for nmDMD via the FDA’s file over 
protest regulations. We included additional retrospective and post hoc analyses from our clinical trials with the NDA filed 
in 2017, including analyses of the 6-minute walk test using alternative statistical and analytical methods and new analyses 
from  the  North  Star  Ambulatory  Assessment  test,  a  functional  scale  designed  for  boys  affected  by  DMD.  Filing  over 
protest is a procedural path permitted by FDA regulations that allows a company to have its NDA filed and reviewed when 
there is a disagreement with regulators over the acceptability of the NDA submission. 

81 

In its 2016 Refuse to File letter and in its 2017 Complete Response Letter and its denial of our appeal to the Complete 
Response Letter, the FDA referenced its prior refusal to file relative to the Phase 2b data and our early discussions with 
the FDA, reiterating the views previously expressed. 

ACT DMD did not meet its primary efficacy endpoint, and there is substantial risk that regulators will not agree with 
our interpretation of the results of ACT DMD and the totality of clinical data from our trials in Translarna for the 
treatment of nmDMD, which would have a material adverse effect on our business, financial performance and results 
of operations. 

In  October 2015,  we  announced  that  the  primary  efficacy  endpoint  in  the  ITT  population  did  not  achieve  statistical 
significance in ACT DMD. We submitted our analyses of the ACT DMD data and meta-analyses of the combined ACT 
DMD and Phase 2b subgroup data to the EMA to support continuation of our marketing authorization in the EEA, which 
is subject to annual review and renewal by the European Commission following reassessment by the EMA of the benefit-
risk balance of the authorization. The EMA and European Commission did not approve our request for full marketing 
authorization of  Translarna for  the  treatment  of  nmDMD  and,  instead,  approved  the  annual  renewal  of our  marketing 
authorization with the specific obligation to confirm the efficacy and safety of Translarna for the treatment of nmDMD in 
ambulatory patients age 5 years or older via Study 041. 

Enrolling, conducting and reporting a clinical trial is a time-consuming, expensive and uncertain process that takes years 
to complete, and we have incurred and expect to continue to incur material costs related to the implementation and conduct 
of Study 041. We expect that conducting a placebo-controlled trial in nmDMD of this size will be challenging and we 
have enrolled patients in countries with a different standard of care for nmDMD patients and at clinical trial sites that are 
inexperienced with nmDMD clinical trials, which may affect our ability to accurately evaluate the study and maintain 
compliance with applicable regulatory requirements and laws. In addition, we may experience unknown complications 
with Study 041 and may not achieve the pre-specified endpoint with statistical significance, which would have a material 
adverse effect on our ability to maintain our marketing authorization in the EEA. 

There is substantial risk that other regulators in regions where we have not yet sought or are currently seeking marketing 
authorization will not agree with our interpretation of the results of ACT DMD and the totality of clinical data from our 
trials in Translarna for the treatment of nmDMD, which would have a material adverse effect on our ability to generate 
revenue from the sales of Translarna for the treatment of nmDMD in those applicable territories. In addition, we may not 
be able to maintain or obtain marketing authorizations in areas where such authorizations are contingent upon decisions 
of the EMA with respect to our marketing authorization in the EEA. 

For additional information, see “Risks Related to Regulatory Approval of our Products and our Product Candidates” below. 

If clinical trials of our products or our product candidates fail to demonstrate safety and efficacy to the satisfaction of 
the EMA, the FDA or other regulators, or do not otherwise produce favorable results, we may experience delays in 
completing, or ultimately be unable to complete, the development and commercialization of our products or product 
candidates. 

In connection with seeking marketing authorization from regulatory authorities for the sale of any product candidate, we 
must complete preclinical development and then conduct extensive clinical trials to demonstrate the safety and efficacy of 
our product candidates in humans. Clinical and preclinical testing is expensive, difficult to design and implement, can take 
many years to complete and is uncertain as to outcome. This is especially true for rare and/or complicated diseases. A 
failure of one or more clinical or preclinical trials can occur at any stage of testing. Preclinical and clinical studies may 
reveal unfavorable product candidate characteristics, including safety concerns, or may not demonstrate product candidate 
efficacy. In some instances, there can be significant variability in safety or efficacy results between different clinical trials 
of  the  same  product  candidate  due  to  numerous  factors,  including  changes  in  trial  procedures  set  forth  in  protocols, 
differences in the size and type of the patient populations, changes in and adherence to the clinical trial protocols and the 
rate of dropout among clinical trial participants. The outcome of preclinical testing and early clinical trials may not be 
predictive of the success of later clinical trials, and interim results of a clinical trial do not necessarily predict final results. 
Moreover, preclinical and clinical data are often susceptible to varying interpretations and analyses, and many companies 

82 

that  have  believed  their  product  candidates  performed  satisfactorily  in  preclinical  studies  and  clinical  trials  have 
nonetheless failed to obtain marketing authorization of their products. 

With respect to Translarna, the primary efficacy endpoint in the intent to treat, or ITT, population did not achieve statistical 
significance in the Phase 2b (completed in 2009) or Phase 3 ACT DMD (completed in 2015) clinical trials of Translarna 
for the treatment of nmDMD. For a review of recent developments that have had, and may continue to have, a material 
adverse effect on our ability to commercialize Translarna for the treatment of nmDMD, please review the risk factor titled, 
“ACT DMD did not meet its primary efficacy endpoint, and there is substantial risk that regulators will not agree with our 
interpretation of the results of ACT DMD and the totality of clinical data from our trials in Translarna for the treatment 
of nmDMD, which would have a material adverse effect on our business, financial performance and results of operations.” 

If the FDA, the EMA and other regulators do not agree with our interpretation of the results of the clinical data from our 
trials, and, when and if completed, Study 041 and related analyses, or otherwise do not view the results of these trials as 
favorable; if we are required to conduct additional clinical trials or other testing of our products or product candidates that 
we develop beyond those that we contemplate; if we are unable to successfully complete our clinical trials or other testing; 
if the results of these trials or tests are not positive or are only modestly positive; or if there are safety concerns, we may, 
among other things: 

• 

• 

• 

• 

• 

• 

• 
• 

• 

• 
• 
• 

be unable to successfully maintain our marketing authorization in the EEA for Translarna for the treatment of 
nmDMD, which is subject to annual review and renewal following reassessment of the benefit-risk balance of 
the authorization by the EMA; 
be unable to successfully maintain our marketing authorization in Brazil or Russia for Translarna for the treatment 
of nmDMD; 
be unable to successfully maintain our marketing authorization in other countries that we have received approval 
for Translarna for the treatment of nmDMD; 
be delayed in or unable to obtain marketing approval in the United States for Translarna or any other product 
candidates, including supplemental application approvals for any products that receive approval; 
be delayed in obtaining additional marketing authorizations, or not obtain additional marketing authorizations at 
all, for Translarna for the treatment of nmDMD; 
be  delayed  in  obtaining  marketing  authorizations,  or  not  obtain  marketing  authorizations  at  all,  for  our  other 
product candidates; 
obtain approval for indications, uses or patient populations that are not as broad as intended or desired; 
obtain approval with labeling that includes significant use or distribution restrictions or safety warnings, including 
boxed warnings; 
obtain  approval  with  labeling  that  does  not  include  claims  that  are  necessary  or  desirable  for  the  successful 
commercialization of the product or product candidate; 
be subject to additional post-marketing requirements or restrictions, such as post-approval studies or REMS; 
have the product removed from markets after obtaining applicable marketing authorizations; or 
not be permitted to sell Translarna under some or any reimbursed EAP programs. 

If we or our collaborators experience any of a number of possible unforeseen events in connection with clinical trials 
related  to  our  products  or  our  product  candidates,  maintenance  of  our  existing  marketing  authorization  for  our 
products and any additional potential marketing authorization or commercialization of our products or our product 
candidates could be delayed or prevented. 

We or our collaborators may experience numerous unforeseen events during, or as a result of, clinical trials that could 
delay or prevent our ability to receive marketing authorization or commercialize our products or our product candidates, 
including: 

• 

clinical  trials  of  our products  or  our  product  candidates  may  produce negative or  inconclusive  results  for  the 
necessary study endpoints, our studies may fail to reach the necessary level of statistical significance, and we 
may decide, or regulators may require us, to conduct additional clinical trials or abandon product development 
programs; 

83 

• 

• 

• 

• 

there may be flaws in our clinical trials’ design that may not become apparent until the clinical trials are well 
advanced or regulators may not agree with the design of our studies or our analysis of the resulting data; 
the number of patients required for clinical trials of our product and product candidates may be larger than we 
anticipate, enrollment in these clinical trials may be slower than we anticipate or participants may drop out of 
these clinical trials or be lost to follow-up at a higher rate than we anticipate; 
clinical trial sites or enrolled patients may be negatively affected by the COVID-19 pandemic, resulting in delays 
and disruptions in completing clinical trials, such as the delays we have experienced in enrolling our registration-
directed  Phase  2/3  placebo-controlled  trial  of  vatiquinone  in  children  with  mitochondrial  disease  associated 
seizures trial as some patients have been unable or hesitant to travel to clinical trial sites due to the COVID-19 
pandemic; 
patients that enroll in our studies may misrepresent their eligibility or may otherwise not comply with the clinical 
trial protocol, resulting in the need to drop the patients from the study, increase the needed enrollment size for 
the study or extend the study’s duration; 

•  we may be unable to enroll a sufficient number of patients in our clinical trials to ensure adequate statistical power 

to detect any statistically significant treatment effects; 

•  we may enroll patients at clinical trial sites in countries that are inexperienced with clinical trials in general, or 

with the indication that is the subject of the trial; 

• 

•  we  may  enroll  patients  at  clinical  trial  sites  in  countries  that  have  a  different  standard of  care  for  patients  in 
general, or with respect to the indication that is the subject of the trial. Regulatory authorities, such as the FDA, 
may also not accept data generated at international clinical trial sites; 
our third-party contractors may fail to comply with regulatory requirements or meet their contractual obligations 
to us in a timely manner, or at all, or we may be required to engage in additional clinical trial site monitoring; 
regulators, institutional review boards, institutional biosafety committees, or independent ethics committees may 
not authorize us or our investigators to commence a clinical trial or conduct a clinical trial at a prospective trial 
site or may require us to submit additional data, conduct additional studies or amend our investigational new drug 
application, or IND, or comparable application or protocols prior to commencing a clinical trial; 

• 

•  we may fail to reach an agreement with regulators, institutional review boards, institutional biosafety committees, 
or  independent  ethics  committees  regarding  the  scope,  design,  or  implementation  of  our  clinical  trials.  For 
instance, the FDA or comparable ex-U.S. regulatory authorities may require changes to our study design that 
make further study impractical or not financially prudent; 

•  we may have delays in reaching or may fail to reach agreement on acceptable clinical trial contracts or clinical 

trial protocols with prospective trial sites and contract research organizations; 

•  we may have delays in adding new investigators or clinical trial sites, or we may experience a withdrawal of 

clinical trial sites; 

•  we may have to suspend or terminate clinical trials of our products or our product candidates for various reasons, 

• 

• 

• 

• 

• 

• 

including a finding that the participants are being exposed to unacceptable health risks; 
regulators, institutional review boards, institutional biosafety committees, or independent ethics committees may 
require  that  we  or  our  investigators  suspend  or  terminate  clinical  research  for  various  reasons,  including 
noncompliance with regulatory requirements or a finding that the participants are being exposed to unacceptable 
health risks; 
the cost of clinical trials of our products or our product candidates may be greater than we anticipate or we may 
have insufficient funds for a clinical trial or to pay the substantial user fees required by the FDA upon the filing 
of a marketing application; 
the supply or quality of our products or our product candidates or other materials necessary to conduct clinical 
trials of our products or our product candidates may be insufficient or inadequate; 
our products or our product candidates may have undesirable side effects or other unexpected characteristics, 
causing  us  or  our  investigators,  regulators,  institutional  review  boards,  institutional  biosafety  committees  or 
independent ethics committees to suspend or terminate the trials; 
regulators may require us to perform additional or unanticipated clinical or preclinical trials, develop additional 
manufacturing  information,  or  make  changes  to  our  manufacturing  process  to  obtain  approval  or  we  may  be 
subject to additional post-marketing testing, surveillance, or REMS requirements to maintain regulatory approval; 
there may be changes in the applicable regulatory authorities’ approval policies or review, statutes, or regulations, 
which may render our data insufficient to obtain marketing approval; 

84 

•  we may decide that it is no longer in our business interest to continue a development program; 
• 

there  may  be  regulatory  questions  or  disagreements  regarding  interpretations  of  data  and  results,  or  new 
information may emerge regarding our product candidates; 
the FDA or comparable ex-U.S. regulatory authorities may disagree with our study design, including endpoints, 
or our interpretation of data from preclinical studies and clinical trials or find that a product candidate’s benefits 
do not outweigh its safety risks; 
the FDA or comparable regulatory authorities may disagree with our intended indications; 
the FDA or comparable ex-U.S. regulatory authorities may fail to approve or subsequently find fault with the 
manufacturing  processes  for  clinical  and  future  commercial  supplies,  the  Hopewell  Facility  or  our  contract 
manufacturer’s manufacturing facility; 
the data collected from clinical trials of our product candidates may not be sufficient to the satisfaction of the 
FDA or comparable ex-U.S. regulatory authorities to support the submission of a marketing application, or other 
comparable submission in ex-U.S. jurisdictions or to obtain regulatory approval in the United States or elsewhere; 
the  FDA  or  comparable  regulatory  authorities  may  take  longer  than  we  anticipate  to  make  a  decision  on our 
product candidates; or 

• 

• 
• 

• 

• 

•  we may not be able to demonstrate that a product candidate provides an advantage over current standards of care 

or current or future competitive therapies in development. 

For  example,  the  Phase  2  Moonfish  study,  which  was  evaluating  the  safety  and  efficacy  of  RG7800  under  our  SMA 
collaboration,  was  terminated  in  December 2016  following  a  suspension  and  clinical  hold  in  the  first  half  of  2015  to 
investigate  an  eye  finding  in  a  39-week  study  in  cynomolgus  monkeys.  The  suspension  and  termination  of  Moonfish 
resulted in unanticipated delays in the advancement of the SMA program. 

Our product development costs will increase if we experience delays in testing or marketing authorizations, and we may 
not have sufficient funding to complete the testing and approval process for any of our product candidates. We may be 
required to obtain additional funds to complete clinical trials and prepare for possible commercialization of our products 
and product candidates. We do not know whether any preclinical tests or clinical trials will begin as planned, will need to 
be restructured or will be completed on schedule, or at all. Significant preclinical or clinical trial delays also could shorten 
any periods during which we may have the exclusive right to commercialize our products or our product candidates and 
allow our competitors to bring products to market before we do, or impair our ability to successfully commercialize our 
products or our product candidates, and so may harm our business, results of operations and financial condition. 

Our  conclusions  regarding  the  activity  and  potential  efficacy  of  Translarna  in  nmDMD  are  primarily  based  on 
retrospective, subgroup and meta-analyses of the results of our Phase 2b and ACT DMD clinical trials of Translarna 
for  the  treatment  of  nmDMD.  Other  than  with  respect  to  certain  of  our  meta-analyses,  results  of  our  analyses  are 
expressed  as  nominal  p-values,  which  are  generally  considered  less  reliable  indicators  of  efficacy  than  adjusted  p-
values. In addition, retrospective analyses are generally considered less reliable than pre-specified analyses. 

After  determining  that  we  did  not  achieve  the  primary  efficacy  endpoint  with  the  pre-specified  level  of  statistical 
significance in our completed ACT DMD and Phase 2b clinical trials of Translarna for the treatment of nmDMD, we 
performed subgroup, retrospective, and meta-analyses. We submitted these analyses to the FDA as part of our NDA, taking 
the position that the totality of clinical data from these trials support the clinical benefit of Translarna for the treatment of 
nmDMD. In addition, after determining that the primary efficacy endpoint did not achieve statistical significance in ACT 
DMD or our Phase 2b clinical trial of Translarna for the treatment of nmDMD, we performed retrospective and subgroup 
analyses  that  we  believe  provide  sufficient  support  for  concluding  that  Translarna  was  active  and  showed  clinically 
meaningful improvements over placebo in these trials. 

We believe that our reliance upon the additional analyses of the results of these trials was warranted, but the FDA typically 
does not find a retrospective analysis performed after unblinding trial results to be persuasive because it can result in the 
introduction of bias if the analysis is inappropriately tailored or influenced by knowledge of the data and actual results. 

Some of our favorable statistical data from these trials also are based on nominal p-values that reflect only one particular 
comparison  when  more  than  one  comparison  is  possible.  Typically,  a  trial  result  is  interpreted  as  being  statistically 
significant if the chance of the same result occurring with the placebo is less than one in 20, resulting in a p-value of less 

85 

than 0.05. Nominal p-values cannot be compared to the typical significance level (p-value less than 0.05) to determine 
statistical  significance  without  adjusting  for  the  testing  of  multiple  dose  groups,  end  points  or  analyses  of  subgroups. 
Because of these limitations, regulatory authorities typically give greater weight to results from pre-specified analyses and 
adjusted  p-values  and  less  weight  to  results  from  post-hoc,  retrospective  analyses  and  nominal  p-values.  A  p-value  is 
considered nominal if it is the result of one particular comparison prior to any pre-specified multiplicity adjustment, such 
as when two active treatments are compared to placebo or when two or more subgroups are analyzed.  For example, the 
p-values in ACT DMD for change from baseline at week 48 in the 6-minute walk test, or 6MWT (which we also refer to 
as 6-minute walk distance, or 6MWD) and each secondary end point timed function test in the pre-specified subgroup of 
patients with a baseline 300-400 meter 6MWD had p-values of less than 0.05. The FDA considered these p-values to be 
nominal because of the sequential testing method we used. 

On February 22, 2016, we received a Refuse to File, or RTF, letter from the FDA stating the FDA’s opinion that both the 
Phase 2b and Phase 3 ACT DMD trials were negative and did not provide substantial evidence of effectiveness and that 
our NDA did not contain adequate information regarding the abuse potential of Translarna. Additionally, the FDA stated 
that we had proposed a post-hoc adjustment of ACT DMD that eliminates data from a majority of enrolled patients. Our 
reliance on nominal p-values for some of our statistical data and our use of retrospective analyses had a negative impact 
on the FDA’s interpretation of the results of our Phase 2b trial, ACT DMD and the totality of the data from our clinical 
trials. The FDA reiterated this view in the Complete Response Letter that it sent to us in October 2017 and its denial of 
our appeal of that letter. 

Our reliance on nominal p-values for some of our statistical data and our use of retrospective analyses has also had a 
negative impact on the EMA’s evaluation of a prior application for continued marketing authorization for Translarna for 
the treatment of nmDMD, including delays in timing of the CHMP’s opinion with respect to the annual renewal of our 
marketing  authorization,  and  could  negatively  impact  regulatory  determinations  by  regulators  in  other  territories  with 
respect to new or existing authorizations. 

An unfavorable view of our data and analyses by the FDA and EMA for Translarna has and could continue to negatively 
impact our ability to obtain or maintain authorizations to market Translarna for the treatment of nmDMD. An inability to 
obtain new marketing authorizations or maintain our current marketing authorization in the EEA would have a material 
adverse effect on our revenue from Translarna and would materially harm our business, financial results and results of 
operations. 

Because we are developing products and product candidates for the treatment of diseases in which there is little clinical 
experience and, in some cases, using new endpoints or methodologies, there is increased risk that the outcome of our 
clinical trials will not be favorable. 

There are no marketed therapies approved to treat the underlying cause of nmDMD. In addition, there has been limited 
historical clinical trial experience generally for the development of drugs to treat nmDMD and other diseases that we are 
studying or have studied. As a result, the design and conduct of clinical trials for these diseases, particularly for drugs to 
address the underlying nonsense mutations causing these diseases in some subsets of patients, is subject to increased risk. 

For example, on March 2, 2017, we announced that the primary and secondary endpoints were not achieved in ACT CF, 
our Phase 3 clinical trial for Translarna in nmCF. As a result, we discontinued our clinical development of Translarna for 
nmCF at that time. 

Prior to the Phase 2b clinical trial of Translarna for nmDMD, there was no precedent of an established trial design to 
evaluate  the  efficacy  of  Translarna  in  nmDMD  over  a  48  week  duration.  In  addition,  clinical  understanding  of  the 
methodologies used to analyze the resulting data were also limited. The study design and enrollment criteria for ACT 
DMD were based on available natural history data of the disease, including third-party data and results from our Phase 2b 
clinical trial. An evolving understanding in the DMD community has led to a greater appreciation of the optimal window 
for the 6MWT in assessing physical function. We believe that this factor may have led to the primary efficacy endpoint in 
the intent to treat population not achieving statistical significance in ACT DMD. 

86 

Additionally, following the FDA’s recommendation to collect dystrophin data using validated quantification methods, we 
initiated Study 045 to evaluate the ability of ataluren to increase dystrophin protein levels in boys with nmDMD. Study 
045 did not meet its pre-specified primary endpoint. 

We faced similar challenges in connection with the designs of our study of Translarna in nonsense mutation aniridia, which 
did not meet statistical significance, our study of Translarna in nonsense mutation Dravet syndrome/CDKL5, which did 
not meet its primary endpoint and our study in Emflaza in limb-girdle 2I. In each case, there was limited historical clinical 
trial experience for the development of drugs to treat the underlying cause of these disorders. Our program for Emflaza in 
limb-girdle 2I was discontinued in 2019 and our programs for Translarna in nonsense mutation aniridia and Translarna in 
nonsense mutation Dravet syndrome/CDKL5 were each discontinued in 2020.  

If  we  experience  delays  or  difficulties  in  the  enrollment  of  patients  in  our  clinical  trials,  our  receipt  of  necessary 
regulatory approvals could be delayed or prevented. 

We may not be able to initiate or continue clinical trials for our product candidates, including clinical trials related to our 
splicing, gene therapy, Bio-e, metabolic and oncology programs and studies of emvododstat for COVID-19 as well as 
studies in our products for maintaining authorizations, label extensions and additional indications. 

Many of the indications we are currently pursuing for our products and product candidates are characterized by relatively 
small patient populations, which could result in slow enrollment of clinical trial participants. In addition, our competitors 
have ongoing  clinical trials for product candidates that could be competitive with our product candidates. As a result, 
potential clinical trial sites may elect to dedicate their limited resources to participation in our competitors’ clinical trials 
and not ours, and patients who would otherwise be eligible for our clinical trials may instead enroll in clinical trials of our 
competitors’  product  candidates.  For  example,  there  is  significant  competition,  including  from  other  companies  and 
governmental organizations, to find treatments for COVID-19 which may affect the patient enrollment of our studies of 
emvododstat for COVID-19. 

Patient enrollment is affected by other factors including: 

• 
• 
• 
• 
• 
• 
• 
• 
• 

severity of the disease under investigation; 
eligibility criteria for the study in question; 
perceived benefits and risks of the product candidate under study; 
disruptions caused by the COVID-19 pandemic; 
the willingness of potential patients to enroll in a clinical trial during the COVID-19 pandemic; 
efforts to facilitate timely enrollment in clinical trials; 
patient referral practices of physicians; 
the ability to monitor patients adequately during and after treatment; and 
proximity and availability of clinical trial sites for prospective patients. 

For example, we have experienced delays in enrolling our registration-directed Phase 2/3 randomized, placebo-controlled 
trial of vatiquinone in children with mitochondrial disease associated seizures as some patients have been unable or hesitant 
to travel to clinical trial sites due to the COVID-19 pandemic and we now anticipate results from this trial to be available 
in the fourth quarter of 2022. 

Enrollment delays in our clinical trials may result in increased development costs for our product candidates. Our inability 
to enroll, timely or at all, a sufficient number of patients in our clinical trials for our splicing, gene therapy, Bio-e, metabolic 
and  oncology  programs  and  studies  of  emvododstat  for  COVID-19  as  well  as  studies  in  our products  for  maintaining 
authorizations, label extensions and additional indications, or any of our, or our collaboration partners’, other clinical trials 
would result in significant delays or may require us to abandon one or more clinical trials altogether. 

87 

If serious adverse side effects are identified during the development or further development of any product candidate 
or for any product for which we have or may obtain marketing approval, including Translarna and Emflaza, we may 
need to abandon or limit our development and/or marketing of that product or product candidate. 

Our products and product candidates are in clinical or preclinical development, or further development, and their risk of 
failure is high. It is impossible to predict when or if any of our product candidates will prove effective or safe in humans 
or will receive regulatory approval. If our products or our product candidates are associated with undesirable side effects 
or  have  characteristics  that  are  unexpected,  regulatory  authorities,  institutional  review  boards,  institutional  biosafety 
committees,  or  independent  ethics  committees  may  place  our  studies  on  clinical  hold,  withdraw  or  suspend  study 
approvals, or require that we modify our protocols. We may also need to abandon their development or limit development 
to certain uses or subpopulations in which the undesirable side effects or other characteristics are less prevalent, less severe 
or more acceptable from a benefit-risk perspective. Adverse events or side effects may also result in regulatory authorities 
denying approval of any applications we may submit for marketing approval, limitations on the indicated use of a product, 
the inclusion of warnings, contraindications, or precautions on the label of any approved products, or significant conditions 
imposed  on  any  approval,  including  the  requirement  of  a  REMS,  costly  post-marketing  studies  or  clinical  trials  and 
surveillance to monitor the safety of the product. Many compounds that initially showed promise in clinical or earlier stage 
testing have later been found to cause side effects that prevented further development of the compound. 

For example, although we did not observe a pattern of liver enzyme elevations in our Phase 2 or Phase 3 clinical trials of 
Translarna, we did observe modest elevations of liver enzymes in some subjects in one of our Phase 1 clinical trials. These 
elevated enzyme levels did not require cessation of Translarna administration, and enzyme levels typically normalized 
after completion of the treatment phase. We did not observe any increases in bilirubin, which can be associated with serious 
harm to the liver, in the Phase 1 clinical trial. 

In addition, in Study 009, our first Phase 3 clinical trial of Translarna for the treatment of nmCF, five adverse events in 
the Translarna arm of the trial that involved the renal system led to discontinuation. As compared to the placebo group, 
the  Translarna  treatment  arm  also  had  a  higher  incidence  of  adverse  events  of  creatinine  elevations,  which  can  be  an 
indication  of  impaired  kidney  function.  In  the  Translarna  treatment  arm,  more  severe  clinically  meaningful  creatinine 
elevations were reported in conjunction with cystic fibrosis pulmonary exacerbations. These creatinine elevations were 
associated with concomitant treatment with antibiotics associated with impaired kidney functions, such as aminoglycosides 
or vancomycin. This led to the subsequent prohibition of concomitant use of Translarna and these antibiotics, which was 
successful in addressing this issue in the clinical trial. 

In addition, we may be obligated to perform certain FDA post-marketing requirements in connection with any product 
approvals that we may receive. If we or others identify previously unknown side effects, whether pursuant to these post-
marketing requirements, or otherwise, and in particular if such side-effects are severe, or if known side effects are more 
frequent or severe than in the past then our marketing authorizations may be restricted or withdrawn, changes may be 
required to the product’s label, sales may be adversely impacted, we may be required to undertake additional studies or 
trials,  and  government  investigations  or  litigation,  including  product  liability  claims,  may  be  brought  against  us. 
Additionally, if the safety warnings in our product labels are not followed, adverse medical situations in patients may arise, 
resulting  in  negative  publicity  and  potential  lawsuits,  even  if  our  products  worked  as  we  described.  Any  of  these 
occurrences would limit or prevent us from commercializing our products, which would have a material adverse effect on 
our business, financial results and operations. 

Our product candidates, including our gene therapy product candidates, may be subject to marketing and distribution 
restrictions  that  could  limit  our  ability  to  successfully  market  and  distribute  those  products,  and  limit  the  ability of 
physicians to prescribe and administer such products. 

Our product candidates, including our gene therapy product candidates, if approved, may be subject to restrictions on 
product  labeling,  marketing,  distribution,  prescribing,  and  use,  which  could  increase  our  cost  to  commercialize  such 
products and decrease our ability to generate product revenue. One such restriction may be risk evaluation and mitigation 
strategies, or REMS. A REMS may be required to include various elements, such as a medication guide or patient package 
insert, a communication plan to educate healthcare providers of the product’s risks, limitations on who may prescribe or 
dispense the product, or other measures that the FDA deems necessary to assure the safe use of the product. Several gene 

88 

therapy products that have been approved by FDA have required substantial REMS.  If any of our product candidates are 
subject to REMS, it may require a significant investment in time and funds to implement such REMS and may harm our 
results of operation. 

Any of our products or any other product candidate that receives marketing authorization, if any, may fail to achieve 
the  degree  of  market  acceptance  by  physicians,  patients,  third-party  payors  and  others  in  the  medical  community 
necessary for commercial success. 

Although Translarna is currently authorized by the EMA for marketing for the treatment of nmDMD, such marketing 
authorization is subject to the specific obligation to conduct and submit the results of Study 041 to the EMA and is also 
subject to annual review and renewal by the European Commission following reassessment of the benefit-risk balance of 
the authorization by the EMA. Even if our marketing authorization in the EEA and other territories where we currently 
have approval for Translarna for the treatment of nmDMD is maintained, or we are successful in obtaining marketing 
authorization for Translarna for other indications or territories, such product may nonetheless fail to gain sufficient market 
acceptance by physicians, patients, third-party payors and others in the medical community. In addition, Emflaza for the 
treatment  of  DMD  in  the  United  States  or  any  of  our  other  products  or  product  candidates  that  receive  marketing 
authorization, may fail to gain sufficient market acceptance by physicians, patients, third-party payors and others in the 
medical community. Third-party payors may require prior authorizations or failure on another type of treatment before 
covering a particular drug, particularly with respect to higher-priced drugs. Decreases in third-party reimbursement for a 
product or a decision by a third-party payor to not cover a product could reduce physician usage of the product, including 
Emflaza or Translarna. If these products do not achieve an adequate level of acceptance, we may not generate significant 
product revenues or any profits from operations. 

The degree of market acceptance of our products or product candidates, if approved for commercial sale, will depend on 
a number of factors, including: 

• 
• 
• 
• 
• 

• 
• 
• 
• 
• 
• 

• 

the efficacy and potential advantages compared to alternative treatments; 
the prevalence and severity of any side effects; 
the limitations or warnings contained in the product’s FDA-approved labeling; 
the claims we may make for a product, based on the approved label; 
distribution and use restrictions imposed by the FDA with respect to such product candidates or to which we 
agree as part of a REMS or voluntary risk management plan; 
the ability to offer our products or product candidates for sale at competitive prices; 
convenience and ease of administration compared to alternative treatments; 
the willingness of the target patient population to try new therapies and of physicians to prescribe these therapies; 
the strength of marketing and distribution support; 
sufficient third-party coverage or reimbursement; 
adverse publicity about our products or product candidates or favorable publicity about competitive products or 
product candidates; and 
any restrictions on concomitant use of other medications. 

In addition, because we are developing Translarna for the treatment of different indications, negative results in a clinical 
trial evaluating the efficacy of Translarna for one indication, could have a negative impact on the perception of the efficacy 
of Translarna in a different indication, which could have an adverse effect on our commercialization efforts and financial 
results. 

Our  ability  to  negotiate,  secure  and  maintain  third-party  coverage  and  reimbursement  may  be  affected  by  political, 
economic and regulatory developments in the United States, the EU, Latin America and other jurisdictions. Governments 
continue  to  impose  cost  containment  measures,  and  third-party  payors  are  increasingly challenging prices  charged  for 
medicines  and  examining  their  cost  effectiveness,  in  addition  to  their  safety  and  efficacy.  These  and  other  similar 
developments  could  significantly  limit  the  degree  of  market  acceptance  of  our  products  or  any  of  our  other  product 
candidates that receive marketing authorization. 

89 

We face risks related to the development of emvododstat as a potential treatment for COVID-19 and we may ultimately 
be unsuccessful in developing a treatment for the virus in a timely manner or at all. Even if we are able to produce a 
drug that successfully treats the virus, there is significant competition in the search for a treatment for COVID-19 and 
our product would not be the only commercially available treatment. 

In June 2020, the FDA authorized the initiation of a Phase 2/3 clinical trial evaluating emvododstat as a potential treatment 
for  COVID-19  and  we  expect  results  from  this  trial  to  be  available  in  the  first  half  of  2022.  Our  clinical  trial  for 
emvododstat may reveal unfavorable characteristics, including safety concerns, and may not demonstrate efficacy. We 
cannot be certain that the Phase 2/3 clinical trial will be sufficient to enable us to obtain marketing approval of emvododstat 
for the treatment of COVID-19, and we may need to conduct additional clinical trials before we are able to apply for 
marketing approval. Additionally, the FDA and other regulators may not agree with our interpretation of the results of the 
clinical data from the trial. If we are unable to successfully complete the clinical trial, if the results of the clinical trial are 
not  positive  or  are  only  modestly  positive,  or  if  there  are  safety  concerns,  we  may  be  unable  to  produce  a  drug  that 
successfully treats COVID-19 and receives regulatory approval in a timely manner, if at all. 

The timing and success of our clinical trial of emvododstat for the treatment of patients with COVID-19 will depend on 
our ability to enroll patients in the trial. Our inability to enroll a sufficient number of patients could result in significant 
delays or could require us to abandon the trial and development of emvododstat for the treatment of COVID-19 altogether. 
Patient enrollment may be affected by the availability of commercially available treatments and vaccines and other ongoing 
clinical trials. There is significant competition, including from other companies and governmental organizations, to find a 
treatment for COVID-19. For example, the FDA has approved the use of the Pfizer and Moderna COVID-19 vaccines and 
authorized the use of the Johnson & Johnson COVID-19 vaccine in the United States. The FDA has approved Gilead’s 
antiviral  drug  Velkury  (remdesivir)  for  the  treatment  of  COVID-19.  The  FDA  has  also  granted  emergency  use 
authorizations to Merck’s molnupiravir, Pfizer’s Paxlovid (nirmatrelvir tablets and ritonavir tablets, co-packaged for oral 
use) and monoclonal antibodies, among other products, for the treatment and prevention of COVID-19. As a result, even 
if we are able to sufficiently enroll our clinical trial and produce an effective treatment for COVID-19, there is no guarantee 
that we will be able to successfully commercialize our product. For additional information, see the risk factor under “Risks 
Related to the Development and Commercialization of our Products and our Product Candidates” titled, “If we experience 
delays or difficulties in the enrollment of patients in our clinical trials, our receipt of necessary regulatory approvals could 
be delayed or prevented.” 

If we are unable to establish or maintain sales, marketing and distribution capabilities or enter into agreements with 
third  parties  to  market,  sell  and  distribute  our  products  or  product  candidates,  we  may  not  be  successful  in  our 
continuing efforts to commercialize our products or any other product candidate if and when they are approved. 

Our  ongoing  commercial  strategy  for  our  products  and  any  other  product  candidate  that  may  receive  marketing 
authorization  involves  the  development of  a  commercial  infrastructure  that  spans  multiple  jurisdictions  and  is  heavily 
dependent upon our ability to continue to build an infrastructure that is capable of implementing our global commercial 
strategy. The establishment and development of our commercial infrastructure will continue to be expensive and time 
consuming, and we may not be able to develop our commercial organizations in all intended territories, including in the 
United States, in a timely manner or at all. Doing so will require a high degree of coordination and compliance with laws 
and regulations in numerous territories, including in the United States, each state, and other countries in which we do 
business, including restrictions on advertising practices, enforcement of intellectual property rights, restrictions on pricing 
or discounts, transparency laws and regulations, and unexpected changes in regulatory requirements and tariffs. If we are 
unable to effectively coordinate such activities or comply with such laws and regulations, our ability to commercialize our 
products or any other product candidates that may receive marketing authorization in the United States, the EEA, Latin 
America  and  other  jurisdictions  will  be  adversely  affected.  If  we  are  unable  to  establish  and  maintain  adequate  sales, 
marketing and distribution capabilities, whether independently or with third parties, we may not be able to generate product 
revenue consistent with our expectations and may not become profitable. 

There are risks involved with establishing our own sales and marketing capabilities and entering into arrangements with 
third parties to perform these services. For example, recruiting and training an internal commercial team is expensive and 
time consuming and could delay commercialization efforts. If a commercial launch for any product or product candidate 
for which we recruit a commercial team and establish marketing capabilities is delayed or does not occur for any reason, 

90 

we  would have prematurely or  unnecessarily  incurred  these  commercialization  expenses.  This  may be  costly,  and  our 
investment would be lost if we cannot retain or reposition such personnel. 

The arrangements that we have entered into, or may enter into, with third parties to perform sales and marketing services 
will generate lower product revenues or profitability of product revenues to us than if we were to market and sell any 
products that we develop ourselves. In addition, we may not be successful in entering into arrangements with third parties 
to sell and market our product candidates or may be unable to do so on terms that are favorable to us. We have little control 
over such third parties, and any of them may fail to devote the necessary resources and attention to sell and market our 
products effectively. 

If we do not establish sales and marketing capabilities successfully, either on our own or in collaboration with third parties, 
we will not be successful in commercializing our products or product candidates. 

Factors that may materially affect our efforts to commercialize our products include: 

• 
• 
• 
• 

• 
• 
• 

• 

• 

• 

• 

• 

our ability to recruit, train and retain adequate numbers of effective sales and marketing personnel; 
our ability to monitor the legal and regulatory compliance of sales and marketing personnel; 
an inability to secure adequate coverage and reimbursement by government and private health plans; 
reduced realization on government sales from mandatory discounts, rebates and fees, and from price concessions 
to  private  health  plans  and  pharmacy  benefit  managers  necessitated  by  competition  for  access  to  managed 
formularies; 
the clinical indications for which the products are approved and the claims that we may make for the products; 
limitations or warnings, including distribution or use restrictions, contained in the products’ approved labeling; 
any distribution and use restrictions imposed by the FDA or to which we agree as part of a mandatory REMS or 
voluntary risk management plan; 
liability  for  sales  or  marketing  personnel  who  fail  to  comply  with  the  applicable  legal  and  regulatory 
requirements; 
our  ability  to  implement  third-party  marketing  and  distribution  relationships  on  favorable  terms,  or  at  all,  in 
territories where we do not pursue direct commercialization; 
the ability of our commercial team to obtain access to or persuade adequate numbers of physicians to prescribe 
our current or any future products; 
the lack of complementary products to be offered by our commercial team, which may put us at a competitive 
disadvantage relative to companies with more extensive product lines; and 
unforeseen costs and expenses associated with creating an independent commercial organization. 

Any of these factors, individually or as a group, if not resolved in a favorable manner may have a material adverse effect 
on our business and results of operations. Similar risks apply in those territories where any of our products are available 
on a reimbursed basis under an EAP program. 

A substantial portion of our commercial sales currently occurs in territories outside of the United States which subjects 
us to additional business risks that could adversely affect our revenue and results of operations. 

We  commercialize  Translarna,  Tegsedi  and  Waylivra  outside  of  the  United  States.  We  have  operations  in  multiple 
European  countries,  Latin  America  and  other  territories.  We  expect  that  we  will  continue  to  expand  our  international 
operations in the future, including in emerging growth markets, pending successful completion of the applicable regulatory 
processes. International operations inherently subject us to a number of risks and uncertainties, including: 

• 
• 

• 

• 

various effects and responsive measures relating to the COVID-19 pandemic; 
political,  regulatory,  compliance  and  economic  developments  that  could  restrict  our  ability  to  manufacture, 
market and sell our products; 
financial  risks  such  as  longer  payment  cycles,  difficulty  collecting  accounts  receivable  and  exposure  to 
fluctuations in foreign currency exchange rates; 
difficulty in staffing and managing international operations; 

91 

• 
• 
• 
• 
• 
• 

• 
• 
• 

potentially negative consequences from changes in or interpretations of tax laws; 
changes in international medical reimbursement policies and programs; 
unexpected changes in healthcare policies of ex-U.S. jurisdictions; 
trade protection measures, including import or export licensing requirements and tariffs; 
our ability to develop relationships with qualified local distributors and trading companies; 
political and economic instability in particular ex-U.S. economies and markets, in particular in emerging markets, 
for example in Brazil; 
diminished protection of intellectual property in some countries outside of the United States; 
differing labor regulations and business practices; and 
regulatory  and  compliance  risks  that  relate  to  maintaining  accurate  information  and  control  over  sales  and 
distributors’ and service providers’ activities that may fall within the purview of the Foreign Corrupt Practices 
Act, UK Bribery Act or similar local regulation. 

For  example,  as  a  result  of  the  COVID-19  pandemic,  the  Brazilian  Ministry  of  Health  is  continuing  to  experience 
significant delays processing centralized group purchase orders. Almost all of our product revenue for Translarna in Brazil 
is attributable to such purchase orders. These centralized group purchase order delays have caused, and may continue to 
cause, fluctuations in our ability to generate revenue in Brazil.  

In addition, some countries in which a product candidate is not approved allow patients access to the product candidate 
through  other  legal  mechanisms,  including  court  intervention  or  EAP  programs,  if  the product  is  approved  in  another 
jurisdiction. The  price  that  is  ultimately  approved  by  governmental  authorities  in  any  country  pursuant  to  commercial 
pricing and reimbursement processes may be significantly lower than the price we are able to charge for sales under such 
legal mechanisms and we may become obligated to repay such excess amount. For additional information, see also “Risks 
Related to the Regulation of our Products and our Product Candidates”-“Commercialization of Translarna has been in, 
and is expected to continue to take place in, countries that tend to impose strict price controls, which may adversely affect 
our revenues. Failure to obtain and maintain acceptable pricing and reimbursement terms for Translarna for the treatment 
of nmDMD in the EEA and other countries where Translarna is available would delay or prevent us from marketing our 
product in such regions, which would adversely affect our anticipated revenue, growth and business.” 

Some  of  the  countries  in  which  our  products  are  available  for  sale  are  in  emerging  markets.  Some  countries  within 
emerging markets, including those in Latin America, may be especially vulnerable to periods of global or regional financial 
instability or may have very limited resources to spend on. We also may be required to increase our reliance on third-party 
agents  within  less  developed  markets.  In  addition,  many  emerging  market  countries  have  currencies  that  fluctuate 
substantially and if such currencies devalue and we cannot offset the devaluations, our financial performance within such 
countries could be adversely affected. 

Furthermore, in some countries, including Russia, orders for named patient sales may be for multiple months of therapy, 
which can lead to an unevenness in orders which could result in significant fluctuations in quarterly net product sales. 
Other factors may also contribute to fluctuations in quarterly net product sales including a product’s availability in any 
particular  territory,  government  actions,  economic  pressures,  political  unrest  and  other  factors.  Net  product  sales  are 
impacted by factors, such as the timing of decisions by regulatory authorities, in particular the FDA and the EMA with 
respect to our ability to market or sell Translarna for the treatment of nmDMD, and our ability to successfully negotiate 
favorable  pricing  and  reimbursement  processes  on  a  timely  basis  in  the  countries  in  which  we  have  or  may  obtain 
regulatory approval, including the United States, EEA and other territories. 

Any  of  these  factors  may,  individually  or  as  a  group,  have  a  material  adverse  effect  on  our  business  and  results  of 
operations. As we continue to expand our existing international operations, we may encounter new risks. 

Laws  and  regulations  governing  export  restrictions  and  economic  sanctions  may  preclude  us  from  developing  and 
selling certain products, generating revenue from such products, and manufacturing certain materials outside of the 
United States. 

92 

Many countries, including the United States, restrict the export or import of products to or from certain countries through, 
for  example,  bans,  sanction  programs,  and  boycotts.  Such  restrictions  may  preclude  us  from  supplying  products  or 
generating revenue in certain countries or may require an export license prior to the export of the controlled item. Various 
laws, regulations and executive orders also restrict the use and dissemination outside of the United States, or the sharing 
with certain non-U.S. nationals, of information classified for national security purposes, as well as certain products and 
technical data relating to those products. Furthermore, if we, or third parties acting on our behalf, do not comply with these 
restrictions, we may be subject to substantial civil and criminal penalties and suspension or debarment from government 
contracting.  

Our activities outside of the United States, require that we dedicate resources to comply with these laws. Many of our 
customers and suppliers are ex-U.S. entities or have significant ex-U.S. operations. Although these restrictions have not 
affected our operations in the past, there is a risk that they could do so in the future as additional geographic regions and 
entities may become subject to such restrictions. The imposition of new or additional economic and trade sanctions against 
our major customers or suppliers or financial counterparties or intermediaries could result in our inability to sell to, and 
generate  revenue  from  such  customers  or  purchase  materials  from  such  suppliers.  For  example,  we  make  sales  of 
Translarna through a distributor to the Ministry of Health of the Russian Federation to access Russian nmDMD patients. 
Our  ability  to  generate  and  realize  revenue  in  Russia  may  be  materially  and  adversely  impacted  as  many  countries, 
including  the  United  States,  consider  imposing  enhanced  export  controls  on  certain  products  and  sanctions  on  certain 
industry sectors and parties in Russia. We also contract with government-owned hospitals and third-party manufacturers 
located in China, which has recently been involved in political conflict with the United States. This conflict has increased 
the likelihood of restrictions that could materially and adversely affect our clinical trial sites located in China and our 
ability to obtain certain supplies. If our activities are affected because of these or other such restrictions, sanctions, or 
controls, our business, financial condition and results of operations could be materially and adversely affected. As a result 
of restrictive export laws, our customers may also seek to obtain a greater supply of similar or substitute products from 
our competitors that are not subject to these restrictions, which could materially and adversely affect our business, financial 
condition and results of operations. 

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

The development and commercialization of new drug products is highly competitive. We face competition with respect to 
our current products and product candidates and any products we may seek to develop or commercialize in the future from 
major pharmaceutical companies, specialty pharmaceutical companies, and biotechnology companies worldwide. Other 
gene  therapy  companies  may  in  the  future  decide  to  utilize  existing  technologies  to  address  unmet  needs  that  could 
potentially compete with our product candidates. 

There is currently no marketed therapy, other than Translarna in the EEA, which has received approval for the treatment 
of the underlying cause of nmDMD. Sarepta recently received approval in the United States for two treatments (Exondys 
51 (eteplirsen) and Vyondys 53 (golodirsen)) addressing the underlying cause of disease for different mutations in the 
DMD gene. Additionally, the FDA granted accelerated approval to Viltepso (viltolarsen) from NS Pharma for the treatment 
of DMD in patients with exon 53 skipping and Sarepta (Casimersen (SRP 4045) for the treatment of DMD in patients with 
exon 45 skipping. Viltepso (viltolarsen) from NS Pharma is also approved in Japan. Other biopharmaceutical companies 
are developing treatments for the underlying cause of disease for different mutations in the DMD gene, Daiichi Sankyo 
(DS-5141),  Nippon  Shinyaku  (Viltolarsen  (NS-065/NCNP-01)  and  NS-089/NCNP-02),  and  Astellas  (AT-702).  Other 
pharmaceutical companies are developing micro dystrophin gene therapies for patients with DMD regardless of genotype, 
including Sarepta (SRP-9001), Pfizer (PF-06939926) and Solid Biosciences (SGT-001). 

Although the FDA has not approved a corticosteroid specifically for DMD in the United States other than Emflaza, we 
face  competition  in  the  U.S. DMD  market  from  prednisone/prednisolone,  which,  while not  approved for  DMD  in  the 
United States, is generically available and has been prescribed off label for DMD patients. ReveraGen BioPharma and 
Santhera are developing a glucocorticoid antagonist (vamorolone) for DMD patients with anticipated NDA filing in 2022. 

Evrysdi  also  faces  competition.  For  example,  in  December 2016,  the  FDA  approved  Spinraza  (nusinersen),  a  drug 
developed by Ionis and marketed by Biogen, to treat SMA. Zolgensma (onasemnogene abeparvovec), a gene therapy drug 

93 

developed by AveXis, Inc. (acquired by Novartis in 2018) is approved in the United States and Japan for the treatment of 
SMA in patients under 2 years of age and in Europe for babies and young children who weigh up to 21 kilograms. Other 
companies are also pursuing product candidates for the treatment of SMA, including Kowa (sodrium valproate), Catalyst 
Pharmaceuticals  (amifampridine),  Scholar  Rock  (SRK-015),  Roche  Pharmaceuticals  (RO7204239)  and  Cytokinetics 
(reldesemtiv). 

There  are  several  pharmaceutical  and  biotechnology  companies  engaged  in  the  development  or  commercialization  of 
products against targets that  are also targets of Tegsedi and Waylivra. For example, if approved, Waylivra could face 
competition  from  drugs  like  Myalept  (metreleptin).  Myalept,  produced  by  Novelion  Therapeutics, Inc.,  is  currently 
approved for use in generalized lipodystrophy patients. Additionally, Ionis is developing AKCEA-APOCIII-LRx for the 
treatment of FCS. Tegsedi also faces competition from drugs like Onpattro (patisiran), which was launched by Alnylam 
in the United States in 2018 and received approval in Brazil for the treatment of hATTR amyloidosis in 2020. Vyndaqel 
(tafamidis meglumine) and Vyndamax (tafamidis) are commercialized in the United States, EU and some other countries 
in Latin America by Pfizer. Other companies are also pursing product candidates for the treatment of ATTR Amyloidosis 
with  polyneuropathy  including  Alnylam  (vutrisiran),  BridgeBio  Pharma  (AG-10),  Proclara  Biosciences  (NPT-189), 
Prothena (PRK-004) and SOM Biotech (tolcapone). 

Further, Tegsedi and Waylivra are delivered by injection, which may render them less attractive to patients than non-
injectable products offered by our current or future competitors. If Tegsedi or Waylivra cannot compete effectively with 
these and other products with common or similar indications, we may not be able to generate substantial revenue from our 
product sales. 

Currently, no treatment options are available for the underlying cause of AADC deficiency, and care is limited to palliative 
options  with  significant  burden  on  caregivers.  Additionally,  we  are  not  aware  of  any  late-stage  development  product 
candidates for AADC deficiency. 

There  are  currently  no  drugs approved  to  delay  the  onset or  slow  the progression  of  Huntington’s disease.    However, 
Novartis (branaplam), uniQure (AMT-130), Roche and Ionis (tominersen) and Wave Life Sciences (WVE-003) are all 
developing product candidates for treatment of Huntington disease. 

While there are currently no disease modifying treatment options available for Friedreich ataxia, omaveloxolone, which is 
being developed by Reata Pharmaceuticals and RT-001, which is being developed by Retrotope, are each late stage product 
candidates being investigated for the treatment of Friedreich ataxia. 

There are no disease modifying drugs approved for the treatment of mitochondrial disease associated seizures and we are 
not aware of any late-stage development product candidates for mitochondrial disease associated seizures. 

Current standard of care for ALS is Rilutek (riluzole), currently available as a generic and other formulations, and Radicava 
(edaravone). Amylyx Pharmaceuticals (AMX-0035) has submitted an NDA to the FDA and an MAA to EMA. There are 
multiple other late stage product candidates being developed for the treatment of ALS including Ionis (Jacifusen), Clene 
Nanomedicine (CNM-Au8), MediciNova (Ibudilast), AB Science (AB-1010 mastinib mesylate), and Prilenia Therapeutics 
(Pridopidine). 

If approved, PTC923 could face competition from Kuvan (sapropterin dihydrochloride), including generic versions, and 
Palynziq (pegvaliase-pqpz), each of which is approved for the treatment of PKU.  Furthermore, Homology (HMI-102) and 
BioMarin (BMN 307) each are developing gene therapy product candidates for the treatment of PKU. 

If approved, emvododstat for COVID-19 could face significant competition as many other companies and governmental 
organizations have expended resources to find a treatment for COVID-19.  The FDA has approved the use of the Pfizer 
and Moderna COVID-19 vaccines and authorized the use of the Johnson & Johnson COVID-19 vaccine in the United 
States. The FDA has approved Gilead’s antiviral drug Velkury (remdesivir) for the treatment of COVID-19. The FDA has 
also granted emergency use authorizations to Merck’s molnupiravir, Pfizer’s Paxlovid (nirmatrelvir tablets and ritonavir 
tablets, co-packaged for oral use) and monoclonal antibodies, among other products, for the treatment and prevention of 
COVID-19. 

94 

First  line  treatment  for  LMS  is  surgery  where  appropriate  and  then  chemotherapy  options  including  doxorubicin, 
gemcitabine,  dacarbazine  and  docetaxel  for  unresectable  metastatic  disease.  For  second  line  treatment,  two  drugs  are 
approved for soft tissue sarcoma including LMS and these are Yondelis (trabectedin) and Votrient (pazopanib). Most LMS 
patients require multiple lines of therapy. 

There is no approved treatment for DIPG and very little improvement have been observed over the past 40 years. The 
current standard of care is radiation therapy which can shrink the tumor, though response is transient. 

Our competitors may develop products that are more effective, safer, more convenient or less costly than any that we are 
marketing  or  developing  or  that  would  render  our  products  or  product  candidates  obsolete  or  non-competitive.  Our 
competitors may also obtain marketing authorization for their products more rapidly than we may obtain approval for our 
products and product candidates, which could result in our competitors establishing a strong market position before we 
are able to enter the market. 

We believe that many competitors are attempting to develop therapeutics for the target indications of our products and 
product candidates, including academic institutions, government agencies, public and private research organizations, large 
pharmaceutical companies and smaller more focused companies. 

Many of our competitors may have significantly greater financial resources and expertise in research and development, 
manufacturing,  preclinical  testing,  conducting  clinical  trials,  obtaining  regulatory  approvals  and  marketing  approved 
products than we do. Mergers and acquisitions in the pharmaceutical and biotechnology industries may result in even more 
resources being concentrated among a smaller number of our competitors. Smaller and other early stage companies may 
also  prove  to  be  significant  competitors,  particularly  through  collaborative  arrangements  with  large  and  established 
companies. These third parties compete with us in recruiting and retaining qualified scientific and management personnel, 
establishing clinical trial sites and patient registration for clinical trials, as well as in acquiring technologies complementary 
to or necessary for our programs. 

Our products or product candidates may become subject to unfavorable pricing regulations, third-party reimbursement 
practices or healthcare reform initiatives, which would harm our business. 

We may not obtain adequate coverage or reimbursement for our products or we may be required to sell our products at an 
unsatisfactory price. In addition, obtaining pricing, coverage and reimbursement approvals can be a time consuming and 
expensive process. Our business would be materially adversely affected if we do not receive these approvals on a timely 
basis. 

The regulations and practices that govern marketing authorizations, pricing, coverage and reimbursement for new drug 
products  vary  widely  from  country  to  country.  Current  and  future  legislation  may  significantly  change  the  approval 
requirements  in  ways  that  could  involve  additional  costs  and  cause  delays  in  obtaining  approvals.  Some  countries, 
including almost all of the member states of the EEA, require approval of the sale (list) price of a drug before it can be 
marketed. In many countries, the pricing review period begins after marketing or product licensing approval is granted. In 
some ex-U.S. markets, including the European market, prescription pharmaceutical pricing remains subject to continuing 
governmental control even after initial approval is granted. As a result, we might obtain marketing authorization for a 
product in a particular country, but then be subject to price regulations, in some countries at national as well as regional 
levels,  that  delay  our  commercial  launch  of  the  product,  possibly  for  lengthy  time  periods,  and  negatively  impact  the 
revenues we are able to generate from the sale of the product in that country. Adverse pricing limitations may hinder our 
ability to recoup our investment in one or more products, including Emflaza and Translarna, or other product candidates, 
even following marketing authorization. 

Our ability to successfully commercialize our products or product candidates that may receive marketing authorization 
will depend in large part on the extent to which coverage and reimbursement for these products and related treatments will 
be available from government health administration authorities, private health insurers, managed healthcare organizations 
and other third-party payors and organizations. Government authorities and other third-party payors, such as private health 
insurers and managed healthcare organizations, decide which medications they will pay for and establish reimbursement 
conditions  and  rates.  A  primary  trend  in  the  EU  and  U.S.  healthcare  industries  and  elsewhere  is  cost  containment. 

95 

Government authorities, including the United States government and state legislatures, and other third-party payors have 
attempted to control costs by limiting coverage and the amount of reimbursement for particular medications. Prices at 
which our products are reimbursed can be subject to challenge, reduction or denial by the government and other payers. 
Increasingly, third-party payors are requiring that drug companies provide them with discounts off the products’ sale (list) 
prices and are challenging the prices manufacturers charge for medical products. We cannot be sure that coverage will be 
available  for  any  product  or  product  candidate  that  we  may  commercialize  and,  if  coverage  is  available,  the  level  of 
reimbursement is also uncertain. 

Reimbursement levels may impact the demand for, or the price of, any product or product candidate for which we obtain 
marketing authorization. Obtaining reimbursement for Emflaza and for Translarna has been and is expected to continue to 
be, particularly difficult due to price considerations typically associated with drugs that are developed to treat conditions 
that  affect  a  small  population  of  patients.  In  addition,  third-party  payors  are  likely  to  impose  strict  requirements  for 
reimbursement of a higher priced drug, such as prior authorization and the requirement to try other therapies first, or high 
co-payments which can result in patient rejection. Decreases in third-party reimbursement for a product or a decision by a 
third-party payor to not cover a product could reduce physician usage of the product, including Emflaza or Translarna. If 
reimbursement is not available or is available only on a limited basis, we may not be able to successfully commercialize 
any product or product candidate for which we have obtained or may obtain marketing authorization, including Emflaza 
or Translarna. 

There may be significant delays in obtaining coverage for newly approved drugs, and coverage may be more limited than 
the  drug’s  approved  indications  as  determined  by  the  applicable  regulatory  authority.  Moreover,  eligibility  for 
reimbursement does not imply that any drug will be paid for in all cases or at a rate that covers our costs, including research, 
development, manufacture, sale and distribution. Interim reimbursement levels for new drugs, if applicable, may also not 
be sufficient to cover our costs and may not be made permanent, and programs intended to provide patient assistance until 
coverage is established can be very costly. Reimbursement rates may vary according to the use of the drug and the clinical 
setting in which it is used, may be based on reimbursement levels already set for lower cost drugs, and may be incorporated 
into existing payments for other services. Further, coverage policies and third-party reimbursement rates may change at 
any time. Even if favorable coverage and reimbursement status is attained for one or more products for which we receive 
regulatory approval, less favorable coverage policies and reimbursement rates may be implemented in the future. 

Net prices for drugs may be reduced by mandatory discounts or rebates required by government healthcare programs or 
private payors and by any future relaxation of laws, enforcement policies or administrative determinations with respect to 
the importation of drugs into the United States from other countries where they may be sold at lower prices. 

In the United States, third-party payors include federal healthcare programs, such as Medicare, Medicaid, TRICARE, and 
Veterans  Health  Administration  programs;  managed  care  providers,  private  health  insurers  and  other  organizations. 
Several of the U.S. federal healthcare programs establish ceiling prices or require that drug manufacturers extend discounts 
or pay rebates to certain programs in order for their products to be covered and reimbursed. For example, the Medicaid 
Drug Rebate Program requires pharmaceutical manufacturers of covered outpatient drugs to enter into and have in effect 
a  national  rebate  agreement  with  the  federal  government  as  a  condition  for  coverage  of  the  manufacturer’s  covered 
outpatient drug(s) by state Medicaid programs. The amount of the rebate for each product is based on a statutory formula 
and may be subject to an additional discount if certain pricing increases more than inflation. State Medicaid programs and 
Medicaid managed care plans can seek additional “supplemental” rebates from manufacturers in connection with states’ 
establishment of preferred drug lists. A further requirement for Medicaid coverage is that manufacturers of single source 
and innovator multiple source drugs enter into a Master agreement and Federal Supply Schedule, or FSS, agreement with 
the Secretary for Veterans Affairs and charge no more than statutory ceiling prices to the Department of Veteran Affairs, 
the Department of Defense and certain other federal agencies. 

Similarly, in order for a covered outpatient drug to receive federal reimbursement under the Medicare Part B and Medicaid 
programs,  the  manufacturer  must  extend  discounts  on  the  covered  outpatient  drug  to  entities  that  are  enrolled  and 
participating in the 340B drug pricing program, which is a federal program that requires manufacturers to provide discounts 
to  certain  statutorily-defined  safety-net  providers.  The  340B  discount  for  each  product  is  calculated  based  on  certain 
Medicaid Drug Rebate Program metrics that manufacturers are required to report to CMS. 

96 

Emflaza is also eligible for reimbursement under the Medicare Part D program. Under Part D, Medicare beneficiaries may 
enroll in prescription drug plans offered by private entities, which will provide coverage of outpatient prescription drugs. 
Part D prescription drug formularies are required to include drugs within each therapeutic category and class of covered 
Part D drugs, though not necessarily all the drugs in each category or class. Any negotiated prices for our products covered 
by a Part D prescription drug plan likely will be lower than the prices we might otherwise obtain, and payment of Medicare 
Coverage  Gap  discounts  may  further  reduce  realization  on  Part  D  drugs.  Further,  CMS  is  proposing  to  relax  Part D 
coverage requirements to give plans more leverage in negotiating their formularies. 

With respect to drugs eligible for reimbursement under Medicare Part B, on November 27, 2020, CMS issued an interim 
final rule implementing a Most Favored Nations payment model under which reimbursement for certain Medicare Part B 
drugs and biologicals will be based on a price that reflects the lowest per capita Gross Domestic Product-adjusted (GDP-
adjusted)  price  of  any  non-U.S.  member  country  of  the  Organisation  for  Economic  Co-operation  and  Development 
(OECD) with a GDP per capita that is at least sixty percent of the U.S. GDP per capita.  This rule now has been rescinded 
but  similar  programs  are  the  subject  of  current  legislative  proposals.  Such  rules  and  any  additional  healthcare  reform 
measures  could  further  constrain  our  business  or  limit  the  amounts  that  federal  and  state  governments  will  pay  for 
healthcare products and services, which could result in additional pricing pressures. 

In addition, U.S. private health insurers often rely upon Medicare coverage policies and payment limitations in setting 
their  own  coverage  and  reimbursement  policies.  Any  such  coverage  or  payment  limitations  may  result  in  a  similar 
reduction  in  payments  from  non-governmental  payors.  Payment  by private  payors  is  also  subject  to  payor-determined 
coverage and reimbursement policies that vary considerably and are subject to change without notice. We expect that 
coverage and reimbursement of Emflaza in the United States will vary from commercial payor to commercial payor. Many 
commercial payors, such as managed care plans, manage access to prescription drugs partly to control costs to their plans, 
and may use drug formularies and medical policies to limit their exposure. Exclusion from policies can directly reduce 
product usage in the payor’s patient population and may negatively impact utilization in other payor plans, as well. 

There has been recent negative publicity and increasing legislative and public scrutiny around pharmaceutical drug pricing 
in the U.S., in particular with respect to orphan drugs and specifically with respect to Emflaza. Moreover, U.S. government 
authorities and third-party payors are increasingly attempting to limit or regulate drug prices and reimbursement, often 
with  particular  focus  on  orphan  drugs.  These  dynamics  may  give  rise  to  heightened  attention  and  potential  negative 
reactions  to  pricing  decisions  for  Emflaza  and  products  for  which  we  may  receive  regulatory  approval  in  the  future, 
possibly limiting our ability to generate revenue and attain profitability. 

Moreover,  in  2017,  the  U.S.  Congress  modified  and  amended  certain  provisions  of  the  2010  U.S.  healthcare  reform 
legislation  (the  Patient  Protection  and  Affordable  Care  Act  of  2010,  as  amended  by  the  Health  Care  and  Education 
Reconciliation Act of 2010, known collectively as the Affordable Care Act), which could have an impact on coverage and 
reimbursement for healthcare items and services covered by the federal and state healthcare programs as well as plans in 
the private health insurance market. The so-called “individual mandate” was repealed as part of tax reform legislation 
adopted in December 2017. Legal challenges to the Affordable Care Act continue to arise and there may be future efforts 
to modify, repeal, or otherwise invalidate all, or certain provisions of the Affordable Care Act. The Biden administration 
is expected to continue to take measures to further facilitate the implementation of the Affordable Care Act. We cannot 
assure that the Affordable Care Act, as currently enacted or as amended in the future, will not adversely affect our business 
and financial results and we cannot predict how future federal or state legislative or administrative changes relating to 
healthcare reform will affect our business. 

Additionally, the Budget Control Act of 2011, among other things, created measures for spending reductions by Congress. 
Failure  of  the  Joint  Select  Committee  on  Deficit  Reduction  to  reach  required  deficit  reduction  goals  triggered  the 
legislation’s  automatic  reduction  to  several  government  programs.  This  includes  aggregate  reductions  of  Medicare 
payments  to  providers  up  to 2%  per  fiscal  year.  While  President  Biden  previously  signed  legislation  to  eliminate  this 
reduction through the end of 2021, recent legislation will restart the reductions, which will thereafter remain in effect 
through 2031 unless additional congressional action is taken. 

In the EU, reference pricing systems and other measures may lead to cost containment and reduced prices with respect to 
Translarna for the treatment of nmDMD and other product candidates that might receive marketing authorization in the 

97 

future. Our inability to promptly obtain coverage and profitable payment rates from both government-funded and private 
payors  for  our  product  or  any  of  our  product  candidates  that  may  receive  marketing  authorization,  or  a  reduction  in 
coverage for payment rates for our product or any such product candidates, could have a material adverse effect on our 
business, results of operations and financial condition. In addition, in the EU, an authorized trader, such as a wholesaler, 
can purchase a medicine in one EU member state and obtain a license to import the product into another EU member state. 
This  process  is  called  “parallel  distribution”.  As  a  result,  a  purchaser  in  one  EU  member  state  may  seek  to  import 
Translarna from another EU member state where Translarna is sold at a lower price. This could have a negative impact on 
our business, financial condition, results of operations and growth. 

Similarly, sales of Emflaza in the United States could also be reduced if deflazacort is imported into the United States 
from lower-priced markets, whether legally or illegally. For example, in the United States, prices for pharmaceuticals are 
generally higher than in the bordering nations of Mexico and Canada. There have been proposals to legalize the import of 
pharmaceuticals  from  outside  the  United  States  and  the  FDA  has  finalized  a  guidance  to  facilitate  the  import  of  U.S. 
approved pharmaceutical and biologic products that were originally intended for marketing in a foreign country. If such 
legislation were enacted, our revenues from Emflaza could be reduced, and our business, results of operations and financial 
condition could be materially adversely affected. 

Risks Related to Our Financial Position and Need for Additional Capital 

We  have  incurred  significant  losses  since  our  inception  and  based  on  our  current  commercial,  research  and 
development plans, we expect to continue to incur significant operating expenses for the foreseeable future. We may 
never generate profits from operations or maintain profitability. 

Since inception, we have incurred significant operating losses. As of December 31, 2021, we had an accumulated deficit 
of $2,098.0 million. We have historically financed our operations primarily through the issuance and sale of our common 
stock in public offerings, our “at the market offerings” of our common stock, our initial public offering, proceeds from the 
Royalty Purchase Agreement, the private placements of our preferred stock, collaborations, bank and institutional lender 
debt, grant funding and clinical trial support from governmental and philanthropic organizations and patient advocacy 
groups in the disease areas addressed by our product candidates. Since 2014, we have also relied on revenues generated 
from net sales of Translarna for the treatment of nmDMD in territories outside of the United States, and since May 2017, 
we have generated revenue from net sales of Emflaza for the treatment of DMD in the United States. We have also relied 
on revenue associated with milestone and royalty payments from Roche pursuant to the SMA License Agreement under 
our SMA program. We also began to recognize revenue generated from net sales of Tegsedi for the treatment of stage 1 
or stage 2 polyneuropathy in adult patients with hATTR amyloidosis in 2019 and Waylivra for the treatment of FCS in 
2020 in Latin America and the Caribbean. Based on our current commercial, research and development plans, we expect 
to continue to incur significant operating expenses for the foreseeable future, which we anticipate will be partially offset 
by revenues generated from the sale of our products and our collaboration and royalty revenues. We expect to continue to 
generate operating losses through 2022 and, while we anticipate that operating losses generated in future periods should 
decline versus prior periods, we may never generate profits from operations or maintain profitability. The net losses we 
incur may fluctuate significantly from period to period. 

From  time  to  time,  we  have  engaged  in  strategic  transactions  to  expand  and  diversify  our  product  pipeline,  including 
through the acquisition of assets or businesses. In connection with these acquisitions, we have entered into agreements 
through which we have ongoing obligations, including obligations to make contingent payments upon the achievement of 
certain development, regulatory and net sales milestones or upon a percentage of net sales of certain products. See “Item 
1.  Business-Our  Ongoing  Acquisition-Related  Obligations”  for  further  information  regarding  our  acquisitions  and  our 
ongoing obligations. We may engage in additional strategic transactions to expand and diversify our product pipeline, 
including through the acquisition of assets, businesses, or rights to products, product candidates or technologies or through 
strategic alliances or collaborations and we may incur expenses, including with respect to transaction costs, subsequent 
development costs or any upfront, milestone or other payments or other financial obligations associated with any such 
transaction. 

Our current ability to generate revenue from sales of Translarna is dependent upon our ability to maintain our marketing 
authorizations in the EEA and Brazil of Translarna for the treatment of nmDMD in ambulatory patients aged two years 

98 

 
and older and in Russia for the treatment of nmDMD in patients aged two years and older. The marketing authorization in 
the EEA is subject to annual review and renewal by the European Commission following reassessment by the EMA of the 
benefit-risk balance of the authorization and is further subject to a specific obligation to conduct and report the results of 
Study 041, a multi-center, randomized, double-blind, 18-month, placebo-controlled trial, followed by an 18-month open-
label  extension,  according  to an  agreed protocol,  in order  to  confirm  the  efficacy  and  safety  of  Translarna.  Enrolling, 
conducting and reporting a clinical trial is a time-consuming, expensive and uncertain process that takes years to complete, 
and we expect that we will incur material costs related to the implementation and conduct of Study 041. We may experience 
unknown complications with Study 041 and may not achieve the pre-specified endpoint with statistical significance, which 
would have a material adverse effect on our ability to maintain our marketing authorization in the EEA. 

If, in any annual renewal cycle, the EMA determines that the balance of benefits and risks of using Translarna for the 
treatment of nmDMD has changed materially or that we have not or are unable to comply with the specific obligation to 
complete Study 041 or any other requirement that has been or may be placed on the marketing authorization, the European 
Commission could, at the EMA’s recommendation, vary, suspend, withdraw or refuse to renew the marketing authorization 
for Translarna or impose other specific obligations or restrictions, which would have a materially adverse effect on our 
business. We expect to incur significant costs in connection with our efforts to maintain our marketing authorization in the 
EEA. If our marketing authorization in the EEA is not renewed, or our product label is materially restricted, we would 
lose  all,  or  a  significant  portion  of,  our  ability  to  generate  revenue  from  sales  of  Translarna,  whether  pursuant  to  a 
commercial  or  a  reimbursed  early  access  program,  or  EAP  program,  and  throughout  all  territories.  For  additional 
information, see the risk factor under “Risks Related to Regulatory Approval of our Products and our Product Candidates” 
titled, “Our marketing authorization in the EEA for Translarna for the treatment of nmDMD is a “conditional marketing 
authorization” that requires annual review and renewal by the European Commission following reassessment by the EMA 
of the benefit-risk balance of the authorization and is further conditioned upon our ability to satisfy the specific obligation 
to conduct and report results from Study 041 by the end of the third quarter of 2022, and, as such, there is ongoing risk 
that we may be unable to maintain such authorization. If we are unable to obtain renewal of such marketing authorization 
in any future renewal cycle, we could lose all, or a significant portion of, our ability to generate revenue from sales of 
Translarna, whether pursuant to a commercial or an EAP program, which would have a material adverse effect on our 
business, financial performance and results of operations.” 

We also expect that our efforts to advance Translarna for the treatment of nmDMD in the United States will be time-
consuming and may be expensive. For additional information, see the risk factor under “Risks Related to Development 
and Commercialization of our Products and our Product Candidates” titled, “Delays or failures in obtaining regulatory 
approval in the United States, may prevent us from commercializing Translarna for nmDMD in that territory and our 
ability to generate revenue will be materially impaired. In the event that the FDA requires us to conduct additional clinical 
trials in nmDMD which, if successful, may enable FDA review of an NDA submission by us, we would expect to incur 
significant costs, which may have a material adverse effect on our business and results of operations.” 

We anticipate that our expenses will continue to increase in connection with our commercialization efforts in the United 
States, the EEA, Latin America and other territories, including the expansion of our infrastructure and corresponding sales 
and marketing, legal and regulatory, distribution and manufacturing and administrative and employee-based expenses. In 
addition to the foregoing, we expect to continue to incur significant costs in connection with ongoing, planned and potential 
future clinical trials and studies in our splicing, gene therapy, Bio-e, metabolic and oncology programs and studies of 
emvododstat for COVID-19 as well as studies in our products for maintaining authorizations, including Study 041, label 
extensions and additional indications. We have begun seeking and intend to continue to seek marketing authorization for 
Translarna for the treatment of nmDMD in territories outside of the EEA, Brazil and Russia. We submitted an MAA to 
the EMA for the treatment of AADC deficiency with PTC-AADC in the EEA. We are also preparing a BLA for PTC-
AADC for the treatment of AADC deficiency in the United States and we anticipate submitting a BLA to the FDA in the 
second quarter of 2022. We filed for marketing authorization with ANVISA for Waylivra for the treatment of FPL and we 
expect a regulatory decision on approval from ANVISA in the second half of 2022. These efforts may significantly impact 
the timing and extent of our commercialization expenses. 

In  addition,  the  clinical  and  regulatory  developments  noted  in  this  risk  factor  may  exacerbate  the  risks  related  to  our 
commercialization efforts set forth under the heading “Risks Related to the Development and Commercialization of our 
Products and our Product Candidates,” which could increase the costs associated with our commercial activities or have a 

99 

negative impact on our revenues. For additional information, see also “Risks Related to the Regulation of our Products 
and our Product Candidates” “Commercialization of Translarna has been in, and is expected to continue to take place in, 
countries that tend to impose strict price controls, which may adversely affect our revenues. Failure to obtain and maintain 
acceptable pricing and reimbursement terms for Translarna for the treatment of nmDMD in the EEA and other countries 
where  Translarna  is  available  would  delay  or  prevent  us  from  marketing  our  product  in  such  regions,  which  would 
adversely affect our anticipated revenue, growth and business.” 

We may seek to continue to expand and diversify our product pipeline through opportunistically in-licensing or acquiring 
the rights to products, product candidates or technologies and we may incur expenses, including with respect to transaction 
costs, subsequent development costs or any upfront, milestone or other payments or other financial obligations associated 
with any such transaction, which would increase our future capital requirements. 

With respect to our outstanding 3.00% convertible senior notes due August 15, 2022, or the 2022 Convertible Notes, cash 
interest payments are payable on a semi-annual basis in arrears, which will require total funding of $4.5 million annually. 
The 2022 Convertible Notes will mature on August 15, 2022 and we will be required to pay any outstanding principal 
amount of the 2022 Convertible Notes at that time, unless earlier converted, redeemed or repurchased in accordance with 
their  terms  prior  to  such  date.  As  of  February 15,  2022,  until  the  close  of  business  on  the  business  day  immediately 
preceding the maturity date, holders may convert their 2022 Convertible Notes at any time. Upon conversion, we will pay 
or deliver, as the case may be, cash, shares of our common stock or any combination thereof at our election. With respect 
to our outstanding 1.50% convertible senior notes due September 15, 2026, or the 2026 Convertible Notes, cash interest 
payments  are  payable  on  a  semi-annual  basis  in  arrears,  which  will  require  total  funding  of  $4.3  million  annually.  In 
addition, we expect to pay Marathon a single $50.0 million sales-based milestone in connection with Emflaza sales in 
2022. We also expect to pay the former equityholders of Agilis an aggregate of $70.0 million upon the achievement of 
certain development and regulatory milestones in 2022 relating to PTC-AADC. 

In addition, our expenses will increase if and as we: 

• 

• 

• 

• 

• 
• 

seek  to  satisfy  contractual  and  regulatory  obligations  we  assumed  in  connection  with  our  acquisitions  and 
collaborations; 
execute our commercial strategy for our products, including initial commercialization launches of our products, 
label extensions or entering new markets; 
are required to complete any additional clinical trials, non-clinical studies or CMC assessments or analyses in 
order to advance Translarna for the treatment of nmDMD in the United States or elsewhere; 
are required to take other steps, in addition to Study 041, to maintain our current marketing authorization in the 
EEA, Brazil and Russia for Translarna for the treatment of nmDMD or to obtain further marketing authorizations 
for Translarna for the treatment of nmDMD or other indications; 
utilize the Hopewell Facility to manufacture program materials for certain of our gene therapy product candidates; 
initiate or continue the research and development of our splicing, gene therapy, Bio-e, metabolic and oncology 
programs  and  our  studies  of  emvododstat  for  COVID-19  as  well  as  studies  in  our  products  for  maintaining 
authorizations, including Study 041, label extensions and additional indications; 
seek to discover and develop additional product candidates; 
seek to expand and diversify our product pipeline through strategic transactions; 

• 
• 
•  maintain, expand and protect our intellectual property portfolio; and 
• 

add operational, financial and management information systems and personnel, including personnel to support 
our product development and commercialization efforts. 

Our ability to generate profits from operations and become and remain profitable depends on our ability to successfully 
develop and commercialize drugs that generate significant revenue. This will require us to be successful in a range of 
challenging activities, including: 

• 
• 

commercializing and marketing all of our products and products candidates; 
negotiating, securing, and maintaining adequate pricing, coverage and reimbursement terms, on a timely basis, 
with third-party payors for our products and product candidates; 

100 

•  maintaining  the  marketing  authorization  of  Translarna  for  the  treatment  of  nmDMD  in  the  EEA,  including 
successfully obtaining annual renewals of the marketing authorization, fulfilling the specific obligation to conduct 
and report the results of Study 041 to the EMA, and meeting any ongoing requirements related to the marketing 
authorization; 
advancing Translarna for the treatment of nmDMD in the United States, including, whether we will be required 
to perform additional clinical trials, non-clinical studies or CMC assessments or analyses at significant cost which, 
if successful, may enable FDA review of an NDA re-submission by us and, ultimately, may support approval of 
Translarna for nmDMD in the United States; 

• 

•  maintaining orphan exclusivity in the United States for Emflaza; 
• 

successfully completing any post-marketing requirements imposed  by regulatory agencies with respect to our 
products; 
expanding the territories in which we are approved to market our products; 
successfully  advancing  our  other  programs  and  collaborations,  including  our  splicing,  gene  therapy,  Bio-e, 
metabolic and oncology programs and studies of emvododstat for COVID-19 as well as studies in our products 
for additional indications; 

• 
• 

•  maintaining a global commercial infrastructure, including the sales, marketing and distribution capabilities to 

effectively market and sell our products and product candidates throughout the world; 
implementing marketing and distribution relationships with third parties in territories where we do not pursue 
direct commercialization; 
identifying patients eligible for treatment with our products and product candidates; 
successfully developing or commercializing any product candidate or product that we may in-license or acquire; 
protecting our rights to our intellectual property portfolio related to Translarna and other products and product 
candidates; and 
contracting for the manufacture and distribution of commercial quantities of our products and product candidates. 

• 

• 
• 
• 

• 

We may never succeed in these activities and, even if we do, may never generate revenues that are significant enough to 
generate profits from operations. Even if we do generate profits from operations, we may not be able to sustain or increase 
profitability on a quarterly or annual basis. Our failure to generate profits from operations and remain profitable would 
decrease the value of our company and could impair our ability to raise capital, expand our business, maintain our research 
and development efforts, diversify our product offerings or continue our operations. A decline in the value of our company 
could also cause our stockholders to lose all or part of their investment in our company. 

We may need additional funding. If we are unable to raise capital when needed, we could be forced to delay, reduce or 
eliminate our product development programs or commercialization efforts. 

As noted in the prior risk factor, we expect to incur significant expenses related to our clinical, regulatory, commercial, 
legal, research and development, and other business efforts. We believe that our cash flows from product sales, together 
with existing cash and cash equivalents, including our Convertible Notes offerings, public offerings of common stock, our 
“at  the  market  offering”  of  our  common  stock  pursuant  to  an  At  the  Market  Offering  Sales  Agreement  with  Cantor 
Fitzgerald and RBC Capital Markets, LLC, or the Sales Agreement, proceeds from the Royalty Purchase Agreement and 
marketable securities, will be sufficient to fund our operating expenses and capital expenditure requirements for at least 
the next twelve months. We have based this estimate on assumptions that may prove to be wrong, and we could use our 
capital resources sooner than we currently expect. 

Our future capital requirements will depend on many factors, including: 

• 
• 

• 

• 

our ability to commercialize and market our products and product candidates; 
our ability to negotiate, secure and maintain adequate pricing, coverage and reimbursement terms, on a timely 
basis, with third-party payors for our products and product candidates; 
our  ability  to  maintain  the  marketing  authorization  in  the  EEA  for  Translarna  for  the  treatment  of  nmDMD, 
including whether the EMA determines on an annual basis that the benefit-risk balance of Translarna supports 
renewal of our marketing authorization in the EEA, on the current approved label; 
the timing and outcome of Study 041; 

101 

• 

• 
• 

• 

• 

• 

• 

• 
• 
• 
• 

• 

• 

• 

• 

the costs, timing and outcome of our efforts to advance Translarna for the treatment of nmDMD in the United 
States, including, whether we will be required to perform additional clinical trials, non-clinical studies or CMC 
assessments or analyses at significant cost which, if successful, may enable FDA review of an NDA re-submission 
by us and, ultimately, may support approval of Translarna for nmDMD in the United States; 
our ability to maintain orphan exclusivity in the United States for Emflaza;  
our ability to successfully complete any post-marketing requirements imposed by regulatory agencies with respect 
to our products; 
the progress, results and costs of our activities under our splicing, gene therapy, Bio-e, metabolic and oncology 
programs  and  studies  of  emvododstat  for  COVID-19  as  well  as  studies  in  our  products  for  maintaining 
authorizations, label extensions and additional indications; 
the  scope,  costs  and  timing  of  our  commercialization  activities,  including  product  sales,  marketing,  legal, 
regulatory, distribution and manufacturing, for our products and for any of our other product candidates that may 
receive marketing authorization or any additional indications or territories in which we receive authorization to 
market our products; 
our  ability  to  utilize  the  Hopewell  Facility  to  manufacture  program  materials  for  certain  of  our  gene  therapy 
product candidates; 
the  costs,  timing  and  outcome  of  regulatory  review  of  our  other  product  candidates,  including  those  in  our 
splicing, gene therapy, Bio-e, metabolic and oncology programs and studies of emvododstat for COVID-19 as 
well as studies in our products for maintaining authorizations, label extensions and additional indications; 
our ability to satisfy our obligations under the indentures governing our Convertible Notes; 
the timing and scope of growth in our employee base; 
revenue received from commercial sales of or products or any of our other product candidates; 
our ability to obtain additional and maintain existing reimbursed named patient and cohort EAP programs for our 
products and product candidates on adequate terms, or at all; 
the ability and willingness of patients and healthcare professionals to access our products and product candidates 
through alternative means if pricing and reimbursement negotiations in the applicable territory do not have a 
positive outcome; 
the  costs  of  preparing,  filing and  prosecuting  patent  applications,  maintaining,  and  protecting  our  intellectual 
property rights and defending against intellectual property-related claims; 
the  extent  to  which  we  acquire  or  invest  in  other  businesses,  products,  product  candidates,  and  technologies, 
including the success of any acquisition, in-licensing or other strategic transaction we may pursue, and the costs 
of  subsequent  development  requirements  and  commercialization  efforts,  including  with  respect  to  our 
acquisitions of Emflaza, Agilis, Censa and of BioElectron’s assets, and our licensing of Tegsedi and Waylivra; 
and 
our  ability  to  establish  and  maintain  collaborations,  including  our  collaborations  with  Roche  and  the  SMA 
Foundation, and our ability to obtain research funding and achieve milestones under these agreements. 

Conducting preclinical testing and clinical trials is a time-consuming, expensive and uncertain process that takes years to 
complete, and we may never generate the necessary data or results required to obtain regulatory approval and achieve 
product sales for certain product candidates or indications. In addition, our products and product candidates, if approved, 
may not achieve sustained commercial success. Likewise, if we fail to maintain our marketing authorization or lose non-
patent  market  exclusivity  for  our  products  and  product  candidates,  we  will  be  unable  to  commercialize  and  generate 
revenue from the sales of those products. 

Accordingly, we may need to continue to rely on additional financing in connection with our continuing operations and to 
achieve our business objectives. In addition, we may seek additional capital due to favorable market conditions or based 
on strategic considerations, even if we believe that we have sufficient funds for our current or future operating plans. 
Additional financing may not be available to us on acceptable terms or at all. If we are unable to raise capital when needed 
or on attractive terms, we could be forced to delay, reduce or eliminate our research and development programs or our 
commercialization efforts. 

102 

We  may  engage  in  strategic  transactions  to  acquire  assets,  businesses,  or  rights  to  products,  product  candidates  or 
technologies  or  form  collaborations  or  make  investments  in  other  companies  or  technologies  that  could  harm  our 
operating results, dilute our stockholders’ ownership, increase our debt, or cause us to incur significant expense. 

As part of our business strategy, we may engage in additional strategic transactions to expand and diversify our product 
pipeline, including through the acquisition of assets, businesses, or rights to products, product candidates or technologies 
or through strategic alliances or collaborations, similar to our acquisitions of Emflaza, Agilis, Censa and BioElectron’s 
assets  and  the  Tegsedi-Waylivra  Agreement.  We  may  not  identify  suitable  strategic  transactions,  or  complete  such 
transactions  in  a  timely  manner,  on  a  cost-effective  basis,  or  at  all.  Moreover,  we  may  devote  resources  to  potential 
opportunities that are never completed or we may incorrectly judge the value or worth of such opportunities. Even if we 
successfully execute a strategic transaction, we may not be able to realize the anticipated benefits of such transaction, may 
incur  additional  debt  or  assume  unknown  or  contingent  liabilities  in  connection  therewith,  and  may  experience  losses 
related to our investments in such transactions. Integration of an acquired company or assets into our existing business 
may  not  be  successful  and  may  disrupt  ongoing  operations,  require  the  hiring  of  additional  personnel  and  the 
implementation of additional internal systems and infrastructure, and require management resources that would otherwise 
focus on developing our existing business. Even if we are able to achieve the long-term benefits of a strategic transaction, 
our expenses and short-term costs may increase materially and adversely affect our liquidity. Any of the foregoing could 
have a detrimental effect on our business, results of operations and financial condition. 

In addition, future strategic transactions may entail numerous operational, financial and legal risks, including: 

• 
• 

• 
• 
• 

• 

• 

• 

• 

• 

incurrence of substantial debt, dilutive issuances of securities or depletion of cash to pay for acquisitions; 
exposure  to  known  and  unknown  liabilities,  including  possible  intellectual  property  infringement  claims, 
violations of laws, tax liabilities and commercial disputes; 
higher than expected acquisition and integration costs; 
difficulty in integrating operations and personnel of any acquired business; 
increased amortization expenses or, in the event that we write-down the value of acquired assets, impairment 
losses; 
impairment  of  relationships  with  key  suppliers  or  customers  of  any  acquired  business  due  to  changes  in 
management and ownership; 
inability to retain personnel, customers, distributors, vendors and other business partners integral to an in-licensed 
or acquired product, product candidate or technology; 
potential failure of the due diligence processes to identify significant problems, liabilities or other shortcomings 
or challenges; 
entry  into  indications  or  markets  in  which  we  have  no  or  limited  direct  prior  development  or  commercial 
experience and where competitors in such markets have stronger market positions; and 
other challenges associated with managing an increasingly diversified business. 

If we are unable to successfully manage any strategic transaction in which we may engage, our ability to develop new 
products and continue to expand and diversify our product pipeline may be limited. 

Raising additional capital may cause dilution to our stockholders, restrict our operations or require us to relinquish 
rights to our technologies or product candidates. 

Until such time, if ever, as we can generate enough product revenues to cover our expenses, we expect to supplement our 
cash  needs  through  a  combination  of  equity  offerings,  debt  financings,  collaborations,  strategic  alliances,  grants  and 
clinical trial support from governmental and philanthropic organizations and patient advocacy groups in the disease areas 
addressed by our product candidates; marketing, distribution, licensing or other arrangements. 

To the extent that we raise additional capital through the sale of equity or convertible debt securities, our shareholders’ 
ownership  interest  will  be  diluted,  and  the  terms  of  these  securities  may  include  liquidation  or  other  preferences  that 
adversely affect the rights of our common stockholders. Debt financing, if available, may involve agreements that include 

103 

covenants  limiting  or  restricting  our  ability  to  take  specific  actions,  such  as  incurring  additional  debt,  entering  into 
agreements involving licenses to our intellectual property, making capital expenditures or declaring dividends. 

If we raise additional funds through collaborations, strategic alliances or marketing, distribution or licensing arrangements 
with third parties, we may have to relinquish valuable rights to our technologies, future revenue streams, research programs 
or product candidates; or grant licenses on terms that may not be favorable to us. If we are unable to raise additional funds 
through  equity  or  debt  financings  when  needed,  we  may  be  required  to  delay,  limit,  reduce  or  terminate  our  product 
development or future commercialization efforts or grant rights to develop and market product candidates that we would 
otherwise prefer to develop and market ourselves. 

Our ability to use our net operating losses and certain other tax attributes to offset potential taxable income and related 
income taxes that would otherwise be due is subject to limitation under the provisions of Sections 382 and 383 of the 
Internal  Revenue  Code  as  a  result  of  ownership  changes  of  the  Company  and  could  be  subject  to  further  annual 
limitations under such provisions. In addition, we may not generate sufficient future taxable income to use our net 
operating losses and certain other tax attributes. 

If a corporation undergoes an “ownership change” within the meaning of Sections 382 and 383 of the Internal Revenue 
Code of 1986, as amended, or Sections 382 and 383, the corporation’s ability to utilize any net operating losses, or NOLs, 
and certain tax credits and other tax attributes generated before such an ownership change, is limited. We believe that we 
have  in  the  past  experienced  ownership  changes  within  the  meaning  of  Sections  382  and  383  that  have  resulted  in 
limitations under Sections 382 and 383 (and similar state provisions) on the use of our NOLs and other tax attributes. 

Sections 382 and 383 are extremely complex provisions with respect to which there are many uncertainties, and we have 
not requested a ruling from the United States Internal Revenue Service, or IRS, to confirm our analysis of the ownership 
change limitations related to the NOLs and other tax attributes generated by us. Therefore, we have not established whether 
the IRS would agree with our analysis regarding the application of Sections 382 and 383. We continue to fully evaluate 
the impact of a limitation on the use of our NOLs and other tax attributes under Sections 382 and 383. 

Moreover, our ability to use these NOLs to offset potential future taxable income and related income taxes that would 
otherwise be due is dependent upon our generation of future taxable income. In 2021, we generated NOLs which will be 
carried forward. 

Changes in our effective income tax rates and future changes to U.S. and non-U.S. tax laws could adversely affect our 
results of operations. 

We are subject to income taxes in the Unites States and various ex-U.S. jurisdictions. Taxes will be incurred as income is 
earned in these different jurisdictions. Various factors may have favorable or unfavorable effects on our effective income 
tax rate. These factors include, but are not limited to, interpretations of existing tax laws, changes in tax laws and rates, 
the accounting for stock options and other share-based compensation, changes in accounting standards, future levels of 
research and development spending, changes in the mix and level of pre-tax earnings by taxing jurisdiction, the outcome 
of  examinations  by  the  IRS  and  other  jurisdictions,  the  accuracy  of  our  estimates  for  unrecognized  tax  benefits,  the 
realization  of  deferred  tax  assets,  or  by  changes  to  our  ownership  or  capital  structure.  The  impact  on  our  income  tax 
provision resulting from the above-mentioned factors and others may be significant and could adversely affect our results 
of operations. 

Changes in tax laws or regulations, including further regulatory developments arising from U.S. tax reform legislation as 
well as multi-jurisdictional changes enacted in response to the action items provided by the Organization for Economic 
Cooperation and Development (OECD), may increase tax uncertainty and the amount of tax we pay. 

As part of Congress’s response to the COVID-19 pandemic, the Families First Coronavirus Response Act, or FFCR Act, 
was enacted on March 18, 2020, the CARES Act was enacted on March 27, 2020, COVID relief provisions were included 
in the Consolidated Appropriations Act, 2021, or CAA, which was enacted on December 27, 2020, and the American 
Rescue Plan Act of 2021, or ARPA, was enacted on March 11, 2021. All contain numerous tax provisions. In particular, 
the CARES Act retroactively and temporarily (for taxable years beginning before January 1, 2021) suspends application 

104 

of the 80%-of-income limitation on the use of NOLs, which was enacted as part of the 2017 Tax Act. It also provides that 
NOLs arising in any taxable year beginning after December 31, 2017, and before January 1, 2021 are generally eligible to 
be carried back up to five years. The CARES Act also temporarily (for taxable years beginning in 2019 or 2020) relaxes 
the limitation of the tax deductibility for net interest expense by increasing the limitation from 30% to 50% of adjusted 
taxable income. 

Regulatory guidance under the 2017 Tax Act, which was enacted on December 22, 2017, the FFCR Act, the CARES Act, 
the CAA, and the ARPA is and continues to be forthcoming, and such guidance could ultimately increase or lessen the 
impact  of  these  laws  on  our  business  and  financial  condition.  It  is  also  possible  that  Congress  will  enact  additional 
legislation  in  connection  with  the  COVID-19  pandemic,  and  as  a  result  of  the  changes  in  the  U.S.  presidential 
administration and control of the U.S. Senate, additional tax legislation may also be enacted.  

Although we monitor actual and potential changes to the tax laws in the United States and other jurisdictions, it is very 
difficult to assess to what extent these changes may impact the way in which we conduct our business or our effective tax 
rate due to the unpredictability and interdependency of these changes. Changes in tax laws and related regulations and 
practices could have a material adverse effect on our business operations, cash flows, effective tax rate, financial position 
and results of operations. 

Risks Related to Regulatory Approval of our Products and our Product Candidates 

Our marketing authorization in the  EEA for Translarna  for the treatment of nmDMD is a  “conditional marketing 
authorization” that requires annual review and renewal by the European Commission following reassessment by the 
EMA of the benefit-risk balance of the authorization and is further conditioned upon our ability to satisfy the specific 
obligation to conduct and report results from Study 041 by the end of the third quarter of 2022, and, as such, there is 
ongoing  risk  that  we  may  be  unable  to  maintain  such  authorization.  If  we  are  unable  to  obtain  renewal  of  such 
marketing authorization in any future renewal cycle, we could lose all, or a significant portion of, our ability to generate 
revenue from sales of Translarna, whether pursuant to a commercial or an EAP program, which would have a material 
adverse effect on our business, financial performance and results of operations. 

Conditional  marketing  authorizations  based  on  incomplete  clinical  data,  including  our  marketing  authorization  for 
Translarna for the treatment of nmDMD, may be granted in the EEA for a limited number of listed medicinal products for 
human use, including products designated as orphan medicinal products under EU law, if (1) the EMA determines that the 
benefit-risk balance of the product is positive, (2) it is likely that the applicant will be in a position to provide the required 
comprehensive  clinical  trial  data,  (3) unmet  medical  needs  will  be  fulfilled  and  (4) the  benefit  to  public  health  of  the 
immediate availability on the market of the medicinal product outweighs the risk inherent in the fact that additional data 
are still required. Specific obligations or conditions, including with respect to the completion of ongoing or new studies, 
and with respect to the collection of pharmacovigilance data, may be specified in the conditional marketing authorization. 
Conditional  marketing  authorizations  are  only  valid  for  one year,  and  must  be  renewed  annually  by  the  European 
Commission  after  an  assessment  by  the  EMA  of  the  ongoing  positive  benefit-risk  balance  in  favor  of  continued 
authorization and the need for additional or modified conditions. 

We  received  initial  marketing  authorization  for  Translarna  for  the  treatment  of  nmDMD  in  ambulatory  patients  aged 
five years  and  older  from  the  European  Commission  in  August 2014  as  a  “conditional  marketing  authorization.”  In 
July 2018, the European Commission approved a label-extension request to our marketing authorization for Translarna in 
the EEA to include patients from two to up to five years of age. In July 2020, the European Commission approved the 
removal of the statement “efficacy has not been demonstrated in non-ambulatory patients” from the indication statement 
for  Translarna.  The  marketing  authorization  is  subject  to  annual  review  and  renewal  by  the  European  Commission 
following reassessment by the EMA of the benefit-risk balance of the authorization and is further conditioned upon our 
satisfaction of the specific obligation to conduct and submit results from Study 041 by the end of the third quarter of 2022 
to the EMA. We expect that as part of the annual EMA assessment, the EMA will consider the ongoing status of Study 
041.  We  are  also  required  to  implement  measures,  including  pharmacovigilance  plans,  which  are  detailed  in  the  risk 
management plan. 

105 

Our marketing authorization was previously conditioned upon our submission to the EMA of the final efficacy and safety 
report from ACT DMD during 2015. Although we have fulfilled the condition to submit the ACT DMD report to the 
EMA, that trial did not meet the primary efficacy endpoint of change from baseline at week 48 in distance walked in the 
6-minute walk test. The EMA and European Commission did not approve our request for full marketing authorization of 
Translarna for the treatment of nmDMD and, instead, approved the renewal of our conditional marketing authorization 
with the specific obligation to confirm the efficacy and safety of Translarna for the treatment of nmDMD in ambulatory 
patients aged 5 years or older via Study 041. 

Enrolling, conducting and reporting a clinical trial is a time-consuming, expensive and uncertain process that takes years 
to complete, and we expect that we will incur material costs related to the implementation and conduct of Study 041. We 
expect that conducting a placebo-controlled trial in nmDMD of this size will be challenging and we have enrolled patients 
in countries with a different standard of care for nmDMD patients and at clinical trial sites that are inexperienced with 
nmDMD  clinical  trials,  which  may  affect  our  ability  to  accurately  evaluate  the  study  and  maintain  compliance  with 
applicable regulatory requirements and laws. In addition, we may experience unknown complications with Study 041 and 
may not achieve the pre-specified endpoint with statistical significance, which would have a materially adverse effect on 
our ability to maintain our marketing authorization in the EEA. 

If we fail to satisfy our obligations under the marketing authorization, or if it is determined in any annual renewal cycle 
that the balance of benefits and risks of using Translarna has changed materially, the European Commission could, at the 
EMA’s  recommendation,  vary,  suspend,  withdraw or  refuse  to  renew  the  marketing  authorization  for  Translarna.  The 
EMA may also impose other new conditions to our marketing authorization (in addition to Study 041), and may make 
other recommendations, including new label restrictions. In the event that we do secure annual renewal of the marketing 
authorization for any given annual renewal cycle, the EMA could nevertheless later determine that we have not complied, 
or are unable to comply, with any conditions that have been or may be placed on the marketing authorization, including 
those related to Study 041, which could result in the withdrawal of our marketing authorization or other outcome that 
would have a materially adverse effect on our business, results of operations and financial condition. 

If our marketing authorization in the EEA is not renewed, or our product label is materially restricted, we would lose all, 
or a significant portion of, our ability to generate revenue from sales of Translarna, whether pursuant to a commercial or 
an EAP program and throughout all territories, which would have a material adverse effect on our business, results of 
operations and financial condition. 

If we are not able to comply with applicable laws and regulations for our products or product candidates, we will not 
be able to obtain or maintain product approvals and commercialize our product or product candidates, and our ability 
to generate revenue will be materially impaired. 

Our  products  and  product  candidates,  and  the  activities  associated  with  their  development  and  commercialization, 
including  their  design,  testing,  manufacture,  safety,  efficacy,  recordkeeping,  labeling,  storage,  approval,  advertising, 
promotion, sale and distribution, are subject to comprehensive regulation by the FDA and EMA (and/or by EEA member 
state authorities) and by comparable authorities in other countries, including ANVISA where we have received marketing 
authorization  for  Translarna  for  the  treatment  of  nmDMD  in  ambulatory  patients  aged  two years  and  older  in  Brazil, 
Tegsedi for the treatment of stage 1 or stage 2 polyneuropathy in adult patients with hATTR amyloidosis in Brazil and 
Waylivra for the treatment of FCS in Brazil. Failure to obtain, maintain or renew marketing authorization for any of our 
products or product candidates, as applicable, will prevent us from commercializing such product or product candidate. 

As noted in the foregoing risk factors, we may not maintain the approvals we have received or receive further necessary 
approvals  from  the  FDA,  the  EMA,  ANVISA  or  other  regulators  to  further  commercialize  any  of  our  products  or  to 
commercialize any product candidate in any market. The approval procedures vary among countries, can involve additional 
testing, and the time for approval may materially differ. Approval by the FDA does not ensure approval by regulatory 
authorities in other countries or jurisdictions, and approval by one regulatory authority outside the United States does not 
ensure approval by regulatory authorities in other countries or jurisdictions or by the FDA. However, the failure to obtain 
approval in one jurisdiction may compromise our ability to obtain approval elsewhere. In addition, there is substantial risk 
that regulators in the applicable territories will not agree with our interpretation of the results of ACT DMD and the totality 

106 

of clinical data from our trials, which would have a material adverse effect on our ability to generate revenue, or may 
prevent us from generating any revenue, from the sales of Translarna for the treatment of nmDMD in those territories. 

Securing marketing authorization requires the timely preparation and submission of extensive preclinical and clinical data 
and supporting information to regulatory authorities for each therapeutic indication to establish the product candidate’s 
safety and efficacy. In response to changes in the regulatory environment or requests from regulators, we may elect, or be 
obliged, to postpone a regulatory submission to include additional analyses, including those intended to strengthen our 
submission or facilitate regulator review, which could cause delays in getting our products to market and substantially 
increase  our  costs.  Securing  marketing  authorization  also  requires  the  submission  of  information  about  the  product 
manufacturing  process  to,  and  inspection  of  manufacturing  facilities  by,  the  regulatory  authorities.  Changes  to 
manufacturers, product candidate formulation, manufacturing processes and other product candidate attributes, such as the 
method  of  delivery,  during  product  candidate  development  may  also  require  additional  studies  to  demonstrate  the 
comparability of the product candidate using prior processes, formulation, or manufacturers, or with the prior attributes, 
to the product candidate using new the processes, formulation, or manufacturers, or with the new attributes. 

Regulatory  authorities  may  determine  that  any  of  our  products  or  product  candidates  are  not  effective  or  are  only 
moderately effective, or have undesirable or unintended side effects, toxicities, safety profiles or other characteristics that 
preclude us from obtaining marketing authorization or that prevent or limit commercial use. 

The process of obtaining marketing authorizations is expensive, may take many years, if approval is obtained at all, and 
can vary substantially based upon a variety of factors, including the type, complexity and novelty of the product candidates 
involved.  Changes  in  marketing  authorization  policies  during  the  development  period,  changes  in  or  the  enactment of 
additional statutes or regulations, or changes in regulatory review for each submitted product application, may cause delays 
in the approval or rejection of an application. Regulatory authorities have substantial discretion in the approval process 
and may refuse to accept any application or may decide that our data are insufficient for approval and require additional 
preclinical, clinical or other studies. In addition, varying interpretations of the data obtained from preclinical and clinical 
testing  could  delay,  limit  or  prevent  marketing  authorization  of  a  product  candidate.  Any  marketing  authorization  we 
ultimately obtain may be limited or subject to restrictions or post-approval commitments that render the approved product 
not commercially viable. For example, the marketing authorization granted on a conditional basis by the EMA in the EEA 
for  Translarna  is  limited  to  ambulatory  nmDMD  patients  aged  two years  and  older  who  have  been  identified  through 
genetic testing and is subject to the specific obligation to conduct Study 041 and annual reassessment by the EMA of the 
benefit-risk analysis. 

In  addition,  marketing  authorizations  in  countries  outside  the  United  States  do  not  ensure  pricing  approvals  in  those 
countries or in any other countries, and marketing authorizations and pricing approvals do not ensure that reimbursement 
will be obtained. 

We may not be able to obtain orphan drug exclusivity for our products or product candidates in either the United States 
or the EU. If our competitors are able to obtain orphan drug designations for their products in the United States and 
those  products  are  determined  by  the  FDA  to  be  the  “same  drug”  as  our  products  or  product  candidate(s) under 
applicable FDA standards, we may not be able to obtain approval for a significant period of time. Similarly, if our 
competitors  are  able  to  obtain  orphan  drug  designations  for  their  products  in  the  EU  and  those  products  can  be 
classified as a “similar medicinal product” within the meaning of EU law, we may not be able to obtain approval by 
the applicable regulatory authority for a significant period of time. 

Regulatory authorities in some jurisdictions, including the EU and the United States, may designate drugs for relatively 
small patient populations as orphan drugs. We have obtained orphan drug designations from the EMA and from the FDA 
for Translarna for the treatment of nmDMD, Evrysdi for the treatment of SMA, PTC-AADC for the treatment of AADC, 
PTC-AS for the treatment of Angelman syndrome and PTC923 for the treatment of patients with hyperphenylalaninemia, 
including hyperphenylalaninemia caused by PKU. The FDA has also granted an orphan drug designation to PTC-FA for 
the treatment of Friedreich ataxia, emvododstat for the treatment of AML and unesbulin for the treatment of LMS and 
DIPG. We may also seek orphan drug exclusivity for other product candidates, if we believe that the product candidate 
may qualify. We, however, may not be able to obtain orphan drug designation in the future for any of our other product 

107 

candidates. Obtaining orphan drug exclusivity, both in the EU and in the United States, may be important to a product 
candidate’s future success. 

In the EU, if an orphan designated product subsequently receives the first marketing authorization for the indication for 
which it has received such a designation, the product is entitled to 10 years of market exclusivity, which, subject to certain 
exceptions, precludes the EMA from accepting another marketing application for a similar medicinal product, even if the 
new  marketing  application  relies  on  independently  generated  data  submitted  as  part  of  a  full  marketing  authorization 
application dossier. The EU exclusivity period can be reduced to six years, at the end of the fifth year, if a drug no longer 
meets the criteria for orphan drug designation, including if the drug is sufficiently profitable so that market exclusivity is 
no longer justified. In addition, a competing similar medicinal product may in limited circumstances be authorized prior 
to the expiration of the market exclusivity period, including if it is shown to be safer, more effective or otherwise clinically 
superior to the orphan product. In this context, a “similar medicinal product” is a medicinal product containing a similar 
active substance or substances as contained in a currently authorized orphan medicinal product, and which is intended for 
the same therapeutic indication. Product candidates can also lose orphan designation, and the related benefits, prior to 
obtaining a marketing authorization if it is demonstrated that the orphan designation criteria are no longer met. 

In the United States, if a product with an orphan drug designation subsequently receives the first marketing authorization 
for the indication for which it has such designation, the product is entitled to seven years of market exclusivity which 
precludes the FDA from approving another marketing application for the “same drug” for the same indication for that time 
period.  When determining  whether  a  drug  is  the  “same  drug”  as  an  orphan designated product,  the  FDA  looks  to  the 
products’ molecular features and use. The specific sameness criteria, however, varies based on whether the product is 
composed of small or large molecules and if the product is a gene therapy. Moreover, for gene therapies, the sameness 
criteria  is  currently  evolving.  For  example,  the  FDA  recently  issued  a  final  guidance  document  specific  to  sameness 
determinations.  Depending on product characteristics, sameness may be determined by the FDA on a case by case basis, 
making it difficult to predict when FDA may approve a product and whether periods of exclusivity will effectively block 
competitors seeking to market products that are the same or similar to ours for the same intended use. Accordingly, whether 
any  of  our  products  or  product  candidates  will  be  deemed  to  be  the  same  as  another  product  or  product  candidate  is 
uncertain. 

Obtaining  orphan  drug  designation,  however,  does  not  guarantee  that  we  will  be  able  to  receive  ultimate  marketing 
approval. Orphan drug designation neither shortens the development time or regulatory review time of a product candidate 
nor gives the product candidate any advantage in the regulatory review or approval process. Moreover, the FDA may grant 
orphan  drug  designation  to  multiple  products  that  are  considered  to  be  the  “same  drug”  for  the  same  indication.  If  a 
competitor obtains an orphan drug designation for and approval of a product with orphan drug exclusivity for the same 
indication as one of our product candidates before we do and if the competitor’s product is the same drug, in the United 
States or a similar medicinal product, in the EU, as ours, we could be excluded from the market for a period of time. 

We also may not be able to maintain any orphan drug designations or exclusivities. For instance, orphan drug designations 
may be revoked if the FDA finds that the request for designation contained an untrue statement of material fact or omitted 
material information, or if the FDA finds that the product candidate was not eligible for designation at the time of the 
submission of the request. Even if we are able to receive and maintain orphan drug designations, we may ultimately not 
receive any period of regulatory exclusivity if our product candidates are approved. For instance, we may not receive 
orphan product regulatory exclusivity if the indication for which we receive FDA approval is broader than the orphan drug 
designation. Orphan exclusivity may also be lost for the same reasons that designation may be lost. Orphan exclusivity 
may further be lost if we are unable to assure a sufficient quantity of the product to meet the needs of patients with the rare 
disease or condition. 

Further,  even  if  we  do  receive  orphan  drug  exclusivity  upon  approval  of  a  product  candidate,  this  exclusivity  is  not 
absolute.  For  example,  if  a  competitive  product  that  is  the  same  drug or  a  similar  medicinal  product  as  Translarna  or 
another product candidate that has been granted orphan drug exclusivity is shown to be “clinically superior” to our product 
candidate as determined by the FDA or EMA, respectively, any orphan drug exclusivity we have obtained will not block 
the approval of such competitive product. Orphan exclusivity also would not block FDA from approving a drug that is the 
same as our product candidates for different indications or products that are different from ours for the same indication. 

108 

Moreover, marketing exclusivity would not prevent a provider from prescribing or using another drug off-label and third-
party payors may reimburse for products off-label even if not indicated for the orphan condition. 

The respective orphan designation and exclusivity frameworks in the United States and in the EU are subject to change, 
and any such changes may affect our ability to obtain, or the impact of obtaining, EU or United States orphan designations 
in the future. 

We  rely  on  non-patent  market  exclusivity  periods  under  the  Orphan  Drug  Act  to  commercialize  Emflaza  for  the 
approved indication in the United States and we may rely on non-patent market exclusivity periods for other product 
candidates in the future. Failure to maintain exclusivity periods would have a material adverse effect on our ability to 
commercialize our products, which in turn would have a material adverse effect on our business, financial statements 
and results of operations. 

As we presently have no patent rights to protect the approved use of Emflaza, we rely on non-patent market exclusivity 
periods under the Orphan Drug Act to commercialize Emflaza in the United States. 

As noted in the foregoing risk factor, generally, if a product with an orphan drug designation subsequently receives the 
first marketing authorization for the indication for which it has such designation, the product is entitled to a period of 
market exclusivity, which, subject to certain exceptions, precludes the FDA from approving another marketing application 
for the same drug for the same indication for that time period. As previously discussed, however, the protection provided 
by orphan drug exclusivity is limited and orphan drug exclusivity may be withdrawn. 

Emflaza’s  seven-year period of orphan drug exclusivity related to the treatment of DMD in patients five years and older 
expires in February 2024 while its orphan drug exclusivity related to the treatment of DMD in patients two years of age to 
less than five expires in June 2026. 

Under the Orphan Drug Act, during the seven-year exclusivity period, the FDA may not approve any other applications to 
market any drug considered the “same drug” as the drug with the orphan drug exclusivity for the same rare disease or 
condition,  except  in  limited  circumstances,  such  as  if  the  second  applicant  demonstrates  the  clinical  superiority  of  its 
product to the product with orphan drug exclusivity through a demonstration of superior safety, superior efficacy, or a 
major contribution to patient care. In addition, if a company seeks orphan drug designation for a drug considered the “same 
drug” as a drug previously approved for the orphan indication at issue, the FDA will not designate the “same drug” as an 
orphan drug unless the company articulates a plausible hypothesis of the clinical superiority of its drug to the approved 
drug, and, following such designation, if the previously approved drug has unexpired orphan drug exclusivity, the FDA 
will not approve the subsequent drug unless the sponsor demonstrates clinical superiority over the previously approved 
drug prior to approval. As a result, in the event that a competitive product that is the “same drug” as Emflaza is shown to 
be “clinically superior” to Emflaza as determined by the FDA, our orphan drug exclusivity will not block the approval of 
such competitive product. In addition, orphan drug exclusivity does not prevent the FDA from approving a different drug 
for the same disease or condition, or the same drug for a different disease or condition. 

In addition, we can lose any periods of granted orphan drug exclusivity under certain circumstances, such as if the FDA 
finds that the request for designation contained an untrue statement of material fact or omitted material information, or if 
the FDA finds that the product candidate was not eligible for designation at the time of the submission of the request. 
Orphan exclusivity may further be lost if we are unable to assure the availability of sufficient quantities of Emflaza to meet 
the needs of patients. 

Further, the Orphan Drug Act is subject to change, and any such changes may affect our ability to maintain the respective 
market exclusivity period under those laws. Any reduction or limitation to the marketing exclusivity periods for Emflaza 
would materially limit our ability to commercialize the product, which in turn would have a material adverse effect on our 
business, financial statements and results of operations. 

109 

All pharmaceutical products for which marketing authorization has been granted, including our products, are subject 
to extensive and rigorous governmental regulation and could be subject to restrictions or withdrawal from the market. 
We may also be subject to penalties if we fail to comply with regulatory requirements or if we experience unanticipated 
problems  with  our  products,  when  and  if  any  of  them  are  approved,  as  well  as  our  product  candidates  during 
development. 

We,  our  products  and  product  candidates,  our  operations,  our  facilities,  our  suppliers  and  our  contract  manufacturers, 
distributors, contract research organizations, clinical trial sites and contract testing laboratories are subject to extensive 
regulation by governmental authorities in the EEA, the United States, and other territories, with regulations differing from 
country to country. 

We are not permitted to market our product candidates in the EEA, the United States, or other territories until we have 
received  requisite  regulatory  approvals.  In  order  to  receive  and  maintain  such  approvals,  and  to  be  compliant  with 
regulatory authority requirements, we and our third-party service providers must comply on a continuous basis with a 
broad array of regulations and requirements. Depending on the stage of product development and whether a product is 
approved  these  requirements  may  relate  to  establishment  registration  and  product  listing,  the  payment  of  user  fees, 
manufacturing  processes,  risk  management  measures,  quality  and  pharmacovigilance  systems  (including  reporting  of 
manufacturing deviations and adverse events), pre- and post-approval clinical and pre-clinical data, labeling, packaging, 
advertising, marketing and promotional activities (including product sampling), record keeping, distribution, storage, and 
import and export of pharmaceutical products. Any regulatory approval of any of our products or product candidates, once 
obtained, may be withdrawn. For example, our marketing authorization for Translarna for the treatment of nmDMD in the 
EEA is subject to annual review and renewal by the European Commission following reassessment by the EMA of the 
benefit-risk balance of the authorization, as well as the specific obligation to conduct and report the results of Study 041. 
After approving a drug, the FDA may withdraw product approval if compliance with regulatory standards is not maintained 
or if safety problems occur after the product reaches the market. Requirements for additional clinical trials and studies to 
confirm safety and effectiveness may be imposed as a condition of marketing approval. In addition, the FDA requires 
surveillance programs to monitor approved products that have been commercialized, as well as REMS, and the agency has 
the power to require changes in labeling or to prevent further marketing and distribution of a product. For example, we 
were obligated to perform certain FDA post-marketing requirements in connection with our marketing authorization for 
Emflaza in the United States, including pre-clinical and clinical safety studies. Additionally, our marketing authorizations 
for Translarna, Tegsedi and Waylivra in Brazil and our marketing authorization for Translarna in Russia are subject to 
renewal  every  five years.  There  is  no  guarantee  that  we  will  be  able  to  complete  our  post-marketing  obligations  in 
accordance with the established timetables. Failure to complete the required studies in accordance with the established 
timetables or failure to provide the requisite periodic reports on the status of post-marketing studies in the absence of good 
cause could result in an enforcement action. Accordingly, we and others with whom we work must continue to expend 
time, money, and effort in all areas of regulatory compliance, including manufacturing and distribution. 

For additional information with respect to the risks related to renewal of our marketing authorization in the EEA, see the 
risk factor titled “Our marketing authorization in the EEA for Translarna for the treatment of nmDMD is a “conditional 
marketing authorization” that requires annual review and renewal by the European Commission following reassessment 
by the EMA of the benefit-risk balance of the authorization and is further conditioned upon our ability to satisfy the specific 
obligation to conduct and report results from Study 041 by the end of the third quarter of 2022, and, as such, there is 
ongoing risk that we may be unable to maintain such authorization. If we are unable to obtain renewal of such marketing 
authorization in any future renewal cycle, we could lose all, or a significant portion of, our ability to generate revenue 
from sales of Translarna, whether pursuant to a commercial or an EAP program, which would have a material adverse 
effect on our business, financial performance and results of operations.” 

We are required to submit safety and other post-market information and reports, implement pharmacovigilance plans, and 
comply with cGMP requirements related to manufacturing including, quality control, quality assurance and complaints 
and corresponding maintenance of records and documents, requirements regarding the distribution of samples to healthcare 
professionals and recordkeeping, among other things, in connection with the marketing authorizations described above 
and any future marketing authorizations we may receive. Application holders must further notify the FDA, and depending 
on the nature of the change, obtain FDA pre-approval for product and manufacturing changes. 

110 

Regulatory authorities, including the EMA and local regulatory authorities in EEA member states, subject a marketed 
product, its manufacturer and the manufacturing facilities to ongoing review and periodic inspections and the EMA is 
responsible  for  coordinating  inspections,  undertaken  by  the  competent  authorities  of  applicable  member  states,  of  our 
manufacturing  facilities  to  assess  whether  our  manufacturing,  and  other  procedures,  comply  with  cGMP.  Similar 
regulatory and inspection requirements apply in other jurisdictions including those imposed by the FDA in the United 
States. The FDA will typically inspect a manufacturer, including contract manufacturer organizations and clinical research 
sites, following acceptance of an NDA or BLA, which can delay FDA approval, especially if unsatisfactory inspection 
results are observed. Following approval, product sponsors and their contractors are subject to periodic unannounced FDA 
inspections  to  monitor  and  ensure  compliance  with  FDA’s  regulatory  requirements,  including  cGMPs.  If  an  FDA 
inspection were to occur and compliance issues at our facilities or at the facilities of our contract manufacturers or research 
organizations  were  identified,  it  could  also  result  in  disruption  of  production  or  distribution  of  a  product  or  product 
candidate, disruption, cancellation, or suspension of a study, or require substantial resources to correct. 

Even  if  marketing  authorization  of  a  product  candidate  is  granted,  the  approval  may  be  subject  to  limitations  on  the 
indicated uses for which the product may be marketed, the product may have labeling that includes significant restrictions, 
warnings, including black box warnings, and contraindications, the regulatory authorities may not approve label claims 
necessary for successful product marketing, or the approval may be subject to significant conditions of approval, including 
the requirement of a REMS. A regulatory authority also may impose requirements for costly post-marketing studies or 
clinical trials and surveillance to monitor the safety or efficacy of the product. In addition, the competent authorities of 
each EU member state and the FDA closely regulate the post-approval marketing and promotion of drugs to ensure drugs 
are  marketed  only  for  the  approved  indications  and  in  accordance  with  the  provisions  of  the  approved  labeling  and 
regulatory requirements. Such regulatory authorities can impose stringent restrictions on our communications regarding 
off-label  use  and  if  we  do  not  comply  with  the  laws  governing  promotion  of  approved  drugs,  we  may  be  subject  to 
enforcement action for off-label promotion. For example, violations of the FDCA relating to the promotion of prescription 
drugs may lead to civil and criminal penalties, investigations alleging violations of federal and state healthcare fraud and 
abuse laws, as well as state consumer protection laws. 

In addition, later discovery of previously unknown adverse events or other problems with our products, manufacturers or 
manufacturing processes, or failure to comply with regulatory requirements, both before and after product approval, may 
yield various results which could negatively affect our business, including: 

restrictions on such products, manufacturers or manufacturing processes; 
changes to or restrictions on the labeling or marketing of a product; 

• 
• 
•  modifications to promotional pieces; 
• 
issuance of corrective information; 
• 
clinical holds or termination of clinical trials; 
• 
changes in the way a product is administered; 
• 
liability for harm caused to patients or subjects; 
• 
adverse publicity, reputational harm, or the product becoming less competitive; 
• 
regulatory  authority  issuance  of  safety  alerts,  Dear  Healthcare  Provider  letters,  press  releases,  or  other 
communications containing warnings or other safety information about the product; 
restrictions on product distribution or use; 
requirements to implement a REMS; 
requirements to conduct post-marketing studies or clinical trials; 

• 
• 
• 
•  warning, cyber or untitled letters; 
•  withdrawal of the products from the market or marketing suspensions; 
• 
• 
• 
• 
• 
• 
• 

refusal to approve pending applications or supplements to approved applications that we submit; 
recall of products; 
fines, restitution or disgorgement of profits or revenues; 
suspension or withdrawal of marketing authorizations; 
refusal to permit the import or export of our products; 
product seizure or detention; 
injunctions; 

111 

the imposition of civil or criminal penalties; or 

• 
•  FDA  debarment,  suspension  and  debarment  from  government  contracts,  and  refusal  of  orders  under  existing 
government  contracts,  exclusion  from  federal  healthcare  programs,  consent  decrees,  or  corporate  integrity 
agreements. 

Non-compliance with regulatory requirements regarding safety monitoring or pharmacovigilance, and with requirements 
related  to  the  development  of  products  for  the  pediatric  population,  can  also  result  in  significant  financial  penalties. 
Similarly, failure to comply with regulatory requirements regarding the protection of personal information can also lead 
to significant penalties and sanctions. 

Not only will we be responsible for our own conduct, but we will also be responsible for the conduct of our employees, 
independent  contractors,  consultants,  commercial  partners,  manufacturers,  investigators,  and  contract  research 
organizations.  To  the  extent  that  any  of  these  third  parties  engage  in  intentional,  reckless,  negligent,  or  unintentional 
failures to comply applicable legal and regulatory requirements, we may be subject to regulatory enforcement action, legal 
actions and liability, and serious harm to our reputation. Moreover, it is possible for a whistleblower to pursue a False 
Claims Act case against us as a result of such third party conduct, even if the government considers the claim unmeritorious 
and declines to intervene, which could require us to incur costs defending against such a claim. 

Any  of  the  above  events  could  prevent  us  from  achieving  or  maintaining  market  acceptance  of  the  particular  product 
candidate, if approved, or could substantially increase the costs and expenses of developing and commercializing such 
product, which in turn could delay or prevent us from generating significant revenues from its sale. Any of these events 
could further have other material and adverse effects on our operations and business and could adversely impact our stock 
price and could significantly harm our business, financial condition, results of operations, and prospects. 

We are also subject to laws and license and registration requirements covering the distribution of marketed products. If we 
fail to comply with any of these requirements, we may be subject to action by regulatory agencies, which could negatively 
affect our business. Regulatory agencies may also change existing requirements or adopt new requirements or policies. 
We may be slow to adapt or may not be able to adapt to these changes or new requirements. Any new requirements could 
further prevent, limit or delay regulatory approval of product candidates, could limit marketability of approved products, 
or could impose additional burdensome and costly regulatory obligations. 

Commercialization of Translarna has been in, and is expected to continue to take place in, countries that tend to impose 
strict price controls, which may adversely affect our revenues. Failure to obtain and maintain acceptable pricing and 
reimbursement terms for Translarna for the treatment of nmDMD in the EEA and other countries where Translarna 
is available would delay or prevent us from marketing our product in such regions, which would adversely affect our 
business, results of operations, and financial condition. 

In some countries, particularly the member states of the EEA, the pricing of prescription pharmaceuticals is subject to 
strict governmental control. Each country in the EEA has its own pricing and reimbursement regulations and may have 
other regulations related to the marketing and sale of pharmaceutical products in the country. We generally will not be 
able to commence commercial sales of Translarna for the treatment of nmDMD pursuant to the marketing authorization 
granted by the European Commission in any particular member state of the EEA until we conclude the applicable pricing 
and reimbursement negotiations and comply with any licensing, employment or related regulatory requirements in that 
country. In some countries we may be required to conduct additional clinical trials or other studies of our product, including 
trials that compare the cost-effectiveness of our product to other available therapies in order to obtain reimbursement or 
pricing  approval.  We  may  not  be  able  to  conclude  pricing and  reimbursement  negotiations  or  comply  with  additional 
regulatory requirements in the countries in which we seek to commercialize Translarna on a timely basis, or at all. 

The pricing and reimbursement process varies from country to country and can take a substantial amount of time from 
initiation to completion. Pricing negotiations may continue after reimbursement has been obtained. We cannot predict the 
timing of Translarna’s commercial launch in countries where we are awaiting pricing and reimbursement guidelines. While 
we have submitted pricing and reimbursement dossiers with respect to Translarna for the treatment of nmDMD in many 
EEA countries, we have only received both pricing and reimbursement approval on terms that are acceptable to us in a 
limited number of countries. 

112 

The price that is approved by governmental authorities in any country pursuant to commercial pricing and reimbursement 
processes may be significantly lower than the price we are able to charge for sales under our reimbursed EAP programs 
and various forms of national “market access agreements” may need to be entered into to achieve reimbursement. In some 
instances, reimbursement may be subject to challenge, reduction or denial by the government and other payors. 

For example, in France, EAP and commercial sales of a product can begin while pricing and reimbursement rates are under 
discussion with the applicable government health programs. In the event that the negotiated price of the product is lower 
than the amount reimbursed for sales made prior to the conclusion of price negotiations, we may become obligated to 
repay such excess amount to the applicable government health program. We will make such retroactive reimbursement, if 
any, following the conclusion of price negotiations with the applicable government health authority. 

Further,  based  on  unsustainable  economics  imposed  by  the  arbitration  board  in  Germany  upon  the  conclusion  of  an 
arbitration process in 2016 with us and the German Federal Association of the Statutory Health Insurances, we delisted 
Translarna  from  the  German  pharmacy  ordering  system,  effective  April 1,  2016.  While  some  patients  and  healthcare 
professionals in Germany have been able to access Translarna through a reimbursed importation pathway possible under 
German law, there can be no assurance that other patients or healthcare professionals in Germany will be successful doing 
so or, if initially successful, that any or all will continue to be successful. We were required to reimburse payors in Germany 
the difference between the commercial price of Translarna and the price established by the arbitration board in Germany 
for sales made in Germany after December 2015, other than sales made pursuant to the reimbursed importation pathway. 

Political, economic and regulatory developments may further complicate pricing and reimbursement negotiations and there 
can be considerable pressure by governments and other stakeholders on prices and reimbursement levels, including as part 
of  cost  containment  measures.  For  example,  these  factors  influenced  the  length  of  our  pricing  and  reimbursement 
negotiations in England, which took place between mid-2014 to mid-2016, and culminated in a temporary managed access 
agreement between us, National Health Services England, the National Institute for Health and Care Excellence, or NICE, 
NorthStar clinical network and the patient organizations Muscular Dystrophy UK and Action Duchenne. The managed 
access agreement establishes the clinical details surrounding the use of Translarna, including the terms and conditions of 
a confidential financial arrangement and the collection of further data on the efficacy of Translarna for the treatment of 
nmDMD with NICE guidance, before future funding decisions are taken. 

In addition, adverse clinical and regulatory developments may exacerbate these risks, including the developments noted 
in the foregoing risk factor titled, “ACT DMD did not meet its primary efficacy endpoint, and there is substantial risk that 
regulators will not agree with our interpretation of the results of ACT DMD and the totality of clinical data from our trials 
in  Translarna  for  the  treatment  of  nmDMD,  which  would  have  a  material  adverse  effect  on  our  business,  financial 
performance and results of operations.” 

Reference pricing used by various EU member states and parallel distribution, or arbitrage between low-priced and high-
priced member states, can further reduce prices and revenues. Publication of discounts by third-party payors or authorities 
may lead to further pressure on prices or reimbursement levels within the country of publication and other countries. 

If  we  fail  to  successfully  secure  and  maintain  pricing  and  reimbursement  coverage  for  Translarna  or  are  significantly 
delayed in doing so or if burdensome conditions are imposed by private payers, government authorities or other third-party 
payors on such reimbursement, planned launches in the affected countries will be delayed and our business, results of 
operations and financial condition could be adversely affected. 

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

Healthcare providers, physicians and third-party payors play a primary role in the recommendation and prescription of any 
products or product candidates, including Translarna and Emflaza, for which we have obtained or may obtain marketing 
approval. Our arrangements with customers, healthcare providers and professionals and third-party payors may expose us 
to  broadly  applicable  fraud  and  abuse,  transparency  and  other  healthcare  laws  and  regulations  that  may  constrain  the 

113 

business or financial arrangements and relationships through which we market, sell and distribute our products for which 
we obtain marketing authorization. 

Failure to maintain a comprehensive and effective compliance program, and to integrate the operations of any acquired 
businesses into a combined comprehensive and effective compliance program on a timely basis, could subject us to a range 
of regulatory actions that could adversely affect our ability to commercialize our products and could harm or prevent sales 
of the affected products, or could substantially increase the costs and expenses of commercializing and marketing our 
products. 

Restrictions  and  reporting  requirements  under  applicable  U.S.  federal  and  state  healthcare  laws  and  regulations,  and 
equivalent laws and regulations in the EU and other countries in which we operate, include, and are not limited to, the 
following: 

•  Anti-corruption and anti-bribery laws and regulations, such as the U.S. Foreign Corrupt Practices Act, or FCPA, 
the UK Bribery Act of 2010, or Bribery Act, and similar statutes which have been adopted, or may be adopted in 
the future, by other countries in which we operate and with which we are or may be required to comply. 

•  Anti-kickback laws and regulations, including those applicable in the United States, the United Kingdom and 
other countries where we operate, which generally prohibit, among other things, persons from knowingly and 
willfully soliciting, offering, receiving or providing remuneration, directly or indirectly, in cash or in kind, to 
induce or reward either the referral of an individual for, or the purchase, order or recommendation of, any good 
or service, for which payment may be made in whole or in part under government funded healthcare programs. 
The U.S. federal statute imposes criminal penalties and has been broadly interpreted to apply to manufacturer 
arrangements with prescribers, purchasers and formulary managers, among others and many states have enacted 
equivalent state laws that apply not only to government payors but to commercial payors as well. 

•  False claim laws and regulations, including the U.S. False Claims Act and similar state laws, which may permit 
civil whistleblower or qui tam actions and may impose civil liability and criminal penalties on individuals and 
entities who submit, or cause to be submitted, false or fraudulent claims for payment to the government. Federal 
enforcement agencies have shown increased interest under the federal Anti-Kickback Stature and the federal civil 
False  Claims  Act  in  pharmaceutical  companies’  product  and  patient  assistance  programs,  including 
reimbursement and co-pay support services and donations to independent charitable patient assistance programs. 
A number of investigations into these programs have resulted in significant civil and criminal settlements. 
•  Federal price reporting laws, including the Medicaid drug rebate statute, which requires manufacturers of covered 
outpatient drugs to calculate and submit complex pricing information that is used as the basis for reimbursement 
of  certain  drugs  by,  and  payment  of  rebates  to,  the  Medicaid  program;  the  Medicare  Prescription  Drug, 
Improvement and Modernization Act of 2003, or Medicare Modernization Act, which requires manufacturers to 
calculate and report a drug’s Average Sales Price used to reimburse providers for physician-administered drugs 
under Medicare Part B; and the Veterans Health Care Act of 1992, which requires, manufacturers of covered 
drugs (including all drugs approved under an NDA) to calculate and report a Federal Ceiling Price and offer their 
covered  drugs  for  sale  at  no  more  than  that  price  to  the  Department  of  Veterans  Affairs,  the  Department  of 
Defense,  and  other  agencies. The  Veterans  Health  Care  Act  also  requires  manufacturers to  enter  into  pricing 
agreements with the Department of Health and Human Services to charge no more than a different ceiling price 
(derived  from  the  Medicaid  rebate percentage)  to  covered  entities  participating  in  the  340B  drug  discount 
program.  Failure  to  accurately  report  drug  pricing  or  provide  the  mandatory  discounts  may  subject  the 
manufacturer  to  specific  civil  monetary  penalties.  Failure  to  comply  with  the  Veterans  Health  Care  Act  also 
jeopardizes  payment  by  Medicaid  for  the  manufacturer’s  drugs.  Certain  states  have  also  enacted  drug  price 
transparency laws that require reporting of pricing information, including certain increases in a drug’s wholesale 
acquisition cost and the reasons causing the price increase. 

•  Laws  and  regulations  related  to  the  privacy,  security  and  transmission  of  individually  identifiable  health 
information, including HIPAA, as amended by the HITECH Act, and similar state laws, such as the California 
Consumer  Privacy  Act.  For  example,  HIPAA,  as  amended  by  the  HITECH  Act,  and  their  implementing 
regulations, impose obligations, including mandatory contractual terms, with respect to safeguarding the privacy, 
security  and  transmission  of  protected  health  information,  and  may  impose  criminal  and  civil  liability  for 
violations of those obligations. In addition, international data protection laws including the European General 
Data Protection Regulation, and supplementary member state, United Kingdom, European Economic Area, and 

114 

Swiss legislation may apply to some or all of the clinical or other protected data obtained, transmitted, or stored 
from those territories. These laws require specific, freely given and fully informed consent to be obtained from 
patients  or  clinical  study  participants.  There  are  also  other  requirements  for  lawful  processing,  including 
transparency  obligations,  data  minimization  requirements,  data  transfer  and  compliance  obligations  with 
individuals’ stringent rights to access their personal data and to otherwise control the processing of their personal 
data. There are data breach notification obligations, to supervisory authorities and to individuals, where there are 
potential  risks  to  them  arising  from  the data  breach.  These  laws  impose high  regulatory  fines  in  the  event  of 
breach of processing requirements of up to 4% of global annual turnover or EUR 20 million (whichever is the 
higher amount). Further certain privacy laws and genetic testing laws may apply directly to our operations and/or 
those  of  our  collaborators  and  may  impose  restrictions  on  our  use  and  dissemination  of  individuals’  health 
information. 

•  HIPAA  also  imposes  liability,  including  criminal  liability, for,  among  other  actions,  knowingly  and  willfully 
executing, or attempting to execute, a scheme to defraud or to obtain, by means of false or fraudulent pretenses, 
representations  or  promises,  any  of  the  money  or  property  owned  by,  or  under  the  custody  or  control  of,  a 
healthcare benefit program, regardless of whether the payor is public or private, in connection with the delivery 
or  payment for  healthcare  benefits,  knowingly  and  willfully  embezzling  or  stealing  from  a  healthcare  benefit 
program,  willfully  obstructing  a  criminal  investigation  of  a  healthcare  offense  and  knowingly  and  willfully 
falsifying,  concealing,  or  covering  up  by  any  trick  or  device  a  material  fact  or  making  any  materially  false 
statements in connection with the delivery of, or payment for, healthcare benefits, items, or services relating to 
healthcare matters. Notably, the Affordable Care Act amended the intent requirement of certain of these criminal 
statutes under HIPAA so that a person or entity no longer needs to have actual knowledge of the statute, or the 
specific intent to violate it, to have committed a violation. 

•  Laws  and  regulations  governing  the  advertising  and  promotion  of  medicinal  products,  interactions  with 
physicians and patients, misleading and comparative advertising and unfair commercial practices. For example, 
legislation adopted by individual EU member states that may apply to the advertising and promotion of medicinal 
products require that promotional materials and advertising in relation to medicinal products comply with the 
product’s Summary of Product Characteristics, or SmPC, as approved by the competent authorities. The SmPC 
provides information to physicians concerning the safe and effective use of the medicinal product. Promotion of 
indications not covered by the SmPC is specifically prohibited. 

•  Laws and regulations regulating off-label promotion of medicinal products, which is prohibited in the EU. The 
applicable  laws  at  EU  level  and  in  the  individual  EU  member  states  also  prohibit  the  direct-to-consumer 
advertising of prescription-only medicinal products. Violations of the rules governing the promotion of medicinal 
products  in  the  EU  could  be penalized  by  administrative measures,  fines  and  imprisonment.  These  laws  may 
further limit or restrict the advertising and promotion of our products to the general public and may also impose 
limitations on our promotional activities with healthcare professionals. 

•  Laws and regulations in the United States, including the FDCA and other laws and regulations, that prohibit us 
from promoting any of our FDA approved products for off-label uses and that require compliance with FDA’s 
advertising  and  promotional  requirements.  For  example,  the  FDA  requires  that  all  product  advertising  and 
promotion  be  consistent  with  the  FDA  approved  label,  be  truthful  and  non-misleading,  be  adequately 
substantiated, and have fair balance between product benefit claims and risks, among other requirements. This 
means, for example, that we cannot make claims about the use of our marketed products or their relative benefits 
compared  to  other  treatments  outside  of  their  FDA  approved  indications  and  label  and  without  adequate 
comparative  studies,  and  we  would  not  be  able  to  discuss  or  provide  information  on  off-label  uses  or  safety 
benefits of such products in a promotional context. While physicians may choose to prescribe products for uses 
that are not described in the product’s labeling and for uses that differ from those tested in clinical studies and 
approved  by  the  regulatory  authorities,  we  are  prohibited  from  marketing  and  promoting  the  products  for 
indications and uses that are not specifically approved by the FDA. Should the FDA or other regulatory authorities 
determine that our activities constituted the promotion of off-label use or a violation of its other promotional and 
marketing standards, we could face significant enforcement action and substantial penalties, including, but not 
limited to action to prevent us from distributing those products for the off-label use and could impose fines and 
penalties on us and our executives, and such a determination could also trigger civil or criminal liability under 
other applicable laws in the United States. 

•  Laws and regulations requiring that we disclose publicly payments made to certain healthcare professionals and 
healthcare organizations, including in certain EU member states and the United States. For example, in the United 

115 

States,  under  the  federal  Physician  Payments  Sunshine  Act  requirements,  manufacturers  of  drugs,  devices, 
biologics and medical supplies must report information related to certain payments and other transfers of value 
made to or at the request of covered recipients, such as physicians, certain other healthcare professionals, and 
teaching  hospitals,  as  well  as  physician  and  immediate  family  ownership  and  investment  interests  in  such 
manufacturers. A number of U.S. states and other countries have enacted their own transparency requirements 
that obligate manufacturers to report different types of spending related to physicians, certain hospitals and other 
healthcare organizations, and other covered recipients. 

In addition, interactions between pharmaceutical companies and physicians are also governed by industry self-regulation 
codes  of  conduct  and  physicians’  codes  of  professional  conduct.  In  the  United  States,  some  state  laws  require 
pharmaceutical companies to comply with these industry and physician codes and the relevant compliance guidance for 
pharmaceutical  manufacturers  promulgated  by  the  federal  government.  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 in the EU. The provision of benefits or advantages to physicians is also governed by the 
national laws of the EU member states, as well as codes of conduct issued by self-regulatory industry bodies. Moreover, 
agreements with physicians must often be the subject of prior notification and approval by the physician’s employer, their 
competent  professional  organization,  and  the  competent  authorities  of  the  individual  EU  member  states.  These 
requirements are provided in the national laws, industry codes, or professional codes of conduct, applicable in the EU 
member states. 

Efforts to ensure that our business arrangements with third parties will comply with applicable healthcare laws, regulations, 
transparency  requirements  and  self-regulatory  codes  have  and  will  continue  to  involve  substantial  costs.  We  cannot 
guarantee  that  we,  our  employees,  our  consultants,  our  third-party  contractors,  or  the  physicians  or  other  providers  or 
entities with whom we expect to do business, are or will be in compliance with all federal, state and ex-U.S. regulations 
and codes. It is possible that governmental authorities could conclude that our business practices may not comply with 
current  or  future  statutes,  regulations  or  case  law  involving  applicable  fraud  and  abuse  or  other  healthcare  laws  and 
regulations. If our operations are found to be in violation of any of these laws or any other governmental regulations that 
may apply to us, we may be subject to significant civil, criminal and administrative penalties, damages, fines, exclusion 
from government funded healthcare programs, such as Medicare and Medicaid, reputational harm, and the curtailment or 
restructuring of our operations. Exclusion, suspension and debarment from government funded healthcare, procurement 
and non-procurement programs would adversely affect, perhaps materially, our ability to commercialize, sell or distribute 
any drug. Even if we were not determined to have violated these laws, government investigations into these issues typically 
require the expenditure of significant time and resources and generate negative publicity, which could also have an adverse 
effect on our business, financial condition and results of operations. 

Legislative and regulatory changes affecting the pharmaceutical industry or the healthcare system more broadly may 
increase the difficulty and cost for us to obtain or maintain marketing authorization of and commercialize our products 
and product candidates and affect the coverage and reimbursement we may obtain. 

Our industry is highly regulated and changes in law may adversely impact our business, operations, or financial results. In 
the United States and some ex-U.S. jurisdictions, there have been a number of legislative and regulatory changes and 
proposed changes regarding the healthcare system that could prevent or delay marketing authorization of Translarna or 
any of our other product candidates, restrict or regulate post-approval activities and affect our ability to profitably sell any 
products or product candidates, including Translarna and Emflaza, for which we have obtained, or may obtain, marketing 
authorization. 

Certain  provisions  of  enacted  or  proposed  legislative  changes  may  negatively  impact  coverage  and  reimbursement  of 
healthcare  items  and  services.  For  example,  in  the  United  States,  the  Medicare  Modernization  Act  changed  the  way 
Medicare covers and pays for pharmaceutical products. Cost reduction initiatives and other provisions of this legislation 
could  decrease  the  coverage  and  reimbursement  that  we  receive  for  any  approved  products.  While  the  Medicare 
Modernization Act applies only to drug benefits for Medicare beneficiaries, private payors often follow Medicare coverage 
policy  and  payment  limitations  in  setting  their  own  policies.  Therefore,  any  restrictions  to  coverage  or  reductions  in 
reimbursement  that  result  from  the  Medicare  Modernization  Act  may  result  in  a  similar  coverage  restriction  or 

116 

reimbursement reduction from private payors. In addition, private payors may implement coverage restrictions or payment 
reductions independently from federal programs such as Medicare. 

Similarly,  in  the  United  States,  the  Affordable  Care  Act  contains  provisions  that  may  reduce  the  profitability  of  drug 
products.  However,  legal  challenges  to  the  Affordable  Care  Act  may  contribute  to  the  uncertainty  of  the  ongoing 
implementation  and  impact  of  the  Affordable  Care  Act  and  also  underscore  the  potential  for  additional  reform  going 
forward. The Biden administration is expected to continue to take measures to further facilitate the implementation of the 
Affordable Care Act. We cannot assure that the Affordable Care Act, as currently enacted or as amended in the future, 
will not adversely affect our business and financial results. 

Promulgated and proposed regulatory changes could also affect coverage or reimbursement of our products and in 2016, 
CMS issued a final rule regarding the Medicaid drug rebate program, which among other things, revises the manner in 
which the “average manufacturer price” is to be calculated by manufacturers participating in the program and implements 
certain amendments to the Medicaid rebate statute created under the ACA. More recently, Congress amended the Medicaid 
statute, effective October 1, 2019, to exclude prices paid by secondary manufacturers for an authorized generic drug (but 
not a product approved under the BLA process) from the NDA holder’s AMP for the brand, thereby increasing the rebate 
amount and the 340B price for the brand. This was implemented by CMS in a final rule issued December 31, 2020.  The 
rule  also  expanded  the  definition  of  products  identified  as  “line  extensions”  and,  in  certain  circumstances,  required 
inclusion of patient copay assistance in Medicaid best price (effective January 1, 2023), thereby potentially increasing 
Medicaid rebates paid by manufacturers for such drugs.  340B program guidance regulations on civil monetary penalties 
for statutory violations, which had been finalized in early 2017 but deferred, recently also went into effect. On November 
27,  2020,  CMS  issued  an  interim  final  rule  implementing  a  Most  Favored  Nation  payment  model  under  which 
reimbursement for certain Medicare Part B drugs and biologicals will be based on a price that reflects the lowest per capita 
Gross  Domestic  Product-adjusted  (GDP-adjusted)  price  of  any  non-U.S.  member  country  of  the  Organisation  for 
Economic Co-operation and Development (OECD) with a GDP per capita that is at least sixty percent of the U.S. GDP 
per capita.  This rule now has been rescinded, but similar programs have been included in current proposed legislation. 

We anticipate that the U.S. Congress, administrative agencies, state legislatures and the private sector will continue to 
consider and may adopt healthcare policies intended to curb rising healthcare costs. These cost containment measures may 
include: 

• 
• 
• 
• 
• 
• 

• 

controls on government funded reimbursement for drugs; 
caps or mandatory discounts under certain government sponsored programs; 
controls on healthcare providers; 
challenges to the pricing of drugs or limits on reimbursement of specific products through other means; 
reform of drug importation laws and policies; 
expansion of use of managed care systems in which the healthcare providers contract to provide comprehensive 
healthcare for a fixed cost per person; and 
requirements or restrictions related to direct-to-consumer advertising or drug marketing practices. 

We are unable to predict what additional legislation, regulations or policies, if any, relating to the healthcare industry or 
third-party coverage and reimbursement may be enacted in the future or what effect such legislation, regulations or policies 
would have on our business. In particular, we are unable to predict what changes the Biden administration will implement 
through the U.S. Congress or future executive orders and how these would impact us. Any cost containment measures, 
including those listed above, or other healthcare system reforms that are adopted, could significantly decrease the available 
coverage and the price we might establish for our products, which would have an adverse effect on our net revenues and 
operating results.  Changes in FDA laws, regulations, and policies may also make it more difficult to obtain and maintain 
marketing authorizations.  

In the EU, similar political, economic and regulatory developments may affect our ability to profitably commercialize 
Translarna  and  our  product  candidates.  In  addition  to  continuing  pressure  on  prices  and  cost  containment  measures, 
legislative developments at the EU or member state level may result in significant additional requirements or obstacles 
that may increase our operating costs. We cannot predict how future changes relating to healthcare reform in the EU, the 
United States, or other territories, will affect our business. 

117 

Legislative  and  regulatory  proposals  have  also  been  made  to  expand  post-approval  requirements,  limit  regulatory 
exclusivity  periods  or  the  applicability  of  such  exclusivity  periods,  restrict  sales  and  promotional  activities  for 
pharmaceutical products and to otherwise encourage competition in the market and bring down drug prices, including 
proposals  related  to  drug  importation.  We  cannot  be  sure whether  additional  legislative  or  regulatory  changes  will  be 
enacted in any territory in which we are authorized, or become authorized, to market Translarna, Emflaza, or any of our 
other product candidates, or whether applicable regulations, guidance or interpretations will be changed, or what the impact 
of  such  changes  on  the  marketing  authorizations  of  our  products  or  product  candidates,  if  any,  may  be.  In  addition, 
increased  scrutiny  by  the  U.S.  Congress  of  the  FDA’s  approval  process  or  by  comparable  ex-U.S.  bodies  overseeing 
regulatory authorities in other territories may significantly delay or prevent marketing authorization, as well as subject us 
to  more  stringent  product  labeling  and  post-marketing  testing  and  other  requirements.  We  cannot  predict  how  future 
changes relating to pre- and post-marketing approval and requirements will affect our business. 

Risks Related to Our Business 

We may expend our resources to pursue a particular product, product candidate or indication and fail to capitalize on 
product candidates or indications that may be more profitable or for which there is a greater likelihood of success. 

We focus on products, research programs and product candidates for specific indications. As a result, we may forgo or 
delay  pursuit  of  opportunities  with  other  product  candidates  or  for  other  indications  that  later  prove  to  have  greater 
commercial potential. 

For example, in connection with our acquisition of Agilis, we paid upfront consideration comprised of $49.2 million in 
cash and 3,500,907 shares of our common stock. Agilis equityholders may become entitled to receive contingent payments 
from  us  based  on  the  achievement  of  certain  development,  regulatory  and  net  sales  milestones  as  well  as  based  upon 
a percentage of net sales of certain products. Additionally, we entered into a Rights Exchange Agreement, pursuant to 
which  we  issued  2,821,176  shares  of  our  common  stock  and  paid $36.9 million,  in  the aggregate,  to  the  Participating 
Rightholders in exchange for the cancellation and forfeiture by the Participating Rightholders of their rights to receive 
certain milestone-based contingent payments under the Agilis Merger Agreement. We may never realize the anticipated 
benefits of the acquisition of Agilis and by investing our resources in this product, we may be required to forgo or delay 
other opportunities. 

In addition, we have previously commenced clinical trials that were not successful for a number of reasons, including 
inconsistent or negative data and difficulties identifying qualified patients. Our resource allocation decisions may cause 
us to fail to capitalize on viable commercial products or profitable market opportunities. Our spending on current and 
future research and development programs and product candidates for specific indications may not yield any commercially 
viable products. 

Notwithstanding our large investments to date and anticipated future expenditures in proprietary technologies for both 
small-molecule  and  gene  therapy  drug  discovery,  to  date  we  have  been  granted  marketing  authorization  for  a  limited 
number of commercial products and have not achieved profitability. We may never realize a return on investment. We 
may not be able to successfully renew or satisfy the ongoing requirements of our current marketing authorizations for our 
current products and we may never successfully develop any other marketable drugs or indications using our scientific 
approach. As a result of pursuing the development of product candidates using our proprietary technologies, we may fail 
to  develop  product  candidates  or  address  indications  based  on  other  scientific  approaches  that  may  offer  greater 
commercial potential or for which there is a greater likelihood of success. Research programs to identify new product 
candidates  require  substantial  technical,  financial  and  human  resources.  These  research  programs  may  initially  show 
promise in identifying potential product candidates, yet fail to yield product candidates for clinical development. 

If we do not accurately evaluate the commercial potential or target market for a particular product candidate, we may 
relinquish valuable rights to that product candidate through collaboration, licensing or other royalty arrangements in cases 
in which it would have been more advantageous for us to retain sole development and commercialization rights to such 
product candidate. 

118 

We  contract  with  third  parties  for  the  manufacture  and  distribution  of  our  products  and  certain  of  our  product 
candidates, which may increase the risk that we will not have sufficient quantities of our products or product candidates, 
such  quantities  may  not  meet  the  applicable  regulatory  quality  standards,  or  such  quantities  at  an  acceptable  cost, 
which  could  delay,  prevent  or  impair  our  commercialization  or  development  efforts.  For  certain  of  our  product 
candidates, we may also directly engage in manufacturing, which will require significant expenditures and compliance 
with FDA’s manufacturing requirements. 

We have limited personnel with experience in drug manufacturing and currently rely on third parties to manufacture our 
products and certain product candidates on a clinical or commercial scale. We currently rely on third parties for supply of 
the  active  pharmaceutical  ingredients  used  in  all  of  our  products  and  product  candidates.  We  outsource  most  of  the 
manufacturing, packaging, labeling and distribution of our products and certain of our product candidates to third parties, 
including our commercial supply of Translarna and Emflaza. In 2021, we began cGMP manufacturing of clinical material 
at the Hopewell Facility for certain of our gene therapy product candidates other than PTC-AADC. We still rely on third-
party manufacturers to complete product testing for all of our gene therapy product candidates that we manufacture at the 
Hopewell Facility as well as to provide sufficient quantities of certain program materials that we have not yet transitioned 
to Hopewell. With respect to the Hopewell Facility, we are required to directly comply with the applicable regulatory 
authorities’ manufacturing requirements and are subject to inspection in the same way that our contract manufacturers are. 
Utilizing  our  own  manufacturing  will  require  a  significant  continued  investment  and  we  may  not  be  successful  in 
maintaining  our  own  manufacturing  capacity,  especially  given  the  complexities  of  gene  therapy  manufacturing.  For 
additional information, see the risk factor under “Risks Related to Our Gene Therapy Platform” titled, “We have limited 
experience manufacturing gene therapy products or product candidates on our own and could encounter problems and 
delays in operating our biologics manufacturing facility that could adversely affect our business.” 

We do not directly control manufacturing for most of our products and product candidates and we are dependent on and 
will continue to be dependent on, our contract manufacturers for compliance with cGMP or good distribution practice, or 
GDP,  or  similar  regulatory  requirements  outside  the  EU  and  the  United  States  for  manufacture  of  both  active  drug 
substances and finished drug products. Should we or our contract manufacturers fail to comply with these requirements, 
we and they could face significant regulatory and commercial consequences. For example, the FDA regularly inspects 
manufacturing and other drug/biologic facilities. Our manufacturers and manufacturing facilities must also be approved 
by the FDA pursuant to inspections that will be conducted after we submit our marketing applications to the agency and 
will be subject to continuing FDA and other regulatory authority inspections should we receive marketing approval. If we 
or our contract manufacturers cannot successfully manufacture material that conforms to our specifications and the strict 
regulatory requirements of the EU member state regulatory authorities, FDA, or other ex-U.S. regulatory agencies, we or 
they will not be able to secure and/or maintain regulatory approval for the manufacturing facilities, and we would not be 
able to secure and/or maintain, or may be delayed in securing regulatory approval of marketing applications or supplements 
for the applicable products or product candidates. In addition, we or third-party manufacturers or distributors may not be 
able to comply with cGMP or good distribution practice, or GDP, or similar regulatory requirements outside the EU and 
the United States. Our failure, or the failure of our third-party manufacturers or distributors, over whom we have no direct 
control, to comply with applicable regulations could result in sanctions being imposed on us, including fines, injunctions, 
civil penalties, delays, suspension or withdrawal of approvals, clinical holds or termination of clinical studies, warning or 
untitled letters, regulatory communications warning the public about safety issues with a product, import or export refusals, 
license  revocation,  seizures,  detentions,  or  recalls  of  product  candidates  or  product,  operating  restrictions,  criminal 
prosecutions or debarment, suits under the civil False Claims act, corporate integrity agreements, or consent decrees any 
of which could significantly and adversely affect supplies of our products or product candidates and our business, results 
of operations and financial condition could be materially adversely affected. 

In addition, we have no direct control over the ability of our contract manufacturers to maintain adequate quality control, 
quality  assurance  and  qualified  personnel.  Furthermore,  all  of  our  contract  manufacturers  are  engaged  with  other 
companies to supply and/or manufacture materials or products for such companies, which exposes our manufacturers to 
regulatory  risks  for  the  production  of  such  other  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 our contract 
manufacturers’ facilities. If the FDA, EU member state regulatory authorities or a comparable ex-U.S. regulatory agency 
do not approve these or our facilities for the manufacture of our product candidates or if it withdraws its approval in the 
future, we may need to find alternative manufacturing facilities, which would negatively impact our ability to develop, 

119 

obtain regulatory approval for or market our products or product candidates, if approved. There is also no guarantee that 
we would be able to find alternative manufacturing facilities or enter into agreements with alternative manufacturers on 
favorable terms. There may be limited manufacturers who would have the ability to manufacture our products and product 
candidates, especially our gene therapy product candidates. To the extent that we decide to manufacture our own clinical 
and commercial supply for our PTC-AADC program as an alternative source of supply, there is no guarantee that we will 
be able to cost-effectively produce sufficient quantities of our program materials. Moreover, any alternative manufacturers 
would  need  to  be  approved  by  FDA,  which  approval  is  not  guaranteed.  We,  accordingly,  may  not  be  able  to  make 
alternative manufacturing arrangements, which could adversely affect our products, product candidates, and our business, 
results of operations and financial condition. 

We currently rely on a single source for the production of some of our raw materials and we obtain our supply of the drug 
substance for Translarna from two third-party manufacturers. We engage two separate manufacturers to provide bulk drug 
product  for  Translarna.  We  have  a  relationship  with  three  manufacturers  that  are  capable  of  providing  fill  and  finish 
services for our finished commercial and clinical Translarna product. 

We  do  not  currently  have  any  agreements  with  third-party  manufacturers  for  the  long-term  commercial  supply  of 
Translarna or any of our product candidates, although we may seek to establish such arrangements in the future. In the 
event  that  we  are  unable  to  procure  supply  from  a  validated  manufacturer,  we  would  seek  to  identify  and  qualify 
replacement suppliers, however this process would likely delay our ability to supply Translarna to patients or advance our 
clinical trials. We may be unable to conclude agreements for commercial or clinical supply of Translarna with third-party 
manufacturers, or we may be unable to do so on acceptable terms. 

We  currently  have  contracts  with  multiple  pharmacy  and hospital  distributors  in  the  EU  that  distribute  Translarna  for 
limited commercial and EAP programs. We have engaged with third-party logistic providers, or 3PLs, which distribute 
Translarna for the majority of our commercial and EAP programs on our behalf.  

We obtain our supply of the drug substance for Emflaza through a third-party manufacturer that is currently the only third-
party  manufacturer qualified to  provide  Emflaza  drug  substance  for  use  in  the  United  States.  All  of  our  drug  product 
manufacturing,  processing  and  packaging  needs  for  Emflaza  tablet  and  suspension  product  are  fulfilled  through  two 
different exclusive supply agreements that we assumed in connection with our acquisition of Emflaza. We expect to fulfill 
all of our requirements for Emflaza tablets as well as secondary packaging of pre-filled Emflaza oral suspension bottles 
pursuant to one of these agreements, which has an automatic renewal provision subject to the termination rights of each 
party. We expect to fulfill all of our requirements for Emflaza suspension product pursuant to the other agreement. Through 
the seventh year anniversary of FDA approval of Emflaza, we are obligated to pay to the manufacturer of the Emflaza 
suspension product royalty payments, on a quarterly basis, based on a percentage (ranging from low to middle-low double 
digits) of, or a fixed payment with respect to, our annual net sales of suspension product in the United States, subject to 
reduction in accordance with the terms of the agreement. The royalty payments for the suspension product are subject to 
a minimum aggregate annual payment ranging from €0.5 million to €1.5 million per year. 

If our drug substance provider or either of our drug product manufacturers becomes unable to provide drug substance or 
manufacture Emflaza product in sufficient quantities to meet projected demand, future sales could be adversely affected, 
which in turn could have a detrimental impact on our ability to maintain our marketing authorization in the United States 
and on our ability to commercialize Emflaza, which in turn would have a material adverse effect on our business, financial 
results and results of operations. Further, as we presently have no patent rights to protect the approved use of Emflaza, we 
rely upon market exclusivity periods available to us under the Orphan Drug Act to commercialize Emflaza for DMD in 
the United States. As the holder of orphan exclusivity, we are required to assure the availability of sufficient quantities of 
Emflaza to meet the needs of patients. Failure to do so could result in loss of the drug’s orphan exclusivity in the United 
States, which would have a material adverse effect on our ability to generate revenue from sales of Emflaza. 

We utilize third parties for the commercial distribution of Emflaza, including a 3PL to warehouse Emflaza as well as 
specialty pharmacies to sell and distribute Emflaza to patients. The specialty pharmacies provide us with third-party call 
center  services  to  provide  patient  support  and  financial  services,  prescription  intake  and  distribution,  reimbursement 
adjudication,  and  ongoing  compliance  support. If  we  are  unable  to  effectively  manage  this  distribution  process,  the 
continuance of our commercial launch and sales of Emflaza may be delayed or compromised. 

120 

Pursuant to the Tegsedi-Waylivra Agreement, we have entered into a master supply agreement with Akcea whereby Akcea 
or its affiliates will manufacture and supply, or cause to be manufactured and supplied, Tegsedi and Waylivra in quantities 
sufficient  to  support  the  commercialization  of  Tegsedi  and  Waylivra  in  the  PTC  Territory.  This  is  currently  the  only 
manufacturing and supply agreement that we have entered into for the drug substance of Tegsedi and Waylivra. If the 
master supply agreement is terminated and we are unable to find an alternative third party contractor, we may encounter 
delays in manufacturing Tegsedi and Waylivra. 

We have a commercial manufacturing services agreement with MassBio to provide sufficient quantities of our PTC-AADC 
program  materials  to  meet  anticipated  clinical  trial  and  commercial  scale  demands.  This  is  currently  the  only 
manufacturing services agreement that we have entered into for PTC-AADC. If the commercial manufacturing services 
agreement  is  terminated  and  we  are  unable  to  find  an  alternative  third  party  contractor,  we  may  encounter  delays  in 
manufacturing PTC-AADC. 

Even if we are able to establish and maintain arrangements with third-party manufacturers and distributors, reliance on 
such service providers as well as the use of specialty pharmacies and a call center entails additional risks, including: 

• 
• 
• 
• 

• 

• 

• 

• 
• 

reliance on the third party for regulatory compliance and quality assurance; 
the possible breach of the manufacturing agreement by the third party; 
the possible misappropriation of our proprietary information, including our trade secrets and know-how; 
the possibility of commercial supplies of our products not being distributed to commercial vendors or end users 
in a timely manner, resulting in lost sales; 
the  possibility  of  clinical  supplies  not  being  delivered  to  clinical  sites  on  time,  leading  to  clinical  trial 
interruptions; 
the possibility of third-party resources not being devoted in the manner necessary to satisfy our requirements 
within the expected time frame; 
the possibility of third parties not providing us with accurate or timely information regarding their inventories, 
the number of patients who are using our products, or serious adverse events and/or product complaints regarding 
our products; 
the possibility of third parties being unable to satisfy their financial obligations to us or to others; and 
the  possible  termination  or  nonrenewal  of  a  critical  agreement  by  the  third  party  at  a  time  that  is  costly  or 
inconvenient to us. 

Many additional factors could cause production or distribution interruptions with the manufacture and distribution of any 
of our products and product candidates, including human error, natural disasters, labor disputes, acts of terrorism or war, 
equipment  malfunctions,  contamination,  supply  chain  disruption,  including  disruptions  caused  by  the  COVID-19 
pandemic, or raw material shortages. We have experienced delays in receiving certain raw materials in connection with 
supply  chain  disruptions  caused  by  the  COVID-19  pandemic,  however,  these  delays  did  not  affect  or  delay  our 
manufacturing given our existing inventories for such materials.  If the supply chain disruptions caused by the COVID-19 
pandemic creates more prolonged delays, the supplies of our products or products candidates may be significantly and 
adversely affected and our business, results of operations and financial condition could be materially adversely affected. 

Our  products  and  product  candidates  and  any  other  products  that  we  may  develop  may  compete  with  other  product 
candidates and products for access to manufacturing facilities. There are a limited number of manufacturers that operate 
under cGMP regulations and that might be capable of manufacturing for us. In addition, changes in cGMP regulations 
could negatively impact our ability or the ability of our contract manufacturers to complete the manufacturing process of 
our products and our product candidates in a compliant manner on the schedule we require for commercial and clinical 
trial use, respectively. 

If we or the third parties that we engage to manufacture product for our commercial sales, preclinical tests and clinical 
trials should, prior to the time that we have validated alternative providers, cease to continue to do so for any reason, we 
likely would experience delays in our ability to supply Translarna, Emflaza, Tegsedi or Waylivra to patients or in our 
ability to advance our clinical trials while we identify and qualify replacement suppliers and we may be unable to obtain 
replacement supplies on terms that are favorable to us. In addition, if we are not able to obtain adequate supplies of our 

121 

products or product candidates or the drug substances used to manufacture them, we will lose commercial sales revenue 
and it will be more difficult for us to develop our product candidates and compete effectively. 

We or our contract manufacturers may also encounter other impediments or difficulties that could adversely affect our 
products,  product  candidates,  and  our  business,  results  of  operations  and  financial  condition.  For  example,  we  or  our 
manufacturers may experience shortages in raw materials and components, not be able to scale up manufacturing capacities 
to support more advanced clinical trials or product commercialization, may not be able to qualify or validate facilities, 
equipment, and processes, or may not be able to obtain or develop the necessary technological capabilities, either through 
knowledge  transfer  or  independent  development.  To  the  extent  that  any  contract  manufacturers  develop  proprietary 
manufacturing processes or procedures, should we need to change manufacturers, we may not be able to transfer such 
know-how to a new manufacturer. In such a case, the new manufacturer would need to invest substantial time, money, and 
effort to develop its own processes and procedures, which would require FDA approval. 

Third parties might illegally distribute and sell counterfeit or unfit versions of our products that do not meet our rigorous 
manufacturing and testing standards. A patient who receives a counterfeit or unfit drug may be at risk for a number of 
dangerous health consequences. Our reputation and business could suffer harm as a result of counterfeit or unfit drugs sold 
under our brand name. In addition, thefts of inventory at warehouses, plants or while in-transit, which are not properly 
stored and which are sold through unauthorized channels, could adversely impact patient safety, our reputation and our 
business. 

Our current and anticipated future dependence upon others for the manufacture and distribution of Translarna, Emflaza, 
Tegsedi, Waylivra and certain of our product candidates may adversely affect our business, financial condition, results of 
operations and limit our ability to grow including our ability to develop product candidates and commercialize our products 
that receive regulatory approval on a timely and competitive basis. 

We  rely  on  third  parties  to  conduct  our  preclinical  and  clinical  trials,  and  those  third  parties  may  not  perform 
satisfactorily, including failing to meet deadlines for the completion of such trials. 

We do not independently conduct preclinical or clinical trials for our products or product candidates. We rely on third 
parties, such as contract research organizations, clinical data management organizations, medical institutions and clinical 
investigators, to perform this function. While we have agreements governing the activities of such third parties, we have 
limited influence and control over their actual performance and activities. For instance, our third-party service providers 
are not our employees, and except for remedies available to us under our agreements with such third parties we cannot 
control  whether  or  not  they  devote  sufficient  time  and  resources  to  our  ongoing  clinical,  non-clinical,  and  preclinical 
programs. If these third parties do not successfully carry out their contractual duties, meet expected deadlines or conduct 
our preclinical studies or clinical trials in accordance with regulatory requirements or our stated protocols, if they need to 
be replaced or if the quality or accuracy of the data they obtain is compromised due to the failure to adhere to our protocols, 
regulatory requirements or for other reasons, our trials may be repeated, extended, delayed, or terminated, we may not be 
able to obtain, or may be delayed in obtaining, marketing approvals for our product candidates, we may not be able to, or 
may be delayed in our efforts to, successfully  commercialize our product candidates, or we or they may be subject to 
regulatory  enforcement  actions.  As  a  result,  our  results  of  operations  and  the  commercial  prospects  for  our  product 
candidates would be harmed, our costs could increase and our ability to generate revenues could be delayed. To the extent 
we  are  unable  to  successfully  identify  and  manage  the  performance  of  third-party  service  providers  in  the  future,  our 
business may be materially and adversely affected. Further, any of these third parties may terminate their engagements 
with us at any time. If we need to enter into alternative arrangements, it would delay our product development activities. 

Our reliance on these third parties for clinical development activities reduces our control over these activities but does not 
relieve  us  of  our  responsibilities.  For  example,  we  remain  responsible  for  ensuring  that  each  of  our  clinical  trials  is 
conducted in accordance with the general investigational plan and protocols for the trial. Moreover, the FDA requires us 
to comply with standards, commonly referred to as GCP 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, integrity and confidentiality of 
trial participants are protected. We also are required to register ongoing clinical trials and post the results of completed 
clinical trials on a government-sponsored database, ClinicalTrials.gov, within certain timeframes. Failure to do so can 
result in fines, adverse publicity and civil and criminal sanctions. In addition, we will be required to report certain financial 

122 

interests of our third-party investigators if these relationships exceed certain financial thresholds or meet other criteria. 
The FDA or comparable ex-U.S. regulatory authorities may question the integrity of the data from those clinical trials 
conducted  by  investigators  who  may  have  conflicts  of  interest.  We  must  further  ensure  that  our  preclinical  trials  are 
conducted in accordance with good laboratory practices, or GLPs, as appropriate. Regulatory authorities enforce these 
requirements through periodic inspections of trial sponsors, clinical and preclinical investigators, and trial sites. Similar 
GCP  and  transparency  requirements  apply  in  the  EU.  Failure  to  comply  with  the  applicable  regulatory  requirements, 
including with respect to clinical trials conducted outside the EU and United States, can also lead regulatory authorities to 
refuse to accept into account clinical trial data submitted as part of a marketing application, as well as other regulatory 
consequences, as further described above. 

For example, in the first half of 2013 inspectors acting at the request of the EMA conducted GCP inspections of selected 
clinical sites from our completed Phase 2b clinical trial of Translarna for the treatment of nmDMD and our clinical trial 
site  relating  to  our  then  pending  marketing  authorization  application  for  approval  of  Translarna  for  the  treatment  of 
nmDMD.  Following  these  inspections,  we  received  inspection  reports  containing  a  combination  of  critical  and  major 
findings. These findings related to waivers we granted to admit patients to our Phase 2b clinical trial of Translarna for the 
treatment of nmDMD in advance of formal approval of protocol amendments that would have established their eligibility 
for the trial, as well as our oversight of our trial sites and the completeness or sufficiency of clinical trial documentation. 
In  response  to  these  findings,  we  described  to  the  EMA  the  enhanced  internal  procedures  and  controls  we  have 
implemented, and the internal quality assurance department we have established, since the conclusion of our Phase 2b 
clinical trial of Translarna for the treatment of nmDMD. In addition, we proposed corrective action plans to address the 
inspectors’ specific findings. If we do not meet our commitment to the corrective actions we proposed to the EMA, we 
may face additional consequences, including rejection of data or other direct action by national regulatory authorities, 
which  could  require  us  to  conduct  additional  clinical  trials  or  other  supportive  studies  to  maintain  our  marketing 
authorization in the EEA for Translarna for the treatment of nmDMD or to obtain full approval from the EMA. 

Furthermore, third parties that we rely on for our clinical development activities may also have relationships with other 
entities, some of which may be our competitors. If these third parties do not successfully carry out their contractual duties, 
meet expected deadlines or conduct our clinical trials in accordance with regulatory requirements or our stated protocols, 
we will not be able to obtain, or may be delayed in obtaining, marketing authorizations for our product candidates and will 
not  be  able  to,  or  may  be  delayed  in  our  efforts  to,  successfully  commercialize  our  product  candidates.  Our  product 
development costs will increase if we experience delays in testing or obtaining marketing authorizations. 

We also rely on other third parties to store and distribute drug supplies for our clinical trials. Any performance failure on 
the  part  of  our  distributors  could  delay  clinical  development  or  marketing  authorizations  of  our  products  or  product 
candidates  or  commercialization  of  our  products,  producing  additional  losses  and  depriving  us  of  potential  product 
revenue. 

We currently depend, and expect to continue to depend, on collaborations with third parties for the development and 
commercialization of some of our products and product candidates. If those collaborations are not successful, we may 
not be able to capitalize on the market potential of these products and product candidates. 

For each of our product candidates, we plan to evaluate the merits of retaining commercialization rights for ourselves or 
entering into selective collaboration arrangements with leading pharmaceutical or biotechnology companies, such as our 
collaborations with Roche and the SMA Foundation, for our spinal muscular atrophy program, including Evrysdi. We 
have entered into arrangements with certain third parties to market or distribute Translarna for the treatment of nmDMD 
in certain countries and, as we continue to implement our commercialization plans for Translarna, we anticipate that we 
will  engage  additional  third  parties  to  perform  these  functions  for  us  in  other  countries.  We  generally  plan  to  seek 
collaborators for the development and commercialization of product candidates that have high anticipated development 
costs, are directed at indications for which a potential collaborator has a particular expertise, or involve markets that require 
a  large  sales  and  marketing  organization  to  serve  effectively.  Our  likely  collaborators  for  any  marketing,  distribution, 
development, licensing or broader collaboration arrangements may include: large and mid-size pharmaceutical companies, 
regional and national pharmaceutical companies and/or biotechnology companies. 

123 

We will have limited control over the amount and timing of resources that our collaborators dedicate to the development 
or commercialization of our product candidates and our collaborators will be subject to the same product development and 
commercialization risks that we are subject to. Our ability to generate revenues from these arrangements will depend on 
our  collaborators’  desire  and  ability  to  successfully  perform  the  functions  assigned  to  them  in  these  arrangements.  In 
particular,  the  commercial  success  of  Evrysdi  will  depend  on  the  success  of  Roche’s  commercialization  program. 
Furthermore, the successful development of another product candidate from our spinal muscular atrophy program will 
depend  on  the  success  of  our  collaborations  with  the  SMA  Foundation  and  Roche,  including  whether  Roche  pursues 
clinical development of any other compounds identified under the collaborations.  

Collaborations involving our products and product candidates, including our collaborations with the SMA Foundation and 
Roche, pose the following risks to us: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

collaborators have significant discretion in determining the efforts and resources that they will apply to  these 
collaborations; 
collaborators may not pursue development and commercialization of our products and product candidates or may 
elect not to continue or renew development or commercialization programs, based on clinical trial results, changes 
in the collaborators’ strategic focus or available funding, or external factors such as an acquisition that diverts 
resources or creates competing priorities; 
collaborators may delay clinical trials, provide insufficient funding for a clinical trial program, stop a clinical trial 
or abandon a product candidate, repeat or conduct new clinical trials or require a new formulation of a product 
candidate for clinical testing; 
collaborators could independently develop, or develop with third parties, products that replace or compete directly 
or indirectly with our products or product candidates if the collaborators believe that competitive products are 
more  likely  to  be  successfully  developed  or  can  be  commercialized  under  terms  that  are  more  economically 
attractive than ours; 
collaborators may fail to comply with the applicable regulatory requirements, subjecting them or us to potential 
regulatory enforcement action; 
a collaborator with marketing and distribution rights to one or more products may not commit sufficient resources 
to the marketing and distribution of such product or products; 
collaborators may not properly maintain or defend our intellectual property rights or may use our proprietary 
information in such a way as to invite litigation that could jeopardize or invalidate our intellectual property or 
proprietary information or expose us to potential litigation; 
collaborators may infringe the intellectual property rights of third parties, which may expose us to litigation and 
potential liability; 
disputes may arise between the collaborator and us as to the ownership of intellectual property arising during the 
collaboration; 

•  we may grant exclusive rights for our products or product candidates to our collaborators, which would prevent 

• 

• 

us from collaborating with others, or from using our products or product candidates ourselves; 
disputes may arise between the collaborators and us that result in the delay or termination of the collaboration, 
which  may  include  ending  research,  development or  commercialization  activities  for  our  products  or  product 
candidates or that result in costly litigation or arbitration that diverts management attention and resources; and 
collaborations may be terminated and, if terminated, may result in a need for additional capital to pursue further 
development or commercialization of the applicable product candidates. 

Collaboration agreements may not lead to development or commercialization of product candidates in the most efficient 
manner or at all. If a collaborator of ours were to be involved in a business combination, the continued pursuit and emphasis 
on our product development or commercialization program could be delayed, diminished or terminated. 

We may rely on third parties to perform many essential services for any products that we commercialize, including 
services  related  to  warehousing  and  inventory  control,  distribution,  government  price  reporting,  customer  service, 
accounts receivable management, cash collection, and pharmacovigilance and adverse event reporting. If these third 
parties fail to perform as expected or to comply with legal and regulatory requirements, our ability to commercialize 
our product candidates will be significantly impacted and we may be subject to regulatory sanctions. 

124 

We may retain third-party service providers to perform a variety of functions related to the sale and distribution of our 
product candidates, key aspects of which will be out of our direct control. These service providers may provide key services 
related to warehousing and inventory control, distribution, customer service, accounts receivable management, and cash 
collection. If we retain a service provider, we would substantially rely on it as well as other third-party providers that 
perform services for us, including entrusting our inventories of products to their care and handling. If these third-party 
service providers fail to comply with applicable laws and regulations, fail to meet expected deadlines, or otherwise do not 
carry out their contractual duties to us, or encounter physical or natural damage at their facilities, our ability to deliver 
product to meet commercial demand would be significantly impaired and we may be subject to regulatory enforcement 
action. 

In addition, we may engage third parties to perform various other services for us relating to pharmacovigilance and adverse 
event  reporting,  safety  database  management,  fulfillment  of  requests  for  medical  information  regarding  our  product 
candidates and related services. If the quality or accuracy of the data maintained by these service providers is insufficient, 
or these third parties otherwise fail to comply with regulatory requirements, we could be subject to regulatory sanctions. 

Additionally,  we  may  contract  with  a  third  party  to  calculate  and  report  pricing  information  mandated  by  various 
government programs. If a third party fails to timely report or adjust prices as required, or errors in calculating government 
pricing information from transactional data in our financial records, it could impact our discount and rebate liability, and 
potentially subject us to regulatory sanctions or False Claims Act lawsuits. 

Our business and operations would suffer in the event of computer system failures, cyber-attacks or a deficiency in our, 
or our collaborators’ or third-party vendors’, cyber-security. 

We collect, store and transmit large amounts of confidential information, including personal information, operational and 
financial  transactions  and  records,  clinical  trial  data  and  information  relating  to  intellectual  property,  on  internal 
information systems and through the information systems of collaborators and third-party vendors with whom we contract. 
Despite  our  implementation  of  security  measures,  including  implementing  the  National  Institute  of  Standards  and 
Technology cybersecurity framework, instituting a training and compliance program on cybersecurity for all employees 
and doing a yearly external audit and penetration test, these information systems are vulnerable to damage from computer 
viruses,  malware,  natural  disasters,  terrorism,  war,  telecommunication  and  electrical  failures,  cyber-attacks  or  cyber-
intrusions over the Internet or other mechanisms, attachments to emails, persons inside our organization, or persons with 
access  to  systems  inside  our  organization.  No  such  security  measures  can  eliminate  the  possibility  of  the  information 
systems’ improper functioning or the improper access or disclosure of confidential or personally identifiable information 
such as in the event of cyber-attacks. The risk of a security breach or disruption, particularly through cyber-attacks or 
cyber-intrusion,  including  by  computer  hackers,  criminals,  ex-U.S.  governments,  and  cyber  terrorists,  has  generally 
increased  as  the  number,  intensity  and  sophistication  of  attempted  attacks  and  intrusions  from  around  the  world  have 
increased. Additionally, outside parties may attempt to fraudulently induce employees, collaborators, or other third-party 
vendors to disclose sensitive information or take other actions, including making fraudulent payments or downloading 
malware, by using “spoofing” and “phishing” emails or other types of attacks. If such an event were to occur and cause 
interruptions in our operations, it could result in a material disruption of our clinical and commercialization activities and 
business operations, in addition to possibly requiring substantial expenditures of resources to remedy, despite our having 
a security risk insurance policy and disaster recovery and incident response plans. For example, the loss of clinical trial 
data from completed or ongoing or planned clinical trials could result in delays in our regulatory approval efforts and 
significantly increase our costs to recover or reproduce the data. To the extent that any disruption or security breach was 
to  result  in  a  loss  of  or  damage  to  our  data  or  applications,  or  inappropriate  disclosure  of  confidential  or  proprietary 
information,  we  could  incur  material  legal  claims  and  liability,  damage  to  our  reputation,  suffer  loss  or  harm  to  our 
intellectual property rights, face significant financial exposure, including incurring significant costs to remediate possible 
injury to the affected parties and the further research, development and commercial efforts of our products and product 
candidates could be delayed. 

125 

Product liability and other civil lawsuits against us could cause us to incur substantial liabilities and to limit clinical 
trials or commercialization of any current or future products. 

We face an inherent risk of product liability exposure related to the commercialization of our products and any product 
candidate that we may market or commercialize, any gene therapy product materials that we manufacture for third parties 
at the Hopewell Facility and in connection with the human clinical trials testing of our products and product candidates. If 
we  cannot  successfully  defend  ourselves  against  claims  that  our  product  candidates,  products  or  gene  therapy  product 
materials caused injuries, we will incur substantial liabilities. Regardless of merit or eventual outcome, liability claims 
may result in: 

• 
• 
• 

reduced resources of our management to pursue our business strategy; 
decreased demand for our products or any product candidates that we may develop; 
decreased demand for the gene therapy product materials that we manufacture for third parties at the Hopewell 
Facility; 
injury to our reputation and significant negative media attention; 
the inability to continue current clinical trials or begin planned clinical trials; 

• 
• 
•  withdrawal or reduced enrollment of clinical trial participants; 
• 
• 
• 
• 
• 
• 
• 

significant costs to defend the related claims/litigation; 
increased insurance costs, or an inability to maintain appropriate insurance coverage; 
substantial monetary awards to trial participants, patients and/or their families; 
loss of revenue; 
the inability to commercialize or to continue commercializing any products or product candidates; 
initiation of investigations and enforcement actions by regulators; and 
the  withdrawal  of  products  from  the  market,  product  recalls,  or  the  cessation  of  development  or  regulatory 
disapproval  of  product  candidates  or  withdrawal  of  approvals,  as  well  as  labeling, marketing, or promotional 
restrictions. 

Because emvododstat for COVID-19 is being developed under an emergency Declaration, we may be eligible for limited 
liability protection under the Public Readiness and Emergency Preparedness Act, or PREP Act.  The PREP Act provides 
limited  immunity  for  manufacturers  from  claims  for  losses  arising  out  of  the  administration  or  use  of  a  “covered 
countermeasure.” However, the PREP Act does not provide complete immunity as injured persons may still bring a suit 
for  “willful  misconduct”  under  some  circumstances.    The  PREP  Act  also  does  not  provide  immunity  against  federal 
enforcement  actions  or  claims  under  federal  law  for  equitable  relief.  “Covered  countermeasures”  include  “qualified 
pandemic or epidemic products”, such as those for COVID-19. For these immunities to apply, the Secretary of the U.S. 
Department of Health and Human Services, or HHS, must issue a declaration of a public health emergency, as was done 
for COVID-19. To be covered by PREP Act immunity, activities and products must further meet the criteria set forth in 
the HHS declaration of immunity from liability, and the therapeutic must be authorized by the FDA, or authorized for 
investigational or emergency use for the applicable emergency. The federal government has continuously revised its PREP 
Act declaration and has provided multiple advisory opinions regarding its interpretation of the PREP Act declarations 
throughout the COVID-19 pandemic.  Accordingly, interpretation of the scope of the PREP Act may change.  Additionally, 
the PREP Act may not provide adequate coverage or immunity for all potential claims related to our COVID-19 product 
candidate. 

We have product liability insurance that covers our commercial sales, sales pursuant to reimbursed EAP programs and 
clinical trials up to a $25.0 million annual aggregate limit, and subject to a per claim deductible. Our insurance limits may 
not be adequate to cover all liabilities and defense costs that we may incur. We may need to further increase our insurance 
coverage as we commercialize our products, or as and when we begin commercializing any other product candidate that 
receives marketing authorization. The cost of insurance coverage is highly variable, based on a wide range of factors. We 
may not be able to maintain insurance coverage at a reasonable cost or in an amount adequate to satisfy any liability or 
defense costs that may arise. 

In addition, we could be subject to other costly civil litigation, including contractual claims with respect to our expected 
manufacturing of gene therapy product materials for potential external customers. If our customers believe that we have 

126 

violated our contractual terms, they may seek reimbursement for the cost of our gene therapy product materials or other 
related losses, the cost of which could be significant. 

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

We are subject to numerous environmental, health and safety laws and regulations, including those governing laboratory 
procedures, manufacturing and the handling, use, storage, treatment and disposal of hazardous materials and wastes. Our 
operations currently, and may in the future, involve the use of hazardous and flammable materials, including chemicals 
and medical and biological materials, and produce hazardous waste products. Even if we contract with third parties for the 
disposal of these materials and wastes, we cannot eliminate the risk of contamination or injury from these materials. In the 
event of contamination or injury resulting from our use of hazardous materials or disposal of hazardous wastes, we could 
be held liable for any resulting damages, and any liability could exceed our resources. 

Although we maintain workers’ compensation insurance to cover us for costs and expenses, we may incur due to injuries 
to our employees resulting from the use of hazardous materials, this insurance may not provide adequate coverage against 
potential liabilities. We also maintain liability insurance for some of these risks, but our liability policy excludes pollution 
and has an aggregate coverage limit of $11.0 million. 

In addition, we may incur substantial costs in order to comply with current or future environmental, health and safety laws 
and regulations. These current or future laws and regulations may impair our research, development or manufacturing and 
distribution efforts. Failure to comply with these laws and regulations also may result in substantial fines, penalties or 
other sanctions. 

Our future success depends on our ability to retain our chief executive officer and other key executives and to attract, 
retain and motivate qualified personnel. 

We  are  highly dependent  on  Dr. Stuart  W.  Peltz,  our  co-founder  and  Chief Executive  Officer,  and  the other principal 
members of our executive, commercial and scientific teams. Although we have formal employment agreements with each 
of our executive officers, these agreements do not prevent our executives from terminating their employment with us at 
any time. We do not maintain “key person” insurance on any of our executive officers. The loss of the services of any of 
these persons might impede the achievement of our research, development and commercialization objectives. 

Recruiting and retaining qualified scientific, clinical, manufacturing and sales and marketing personnel will also be critical 
to our success. Additionally, because the field of gene therapies and gene therapy manufacturing is new and complex, we 
might face a shortage of skilled individuals with substantial gene therapy and gene therapy manufacturing experience. As 
a result, competition for skilled personnel, including in gene therapy research and gene therapy manufacturing, is intense 
and the turnover rate can be high. We may not be able to attract and retain these personnel on acceptable terms given the 
competition among numerous pharmaceutical and biotechnology companies for similar personnel. We also experience 
competition for the hiring of scientific and clinical personnel from universities and research institutions. In addition, we 
rely on consultants and advisors, including scientific and clinical advisors, to assist us in formulating our research and 
development and commercialization strategy. Our consultants and advisors may be employed by employers other than us 
and may have commitments under consulting or advisory contracts with other entities that may limit their availability to 
us. 

We are in the process of expanding our development, regulatory, and sales and marketing capabilities, and as a result, 
we may encounter difficulties in managing our growth, which could disrupt our operations. 

In  connection  with  our  commercialization  plans  and  business  strategy,  including  our  continued  commercialization  of 
Translarna and Emflaza, our ongoing commercial launches of Tegsedi and Waylivra and, if approved, PTC-AADC and 
other product candidates, we have experienced and may to continue to experience significant growth in our employee base 
for  sales,  marketing,  operational,  managerial,  financial,  human  resources,  drug  development,  quality,  regulatory  and 
medical affairs and other areas. This growth has imposed and will continue to impose significant added responsibilities on 
members of management, including the need to recruit, hire, retain, motivate and integrate additional employees, including 

127 

employees who joined us in connection with any of our acquisitions or other strategic transactions. Also, our management 
may have to divert a disproportionate amount of its attention away from our day-to-day activities and devote a substantial 
amount  of  time  to  managing  these  growth  activities,  including  any  applicable  integration.  To  manage  our  recent  and 
anticipated future growth, we must continue to implement and improve our managerial, operational and financial systems, 
expand our facilities and continue to recruit and train additional qualified personnel. Due to our limited financial resources 
and the limited experience of our management team in managing a company with such growth, we may not be able to 
effectively manage the expansion of our operations or recruit and train additional qualified personnel. In addition, we may 
need to adjust the size of our workforce as a result of changes to our expectations for our business, which can result in 
diversion of management attention, disruptions to our business, and related expenses. For example, following our receipt 
of the Refuse to File letter from the FDA in 2016, we implemented a reorganization of our operations in March 2016 that 
resulted in a one-time charge for the related work-force reduction. The physical expansion of our operations may lead to 
significant costs and may divert our management and business development resources. Any inability to manage growth 
could delay the execution of our business plans or disrupt our operations. 

Risks Related to our Intellectual Property 

If we are unable to obtain and maintain patent protection for our technology and products, or if the scope of the patent 
protection is not sufficiently broad, our competitors could develop and commercialize technology and products similar 
or  identical  to  ours,  and  our  ability  to  successfully  commercialize  our  technology  and  products  may  be  adversely 
affected. 

Our success depends in large part on our ability to obtain and maintain patent protection or other intellectual property 
rights in the United States and other countries with respect to our proprietary technology and products. One primary way 
that we seek to protect our proprietary position is by filing patent applications in the United States and in certain ex-U.S. 
jurisdictions related to our novel technologies, product and product candidates that are important to our business. This 
process is expensive and time-consuming, and we may not be able to file and prosecute all necessary or desirable patent 
applications at a reasonable cost or in a timely manner. It is also possible that we will fail to identify patentable aspects of 
our research and development output or miss an opportunity to file a patent application. Moreover, if we license technology 
or product candidates from third parties in the future, these license agreements may not permit us to control the preparation, 
filing and prosecution of patent applications, or to maintain or enforce the patents, covering this intellectual property. 
These agreements could also give our licensors the right to enforce the licensed patents without our involvement, or to 
decide  not  to  enforce  the  patents  at  all.  Therefore,  in  these  circumstances,  these  patents  and  applications  may  not  be 
prosecuted and enforced in a manner consistent with the best interests of our business. 

The patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex legal 
and factual questions and has in recent years been the subject of much litigation. As a result, the issuance, scope, validity, 
enforceability and commercial value of our patent rights are highly uncertain. Our pending and future patent applications 
may not result in patents being issued which protect our technology or products, in whole or in part, or which effectively 
prevent  others  from  commercializing  competitive  technologies  and  products.  Changes  in  either  the  patent  laws  or 
interpretation of the patent laws in the United States and other countries may diminish the value of our patents or narrow 
the scope of our patent protection. 

The laws of ex-U.S. countries may not protect our rights to the same extent as the laws of the United States. For example, 
patent law in many countries restricts the patentability of methods of treatment of the human body more than U.S. law 
does.  In  addition,  we  may  not  pursue  or  obtain  or  be  able  to  pursue  or  obtain  patent  protection  in  all  major  markets. 
Assuming  the  other  requirements  for  patentability  are  met,  currently,  the  first  to  file  a  patent  application  is  generally 
entitled to the patent. However, prior to March 16, 2013, in the United States, the first to invent was entitled to the patent. 
Publications of discoveries in the scientific literature often lag behind the actual discoveries, and patent applications in the 
United States and other jurisdictions are typically not published until 18 months after filing, or in some cases not at all. 
Therefore, we cannot know with certainty whether we were the first to make the inventions claimed in our patents or 
pending patent applications, or that we were the first to file for patent protection of such inventions. In addition, the Leahy-
Smith America Invents Act of 2011, or the Act, which reformed certain patent laws in the U.S., may create additional 
uncertainty. The significant changes engendered by the Act include switching from a “first-to-invent” system to a “first-

128 

to-file” system, and the implementation of new procedures that permit competitors to challenge our patents in the USPTO 
after grant, including inter partes review and post grant review. 

Moreover, we may be subject to a third party anonymously submitting prior art to a patent office or may become involved 
in  addressing  patentability  objections  based  on  third-party  submission  of  references,  or  may  become  involved  in 
oppositions, derivation proceedings, reexamination, inter partes review, post grant review, interference proceedings or 
other patent office proceedings or litigation, in the United States or elsewhere, challenging our patent rights or the patent 
rights of others. An adverse determination in any such submission, proceeding or litigation could reduce the scope of, or 
invalidate, our patent rights, allow third parties to commercialize our technology or products and compete directly with 
us, without payment to us, or result in our inability to manufacture or commercialize products without infringing third-
party patent rights. In addition, if the breadth or strength of protection provided by our patents and patent applications is 
threatened, it could dissuade companies from collaborating with us to license, develop or commercialize our product or 
current or future product candidates. 

Even if our patent applications issue as patents, they may not issue in a form that will provide us with any meaningful 
protection, prevent competitors from competing with us or otherwise provide us with any competitive advantage. Our 
competitors may be able to circumvent our owned or licensed patents by developing similar or alternative technologies or 
products  in  a  non-infringing  manner.  In  addition,  other  companies  may  attempt  to  circumvent  any  regulatory  data 
protection or market exclusivity that we obtain under applicable legislation, which may require us to allocate significant 
resources to prevent such circumvention. Legal and regulatory developments in the EU and elsewhere may also result in 
clinical trial data and other information, that would ordinarily be treated as trade secret, submitted as part of a marketing 
authorization application becoming publicly available. The EMA Policy on publication of clinical data and other such 
information, as well as the current application of EU freedom of information regulations, could impact our proprietary 
information (comprising both clinical and non-clinical data and other information) that would normally be maintained by 
a  regulatory  body  as  commercially  confidential.  Such  developments  could  enable  other  companies  to  circumvent  our 
intellectual property rights and use our clinical trial data or other information to obtain marketing authorizations in the EU 
and in other jurisdictions where we have not been able to obtain any intellectual property or regulatory protection, resulting 
in loss of market share. Such developments may also require us to allocate significant resources or engage in litigation to 
prevent other companies from circumventing or violating our intellectual property rights. Our attempts to prevent third 
parties from circumventing our intellectual property and other rights may ultimately be unsuccessful. We may also fail to 
take the required actions or pay the necessary fees to maintain our patents. 

For example, during 2015, we were notified by the EMA that it had received from another pharmaceutical company a 
request under Regulation (EC) No 1049/2001 seeking access to aspects of our marketing authorization for Translarna for 
the treatment of nmDMD. Following the decision of the EMA to release such documentation with only minimal redactions 
we initiated litigation before the General Court of the EU to prevent disclosure of this information. In the first quarter of 
2018, the Court ruled in favor of the EMA, allowing the EMA to release the documentation. We appealed the General 
Court’s decision to the CJEU but the CJEU dismissed our appeal in January 2020 and released the information to the 
requester. 

An issued patent may be challenged as to its inventorship, scope, validity or enforceability, and our owned and licensed 
patents may be challenged on such a basis in the courts or patent offices in the United States and abroad. Such challenges 
may  result  in  loss  of  exclusivity  or  freedom  to  operate  or  in  patent  claims  being  narrowed,  invalidated  or  held 
unenforceable, in whole or in part, which could limit our ability to stop others from using or commercializing similar or 
identical technology and products, or limit the duration of the patent protection of our technology and products. Given the 
amount of time required for the development, testing and regulatory review of new product candidates, patents protecting 
such candidates might expire before or shortly after such candidates are commercialized. As a result, our patent portfolio 
may not provide us with sufficient rights to exclude others from commercializing products similar or identical to ours. 

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

Competitors  may  infringe  our  patents,  trademarks,  copyrights,  trade  secrets  or  other  intellectual  property.  To  counter 
infringement or unauthorized use, we may be required to file a lawsuit and claims for damages, which can be expensive 

129 

and time consuming. Any claims we assert against perceived infringers could provoke these parties to assert counterclaims 
against us alleging that we infringe their intellectual property or defenses, such that they do not infringe our intellectual 
property or that our intellectual property is invalid or unenforceable. In addition, in a patent infringement proceeding, a 
court may decide that a patent of ours is invalid or unenforceable, in whole or in part, construe the patent’s claims narrowly 
or may refuse to stop the other party from using the technology at issue on the grounds that our patents do not cover the 
technology in question. 

Third parties may initiate legal proceedings alleging that our patents are invalid and unenforceable or that we are 
infringing their intellectual property rights, the outcome of which would be uncertain and could have a material adverse 
effect on the success of our business. 

Our commercial success depends upon our ability and the ability of our collaborators to develop, manufacture, market and 
sell  our  products  and  our  product  candidates  and  use  our  proprietary  technologies  without  infringing  the  intellectual 
property  and  other  proprietary  rights  of  third  parties.  There  is  considerable  intellectual  property  litigation  in  the 
biotechnology  and  pharmaceutical  industries,  and  we  may  become  party  to,  or  threatened  with,  future  adversarial 
proceedings  or  litigation  regarding  intellectual  property  rights  with  respect  to  our  products  and  technology,  including 
interference or derivation proceeding, inter partes  review or post-grant review proceedings before the U.S. Patent and 
Trademark  Office.  The  risks  of  being  involved  in  such  litigation  and  proceedings  may  also  increase  as  our  product 
candidates  are disclosed  while  approaching  commercialization,  and  as  we gain greater visibility  as  a  public  company. 
Third parties may assert infringement claims against us based on existing or future intellectual property rights. We may 
not be aware of all such intellectual property rights potentially relating to our product and our product candidates. Since 
patent applications in the United States and other jurisdictions are typically not published until 18 months after filing, or 
in some cases not at all, with new publications occurring continuously, there may be patents or patent applications relating 
to our product or our product candidates that we are unaware of. There may also be pending or future patent applications 
that,  if  issued,  would  block  us  from  commercializing  our  commercial  products.  Thus,  we  do  not  know  with  certainty 
whether any of our products or product candidates, or our commercialization thereof, would or would not infringe any 
third party’s intellectual property. 

If we are found to infringe a third party’s intellectual property rights, or in order to avoid or settle litigation, we could be 
required to obtain a license to continue developing and marketing our products and technology. However, we may not be 
able to obtain any required license on commercially reasonable terms or at all. Even if we were able to obtain a license, it 
could be non-exclusive, thereby giving our competitors access to the same technologies licensed to us, and could require 
us  to  make  substantial  payments.  We  could  be  forced,  including  by  court  order,  to  cease  commercializing  an  alleged 
infringing technology or product. In addition, we could be found liable for monetary damages, including treble damages 
and attorney’s fees if we are found to have willfully infringed a patent or other intellectual property right. A finding of 
infringement could prevent us from commercializing our products or our product candidates or force us to cease some of 
our business operations, which could materially harm our business. Claims that we have misappropriated the confidential 
information or trade secrets of third parties could have a similar negative impact on our business. 

For example, it is possible that one or more third parties might bring a patent infringement or other legal proceeding against 
us regarding Translarna or Emflaza. In order to successfully challenge the validity of any issued U.S. patent that may 
allegedly include ataluren or deflazacort within the scope of a granted claim, we would need to overcome that patent’s 
presumption of validity in district court or prove unpatentability by a preponderance of the evidence before the USPTO. 
There is no assurance that a court or the USPTO would find these claims to be invalid or unpatentable, respectively. In 
addition, we believe that the public notice given by our testing of ataluren in clinical trials for the purpose of seeking FDA 
approval would be a valid defense against any infringement claims in the United States prior to commercialization based 
on the availability of any statutory research exemptions. However, there can be no assurance that our interpretation of the 
exemption would be upheld. 

We may be subject to claims by third parties asserting that we or our employees have misappropriated their intellectual 
property, or claiming ownership of what we regard as our own intellectual property. 

Many of our employees were previously employed at universities or other biotechnology or pharmaceutical companies, 
including our competitors or potential competitors. Although we try to ensure that our employees do not use the proprietary 

130 

information or know-how of others in their work for us, we may be subject to claims that we or these employees have used 
or disclosed intellectual property, including trade secrets or other proprietary information, of any such employee’s former 
employer. Litigation may be necessary to defend against these claims. 

In  addition,  while  we  typically  require  our  employees  and  contractors  who  may  be  involved  in  the  development  of 
intellectual property to execute agreements assigning such intellectual property to us, we may be unsuccessful in executing 
such an agreement with each party who in fact develops intellectual property that we regard as our own. Our and their 
assignment agreements may not be self-executing or may be breached, and we may be forced to bring claims against third 
parties, or defend claims they may bring against us, to determine the ownership of what we regard  as our intellectual 
property. 

If we fail in prosecuting or defending any such claims, in addition to paying monetary damages, we may lose valuable 
intellectual  property  rights  or  personnel.  Even  if  we  are  successful  in  prosecuting  or  defending  against  such  claims, 
litigation could result in substantial costs and be a distraction to management. 

Intellectual property litigation could cause us to spend substantial resources and could distract our personnel from 
their normal responsibilities. 

Even if resolved in our favor, litigation or other legal proceedings relating to intellectual property claims may cause us to 
incur significant expenses and could distract our technical and management personnel from their normal responsibilities. 
In  addition,  there  could  be  public  announcements  of  the  results  of  hearings,  motions  or  other  interim  proceedings  or 
developments. If securities analysts or investors perceive these results to be negative, it could have a substantial adverse 
effect on the price of our common stock. Such litigation or proceedings could substantially increase our operating losses 
and reduce the resources available for development, sales, marketing or distribution activities. We may not have sufficient 
financial or other resources to adequately conduct such litigation or proceedings. Some of our competitors may be able to 
sustain the costs of such litigation or proceedings more effectively than we can because of their greater financial resources. 
Uncertainties resulting from the initiation and continuation of patent litigation or other proceedings could have a material 
adverse effect on our ability to compete in the marketplace. 

Without patent protection, our marketed products may face generic competition. 

Certain of the products we market have no or limited patent protection and, as a result, potential competitors face fewer 
regulatory barriers in introducing competing products. Without patent protection or other regulatory exclusivity, we may 
not be able to exclude others from, among other things, selling or importing similar products in any jurisdiction. In some 
instances, we may rely on trade secrets and other unpatented proprietary information to protect our commercial position 
with respect to such products, although we may be unable to provide adequate protection for our commercial position via 
these means. In other instances, we may need to rely on regulatory exclusivity to protect our commercial position. 

Furthermore, generic competition against a branded product often results in decreases in the prices at which the branded 
product can be sold, particularly when there is more than one generic product available in the marketplace. Third-party 
companies could also develop products that are similar, but not identical, to our marketed products, such as an alternative 
formulation of our product or an alternative formulation combined with a different delivery technology, and seek approval 
in the United States by referencing our products and relying, to some degree, on the FDA’s finding that our products are 
safe and effective in their approved indications. In addition, legislation enacted in the United States allows for, and in a 
few instances, in the absence of specific instructions from the prescribing physician, mandates the dispensing of generic 
products rather than branded products where a generic version is available. 

On February 9, 2017, the FDA approved the corticosteroid Emflaza for the treatment of patients 5 years and older with 
DMD. Although approved for other indications outside of the United States, this was the first approval for deflazacort in 
the United States and the first approval in the United States for the use of a corticosteroid to treat DMD. Emflaza’s  seven-
year period of orphan drug exclusivity related to the treatment of DMD in patients five years and older expires in February 
2024.  Emflaza’s orphan drug exclusivity related to the treatment of DMD in patients two years of age to less than five 
expires in June 2026.  

131 

We  rely  on  regulatory  exclusivity  for  Emflaza  and  currently  have  no  issued  patents  that  could  prevent  a  third-party 
company  from  seeking  to  introduce  a  generic  Emflaza  formulation  in  the  United  States  for  the  treatment  of  DMD  or 
another indication, and we may never be able to obtain such patent protection. Such third-party companies may also obtain 
patents covering a new deflazacort formulation or method of use. 

If  we  are  unable  to protect  the  confidentiality  of  our  trade  secrets,  our  business  and  competitive  position  would  be 
harmed. 

In addition to seeking patents and regulatory exclusivity for some of our technology and products, we also rely on trade 
secrets,  including  unpatented  know-how,  technology  and  other  proprietary  information,  to  maintain  our  competitive 
position.  More  particularly,  we  may  rely  on  trade  secrets  and  other  unpatented  proprietary  information  to  protect  our 
competitive position related to our products and product candidates, especially when patent protection is not obtainable. 
We seek to protect these trade secrets, in part, by entering into non-disclosure and confidentiality agreements with parties 
who  have  access  to  them,  such  as  our  employees,  corporate  collaborators,  outside  scientific  collaborators,  contract 
manufacturers, consultants, advisors, partners and other third parties. We also enter into confidentiality and invention or 
patent assignment agreements with our employees and consultants. However, we cannot guarantee that we have executed 
these agreements with each party that may have or have had access to our trade secrets or that the agreements we have 
executed will provide adequate protection. Any party with whom we have executed such an agreement may breach that 
agreement and disclose our proprietary information, including our trade secrets, and we may not be able to obtain adequate 
remedies for such breaches. Enforcing a claim that a party illegally disclosed or misappropriated a trade secret is difficult, 
expensive and time-consuming, and the outcome is unpredictable. In addition, some courts inside and outside the United 
States are less willing or unwilling to protect trade secrets. If any of our trade secrets were to be lawfully obtained or 
independently developed by a competitor, we would have no right to prevent them, or those to whom they communicate 
it,  from  using  that  technology  or  information  to  compete  with  us.  If  any  of  our  trade  secrets  were  to  be  obtained  or 
independently  developed  by  a  competitor,  our  competitive  position  would  be  harmed.  If  our  employees,  corporate 
collaborators, outside scientific collaborators, contract manufacturers, employees, consultants, advisors, partners and other 
third parties develop new inventions or processes related to our products independently, or jointly with us, that may be 
applicable to our products under development, disputes may arise about ownership or proprietary rights to those inventions 
and processes. Enforcing a claim that a third party illegally obtained and is using any of our inventions or trade secrets is 
expensive  and  time-consuming,  and  the  outcome  is  unpredictable.  In  addition,  courts  outside  of  the  United  States  are 
sometimes  less  willing  to  protect  trade  secrets.  Moreover,  our  competitors  may  independently  develop  equivalent 
knowledge, methods and know-how. 

We have not yet registered our trademarks in all of our potential markets, and failure to secure those registrations could 
adversely affect our business. 

Our trademark applications may be refused registration, and our registered trademarks may not be maintained or may be 
found  to  be  unenforceable.  During  trademark  examination  proceedings,  our  trademark  applications  may  be  rejected. 
Although we are given an opportunity to respond to those rejections, we may not be able to overcome them. In addition, 
in the U.S. Patent and Trademark Office and Trademark Offices in many other jurisdictions, third parties are given an 
opportunity  to  oppose  pending  trademark  applications  or  to  seek  cancellation  of  registered  trademarks.  Opposition  or 
cancellation proceedings may be filed against our trademarks, and our trademarks may not survive such proceedings. In 
addition, if we do not secure registrations for our trademarks, we may encounter difficulty enforcing our trademark rights 
against third parties in the jurisdictions where we do not have registered rights. 

If we are not able to obtain adequate trademark protection or regulatory approval for our brand names, we may be 
required to re-brand affected products, which could cause delays in getting such products to market and substantially 
increase our costs. 

To protect our rights in any trademark we intend to use for our products or product candidates, we may seek to register 
such trademarks. Trademark registration is territory-specific and we must apply for trademark registration in the United 
States as well as any other country where we intend to commercialize our product or product candidates. Failure to obtain 
trademark registrations may place our use of the trademarks at risk or make them subject to legal challenges, which could 
force us to choose alternative names for our product or product candidates. In addition, the FDA, and other regulatory 

132 

authorities  outside  the  United  States,  conduct  an  independent  review  of  proposed  product  names  for  pharmaceuticals, 
including an evaluation of the potential for confusion with other pharmaceutical product names for medications, which 
could result in medication errors in prescribing, dispensing and consumption. These regulatory authorities may also object 
to a proposed product name if they believe the name inappropriately makes or implies a therapeutic claim. If the FDA or 
other regulatory authorities outside the United States object to any of our proposed product names, we may be required to 
adopt alternative names for our product or product candidates. If we adopt alternative names, either because of our inability 
to obtain a trademark registration or because of objections from regulatory authorities, we would lose the benefit of our 
existing trademark applications and the rights attached thereto. Consequently, we may be required to expend significant 
additional resources in an effort to adopt a new product name that would be registrable under applicable trademark laws, 
not infringe the existing rights of third parties and be acceptable to the FDA and other regulatory authorities, which could 
cause delays in getting our products to market and substantially increase our costs. Furthermore, in the United States and 
many other jurisdictions, a trademark registration may be cancelled through cancellation or forfeiture proceedings brought 
by a third party or from non-use of the trademark in that jurisdiction.  We may not be able 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 product or 
our product candidates. 

Our rights to develop and commercialize PTC-AADC and our other gene therapy product candidates are subject, in 
part, to the terms and conditions of licenses granted to us by others. 

We  depend  upon  the  intellectual  property  rights  granted  to  us  under  licenses  from  third  parties  that  are  important  or 
necessary to the development of PTC-AADC for the treatment of AADC deficiency and our other gene therapy product 
candidates. In particular, we have in-licensed certain intellectual property rights and know-how from the NTU relevant to 
PTC-AADC for the treatment of AADC deficiency. Any termination of these licenses could result in the loss of significant 
or all rights licensed to us and could harm or prevent our ability to commercialize PTC-AADC for the treatment of AADC 
deficiency and our other gene therapy product candidates. Each of our existing gene therapy licensing agreements are 
exclusive but are limited to particular fields, such as AADC deficiency and are subject to certain retained rights.  

Our current gene therapy license agreements, including our agreement with NTU pursuant to which we have in-licensed 
certain intellectual property rights and know-how relevant to PTC-AADC for the treatment of AADC deficiency, or the 
License Agreement, impose various obligations, including certain payment obligations, including contingent payments to 
be made upon reaching certain development and regulatory milestones. If we fail to satisfy our obligations, the licensor 
may  have  the  right  to  terminate  the  agreement.  Disputes  may  arise  between  us  and  any  of  our  licensors  regarding 
intellectual property subject to such agreements and other issues. Such disputes over intellectual property that we have 
licensed  or  the  terms  of  our  license  agreements,  including  with  respect  to  PTC-AADC for  the  treatment  of  AADC 
deficiency, may prevent or impair our ability to maintain our current arrangements on acceptable terms, or at all, or may 
impair the value of the arrangement to us. Any such dispute could have a material adverse effect on our business and our 
ability to realize the anticipated benefits of our acquisition of Agilis. If we cannot maintain a necessary license agreement, 
including with respect to PTC-AADC for the treatment of AADC deficiency, or if the agreement is terminated, we may 
be unable to successfully develop and commercialize the affected product candidates. 

If we fail to comply with our obligations in our intellectual property licenses and funding arrangements with third 
parties, we could lose rights that are important to our business. 

We are a party to a number of license agreements and expect to enter into additional licenses in the future. Our existing 
licenses impose, and we expect that future licenses will impose, various diligence, milestone payment, royalty, insurance 
and other obligations on us. If we fail to comply with these obligations, the licensor may have the right to terminate the 
license, in which event we might not be able to market any product that is covered by these agreements, which could 
materially adversely affect the value of the product candidate being developed under such license agreement. Termination 
of these license agreements or reduction or elimination of our licensed rights may result in our having to negotiate new or 
reinstated licenses with less favorable terms or cause us to lose rights in important intellectual property or technology. 

We have also received grant funding for some of our development programs from philanthropic organizations and patient 
advocacy groups pursuant to agreements that impose development and commercialization diligence obligations on us. If 
we fail to comply with these obligations, the applicable organization could require us to grant to the organization exclusive 

133 

rights  under  certain  of  our  intellectual  property,  which  could  materially  adversely  affect  the  value  to  us  of  product 
candidates covered by that intellectual property even if we are entitled to a share of any consideration received by such 
organization in connection with any subsequent development or commercialization of the product candidates. 

Some  of  our  patented  technology  was  developed  with  U.S.  federal  government  funding.  When  new  technologies  are 
developed  with  U.S.  government  funding,  the  government  obtains  certain  rights  in  any  resulting  patents,  including  a 
nonexclusive license authorizing the government to use the invention for non-commercial purposes. These rights may 
permit the government to disclose our confidential information to third parties and to exercise “march-in” rights to use or 
allow third parties to use our patented technology. The government can exercise its march-in rights if it determines that 
action is necessary because we fail to achieve practical application of the U.S. government-funded technology, because 
action is necessary to alleviate health or safety needs, to meet requirements of federal regulations or to give preference to 
U.S. industry. In addition, U.S. government-funded inventions must be reported to the government and U.S. government 
funding must be disclosed in any resulting patent applications. Furthermore, our rights in such inventions are subject to 
government license rights and certain restrictions on manufacturing products outside the United States. 

Risks Related to our Common Stock 

Servicing the Convertible Notes requires a significant amount of cash. We may not have sufficient cash flow from our 
business to make payments on our debt, and we may not have the ability to raise the funds necessary to settle conversions 
of, or to repurchase, the Convertible Notes upon a fundamental change, which could adversely affect our business, 
financial condition and results of operations. 

In August 2015, we incurred indebtedness in the amount of $150.0 million in aggregate principal with additional accrued 
interest  under  the  2022  Convertible  Notes,  for  which  interest  is  payable  semi-annually  in  arrears  on  February 15  and 
August 15 of each year, beginning on February 15, 2016. The 2022 Convertible Notes will mature on August 15, 2022 
and we will be required to pay any outstanding principal amount of the 2022 Convertible Notes at that time, unless earlier 
converted, redeemed or repurchased in accordance with their terms prior to such date. As of February 15, 2022, until the 
close of business on the business day immediately preceding the maturity date, holders may convert their 2022 Convertible 
Notes at any time. Upon conversion, we will pay or deliver, as the case may be, cash, shares of our common stock or any 
combination  thereof  at  our  election.  In  September 2019,  we  incurred  indebtedness  in  the  amount  of $287.5 million  in 
aggregate principal with additional accrued interest under the 2026 Convertible Notes, for which interest is payable semi-
annually  in  arrears  on  March 15  and  September 15  of  each year,  beginning  on  March 15,  2020.  Our  ability  to  make 
scheduled payments of the principal of, to pay interest on or to refinance the Convertible Notes depends on our future 
performance, which is subject to economic, financial, competitive and other factors beyond our control. Our business may 
not generate cash flow from operations in the future sufficient to service our debt, including the Convertible Notes. If we 
are unable to generate cash flow, we may be required to adopt one or more alternatives, such as selling assets, restructuring 
debt or obtaining additional equity capital on terms that may be unfavorable to us or highly dilutive. Our ability to refinance 
our indebtedness will depend on the capital markets and our financial condition at the time we seek to refinance such 
indebtedness. 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. 

Upon conversion of the Convertible Notes, unless we elect to deliver solely shares of our common stock to settle such 
conversion (other than paying cash in lieu of delivering any fractional shares), we will be required to make cash payments 
in respect of the Convertible Notes being converted. However, we may not have enough available cash or be able to obtain 
financing at the time we are required to repurchase Convertible Notes, to pay the Convertible Notes at maturity or to pay 
cash upon conversions of Convertible Notes. In addition, our ability to repurchase Convertible Notes or to pay cash upon 
conversions of Convertible Notes may be limited by law, by regulatory authority or by agreements governing our future 
indebtedness. Our failure to repurchase Convertible Notes at a time when the repurchase is required by the applicable 
indenture, to make interest payments on the Convertible Notes when due under the applicable indenture or to pay any cash 
payable on future conversions of the Convertible Notes as required by the applicable indenture would constitute a default 
under each indenture governing the Convertible Notes. An event of default under the applicable indenture governing the 
Convertible Notes or the fundamental change itself could also lead to a default under agreements governing our future 
indebtedness. If the repayment of any such related indebtedness were to be accelerated after any applicable notice or grace 

134 

periods,  we may not have  sufficient  funds  to repay  the  indebtedness,  repurchase  the  Convertible  Notes,  make  interest 
payments on the Convertible Notes or make cash payments upon conversions of the Convertible Notes. 

In addition, we have reclassified all of the outstanding principal of the 2022 Convertible Notes as a current rather than 
long-term liability in accordance with applicable accounting rules, resulting in a material reduction of our net working 
capital. Similarly, even if holders of the 2026 Convertible Notes do not elect to convert their 2026 Convertible Notes, we 
could be  required  to  make  the  same  reclassification  under applicable  accounting  rules  of  the 2026  Convertible  Notes, 
which would result in a material reduction of our net working capital. Any of these factors could materially and adversely 
affect our business, financial condition and results of operations. 

Provisions in our corporate charter documents and under Delaware law could make an acquisition of us, which may 
be beneficial to our stockholders, more difficult and may prevent attempts by our stockholders to replace or remove our 
current management. 

Provisions in our corporate charter and our bylaws may discourage, delay or prevent a merger, acquisition or other change 
in control of us that stockholders may consider favorable, including transactions in which our stockholders might otherwise 
receive a premium for their shares. These provisions could also limit the price that investors might be willing to pay in the 
future for shares of our common stock, thereby depressing the market price of our common stock. In addition, because our 
board  of  directors  is  responsible  for  appointing  our  management  team,  these  provisions  may  frustrate  or  prevent  any 
attempts by our stockholders to replace or remove our current management by making it more difficult for stockholders to 
replace members of our board of directors. Among other things, these provisions: 

• 
• 
• 
• 

• 

• 
• 

• 

provide for a classified board of directors such that not all members of the board are elected at one time; 
allow the authorized number of our directors to be changed only by resolution of our board of directors; 
limit the manner in which stockholders can remove directors from the board; 
establish advance notice requirements for stockholder proposals that can be acted on at stockholder meetings and 
nominations to our board of directors; 
require that stockholder actions must be effected at a duly called stockholder meeting and prohibit actions by our 
stockholders by written consent; 
limit who may call stockholder meetings; 
authorize our board of directors to issue preferred stock without stockholder approval, which could be used to 
institute a “poison pill” that would work to dilute the stock ownership of a potential hostile acquirer, effectively 
preventing acquisitions that have not been approved by our board of directors; and 
require the approval of the holders of at least 75% of the votes that all our stockholders would be entitled to cast 
to amend or repeal certain provisions of our charter or bylaws. 

Moreover, because we are incorporated in Delaware, we are governed by the provisions of Section 203 of the Delaware 
General Corporation Law, which prohibits a person who owns in excess of 15% of our outstanding voting stock from 
merging or combining with us for a period of three years after the date of the transaction in which the person acquired in 
excess of 15% of our outstanding voting stock, unless the merger or combination is approved in a prescribed manner. 

The price of our common stock may be volatile and fluctuate substantially, which could result in substantial losses for 
purchasers of our common stock and lawsuits against us and our officers and directors. 

Our stock price has been and will likely continue to be volatile. The stock market in general and the market for smaller 
pharmaceutical  and  biotechnology  companies  in  particular  have  experienced  extreme  volatility  that  has  often  been 
unrelated to the operating performance of particular companies. As a result of this volatility, our stockholders may not be 
able to sell their common stock at or above the price at which they purchased it. The market price for our common stock 
may be influenced by many factors, including: 

• 

expectations  with  respect  to  our  gene  therapy  platform,  including  any  potential  regulatory  submissions  and 
potential approvals, including those related to PTC-AADC; 

135 

• 

• 

• 

• 

• 

• 
• 

the  commercialization  of  Evrysdi  and  the  development  of  the  SMA  program  with  Roche  and  the  SMA 
Foundation; 
any  developments  related  to  our  ability  or  inability  to  execute  our  commercialization  strategy  for  any  of  our 
products; 
our ability to resolve the matters set forth in the FDA’s denial of our appeal to the Complete Response Letter we 
received from the FDA in connection with our NDA for Translarna for the treatment of nmDMD, and our ability 
to perform additional clinical trials, non-clinical studies or CMC assessments or analyses at significant cost; 
our ability to maintain our marketing authorization for Translarna for the treatment of nmDMD in Brazil, Russia 
and in the EEA, which is subject to the specific obligation to conduct Study 041 and is also subject to annual 
review  and  renewal  by  the  European  Commission  following  reassessment  of  the  benefit-risk  balance  of  the 
authorization by the EMA; 
any developments related to Study 041, including with respect to design, timing, conduct, and enrollment, and 
developments with respect to any clinical or non-clinical trial required by other regulatory agencies, including 
the FDA for Translarna for the treatment of nmDMD; 
results of clinical trials of any other product candidate that we develop; 
announcements  by  us  or  our  competitors  of  significant  acquisitions,  licenses,  strategic  collaborations,  joint 
ventures, collaborations or capital commitments; 
negative publicity around our products or product candidates; 
other developments concerning our regulatory submissions; 

• 
• 
•  whether regulators in other territories agree with our interpretation of the results of ACT DMD; 
• 
• 

the success of competitive products or technologies; 
results of clinical trials of product candidates of our competitors, including negative results that investors may 
associate with our product candidates; 
regulatory or legal developments in the United States and other countries; 
developments or disputes concerning patent applications, issued patents or other proprietary rights; 
our ability to realize the benefits of our acquisitions or other business combinations; 
the recruitment or departure of key personnel; 
the loss of distributors, suppliers or manufacturers; 
the level of expenses related to any of our products, product candidates or clinical development programs; 
actual or anticipated changes in estimates as to financial results, development timelines or recommendations by 
securities analysts; 
variations in our financial results or those of companies that are perceived to be similar to us; 
announcements with respect to litigation; 
changes in the structure of healthcare payment systems; 

• 
• 
• 
•  market conditions in the pharmaceutical and biotechnology sectors; 
• 
• 

general economic, industry and market conditions; and 
the other factors described in this “Risk Factors” section. 

• 
• 
• 
• 
• 
• 
• 

Companies that have experienced volatility in the market price of their stock have frequently been the subject of securities 
class action and shareholder derivative litigation. For example, in 2018 we settled a securities class action lawsuit initiated 
against us and certain of our current and former executive officers during 2016, as well as derivative lawsuits brought 
against us, as a nominal defendant, certain of our current and former executive officers and certain of our current and 
former directors during 2017. We could be the target of other such litigation in the future. Class action and derivative 
lawsuits, whether successful or not, could result in substantial costs, damage or settlement awards and a diversion of our 
management’s resources and attention from running our business, which could materially harm our reputation, financial 
condition and results of operations. 

136 

We are currently incurring and expect to continue to incur increased costs as a result of operating as a public company, 
including compliance with Section 404 of the Sarbanes-Oxley Act of 2002, and our management is and will continue 
to be required to devote substantial time to compliance initiatives. In addition, the failure to establish and maintain 
adequate  finance  infrastructure  and  accounting  systems  and  controls  could  impair  our  ability  to  comply  with  the 
financial reporting and internal controls requirements for publicly traded companies. 

As a public company, we incur significant legal, accounting and other expenses that we did not incur as a private company. 
In addition, the Sarbanes-Oxley Act of 2002, or Sarbanes-Oxley, the Dodd-Frank Act, the listing requirements of Nasdaq 
and  other  applicable  securities  rules and  regulations  impose  various  requirements  on  public  companies,  including 
establishment  and  maintenance  of  effective  disclosure  and  financial  controls  and  corporate  governance  practices.  Our 
management and other personnel have and will need to continue to devote a substantial amount of time to these compliance 
initiatives. Moreover, these rules and regulations have and will continue to increase our legal and financial compliance 
costs and will continue to make some activities more time-consuming and costly. For example, these rules and regulations 
have made it more difficult and more expensive for us to obtain director and officer liability insurance. 

Pursuant to Section 404 Sarbanes-Oxley, or Section 404, we are required to furnish a report by our management on the 
effectiveness of our internal control over financial reporting and an attestation report on internal control over financial 
reporting  issued  by  our  independent  registered  public  accounting  firm.  Compliance  with  Section 404,  including 
documentation and evaluation of our internal control over financial reporting, is both costly and challenging. If we are not 
able to comply with the requirements of Section 404 in a timely manner each year, we could be subject to sanctions or 
investigations  by  the  SEC,  Nasdaq  or  other  regulatory  authorities  which  would  require  additional  financial  and 
management  resources  and  could  adversely  affect  the  market  price  of  our  common  stock.  Furthermore,  if  we  cannot 
provide reliable financial reports or prevent fraud, our business and results of operations could be harmed and investors 
could lose confidence in our reported financial information. 

Because we do not anticipate paying any cash dividends on our capital in the foreseeable future, capital appreciation, 
if any, will be our stockholders sole source of gain. 

We have never declared or paid cash dividends on our capital stock. We currently intend to retain all of our future earnings, 
if any, to finance the development and growth of our business. The terms of any future debt agreements may preclude us 
from paying dividends. As a result, capital appreciation, if any, of our common stock will be our stockholders sole source 
of gain for the foreseeable future. 

The issuance of additional shares of our common stock or the sale of shares of our common stock by our stockholders 
could dilute our stockholders’ ownership interest in the Company and could significantly reduce the market price of 
our common stock. 

Sales of a substantial number of shares of our common stock in the public market could occur at any time. These sales, or 
the perception in the market that the holders of a large number of shares intend to sell shares, could reduce the market 
price of our common stock. 

We have issued a significant number of equity awards under our equity compensation plans or as inducement grants to 
new hire employees pursuant to Nasdaq rules. The shares underlying these awards are registered on a Form S-8 registration 
statement. As a result, upon vesting these shares can be freely exercised and sold in the public market upon issuance, 
subject to volume limitations applicable to affiliates. The exercise of options and the subsequent sale of the underlying 
common stock or the sale of restricted stock upon vesting could cause a decline in our stock price. These sales also might 
make it difficult for us to sell equity securities in the future at a time and at a price that we deem appropriate. 

Certain of our employees, executive officers and directors have entered or may enter into Rule 10b5-1 plans providing for 
sales of shares of our common stock from time to time. Under a Rule 10b5-1 plan, a broker executes trades pursuant to 
parameters established by the employee, director or officer when entering into the plan, without further direction from the 
employee, officer or director. A Rule 10b5-1 plan may be amended or terminated in some circumstances. Our employees, 
executive officers and directors may also buy or sell additional shares outside of a Rule 10b5-1 plan when they are not in 
possession of material, nonpublic information. 

137 

Additionally, certain shares that we issued in connection with our acquisitions or other strategic transactions have not yet 
been sold and are currently restricted as a result of securities laws. These shares may be freely sold in the public market 
subject to any requirements and restrictions, including any applicable volume limitations, imposed by Rule 144 under 
the Securities Act. The sale or resale of these shares in the public market, or the market’s expectation of such sales, may 
result in an immediate and substantial decline in our stock price. Such a decline will adversely affect our investors and 
also might make it difficult for us to sell equity securities in the future at a time and at a price that we deem appropriate. 
Sales of substantial amounts of shares of our common stock or other securities by our stockholders or by us, including 
sales made under the Sales Agreement, pursuant to which we may offer and sell shares of our common stock having an 
aggregate offering price of up to $125 million from time to time, through the Sales Agent by any method that is deemed 
to be an “at the market” offering as defined in Rule 415(a)(4) promulgated under the Securities Act, or the issuance of 
shares of our common stock upon conversion of our outstanding Convertible Notes or any future securities convertible 
or exchangeable into our common stock or in connection with a strategic transaction or otherwise, could dilute our 
stockholders, lower the market price of our common stock and impair our ability to raise capital through the sale of 
equity securities. 

Item 1B.   Unresolved Staff Comments 

None. 

Item 2.   Properties 

Our principal facilities consist of approximately 126,000 square feet of research and office space located at 100, 200, 250 
and 400 Corporate Court, Middlesex Business Center,  South Plainfield, New Jersey, that we occupy under leases that 
expire in 2024, with two consecutive five-year renewal options to renew the leases after 2024 and at 4041 Hadley Road, 
South Plainfield New Jersey that we occupy under a lease that will expire in May 2022. Additionally, we entered into a 
lease agreement for approximately 103,000 square feet of laboratory and office space in Bridgewater, New Jersey.  The 
rental term for such facility commenced on May 1, 2020 with an initial term of seven years and two consecutive five year 
renewal periods at our option. We also have entered into a lease agreement for approximately 220,500 square feet of office, 
manufacturing and laboratory space at a facility located in Hopewell Township, New Jersey. The rental term for such 
facility commenced on July 1, 2020, with an initial term of fifteen years and two consecutive 10-year renewal periods at 
our option. We lease approximately 6,500 square feet of office space in Dublin, Ireland, that we occupy under a lease that 
expires  in  2024.  Additionally,  we  lease  approximately 5,000  square feet  of office  space  in  Sao  Paulo,  Brazil,  that we 
occupy under a lease that expires in 2025. We also lease additional office space in the U.S. and other countries to support 
our operations as a global organization, but these leases are not material to us.  

Item 3.   Legal Proceedings 

From time to time in the ordinary course of our business, we are subject to claims, legal proceedings and disputes. We are 
not currently aware of any material legal proceedings which we are a party to or of which any of our property is the subject. 

Item 4.   Mine Safety Disclosures 

None. 

138 

 
 
 
PART II 

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

Market Information 

Our common stock has been publicly traded on the Nasdaq Global Select Market under the symbol “PTCT” since June 20, 
2013. Prior to that time, there was no public market for our common stock. 

Holders 

As of February 18, 2022, there were 97 holders of record of our common stock. This number does not include beneficial 
owners whose shares are held in street name. 

Recent Sales of Unregistered Securities 

We did not sell any of our equity securities or any options, warrants, or rights to purchase our equity securities during the 
period covered by this Annual Report on Form 10-K that were not registered under the Securities Act of 1933, as amended, 
or the Securities Act, and that have not otherwise been described in a Current Report on Form 8-K or a Quarterly Report 
on Form 10-Q. 

Purchase of Equity Securities 

We did not purchase any of our registered equity securities during the period covered by this Annual Report on Form 10-K. 

Item 6.   [Reserved] 

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

The  following  discussion  and  analysis  is  meant  to  provide  material  information  relevant  to  an  assessment  of  the 
financial condition and results of operations of our company, including an evaluation of the amounts and certainty of cash 
flows from operations and from outside resources, so as to allow investors to better view our company from management’s 
perspective. The following discussion of our financial condition and results of operations should be read in conjunction 
with our financial statements and the notes to those financial statements appearing elsewhere in this Annual Report on 
Form 10-K.  This  discussion  contains  forward-looking  statements  that  involve  significant  risks  and  uncertainties.  As  a 
result of many factors, such as those set forth in Part I, Item 1A. Risk Factors, of this Annual Report on Form 10-K, our 
actual results may differ materially from those anticipated in these forward-looking statements. 

We  are  a  science-driven  global  biopharmaceutical  company  focused  on  the  discovery,  development  and 
commercialization of clinically differentiated medicines that provide benefits to patients with rare disorders. Our ability 
to innovate to identify new therapies and to globally commercialize products is the foundation that drives investment in a 
robust and diversified pipeline of transformative medicines. Our mission is to provide access to best-in-class treatments 
for patients who have few or no treatment options. Our strategy is to leverage our strong scientific and clinical expertise 
and global commercial infrastructure to bring therapies to patients.  We believe that this allows us to maximize value for 
all of our stakeholders. We have a portfolio pipeline that includes several commercial products and product candidates in 
various  stages  of  development,  including  clinical,  pre-clinical  and  research  and  discovery  stages,  focused  on  the 
development of new treatments for multiple therapeutic areas for rare diseases. 

We have two products, Translarna™ (ataluren) and Emflaza® (deflazacort), for the treatment of Duchenne muscular 
dystrophy, or DMD, a rare, life threatening disorder. Translarna has marketing authorization in the European Economic 
Area, or EEA, and Brazil for the treatment of nonsense mutation Duchenne muscular dystrophy, or nmDMD, in ambulatory 
patients aged two years and older and in Russia for the treatment of nmDMD in patients aged two years and older. In 

139 

 
July 2020, the European Commission approved the removal of the statement “efficacy has not been demonstrated in non-
ambulatory  patients”  from  the  indication  statement  for  Translarna.  During  the year  ended December 31, 2021,  we 
recognized  $236.0  million  in  sales  of  Translarna.  We  hold  worldwide  commercialization  rights  to  Translarna  for  all 
indications in all territories. Emflaza is approved in the United States for the treatment of DMD in patients two years and 
older. During the year ended December 31, 2021, Emflaza achieved net sales of $187.3 million. 

Our  marketing  authorization for  Translarna  in  the  EEA  is  subject  to  annual  review  and renewal  by  the  European 
Commission  following  reassessment  by  the  European  Medicines  Agency,  or  EMA,  of  the  benefit-risk  balance  of  the 
authorization, which we refer to as the annual EMA reassessment. In June 2021, the European Commission renewed our 
marketing authorization, making it effective, unless extended, through August 5, 2022. In February 2022, we submitted a 
marketing  authorization  renewal  request  to  the  EMA.  This  marketing  authorization  is  further  subject  to  a  specific 
obligation to conduct and submit the results of an 18-month, placebo-controlled trial, followed by an 18-month open-label 
extension, which we refer to together as Study 041. We expect results from the placebo-controlled trial to be available in 
mid-2022. We then expect to submit a report on the placebo-controlled trial and the open-label extension data that has 
been collected to date to the EMA by the end of the third quarter of 2022, as required. 

Each country, including each member state of the EEA, has its own pricing and reimbursement regulations. In order 
to commence commercial sale of product pursuant to our Translarna marketing authorization in any particular country in 
the EEA, we must finalize pricing and reimbursement negotiations with the applicable government body in such country. 
As a result, our commercial launch will continue to be on a country-by-country basis. We also have made, and expect to 
continue to make, product available under early access programs, or EAP programs, both in countries in the EEA and other 
territories. Our ability to negotiate, secure and maintain reimbursement for product under commercial and EAP programs 
can  be  subject  to  challenge  in  any  particular  country  and  can  also  be  affected  by  political,  economic  and  regulatory 
developments in such country. 

There is substantial risk that if we are unable to renew our EEA marketing authorization during any annual renewal 
cycle, or if our product label is materially restricted, or if Study 041 does not provide the data necessary to maintain our 
marketing  authorization,  we  would  lose  all,  or  a  significant  portion  of,  our  ability  to  generate  revenue  from  sales  of 
Translarna in the EEA and other territories. 

Translarna is an investigational new drug in the United States. During the first quarter of 2017, we filed a New Drug 
Application, or NDA, for Translarna for the treatment of nmDMD over protest with the United States Food and Drug 
Administration, or FDA. In October 2017, the Office of Drug Evaluation I of the FDA issued a Complete Response Letter 
for the NDA, stating that it was unable to approve the application in its current form. In response, we filed a formal dispute 
resolution request with the Office of New Drugs of the FDA. In February 2018, the Office of New Drugs of the FDA 
denied our appeal of the Complete Response Letter. In its response, the Office of New Drugs recommended a possible 
path  forward  for  the  ataluren  NDA  submission  based  on  the  accelerated  approval  pathway.  This  would  involve  a  re-
submission of an NDA containing the current data on effectiveness of ataluren with new data to be generated on dystrophin 
production  in  nmDMD  patients’  muscles.  We  followed  the  FDA’s  recommendation  and  collected,  using  newer 
technologies via procedures and methods that we designed, such dystrophin data in a new study, Study 045, and announced 
the results of Study 045 in February 2021. Study 045 did not meet its pre-specified primary endpoint. We expect results 
from the placebo-controlled trial of Study 041 to be available in mid-2022, and subject to a positive outcome in that study, 
we expect to re-submit the NDA. 

We hold the rights for the commercialization of Tegsedi® (inotersen) and Waylivra® (volanesorsen) for the treatment 
of rare diseases in countries in Latin America and the Caribbean pursuant to a Collaboration and License Agreement, or 
the Tegsedi-Waylivra Agreement, dated August 1, 2018, by and between us and Akcea Therapeutics, Inc., or Akcea, a 
subsidiary of Ionis Pharmaceuticals, Inc. Tegsedi has received marketing authorization in the United States, European 
Union,  or  EU,  and  Brazil  for  the  treatment  of  stage  1  or  stage  2  polyneuropathy  in  adult  patients  with  hereditary 
transthyretin amyloidosis, or hATTR amyloidosis. We have initiated our commercial launch for Tegsedi for the treatment 
of hATTR amyloidosis in Brazil and we continue to make Tegsedi available in certain other countries within Latin America 
and the Caribbean through early access programs. In August 2021, ANVISA, the Brazilian health regulatory authority, 
approved Waylivra as the first treatment for familial chylomicronemia syndrome, or FCS, in Brazil and we have initiated 
our  commercial  launch  in  Brazil  while  continuing  to  make  Waylivra  available  in  certain  other  countries  within  Latin 

140 

America and the Caribbean through EAP programs. Waylivra has also received marketing authorization in the EU for the 
treatment of FCS. Additionally, we submitted an application to ANVISA in December 2021 for the approval of Waylivra 
for the treatment of familial partial lipodystrophy, or FPL, and we expect a regulatory decision on approval in the second 
half of 2022. 

We also have a spinal muscular atrophy, or SMA, collaboration with F. Hoffman-La Roche Ltd. and Hoffman-La 
Roche Inc., which we refer to collectively as Roche, and the Spinal Muscular Atrophy Foundation, or SMA Foundation. 
The SMA program has one approved product, Evrysdi® (risdiplam), which was approved by the FDA in August 2020 for 
the treatment of SMA in adults and children two months and older and by the European Commission in March 2021 for 
the treatment of 5q SMA in patients two months and older with a clinical diagnosis of SMA Type 1, Type 2 or Type 3 or 
with one to four SMN2 copies. Evrysdi also received marketing authorization for the treatment of SMA in Brazil in October 
2020 and Japan in June 2021. In January 2022, the FDA granted priority review of a supplemental new drug application 
for Evrysdi to expand the indication to include pre-symptomatic infants under two months old with SMA. In addition to 
our SMA program, our splicing platform also includes PTC518, which is being developed for the treatment of Huntington’s 
disease, or HD. We announced the results from our Phase 1 study of PTC518 in healthy volunteers in September 2021 
demonstrating  dose-dependent  lowering  of  huntingtin  messenger  ribonucleic  acid  and  protein  levels,  that  PTC518 
efficiently crosses blood brain barrier at significant levels and that PTC518 was well tolerated.  We expect to initiate a 
Phase 2 study of PTC518 in the first quarter of 2022. 

We have a pipeline of gene therapy product candidates for rare monogenic diseases that affect the central nervous 
system,  or  CNS,  including  PTC-AADC  for  the  treatment  of  Aromatic  L-Amino  Acid  Decarboxylase,  or  AADC, 
deficiency,  a  rare  CNS  disorder  arising  from  reductions  in  the  enzyme  AADC  that  result  from  mutations  in  the  dopa 
decarboxylase gene. In January 2020, we submitted a marketing authorization application, or MAA, for PTC-AADC for 
the treatment of AADC deficiency in the EEA to the EMA and we expect an opinion from the CHMP in April 2022. We 
are also preparing a biologics license application, or BLA, for PTC-AADC for the treatment of AADC deficiency in the 
United States. In response to discussions with the FDA, we intend to provide additional information concerning the use of 
the commercial cannula for PTC-AADC in young patients. We expect to submit a BLA to the FDA in the second quarter 
of 2022. 

Our Bio-e platform consists of small molecule compounds that target oxidoreductase enzymes that regulate oxidative 
stress and inflammatory pathways central to the pathology of a number of CNS diseases. The two most advanced molecules 
in our Bio-e platform are vatiquinone and PTC857. We initiated a registration-directed Phase 2/3 placebo-controlled trial 
of vatiquinone in children with mitochondrial disease associated seizures in the third quarter of 2020. We have experienced 
delays in enrolling this trial due to the COVID-19 pandemic and now anticipate results from this trial to be available in 
the fourth quarter of 2022.  We also initiated a registration-directed Phase 3 trial of vatiquinone in children and young 
adults with Friedreich ataxia in the fourth quarter of 2020 and anticipate results from this trial to be available in the second 
quarter of 2023. In the third quarter of 2021, we completed a Phase 1 trial in healthy volunteers to evaluate the safety and 
pharmacology  of  PTC857.  PTC857  was  found  to  be  well-tolerated  with  no  reported  serious  adverse  events  while 
demonstrating predictable pharmacology. We expect to initiate a Phase 2 trial of PTC857 for amyotrophic lateral sclerosis 
in the second quarter of 2022. 

The most advanced molecule in our metabolic platform is PTC923, an oral formulation of synthetic sepiapterin, a 
precursor to intracellular tetrahydrobiopterin, which is a critical enzymatic cofactor involved in metabolism and synthesis 
of numerous metabolic products, for orphan diseases. We initiated a registration-directed Phase 3 trial for PTC923 for 
phenylketonuria, or PKU, in the third quarter of 2021 and expect results from this trial to be available by the end of 2022. 

We also have two oncology agents in that are in clinical development, unesbulin and emvododstat. We completed our 
Phase 1 trials evaluating unesbulin in leiomyosarcoma, or LMS, and diffuse intrinsic pontine glioma, or DIPG, in the 
fourth quarter of 2021. We expect to initiate a registration-directed Phase 2/3 trial of unesbulin for the treatment of LMS 
in the second quarter of 2022 and we expect to initiate a registration-directed Phase 2 trial of unesbulin for the treatment 
of  DIPG  in  the  third  quarter  of  2022.  We  completed  our  Phase  1  trial  evaluating  emvododstat,  a  small  molecule 
dihydrooratate  dehydrogenase  inhibitor  that  inhibits  de  novo  pyrimidine  nucleotide  synthesis,  in  acute  myelogenous 
leukemia, or AML, in the fourth quarter of 2021. We expect to provide further updates regarding our emvododstat program 
at a later date. 

141 

In  June  2020,  we  initiated  a Phase  2/3  clinical  trial  evaluating  the  efficacy  and  safety  of  emvododstat  in  patients 
hospitalized with COVID-19. In February 2021, we announced the completion of the first stage of the Phase 2/3 trial. We 
expect results from this trial to be available in the first half of 2022. 

In addition, we have a pipeline of product candidates and discovery programs that are in early clinical, pre-clinical 
and research and development stages focused on the development of new treatments for multiple therapeutic areas for rare 
diseases. 

COVID-19 Impact 

The global pandemic caused by a strain of novel coronavirus, COVID-19, has impacted and is continuing to impact 
the timing of certain of our clinical trials and regulatory submissions as well as other aspects of our business operations. 
In particular, the following expectations have been revised as a result of the impact or expected impact of the COVID-19 
pandemic: 

•  We have experienced delays in enrolling patients for our registration-directed Phase 2/3 placebo-controlled 
trial of vatiquinone in children with mitochondrial disease associated seizures as some patients have been 
unable or hesitant to travel to clinical sites due to the COVID-19 pandemic.  We anticipate results from this 
trial to be available in the fourth quarter of 2022. 

•  As  a  result  of  the  COVID-19  pandemic,  the  Brazilian  Ministry  of  Health  is  continuing  to  experience 
significant  delays  processing  centralized  group  purchase  orders.  Almost  all  of  our  product  revenue  for 
Translarna in Brazil is attributable to such purchase orders. These centralized group purchase order delays 
have caused, and may continue to cause, fluctuations in our ability to generate revenue in Brazil. 

•  As of the date of this Report on Form 10-K, except as otherwise disclosed with respect to Translarna product 
revenue  in  Brazil,  our  ability  to  generate  revenue  has  not  been  significantly  affected  by  the  COVID-19 
pandemic.  However,  due  to  travel  restrictions,  social  distancing  and  the  continued  global  uncertainty 
resulting  from  the  COVID-19  pandemic,  we  may  have difficulty  identifying  and  accessing  new patients, 
supporting existing patients and meeting with regulatory authorities or other governmental entities, which 
may negatively affect our future revenue. We continue to support our existing patient base and remotely 
connect with them, as necessary. We have not encountered any material issues in supplying those patients. 

•  As previously disclosed, in response to the global uncertainty caused by the COVID-19 pandemic, we are 
continuing to prioritize our expenses where we deem appropriate and strategically positioning our capital 
allocation. 

The  COVID-19  pandemic  and  responsive  measures  thereto  may  result  in  further  negative  impacts,  including 
additional delays in our clinical and regulatory activities and further fluctuations in our revenue. We cannot be certain 
what the overall impact of the COVID-19 pandemic will be on our business and it has the potential to materially adversely 
affect our business, financial condition, results of operations, and prospects. For additional information, see “Item 1A. 
Risk Factors - We face risks related to health epidemics and other widespread outbreaks of contagious disease, which are, 
and may continue to, delay our ability to complete our ongoing clinical trials and initiate future clinical trials, disrupt 
regulatory  activities  and  have  other  adverse  effects  on  our  business  and  operations,  including  the  novel  coronavirus 
(COVID-19) pandemic, which has disrupted, and may continue to disrupt, our operations and may significantly impact 
our operating results. In addition, the COVID-19 pandemic has caused substantial disruption in the financial markets and 
economies, which could result in adverse effects on our business and operations.” 

Overview—Funding 

The success of our products and any other product candidates we may develop, depends largely on obtaining and 
maintaining  reimbursement  from  governments  and  third-party  insurers.  During  2021,  our  revenues  were  primarily 
generated from sales of Translarna for the treatment of nmDMD in countries where we were able to obtain acceptable 
commercial pricing and reimbursement terms and in select countries where we are permitted to distribute Translarna under 

142 

our EAP programs, and from sales of Emflaza for the treatment of DMD in the United States. We have also recognized 
revenue associated with milestone and royalty payments from Roche pursuant to a License and Collaboration Agreement, 
or  the  SMA  License  Agreement,  by  and  among  us,  Roche  and,  for  the  limited  purposes  set  forth  therein,  the  SMA 
Foundation, under our SMA program. 

See  “Item 1. Business—Commercial  Matters—Market  Access  Considerations”  for  additional  information  and 
“Item 1A.  Risk  Factors—Commercialization  of  Translarna  has  been  in,  and  is  expected  to  continue  to  take  place  in, 
countries that tend to impose strict price controls, which may adversely affect our revenues. Failure to obtain and maintain 
acceptable pricing and reimbursement terms for Translarna for the treatment of nmDMD in the EEA and other countries 
where  Translarna  is  available  would  delay  or  prevent  us  from  marketing  our  product  in  such  regions,  which  would 
adversely affect our business, results of operations, and financial condition.” 

In January 2019, we closed an underwritten public offering of our common stock.  We issued and sold an aggregate 
of 7,563,725 shares of common stock at a public offering price of $30.20 per share, including 843,725 shares issued upon 
exercise by the underwriter of its option to purchase additional shares in February 2019. We received net proceeds of 
approximately  $224.2  million  after  deducting  underwriting  discounts  and  commissions  and  other  offering  expenses 
payable by us. 

In August 2019, we entered into an At the Market Offering Sales Agreement, or the Sales Agreement, with Cantor 
Fitzgerald and RBC Capital Markets, LLC, or together, the Sales Agents, pursuant to which, we may offer and sell shares 
of our common stock, having an aggregate offering price of up to $125.0 million from time to time through the Sales 
Agents by any method that is deemed to be an “at the market offering” as defined in Rule 415(a)(4) promulgated under 
the Securities Act of 1933, as amended, or the Securities Act. During the year ended December 31, 2019, we issued and 
sold an aggregate of 63,926 shares of common stock pursuant to the Sales Agreement at a weighted average public offering 
price of $46.60 per share. We received net proceeds of $2.6 million after deducting agent discounts and commissions and 
other offering expenses payable by us. During the year ended December 31, 2020, we issued and sold an aggregate of 
542,470 shares of common stock pursuant to the Sales Agreement at a weighted average public offering price of $53.37 
per share. We received net proceeds of $28.1 million after deducting agent discounts and commissions and other offering 
expenses payable by us. We did not issue or sell any shares of common stock pursuant to the Sales Agreement during the 
year ending December 31, 2021. The remaining shares of our common stock available to be issued and sold, under the 
Sales Agreement, have an aggregate offering price of up to $93.0 million as of December 31, 2021. 

In September 2019, we closed an underwritten public offering of our common stock. We issued and sold an aggregate 
of 2,475,248 shares of common stock at a public offering price of $40.40 per share. The offering included an option to 
purchase up to an additional 371,287 shares for a period of 30 days following the offering. This option was not exercised 
by the underwriter. We received net proceeds of $97.0 million after deducting underwriting discounts and commissions 
and other offering expenses payable by us. 

In  September 2019,  we  issued  $287.5  million  aggregate  principal  amount  of  1.50%  convertible  senior  notes  due 
September 15, 2026, or the 2026 Convertible Notes, which included an option to purchase up to an additional $37.5 million 
in aggregate principal amount of the 2026 Convertible Notes, which was exercised in full by the initial purchasers. We 
received net proceeds of $279.3 million after deducting the initial purchasers’ discounts and commissions and the offering 
expenses  payable  by  us.  See  “Item  7.  Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of 
Operations—Liquidity and capital resources—Sources of Liquidity” for additional information. 

On  October 25,  2019,  we  completed  our  acquisition  of  substantially  all  of  the  assets  of  BioElectron  Technology 
Corporation, or BioElectron, for total upfront consideration of $10.0 million in cash less (i) transaction expenses incurred 
by  BioElectron,  (ii) the  amount  of  outstanding  indebtedness  of  BioElectron  including  a  $4.0  million  loan  advance  to 
BioElectron plus accrued and unpaid interest thereon and (iii) $1.5 million held in an escrow account to secure potential 
indemnification obligations owed to us. 

On April 29, 2020, we entered into a Rights Exchange Agreement, or the Rights Exchange Agreement, pursuant to 
which  we  issued  2,821,176  shares  of  our  common  stock  and  paid  $36.9 million,  in  the  aggregate,  to  certain  former 
equityholders, or the Participating Rightholders, of Agilis Biotherapeutics, Inc., or Agilis, in exchange for the cancellation 

143 

and forfeiture by  the  Participating  Rightholders  of  their  rights  to  receive  certain  milestone-based  contingent  payments 
under the Agreement and Plan of Merger, dated as of July 19, 2018 by and among us, Agility Merger Sub, Inc. and, solely 
in its capacity as the representative, agent and attorney-in-fact of the equityholders of Agilis, Shareholder Representative 
Services LLC, or the Agilis Merger Agreement. 

On May 29, 2020, we acquired Censa for total upfront consideration composed of (i) cash consideration of $15.0 
million, which consisted of an upfront payment of $10.4 million and an additional $4.6 million for the net assets on Censa's 
opening balance sheet as of the date of the acquisition, and (ii) 845,364 shares of our common stock, which were valued 
at $42.9 million based on the closing stock price on the acquisition date. The number of shares issued was determined 
using a 30-day VWAP pursuant to the Censa Merger Agreement. 

In July 2020, we entered into a Royalty Purchase Agreement, or the Royalty Purchase Agreement, with RPI 2019 
Intermediate Finance Trust, or RPI, pursuant to which we sold to RPI 42.933%, or the Assigned Royalty Payment, of our 
right to receive sales-based royalty payments, or the Royalty, on worldwide net sales of Evrysdi and any other product 
developed pursuant to the SMA License Agreement. In consideration for the sale of the Assigned Royalty Payments, RPI 
paid us $650.0 million in cash consideration. The Royalty Purchase Agreement will terminate 60 days following the earlier 
of the date on which Roche is no longer obligated to make any payments of the Royalty pursuant to the SMA License 
Agreement and the date on which RPI has received $1.3 billion in respect of the Assigned Royalty Payments. 

In June 2021, we filed a Certificate of Amendment to our Restated Certificate of Incorporation, which increased the 

number of authorized shares of our common stock from 125,000,000 to 250,000,000 shares. 

To  date,  we  have  financed  our  operations  primarily  through  our  offering  of  3.00%  convertible  senior  notes  due 
August 15, 2022, or the 2022 Convertible Notes offering, our offering of the 2026 Convertible Notes, and, together with 
the  2022  Convertible  Notes,  the  Convertible  Notes,  our  public  offerings  of  common  stock  in  February 2014,  in 
October 2014, in April 2018, in January 2019, and in September 2019, the common stock issued in our “at the marketing 
offering”,  our  initial  public  offering  of  common  stock  in  June 2013,  proceeds  from  the  Royalty  Purchase  Agreement, 
private placements of our convertible preferred stock, collaborations, bank and institutional lender debt,  grant funding 
and clinical trial support from governmental and philanthropic organizations and patient advocacy groups in the disease 
areas  addressed  by  our  product  candidates.  Since  2014,  we  have  also  relied  on  revenue  generated  from  net  sales  of 
Translarna for the treatment of nmDMD in territories outside of the United States, and since May 2017, we have generated 
revenue from net sales of Emflaza for the treatment of DMD in the United States. We have also relied on revenue associated 
with milestone and royalty payments from Roche pursuant to the SMA License Agreement, under our SMA program. 

As of December 31, 2021, we had an accumulated deficit of $2,098.0 million. We had a net loss of $523.9 million, 

$438.2 million, and $251.6 million for the fiscal years ended December 31, 2021, 2020, and 2019, respectively. 

We  anticipate  that  our  expenses  will  continue  to  increase in  connection  with  our  commercialization  efforts  in  the 
United  States,  the  EEA,  Latin  America  and  other  territories,  including  the  expansion  of  our  infrastructure  and 
corresponding sales and marketing, legal and regulatory, distribution and manufacturing, including expanding our direct 
manufacturing capabilities at our leased biologics manufacturing facility and administrative and employee-based expenses. 
In addition to the foregoing, we expect to continue to incur ongoing research and development expenses for our products 
and product candidates, including our splicing, gene therapy, Bio-e, metabolic and oncology programs and our studies of 
emvododstat for COVID-19 as well as studies in our products for maintaining authorizations, including Study 041, label 
extensions and additional indications. In addition, we may incur substantial costs in connection with our efforts to advance 
our regulatory submissions. We continue to seek marketing authorization for Translarna for the treatment of nmDMD in 
territories that we do not currently have marketing authorization in and we may also seek marketing authorization for 
Translarna for other indications. We submitted an MAA to the EMA for the treatment of AADC deficiency with PTC-
AADC in the EEA. We are also preparing a BLA for PTC-AADC for the treatment of AADC deficiency in the United 
States and we anticipate submitting a BLA to the FDA in the second quarter of 2022. We filed for marketing authorization 
for Waylivra with ANVISA for the treatment of FPL and we expect a regulatory decision on approval from ANVISA in 
the second half of 2022. These efforts may significantly impact the timing and extent of our commercialization expenses.  

144 

We may seek to expand and diversify our product pipeline through opportunistically in-licensing or acquiring the 
rights to products, product candidates or technologies and we may incur expenses, including with respect to transaction 
costs, subsequent development costs or any upfront, milestone or other payments or other financial obligations associated 
with any such transaction, which would increase our future capital requirements. 

With respect to our outstanding 2022 Convertible Notes, cash interest payments are payable on a semi-annual basis 
in arrears, which require total funding of $4.5 million annually. The 2022 Convertible Notes will mature on August 15, 
2022 and we will be required to pay any outstanding principal amount of the 2022 Convertible Notes at that time, unless 
earlier converted, redeemed or repurchased in accordance with their terms prior to such date. As of February 15, 2022, 
until the close of business on the business day immediately preceding the maturity date, holders may convert their 2022 
Convertible Notes at any time. Upon conversion, we will pay or deliver, as the case may be, cash, shares of our common 
stock or any combination thereof at our election. With respect to our outstanding 2026 Convertible Notes, cash interest 
payments are payable on a semi-annual basis in arrears, which will require total funding of $4.3 million annually. In 2021, 
we paid Akcea an additional milestone payment of $4.0 million upon receipt of regulatory approval for Waylivra from 
ANVISA  for  the  treatment  of  FCS.  In  addition,  we  expect  to  pay  Marathon  Pharmaceuticals,  LLC  (now  known  as 
Complete Pharma Holdings, LLC), or Marathon, a single $50.0 million sales-based milestone in connection with Emflaza 
sales in 2022. We also expect to pay the former equityholders of Agilis an aggregate of $70.0 million upon the achievement 
of certain development and regulatory milestones in 2022 relating to PTC-AADC. Furthermore, since we are a public 
company, we have incurred and expect to continue to incur additional costs associated with operating as such including 
significant legal, accounting, investor relations and other expenses. 

We have never been profitable and we will need to generate significant revenues to achieve and sustain profitability, 
and  we  may  never  do  so.  Accordingly,  we  may  need  to  obtain  substantial  additional  funding  in  connection  with  our 
continuing operations. Adequate additional financing may not be available to us on acceptable terms, or at all. If we are 
unable to raise capital when needed or on attractive terms, we could be forced to delay, reduce or eliminate our research 
and development programs or our commercialization efforts. 

Financial operations overview 

To date, our net product revenues have consisted primarily of sales of Translarna for the treatment of nmDMD in 
territories outside of the United States and sales of Emflaza for the treatment of DMD in the United States. Our process 
for recognizing revenue is described below under “Critical accounting policies and significant judgments and estimates—
Revenue recognition”. 

Roche  and  the  SMA  Foundation  Collaboration.    In  November 2011,  we  entered  into  the  SMA  License  Agreement 
pursuant  to  which  we  are  collaborating  with  Roche  and  the  SMA  Foundation  to  further  develop  and  commercialize 
compounds identified under our SMA program with the SMA Foundation. The research component of this agreement 
terminated effective December 31, 2014. We are eligible to receive additional payments from Roche if specified events 
are achieved with respect to each licensed product, including up to $135.0 million in research and development event 
milestones, up to $325.0 million in sales milestones upon achievement of specified sales events, and up to double digit 
royalties on worldwide annual net sales of a commercial product.  As of December 31, 2021, we had recognized a total of 
$160.0 million in milestone payments and $59.4 million royalties on net sales pursuant to the SMA License Agreement. 
As of December 31, 2021, there are no remaining research and development event milestones that we can receive. The 
remaining potential sales milestones as of December 31, 2021 are $300.0 million upon achievement of certain sales events.  

Pursuant to the Royalty Purchase Agreement, we sold to RPI the Assigned Royalty Payment, in consideration for 
$650.0  million.  We  have  retained  a  57.067%  interest  in  the  Royalty  and  all  economic  rights  to  receive  the  remaining 
potential regulatory and sales milestone payments under the License Agreement. The Royalty Purchase Agreement will 
terminate 60 days following the earlier of the date on which Roche is no longer obligated to make any payments of the 
Royalty pursuant to the SMA License Agreement and the date on which RPI has received $1.3 billion in respect of the 
Assigned Royalty Payments. 

145 

Research and development expense 

Research and development expenses consist of the costs associated with our research activities, as well as the costs 
associated with our drug discovery efforts, conducting preclinical studies and clinical trials, manufacturing development 
efforts and activities related to regulatory filings. Our research and development expenses consist of: 

• 

• 

• 

external  research  and  development  expenses  incurred  under  agreements  with  third-party  contract  research 
organizations and investigative sites, third-party manufacturing organizations and consultants; 
employee-related  expenses,  which  include  salaries  and  benefits,  including  share-based  compensation,  for  the 
personnel involved in our drug discovery and development activities; and 
facilities, depreciation and other allocated expenses, which include direct and allocated expenses for rent and 
maintenance  of  facilities,  IT,  human  resources,  and  other  support  functions,  depreciation  of  leasehold 
improvements and equipment, and laboratory and other supplies. 

We use our employee and infrastructure resources across multiple research projects, including our drug development 

programs. We track expenses related to our clinical programs and certain preclinical programs on a per project basis. 

We expect our research and development expenses to fluctuate in connection with our ongoing activities, particularly 
in  connection  with  Study  041  and  other  studies  for  Translarna  for  the  treatment  of  nmDMD,  our  activities  under  our 
splicing,  gene  therapy,  Bio-e,  metabolic  and  oncology  programs,  and  our  studies  of  emvododstat  for  COVID-19  and 
performance of any post-marketing requirements imposed by regulatory agencies with respect to our products.  The timing 
and amount of these expenses will depend upon the outcome of our ongoing clinical trials and the costs associated with 
our planned clinical trials. The timing and amount of these expenses will also depend on the costs associated with potential 
future clinical trials of our products or product candidates and the related expansion of our research and development 
organization,  regulatory  requirements,  advancement  of  our  preclinical  programs,  and  product  and  product  candidate 
manufacturing costs. 

The following table provides research and development expense for our most advanced principal product development 

programs, for the years ended December 31, 2021, 2020, and 2019. 

Global DMD Franchise 
PTC923 
Gene Therapy 
Bio-e 
Oncology 
Splicing 
Emvododstat for COVID-19 
Discovery 
Total research and development 

 $ 

2021 

December 31,  
2020 
(in thousands) 

 83,791   $ 
 49,458  
 150,566  
 60,964  
 18,618  
 53,429  
 38,348  
 85,510  

 80,742    $ 
 59,135   
 213,206   
 29,322   
 16,467   
 18,567   
 13,590   
 46,614   

 $ 

 540,684   $ 

 477,643    $ 

2019 

 113,312 
 — 
 62,839 
 10,060 
 21,199 
 10,317 
 — 
 39,725 
 257,452 

The successful development of our product and product candidates is highly uncertain. This is due to the numerous 

risks and uncertainties associated with developing drugs, including the uncertainty of: 

• 
• 
• 

• 
• 
• 

the scope, rate of progress and expense of our clinical trials and other research and development activities; 
the potential benefits of our product and product candidates over other therapies; 
our  ability  to  market,  commercialize  and  achieve  market  acceptance  for  our  products  or  any  of  our  product 
candidates that we are developing or may develop in the future, including our ability to negotiate pricing and 
reimbursement terms acceptable to us; 
clinical trial results; 
the terms and timing of regulatory approvals; and 
the expense of filing, prosecuting, defending and enforcing patent claims and other intellectual property rights. 

146 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
   
  
  
   
  
  
  
 
 
   
  
  
   
  
  
  
 
 
   
  
  
 
A change in the outcome of any of these variables with respect to the development of any of our products or product 
candidates  could  mean  a  significant  change  in  the  costs  and  timing  associated  with  the  development  of  that  product 
candidates. For example, if the EMA or FDA or other regulatory authority were to require us to conduct clinical trials 
beyond those which we currently anticipate will be required for the completion of clinical development of any of our 
products or product candidate or if we experience significant delays in enrollment in any of our clinical trials, we could be 
required  to  expend  significant  additional  financial  resources  and  time  on  the  completion  of  clinical  development.  In 
addition, the uncertainty with respect to the duration, nature and extent of negative impacts of the COVID-19 pandemic 
and responsive measures relating thereto on our ability to successfully enroll our current and future clinical trials, has 
caused  us  to  experience  delays,  and  may  cause  us  to  experience  further  delays,  in  our  clinical  trials  and  regulatory 
submissions. 

Selling, general and administrative expense 

Selling,  general  and  administrative  expenses  consist  primarily  of  salaries  and  other  related  costs  for  personnel, 
including  share-based  compensation  expenses,  in  our  executive,  legal,  business  development,  commercial,  finance, 
accounting,  information  technology  and human  resource functions.  Other  selling,  general  and  administrative  expenses 
include facility-related costs not otherwise included in research and development expense; advertising and promotional 
expenses; costs associated with industry and trade shows; and professional fees for legal services, including patent-related 
expenses, accounting services and miscellaneous selling costs. 

We expect that selling, general and administrative expenses will increase in future periods in connection with our 
continued  efforts  to  commercialize  our  products,  including  increased  payroll,  expanded  infrastructure,  commercial 
operations, increased consulting, legal, accounting and investor relations expenses. 

Interest expense, net 

Interest expense, net consists of interest expense from the liability for the sale of future royalties related to the Royalty 
Purchase  Agreement,  the  Convertible  Notes outstanding,  and  from  our  credit  and  security  agreement,  or  the  Credit 
Agreement, with MidCap Financial Trust that was terminated in July 2020 offset by interest income earned on investments. 

Critical accounting policies and significant judgments and estimates 

Our management’s discussion and analysis of our financial condition and results of operations is based on our financial 
statements, which we have prepared in accordance with generally accepted accounting principles in the United States. The 
preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts 
of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well 
as the reported revenues and expenses during the reporting periods. Actual results may differ from these estimates under 
different assumptions or conditions. 

Effective January 1, 2021, we early adopted the Financial Accounting Standards Board, or the FASB, Accounting 
Standards Update, or ASU, 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives 
and  Hedging—Contracts  in  Entity’s  Own  Equity  (Subtopic  815-40):  Accounting  for  Convertible  Instruments  and 
Contracts in an Entity’s Own Equity” using the modified retrospective method of adoption. ASU 2020-06 simplifies the 
accounting  for  convertible  instruments  by  removing  certain  separation  models  in  Subtopic  470-  20,  Debt—Debt  with 
Conversion and Other Options, for convertible instruments. Under ASU 2020-06, the embedded conversion features no 
longer are separated from the host contract for convertible instruments with conversion features that are not required to be 
accounted for  as  derivatives  under  Topic  815,  Derivatives  and  Hedging,  or  that  do  not result  in  substantial  premiums 
accounted for as paid-in capital. Consequently, a convertible debt instrument will be accounted for as a single liability 
measured at its amortized cost as long as no other features require bifurcation and recognition as derivatives. By removing 
those separation models, the interest rate of convertible debt instruments typically will be closer to the coupon interest rate 
when applying the guidance in Topic 835, Interest. We now account for our Convertible Notes as single liabilities measured 
at amortized cost.  As a result, the adoption of the guidance had a material impact on the consolidated financial statements 
and accompanying notes, resulting in adjustments of $175.2 million, $54.8 million, and $120.4 million to the opening 
balances  of  additional  paid-in  capital,  retained  earnings,  and  long  term  debt,  respectively,  as  of  January  1,  2021. 

147 

Additionally, due to the adoption, we reversed the remaining balance of the deferred tax liability of $29.6 million, which 
was  initially  recorded  in  connection  with  the  Convertible  Notes.  Additionally,  we  increased  the  existing  valuation 
allowance by $29.6 million as part of the adoption adjustment. We concluded that the adoption of the ASU did not change 
our  prior  valuation  allowance  conclusions.  We  have  updated  our  debt  note  (Note  8)  with  additional  and  modified 
disclosures as required by the standard upon adoption. 

Of our policies, the following are considered critical to an understanding of our consolidated financial statements as 
they require the application of the most subjective and complex judgment, involving critical accounting estimates and 
assumptions impacting our consolidated financial statements: 

•  Revenue recognition related to net product revenue 

•  Liability for sale of future royalties 

•  Contingent consideration from business combinations 

• 

Indefinite-lived intangible assets annual impairment assessment 

Revenue recognition related to net product revenue 

Our net product revenue primarily consists of sales of Translarna in territories outside of the U.S. and sales of Emflaza 
in the U.S., both for the treatment of DMD.  We recognize revenue when performance obligations with customers have 
been satisfied. Our performance obligations are to provide products based on customer orders from distributors, hospitals, 
specialty pharmacies or retail pharmacies. The performance obligations are satisfied at a point in time when our customer 
obtains  control  of  the  product,  which  is  typically  upon  delivery.  We  invoice  customers  after  the  products  have  been 
delivered and invoice payments are generally due within 30 to 90 days of invoice date. We determine the transaction price 
based  on  fixed  consideration  in  its  contractual  agreements.  Contract  liabilities  arise  in  certain  circumstances  when 
consideration  is  due  for  goods  not  yet  provided.  As  we  have  identified  only  one  distinct  performance  obligation,  the 
transaction  price  is  allocated  entirely  to  the  product  sale.  In  determining  the  transaction  price,  a  significant  financing 
component does not exist since the timing from when we deliver product to when the customers pay for the product is 
typically less than one year. Customers in certain countries pay in advance of product delivery. In those instances, payment 
and delivery typically occur in the same month. 

We record product sales net of any variable consideration, which includes discounts, allowances, rebates related to 
Medicaid and other government pricing programs, and distribution fees. We use the expected value or most likely amount 
method  when  estimating  variable  consideration,  unless  discount  or  rebate  terms  are  specified  within  contracts.  The 
identified  variable  consideration  is  recorded  as  a  reduction  of  revenue  at  the  time  revenues  from  product  sales  are 
recognized. These estimates for variable consideration are adjusted to reflect known changes in factors and may impact 
such  estimates  in  the  quarter  those  changes  are  known.  Revenue  recognized  does  not  include  amounts  of  variable 
consideration that are constrained. During the years ended December 31, 2021, 2020, and 2019, net product sales in the 
United States were $187.3 million, $139.0 million, and $101.0 million, respectively, consisting solely of sales of Emflaza, 
and net product sales outside of the United States were $241.6 million, $194.4 million, and $190.3 million respectively, 
consisting of sales of Translarna, Tegsedi, and Waylivra. Translarna net product revenues made up $236.0 million, $191.9 
million, and $190.0 million of the net product sales outside the United States for the years ended December 31, 2021, 
2020, and 2019, respectively.  

In relation to customer contracts, we incur costs to fulfill a contract but do not incur costs to obtain a contract. These 
costs to fulfill a contract do not meet the criteria for capitalization and are expensed as incurred. The Company considers 
any shipping and handling costs that are incurred after the customer has obtained control of the product as a cost to fulfill 
a promise. Shipping and handling costs associated with finished goods delivered to customers are recorded as a selling 
expense. 

148 

 
Liability for sale of future royalties 

In  July  2020,  we  entered  into  the  Royalty  Purchase  Agreement  with  RPI,  pursuant  to  which  we  sold  to  RPI  the 
Assigned Royalty Payment. In consideration for the sale of the Assigned Royalty Payments, RPI paid us $650.0 million 
in cash consideration. The Royalty Purchase Agreement will terminate 60 days following the earlier of the date on which 
Roche is no longer obligated to make any payments of the Royalty pursuant to the SMA License Agreement and the date 
on which RPI has received $1.3 billion in respect of the Assigned Royalty Payments. 

The cash consideration obtained pursuant to the Royalty Purchase Agreement is classified as debt and is recorded as 
“liability for sale of future royalties-current” and “liability for sale of future royalties-noncurrent” on our consolidated 
balance sheet based on the timing of the expected payments to be made to RPI. The fair value for the liability for sale of 
future royalties at the time of the transaction was based on our estimates of future royalties expected to be paid to RPI over 
the life of the arrangement, which was determined using forecasts from market data sources, which are considered Level 
3 inputs. The liability will be amortized using the effective interest method over the life of the arrangement, in accordance 
with the respective guidance. We will utilize the prospective method to account for subsequent changes in the estimated 
future payments to be made to RPI.   

Contingent consideration from business combinations  

The consideration for our business acquisitions may include future payments that are contingent upon the occurrence 
of a particular event or events. The obligations for such contingent consideration payments are recorded at fair value on 
the acquisition date. The contingent consideration obligations are then evaluated each reporting period. Changes in the fair 
value of contingent consideration, other than changes due to payments, are recognized as a gain or loss and recorded within 
the change in the fair value of deferred and contingent consideration in the consolidated statements of operations.  The fair 
value  of  development  and  regulatory  milestones  are  estimated  utilizing  a  probability  adjusted,  discounted  cash  flow 
approach. The discount rates are estimated utilizing Corporate B rated bonds maturing in the years of expected payments 
based on our estimated development timelines for the acquired product candidate. The fair value of the net sales milestones 
and royalties is based on probability adjusted sales estimates and estimated discount rates and utilizes an option pricing 
model with Monte Carlo simulation to simulate a range of possible payment scenarios, and the average of the payments in 
these scenarios is then discounted to calculate present fair value.   

Indefinite-lived intangible assets annual impairment assessment 

Indefinite-lived  intangible  assets  consist  of  IPR&D  acquired  in  business  combinations.  Intangible  assets  with 
indefinite lives, including IPR&D, are tested for impairment if impairment indicators arise and, at a minimum, annually. 
The indefinite-lived intangible asset impairment test consists of a one-step analysis that compares the fair value of the 
intangible asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment 
loss is recognized in an amount equal to that excess. Several methods may be used to determine the estimated fair value 
of the IPR&D. We utilize the “income method”, and use estimated future net cash flows that are derived from projected 
sales revenues and estimated costs. These projections are based on factors such as relevant market size, patent protection, 
and expected pricing and industry trends. The estimated future net cash flows are then discounted to the present value 
using  an  appropriate  discount  rate.  The  estimated  fair  value  is  then  compared  to  the  carrying  value  of  IPR&D.  We 
performed  a  quantitative  annual  impairment  test  for  our  indefinite-lived  intangible  assets  as  of  October  1,  2021  and 
concluded that no impairment exists as of December 31, 2021. 

For a description of our significant accounting policies, see note 2 to our consolidated financial statements. 

149 

 
 
Year ended December 31, 2021 compared to year ended December 31, 2020 

The  following  table  summarizes  revenues  and  selected  expense  and  other  income  data  for  the year  ended 

December 31, 2021 and 2020: 

(in thousands) 
Net product revenue 
Collaboration revenue 
Royalty revenue 
Cost of product sales, excluding amortization of acquired intangible 
assets 
Amortization of acquired intangible assets 
Research and development expense 
Selling, general and administrative expense 
Change in the fair value of deferred and contingent consideration 
Settlement of deferred and contingent consideration 
Interest expense, net 
Other (expense) income, net 
Income tax expense 

Year ended  
December 31,  

Change 

2021 
 428,904    $ 

  $ 

 55,046   
 54,643   

 32,328   
 54,751   
 540,684   
 285,773   
 (500)  
 —   
 (86,022)  
 (57,875)  
 (5,561)  

2020 
 333,401    $ 
 42,579    $ 
 4,786    $ 

      2021 vs. 2020 
 95,503 
 12,467 
 49,857 

 13,386 
 18,942    $ 
 17,859 
 36,892    $ 
 63,041 
 477,643    $ 
 40,609 
 245,164    $ 
 (23,780) 
 23,280    $ 
 (10,613) 
 10,613   
 (56,352)   $ 
 (29,670) 
 85,188    $   (143,063) 
 29,667 
 (35,228)   $ 

Net product revenue.   Net product revenue was $428.9 million for the year ended December 31, 2021, an increase of 
$95.5 million, or 29%, from net product revenue of $333.4 million for the year ended December 31, 2020.  Translarna net 
product  revenues  were  $236.0  million  for  the  year  ended  December  31, 2021,  an  increase  of  $44.1  million,  or  23%, 
compared to $191.9 million for the year ended December 31, 2020. These results were driven by treatment of new patients, 
continued high compliance, and geographic expansion. Emflaza net product revenues were $187.3 million for the year 
ended December 31, 2021, an increase of $48.3 million, or 35%, compared to $139.0 million for the year ended December 
31, 2021.  These  results  were  driven  by  continued  new  prescriptions,  continued  high  compliance,  and  more  favorable 
access. The remaining increase of $3.1 million was due to an increase in net product sales of Tegsedi and Waylivra. 

Collaboration revenue.   Collaboration revenue was $55.0 million for the year ended December 31, 2021, an increase 
of $12.5 million, or 29%, from collaboration revenue of $42.6 million for the year ended December 31, 2020. The increase 
is primarily related to three milestones that were triggered from Roche in the years ended December 31, 2021. In March 
2021, the first commercial sale of Evrysdi in the EU was made. This event triggered a $20.0 million milestone payment to 
us from Roche. Additionally, in June 2021, the Japanese Ministry of Health, Labor and Welfare approved Evrysdi for the 
treatment  of  SMA  in  Japan.  In  August  2021,  the  first  commercial  sale  of  Evrysdi  in  Japan  triggered  a  $10.0  million 
milestone payment to us from Roche.  In December 2021, we recorded our first sales milestone of $25.0 million for the 
achievement of $500.0 million in worldwide annual net sales from Evrysdi. Comparatively, in the year ended December 
31, 2020, the FDA approved Evrysdi for the treatment of SMA in adults and children two months and older in August 
2020. The first commercial sale of Evrysdi in the United States was made in August 2020. This event triggered a $20.0 
million milestone payment to us from Roche. In August 2020, the EMA accepted the MAA filed by Roche for Evrysdi for 
the treatment of SMA, which triggered a $15.0 million milestone payment to us from Roche.  In October 2020, Chugai 
filed an NDA in Japan for Evrysdi for the treatment of SMA, which triggered a $7.5 million milestone payment to us from 
Roche.  

Royalty revenue. Royalty revenue was $54.6 million for the years ended December 31, 2021, an increase of $49.9 
million, or over 100%, from $4.8 million for the years ended December 31, 2020. The increase in royalty revenue was due 
to  the  FDA  approval of  Evrysdi  in  August  2020.  In  accordance  with  the  SMA  License  Agreement,  we  are  entitled  to 
royalties on worldwide annual net sales of the product. 

Cost  of  product  sales,  excluding  amortization  of  acquired  intangible  asset.  Cost  of  product  sales,  excluding 
amortization of acquired intangible asset, was $32.3  million for the year end December 31, 2021, an increase of $13.4 
million, or 71%, from $18.9 million for the year ended December 31, 2020.  Cost of product sales consist primarily of 
royalty payments associated with Emflaza and Translarna net product sales, excluding contingent payments to Marathon, 

150 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
  
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
 
  
  
 
  
  
 
  
  
 
 
costs  associated  with  Emflaza  and  Translarna  product  sold  during  the  period,  and  royalty  expense  related  to  royalty 
revenues and collaboration milestone revenues. The increase in cost of product sales, excluding amortization of acquired 
intangible asset, is primarily due to the increases in net product revenue, royalty revenues, and collaboration milestone 
revenue. 

Amortization of acquired intangible asset.  Amortization of acquired intangible asset was $54.8 million for the year 
ended December 31, 2021, an increase of $17.9 million, or 48%, from $36.9 million for the year ended December 31, 
2020. These amounts are related to the acquisition of all rights to Emflaza acquired in May 2017, Marathon contingent 
payments,  and  our  Waylivra  and  Tegsedi  intangible  assets.  The  increase  is  primarily  related  to  additional  Marathon 
contingent payments. The amount allocated to the Emflaza intangible asset is amortized on a straight-line basis over its 
estimated  useful  life  of  approximately  seven years  from  the  date  of  the  completion  of  the  acquisition  of  all  rights  to 
Emflaza, the period of estimated future cash flows. The Marathon contingent payments are amortized prospectively as 
incurred, straight-line, over the remaining useful life of the Emflaza intangible asset. The Waylivra and Tegsedi assets are 
amortized on a straight-line basis over their estimated useful life of approximately ten years, respectively. Additionally, in 
August 2021, we made a $4.0 million milestone payment to Akcea upon regulatory approval of Waylivra from ANVISA. 
In accordance with the guidance for an asset acquisition, we recorded the milestone payment when it became payable to 
Akcea, and it increased the cost basis for the Waylivra intangible asset.  This payment is being amortized to cost of product 
sales over the expected remaining useful life of the Waylivra asset on a straight line basis. 

Research  and  development  expense.    Research  and  development  expense  was  $540.7  million  for  the year  ended 
December 31, 2021, an increase of $63.0 million, or 13%, compared to $477.6 million for the year ended December 31, 
2020.  The increase in research and development expenses is primarily related to increased investment in research programs 
and advancement of the clinical pipeline. This increase was partially offset by one time charges in the year ended December 
31,  2020  of  $53.6  million  for  our  Censa  Merger, as  well  as  $41.4  million  for  our  commercial  manufacturing  service 
agreement with MassBio related to dedicated manufacturing space for our lead gene therapy program, AADC deficiency. 

Selling,  general  and  administrative  expense.    Selling,  general  and  administrative  expense  was  $285.8  million  for 
the year  ended  December 31,  2021,  an  increase  of  $40.6  million,  or  17%,  from  $245.2  million  for  the year  ended 
December 31, 2020. The increase reflects our continued investment to support our commercial activities including our 
expanding commercial portfolio, including an increase in rent and related expenses associated with entering into a long 
term lease for the Hopewell Facility that commenced on July 1, 2020. 

Change in the fair value of deferred and contingent consideration. Change in the fair value of deferred and contingent 
consideration was a gain of $0.5 million for the year ended December 31, 2021, a change of $23.8 million, or over 100%, 
from  a  loss  of  $23.3  million for  the year  ended  December 31, 2020.  The  change  is  related  to  the fair  valuation  of  the 
potential future consideration to be paid to former equityholders of Agilis as a result of our merger with Agilis which 
closed in August 2018. Changes in the fair value were due to the re-calculation of discounted cash flows for the passage 
of time and changes to certain other estimated assumptions. 

Settlement of deferred and contingent consideration. Settlement of deferred and contingent consideration was $0.0 
million for year ended December 31, 2021, a decrease of $10.6 million, or 100%, from $10.6 million for the year ended 
December 31, 2020. The settlement of deferred and contingent consideration for the year ended December 31, 2020 is 
related  to  a  loss  upon  the  settlement  of  the  deferred  and  contingent  consideration  liabilities  as  a  result  of  the  Rights 
Exchange Agreement with certain former equityholders of Agilis, whereby we exchanged their pro rata share of specific 
future cash milestone payments in the aggregate amount of $225.0 million for a combination of cash and equity. We paid 
$36.9 million in cash and issued 2,821,176 shares of common stock in exchange for the cancellation and forfeiture of the 
Participating Rightholders’ rights to receive (i) $174.0 million, in the aggregate, of potential milestone payments based on 
the achievement of certain regulatory milestones and (ii) $37.6 million, in the aggregate, of $40.0 million in development 
milestone payments that would have been due upon the passing of the second anniversary of the closing of the Agilis 
Merger, regardless of whether the milestones are achieved. 

Interest expense, net.   Interest expense, net was $86.0 million for the year ended December 31, 2021, an increase of 
$29.7 million, 53%, from interest expense, net of $56.4 million for the year ended December 31, 2020.  The increase in 
interest expense, net was primarily due to interest expense recorded from the liability for the sale of future royalties related 

151 

 
 
 
 
 
 
to the Royalty Purchase Agreement, partially offset by a decrease in interest expense recorded from the 2022 and 2026 
Convertible Notes as a result of the adoption of ASU 2020-06 and interest income from our investments. 

Other (expense) income, net.  Other expense, net was $57.9 million for the year ended December 31, 2021, a change 
of $143.1 million, over 100%, from other income, net of $85.2 million for the year ended December 31, 2020. The change 
in  other  (expense)  income, net  resulted  primarily  from  an  unrealized  foreign  exchange  loss  of  $41.0  million  from  the 
remeasurement of our intercompany loan, which is recorded on a non-U.S. subsidiary and denominated in U.S. dollars, 
and unrealized losses on our equity investments and convertible debt security in ClearPoint Neuro, Inc. (formerly MRI 
Interventions, Inc.), or ClearPoint, of $6.1 million and $8.3 million, respectively.  

Income tax expense.   Income tax expense was $5.6 million for the year ended December 31, 2021, a decrease of $29.7 
million, or 84%, from income tax expense of $35.2 million for the year ended December 31, 2020. We recorded a state 
income tax provision for the year ended December 31, 2020, which is attributable to the taxable income from the sale of 
our right to receive sales-based royalty payments on Roche’s worldwide net sales of Evrysdi. We also incurred income tax 
expense in various foreign jurisdictions, and our foreign tax liabilities are largely dependent upon the distribution of pre-
tax earnings among these different jurisdictions. 

Year ended December 31, 2020 compared to year ended December 31, 2019 

The  following  table  summarizes  revenues  and  selected  expense  and  other  income  data  for  the years  ended 

December 31, 2020 and 2019: 

(in thousands) 
Net product revenue 
Collaboration revenue 
Royalty revenue 
Cost of product sales, excluding amortization of acquired intangible 
assets 
Amortization of acquired intangible assets 
Research and development expense 
Selling, general and administrative expense 
Change in the fair value of deferred and contingent consideration 
Settlement of deferred and contingent consideration 
Interest expense, net 
Other income, net 
Income tax expense 

Year ended  
December 31,  

Change 

2020 
 333,401    $ 

  $ 

 42,579   
 4,786   

 18,942   
 36,892   
 477,643   
 245,164   
 23,280   
 10,613   
 (56,352)  
 85,188   
 (35,228)  

2019 
 291,306    $ 
 15,674    $ 
 —    $ 

      2020 vs. 2019 
 42,095 
 26,905 
 4,786 

 12,135    $ 
 27,650    $ 
 257,452    $ 
 202,541    $ 
 48,360    $ 
 —    $ 
 (12,491)   $ 
 13,723    $ 
 (11,650)   $ 

 6,807 
 9,242 
 220,191 
 42,623 
 (25,080) 
 10,613 
 (43,861) 
 71,465 
 (23,578) 

Net product revenue.   Net product revenue was $333.4 million for the year ended December 31, 2020, an increase of 
$42.1 million, or 14%, from net product revenue of $291.3 million for the year ended December 31, 2019.  Translarna net 
product revenues were $191.9 million for the year ended December 31, 2020, an increase of $1.9 million, or 1%, compared 
to $190.0 million for the year ended December 31, 2019. The increase in Translarna net product revenues was driven by 
broader uptake due to new patients in existing geographies, geographic expansion, and label updates. Emflaza net product 
revenues were $139.0 million for the year ended December 31, 2020, an increase of $38.0 million, or 38%, compared to 
$101.0 million for the year ended December 31, 2019. The increase in Emflaza net product revenue was primarily due to 
increased new patient prescriptions and higher compliance.  The remaining increase was due to an increase in net product 
sales of Tegsedi and the commercial launch of Waylivra in the year ended December 31, 2020. 

Collaboration revenue.   Collaboration revenue was $42.6 million for the year ended December 31, 2020, an increase 
of $26.9 million, over 100%, from collaboration revenue of $15.7 million for the year ended December 31, 2019. The 
increase is primarily related to three milestones that were triggered from Roche in the years ended December 31, 2020. In 
August 2020, the FDA approved Evrysdi for the treatment of SMA in adults and children two months and older. The first 
commercial sale of Evrysdi in the United States was made in August 2020. This event triggered a $20.0 million milestone 

152 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
     
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
payment to us from Roche. In August 2020, the EMA accepted the MAA filed by Roche for Evrysdi for the treatment of 
SMA, which triggered a $15.0 million milestone payment to us from Roche.  In October 2020, Chugai filed an NDA in 
Japan  for  Evrysdi  for  the  treatment  of  SMA,  which  triggered  a  $7.5  million  milestone  payment  to  us  from  Roche. 
Comparatively, in the year ended December 31, 2019, a $15.0 million milestone was triggered upon the FDA’s acceptance 
of the filing of the NDA for risdiplam for the treatment of SMA. 

Royalty  revenue.  Royalty  revenue  was  $4.8  million  for  the  years  ended  December  31,  2020,  an  increase  of  $4.8 
million, or 100%, from $0.0 million for the years ended December 31, 2019. The increase in royalty revenue was due to 
the FDA approval of Evrysdi in August 2020. In accordance with the SMA License Agreement, we are entitled to royalties 
on worldwide annual net sales of the product. 

Cost  of  product  sales,  excluding  amortization  of  acquired  intangible  asset.    Cost  of  product  sales,  excluding 
amortization of  acquired  intangible  asset,  was  $18.9  million for  the year  end  December  31, 2020,  an  increase  of  $6.8 
million, or 56%, from $12.1 million for the year ended December 31, 2019. Cost of product sales consist primarily of 
royalty payments associated with Emflaza and Translarna net product sales, excluding contingent payments to Marathon, 
costs  associated  with  Emflaza  and  Translarna  product  sold  during  the  period,  and  royalty  expense  related  to  royalty 
revenues and collaboration milestone revenues. The increase in cost of product sales, excluding amortization of acquired 
intangible asset, is primarily due to the increases in net product revenue, royalty revenues, and collaboration milestone 
revenue. 

Amortization of acquired intangible asset.  Amortization of acquired intangible asset was $36.9 million for the year 
ended December 31, 2020, an increase of $9.2 million, or 33%, from $27.7 million for the year ended December 31, 2019. 
These amounts are related to the acquisition of all rights to Emflaza acquired in May 2017, Marathon contingent payments, 
and  our  Waylivra  and  Tegsedi  intangible  assets.  The  increase  is  primarily  related  to  additional  Marathon  contingent 
payments. The amount allocated to the Emflaza intangible asset is amortized on a straight-line basis over its estimated 
useful life of approximately seven years from the date of the completion of the acquisition of all rights to Emflaza, the 
period of estimated future cash flows. The Marathon contingent payments are amortized prospectively as incurred, straight-
line, over the remaining useful life of the Emflaza intangible asset. The Waylivra and Tegsedi assets are amortized on a 
straight-line basis over their estimated useful life of approximately ten years, respectively. 

Research  and  development  expense.      Research  and  development  expense  was  $477.6  million  for  the  year  ended 
December 31, 2020, an increase of $220.2 million, or 86%, compared to $257.5 million for the year ended December 31, 
2019.  The increase in research and development expenses reflects costs associated with advancing the gene therapy and 
Bio-e platforms, increased investment in research programs, and advancement of the clinical pipeline. The increase also 
includes one-time charges of $53.6 million in acquisition related and other expenses from our acquisition of Censa pursuant 
to the Censa Merger Agreement and $41.4 million related to our commercial manufacturing services agreement with or 
MassBio related to dedicated manufacturing space for our lead gene therapy program, AADC deficiency. 

Selling, general and administrative expense.  Selling, general and administrative expense was $245.2 million for the 
year ended December 31, 2020, an increase of $42.6 million, or 21%, from $202.5 million for the year ended December 
31,  2019.  The  increase  was  primarily  due  to  continued  investment  to  support  our  commercial  activities  including  our 
expanding  commercial  portfolio  and  rent  and  related  expenses  associated  with  entering  into  a  long  term  lease  for  the 
Hopewell Facility that commenced on July 1, 2020. 

Change in the fair value of deferred and contingent consideration. Change in the fair value of deferred and contingent 
consideration was a loss of $23.3 million for the year ended December 31, 2020, a decrease of $25.1 million, or 52%, from 
a loss of $48.4 million for the year ended December 31, 2019. The change is related to the fair valuation of the potential 
future consideration to be paid to former equityholders of Agilis as a result of our merger with Agilis which closed in 
August 2018. Changes in the fair value were due to the re-calculation of discounted cash flows for the passage of time and 
changes to certain other estimated assumptions. 

Settlement of deferred and contingent consideration. Settlement of deferred and contingent consideration was $10.6 
million for year ended December 31, 2020. The settlement of deferred and contingent consideration is related to a loss 
upon the settlement of the deferred and contingent consideration liabilities as a result of the Rights Exchange Agreement 

153 

with certain former equityholders of Agilis, whereby we exchanged their pro rata share of specific future cash milestone 
payments in the aggregate amount of $225.0 million for a combination of cash and equity. We paid $36.9 million in cash 
and  issued  2,821,176  shares  of  common  stock  in  exchange  for  the  cancellation  and  forfeiture  of  the  Participating 
Rightholders’  rights  to  receive  (i)  $174.0  million,  in  the  aggregate,  of  potential  milestone  payments  based  on  the 
achievement of certain regulatory milestones and (ii) $37.6 million, in the aggregate, of $40.0 million in development 
milestone payments that would have been due upon the passing of the second anniversary of the closing of the Agilis 
Merger, regardless of whether the milestones are achieved. 

Interest expense, net.   Interest expense, net was $56.4 million for the year ended December 31, 2020, an increase of 
$43.9 million, over 100%, from interest expense, net of $12.5 million for the year ended December 31, 2019.  The increase 
in interest expense, net was primarily due to interest expense recorded from the liability for the sale of future royalties 
related to the Royalty Purchase Agreement, interest expense recorded from the 2022 and 2026 Convertible Notes and the 
Credit Agreement, partially offset by interest income from our investments. 

Other income, net.  Other income, net was $85.2 million for the year ended December 31, 2020, an increase of $71.5 
million, over 100%, from other income, net of $13.7 million for the year ended December 31, 2019. The increase in other 
income, net resulted primarily from an unrealized foreign exchange gain of $54.6 million from the remeasurement of our 
intercompany loan, which is recorded on a non-U.S. subsidiary and denominated in U.S. dollars, and unrealized gains on 
our equity investments and convertible debt security in ClearPoint of $14.3 million and $19.3 million, respectively. These 
gains were partially offset by Agilis Rights Exchange transaction fees of $2.0 million. 

Income tax expense.   Income tax expense was $35.2 million for the year ended December 31, 2020, an increase of 
$23.6 million, over 100%, from income tax expense of $11.7 million for the year ended December 31, 2019. We recorded 
a state income tax provision in the years ended December 31, 2020, which is attributable to the taxable income from the 
sale of our right to receive sales-based royalty payments on Roche’s worldwide net sales of Evrysdi. We also incurred 
income  tax  expense  in  various  foreign  jurisdictions,  and  our  foreign  tax  liabilities  are  largely  dependent  upon  the 
distribution of pre-tax earnings among these different jurisdictions. 

Liquidity and capital resources 

Sources of liquidity 

Since inception, we have incurred significant operating losses. 

As a growing commercial-stage biopharmaceutical company, we are engaging in significant commercialization efforts 
for  our  products  while  also  devoting  a  substantial  portion  of  our  efforts  on  research  and  development  related  to  our 
products, product candidates and other programs. To date, almost all of our product revenue has been attributable to sales 
of Translarna for the treatment of nmDMD in territories outside of the United States and from Emflaza for the treatment 
of  DMD  in  the  United  States.  Our  ongoing  ability  to  generate  revenue  from  sales  of  Translarna  for  the  treatment  of 
nmDMD is dependent upon our ability to maintain our marketing authorizations in Brazil, Russia and in the EEA and 
secure  market  access  through  commercial  programs  following  the  conclusion  of  pricing  and  reimbursement  terms  at 
sustainable  levels  in  the  member  states  of  the  EEA  or  through  EAP  programs  in  the  EEA  and  other  territories.  The 
marketing authorization requires annual review and renewal by the European Commission following reassessment by the 
EMA of the benefit-risk balance of the authorization and is subject to the specific obligation to conduct Study 041. Our 
ability to generate product revenue from Emflaza will largely depend on the coverage and reimbursement levels set by 
governmental authorities, private health insurers and other third-party payors. 

We have historically financed our operations primarily through the issuance and sale of our common stock in public 
offerings, our “at the market offering” of our common stock, proceeds from the Royalty Purchase Agreement, the private 
placements of our preferred stock, collaborations, bank and institutional lender debt, convertible debt financings and grants 
and clinical trial support from governmental and philanthropic organizations and patient advocacy groups in the disease 
areas addressed by our product candidates. We expect to continue to incur significant expenses and operating losses for at 
least the next fiscal year. The net losses we incur may fluctuate significantly from quarter to quarter. 

154 

In August 2015, we closed a private offering of $150.0 million in aggregate principal amount of 2022 Convertible 
Notes, including the exercise by the initial purchasers of an option to purchase an additional $25.0 million in aggregate 
principal amount of the 2022 Convertible Notes. The 2022 Convertible Notes bear cash interest payable on February 15 
and  August 15  of  each year,  beginning  on  February 15,  2016.    The  2022  Convertible  Notes are  senior  unsecured 
obligations of ours and will mature on August 15, 2022, unless earlier converted, redeemed or repurchased in accordance 
with their terms prior to such date. We received net proceeds from the offering of approximately $145.4 million, after 
deducting the initial purchasers’ discounts and commissions and the estimated offering expenses payable by us. 

 As of February 15, 2022, until the close of business on the business day immediately preceding the maturity date, 
holders may convert their 2022 Convertible Notes at any time. Upon conversion, we will pay or deliver, as the case may 
be, cash, shares of our common stock or any combination thereof at our election. 

The conversion rate for the 2022 Convertible Notes was initially, and remains, 17.7487 shares of our common stock 
per  $1,000  principal  amount  of  the  2022  Convertible  Notes,  which  is  equivalent  to  an  initial  conversion  price  of 
approximately $56.34 per share of our common stock. 

We were not permitted to redeem the 2022 Convertible Notes prior to August 20, 2018. As of August 20, 2018, we 
may redeem for cash all or any portion of the 2022 Convertible Notes, at our option, on or after August 20, 2018 if the last 
reported sale price of our common stock has been at least 130% of the conversion price then in effect on the last trading 
day of, and for at least 19 other trading days (whether or not consecutive) during, any 30 consecutive trading day period 
ending on, and including, the trading day immediately preceding the date on which we provide notice of redemption, at a 
redemption price equal to 100% of the principal amount of the 2022 Convertible Notes to be redeemed, plus accrued and 
unpaid interest to, but excluding, the redemption date. No sinking fund is provided for the 2022 Convertible Notes, which 
means  that  we  are  not  required  to  redeem  or  retire  the  2022  Convertible  Notes periodically.  There  have  been  no 
redemptions to date. 

If we undergo a “fundamental change” (as defined in the Indenture governing the 2022 Convertible Notes Indenture), 
subject to certain conditions, holders of the 2022 Convertible Notes may require us to repurchase for cash all or part of 
their 2022 Convertible Notes at a repurchase price equal to 100% of the principal amount of the 2022 Convertible Notes to 
be repurchased, plus accrued and unpaid interest to, but excluding, the fundamental change repurchase date. 

The 2022 Convertible Notes represent senior unsecured obligations and will rank senior in right of payment to our 
future indebtedness that is expressly subordinated in right of payment to the notes, equal in right of payment to our existing 
and future unsecured indebtedness that is not so subordinated, effectively junior in right of payment to any of our secured 
indebtedness to the extent of the value of the assets securing such indebtedness, and structurally subordinated to all existing 
and future indebtedness and other liabilities (including trade payables) incurred by our subsidiaries. The 2022 Convertible 
Notes Indenture contains customary events of default with respect to the 2022 Convertible Notes, including that upon 
certain  events  of  default  (including  our  failure  to  make  any  payment  of  principal  or  interest  on  the  2022  Convertible 
Notes when due and payable) occurring and continuing, the 2022 Convertible Notes Trustee by notice to us, or the holders 
of at least 25% in principal amount of the outstanding 2022 Convertible Notes by notice to us and the 2022 Convertible 
Notes Trustee, may, and the 2022 Convertible Notes Trustee at the request of such holders (subject to the provisions of 
the 2022 Convertible Notes Indenture) will, declare 100% of the principal of and accrued and unpaid interest, if any, on 
all the 2022 Convertible Notes to be due and payable. In case of certain events of bankruptcy, insolvency or reorganization, 
involving us or a significant subsidiary, 100% of the principal of and accrued and unpaid interest on the 2022 Convertible 
Notes will automatically become due and payable. Upon such a declaration of acceleration, such principal and accrued 
and unpaid interest, if any, will be due and payable immediately. 

In January 2019 and February 2019, we closed an underwritten public offering of 7,563,725 shares of our common 
stock and received net proceeds of approximately $224.2 million. In August 2019, we entered into the Sales Agreement, 
pursuant to which, we may offer and sell shares of our common stock, having an aggregate offering price of up to $125.0 
million from time to time through the Sales Agents by any method that is deemed to be an “at the market offering” as 
defined in Rule 415(a)(4) promulgated under the Securities Act. In September 2019, we closed an underwritten public 
offering of 2,475,248 shares of our common stock and received net proceeds of $97.0 million. See “Item 7. Management’s 

155 

Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations—Overview—Funding”  for  additional 
information regarding the transactions described in this paragraph. 

In September 2019, we issued $287.5 million aggregate principal amount of 2026 Convertible Notes, which included 
an option to purchase up to an additional $37.5 million in aggregate principal amount of the 2026 Convertible Notes, 
which was exercised in full by the initial purchasers. The 2026 Convertible Notes bear cash interest at a rate of 1.50% 
per year, payable semi-annually on March 15 and September 15 of each year, beginning on March 15, 2020. The 2026 
Convertible Notes will mature on September 15, 2026, unless earlier repurchased or converted. We received net proceeds 
of $279.3 million after deducting the initial purchasers’ discounts and commissions and the offering expenses payable by 
us. 

Holders may convert their 2026 Convertible Notes at their option at any time prior to the close of business on the 
business  day  immediately  preceding March 15,  2026 only  under  the  following  circumstances:  (1) during  any  calendar 
quarter commencing on or after December 31, 2019 (and only during such calendar quarter), if the last reported sale price 
of  our  common  stock  for  at  least 20 trading days  (whether  or  not  consecutive)  during  a  period  of 30 consecutive 
trading days  ending  on  the  last  trading  day  of  the  immediately  preceding  calendar  quarter  is  greater  than  or  equal 
to 130% of  the  conversion  price  on  each  applicable  trading  day;  (2) during  the five  business  day  period  after 
any five consecutive trading day period, or the measurement period, in which the trading price (as defined in the 2026 
Convertible  Notes Indenture)  per  $1,000  principal  amount  of  2026  Convertible  Notes for  each  trading  day  of  the 
measurement  period  was  less  than 98% of  the  product  of  the  last  reported  sale  price  of  our  common  stock  and  the 
conversion rate on each such trading day; (3) during any period after we have issued notice of redemption until the close 
of business on the scheduled trading day immediately preceding the relevant redemption date; or (4) upon the occurrence 
of specified corporate events. On or after March 15, 2026, until the close of business on the business day immediately 
preceding the maturity date, holders may convert their 2026 Convertible Notes at any time, regardless of the foregoing 
circumstances. Upon conversion, we will pay or deliver, as the case may be, cash, shares of our common stock or any 
combination thereof at our election. 

The conversion rate for the 2026 Convertible Notes was initially, and remains, 19.0404 shares of our common stock 
per  $1,000  principal  amount  of  the  2026  Convertible  Notes,  which  is  equivalent  to  an  initial  conversion  price  of 
approximately $52.52 per share of our common stock. The conversion rate may be subject to adjustment in some events 
but will not be adjusted for any accrued and unpaid interest. 

We are not permitted to redeem the 2026 Convertible Notes prior to September 20, 2023. We may redeem for cash 
all or any portion of the 2026 Convertible Notes, at our option, if the last reported sale price of its common stock has been 
at least 130% of the conversion price then in effect on the last trading day of, and for at least 19 other trading days (whether 
or not consecutive) during, any 30 consecutive trading day period ending on, and including, the trading day immediately 
preceding the date on which we provide notice of redemption, at a redemption price equal to 100% of the principal amount 
of the 2026 Convertible Notes to be redeemed, plus accrued and unpaid interest to, but excluding, the redemption date. No 
sinking fund is provided for the 2026 Convertible Notes, which means that we are not required to redeem or retire the 
2026 Convertible Notes periodically. 

If  we  undergo  a  “fundamental  change”  (as  defined  in  the  2026  Convertible  Notes Indenture),  subject  to  certain 
conditions,  holders  of  the  2026  Convertible  Notes may  require  us  to  repurchase  for  cash  all  or  part  of  their  2026 
Convertible  Notes at  a  repurchase  price  equal  to  100%  of  the  principal  amount  of  the  2026  Convertible  Notes to  be 
repurchased, plus accrued and unpaid interest to, but excluding, the fundamental change repurchase date. 

The 2026 Convertible Notes represent senior unsecured obligations and will rank senior in right of payment to our 
future indebtedness that is expressly subordinated in right of payment to the notes, equal in right of payment to our existing 
and future unsecured indebtedness that is not so subordinated, effectively junior in right of payment to any of our secured 
indebtedness to the extent of the value of the assets securing such indebtedness, and structurally subordinated to all existing 
and future indebtedness and other liabilities (including trade payables) incurred by our subsidiaries. The 2026 Convertible 
Notes Indenture contains customary events of default with respect to the 2026 Convertible Notes, including that upon 
certain  events  of  default  (including  our  failure  to  make  any  payment  of  principal  or  interest  on  the  2026  Convertible 
Notes when due and payable) occurring and continuing, the 2026 Convertible Notes Trustee by notice to us, or the holders 

156 

of  at  least  25%  in  principal  amount  of  the  outstanding  2026  Convertible  Notes by  notice  to  us  and  the  Convertible 
Notes Trustee, may, and the 2026 Convertible Notes Trustee at the request of such holders (subject to the provisions of 
the 2026 Convertible Notes Indenture) will, declare 100% of the principal of and accrued and unpaid interest, if any, on 
all the 2026 Convertible Notes to be due and payable. In case of certain events of bankruptcy, insolvency or reorganization, 
involving us or a significant subsidiary, 100% of the principal of and accrued and unpaid interest on the 2026 Convertible 
Notes will automatically become due and payable. Upon such a declaration of acceleration, such principal and accrued 
and unpaid interest, if any, will be due and payable immediately. 

In July 2020, we entered into the Royalty Purchase Agreement. Pursuant to the Royalty Purchase Agreement, we sold 
to RPI the Assigned Royalty Payment in consideration for $650.0 million. See “Item 7. Management’s Discussion and 
Analysis of Financial Condition and Results of Operations—Overview—Funding” for additional information regarding 
this transaction. 

Cash flows 

As of December 31, 2021, we had cash and cash equivalents and marketable securities of $773.4 million. 

The  following  table  provides  information  regarding  our  cash  flows  and  our  capital  expenditures  for  the  periods 

indicated. 

(in thousands) 
Cash (used in) provided by: 
Operating activities 
Investing activities 
Financing activities 

Years ended 
December 31,  
2020 

2021 

2019 

 $ 
 $ 
 $ 

 (251,332)   $ 
 219,182   $ 
 20,877   $ 

 (194,071)   $ 
 (561,548)   $ 
 668,715    $ 

 (98,639) 
 (387,237) 
 613,209 

Net  cash  used  in  operating  activities  was  $251.3  million,  $194.1  million,  and  $98.6  million  for  the years  ended 
December 31, 2021, 2020, and 2019, respectively. The cash used in operating activities primarily related to supporting 
clinical development, including the manufacture of drug product, commercial activities for Emflaza and Translarna, and 
costs associated with the expansion of our international infrastructure for the years ended December 31, 2021, 2020, and 
2019. 

Net cash provided by investing activities was $219.2 million for the year ended December 31, 2021. Net cash used in 
investing activities was $561.5 million and $387.2 million for the years ended December 31, 2020 and 2019, respectively. 
The cash provided by investing activities for the year ended December 31, 2021 was primarily related to net sales and 
redemptions of marketable securities. The cash used in investing activities for the year ended December 31, 2020  was 
primarily related to purchases of marketable securities, the acquisition of product rights, purchases of fixed assets, and our 
purchase of convertible debt security, partially offset by net sales and redemptions of marketable securities. The cash used 
in investing activities for the year ended December 31, 2019 was primarily related to purchases of marketable securities, 
the acquisition of product rights, purchases of fixed assets, and our Equity Investment, partially offset by net sales and 
redemptions of marketable securities.  

Net cash provided by financing activities was $20.9 million, $668.7 million, and $613.2 million for the years ended 
December  31,  2021,  2020  and  2019,  respectively.  The  cash  provided  by  financing  activities  for  the year  ended 
December 31, 2021 is primarily attributable to the exercise of options, and issuance of stock under our Employee Stock 
Purchase  Plan,  or  ESPP,  offset  by  payments  of  finance  lease  principal.  Net  cash  provided  by  financing  activities  for 
the year  ended  December 31,  2020  is  primarily  attributable  to  proceeds  from  the  Royalty  Purchase  Agreement,  net 
proceeds received from our “at the market offering” of our common stock, the exercise of options, and issuance of stock 
under  our  ESPP,  partially  offset  by  repayment  on  our  senior  secured  term  loan,  payments  on  deferred  consideration 
obligation,  and  payments  of  finance  lease  principal.  Net  cash  provided  by  financing  activities  for  the year  ended 
December 31, 2019 is primarily attributable to net proceeds received from our public stock offerings, net proceeds received 

157 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
  
     
 
     
 
   
 
from our “at the market offering” of our common stock, net proceeds received from our convertible notes offering, the 
exercise of options, and issuance of stock under our ESPP, partially offset by repayment on our senior secured term loan. 

Funding requirements 

We  anticipate  that our  expenses  will  continue  to  increase in  connection  with our  commercialization  efforts  in  the 
United  States,  the  EEA,  Latin  America  and  other  territories,  including  the  expansion  of  our  infrastructure  and 
corresponding sales and marketing, legal and regulatory, distribution and manufacturing and administrative and employee-
based expenses. In addition to the foregoing, we expect to continue to incur significant costs in connection with the research 
and development of our splicing, gene therapy, Bio-e, metabolic and oncology programs and our studies of emvododstat 
for COVID-19 as well as studies in our products for maintaining authorizations, including Study 041, label extensions and 
additional indications. In addition, we may incur substantial costs in connection with our efforts to advance our regulatory 
submissions. We continue to seek marketing authorization for Translarna for the treatment of nmDMD in territories that 
we do not currently have marketing authorization in. We submitted an MAA to  the EMA for the treatment of AADC 
deficiency with PTC-AADC in the EEA and we expect an opinion from the CHMP in April 2022. We are preparing a 
BLA for PTC-AADC for the treatment of AADC deficiency in the United States and we expect to submit a BLA to the 
FDA in the second quarter of 2022. We filed for marketing authorization for Waylivra with ANVISA for the treatment of 
FPL  and  we  expect  a  regulatory  decision  on  approval  from  ANVISA  in  the  second  half  of  2022.  These  efforts  may 
significantly impact the timing and extent of our commercialization expenses. 

In addition, our expenses will increase if and as we: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

seek to satisfy contractual and regulatory obligations we assumed in connection with the Agilis Merger; 

seek to satisfy contractual and regulatory obligations in conjunction with the Tegsedi-Waylivra Agreement; 

satisfy contractual and regulatory obligations that we assumed through our other acquisitions and collaborations; 

execute  our  commercialization  strategy  for  our  products  and  product  candidates  that  may  receive  marketing 
authorization; 

are  required  to  complete  any  additional  clinical  trials,  non-clinical  studies  or  Chemistry,  Manufacturing  and 
Controls, or CMC, assessments or analyses in order to advance Translarna for the treatment of nmDMD in the 
United States or elsewhere; 

utilize the Hopewell Facility to manufacture program materials for certain of our gene therapy product candidates; 

initiate or continue the research and development of our splicing, gene therapy, Bio-e, metabolic and oncology 
programs  and  our  studies  of  emvododstat  for  COVID-19  as  well  as  studies  in  our  products  for  maintaining 
authorizations, including Study 041, label extensions and additional indications; 

seek to discover and develop additional product candidates; 

seek to expand and diversify our product pipeline through strategic transactions; 

•  maintain, expand and protect our intellectual property portfolio; and 

• 

add operational, financial and management information systems and personnel, including personnel to support 
our product development and commercialization efforts. 

We believe that our cash flows from product sales, together with existing cash and cash equivalents, including our 
offerings of the Convertible Notes, public offerings of common stock, our “at the market offering” of our common stock, 
proceeds from the Royalty Purchase Agreement and marketable securities, will be sufficient to fund our operating expenses 

158 

and capital expenditure requirements for at least the next twelve months. We have based this estimate on assumptions that 
may prove to be wrong, and we could use our capital resources sooner than we currently expect. 

Our future capital requirements will depend on many factors, including: 

• 

• 

• 

• 
• 

• 
• 
• 

• 

• 

• 

• 

• 
• 
• 

• 
• 

• 

• 

• 

• 

our  ability  to  commercialize  and  market  our  products  and  product  candidates  that  may  receive  marketing 
authorization; 
our ability to negotiate, secure and maintain adequate pricing, coverage and reimbursement terms, on a timely 
basis, with third-party payors for our products and products candidates; 
our ability to maintain the marketing authorization for our products, including in the EEA for Translarna for the 
treatment  of  nmDMD  and  whether  the  EMA  determines  on  an  annual  basis  that  the  benefit-risk  balance  of 
Translarna supports renewal of our marketing authorization in the EEA, on the current approved label; 
the costs, timing and outcome of Study 041; 
the costs, timing and outcome of our efforts to advance Translarna for the treatment of nmDMD in the United 
States, including, whether we will be required to perform additional clinical trials, non-clinical studies or CMC 
assessments or analyses at significant cost which, if successful, may enable FDA review of an NDA re-submission 
by us and, ultimately, may support approval of Translarna for nmDMD in the United States; 
unexpected decreases in revenue or increase in expenses resulting from the COVID-19 pandemic; 
our ability to maintain orphan exclusivity in the United States for Emflaza; 
our ability to successfully complete all post-marketing requirements imposed by regulatory agencies with respect 
to our products; 
the progress and results of activities under our splicing, gene therapy, Bio-e, metabolic and oncology programs 
and our studies of emvododstat for COVID-19 as well as studies in our products for maintaining authorizations, 
label extensions and additional indications; 
the  scope,  costs  and  timing  of  our  commercialization  activities,  including  product  sales,  marketing,  legal, 
regulatory, distribution and manufacturing, for any of our products and for any of our other product candidates 
that may receive marketing authorization or any additional territories in which we receive authorization to market 
Translarna; 
the costs, timing and outcome of regulatory review of our splicing, gene therapy, Bio-e, metabolic and oncology 
programs and our studies of emvododstat for COVID-19 and Translarna in other territories; 
our  ability  to  utilize  the  Hopewell  Facility  to  manufacture  program  materials  for  certain  of  our  gene  therapy 
product candidates; 
our ability to satisfy our obligations under the indentures governing the Convertible Notes; 
the timing and scope of growth in our employee base; 
the scope, progress, results and costs of preclinical development, laboratory testing and clinical trials for our other 
product candidates, including those in our splicing, gene therapy, Bio-e, metabolic and oncology programs; 
revenue received from commercial sales of our products or any of our product candidates; 
our ability to obtain additional and maintain existing reimbursed named patient and cohort EAP programs for 
Translarna for the treatment of nmDMD on adequate terms, or at all; 
the ability and willingness of patients and healthcare professionals to access Translarna through alternative means 
if pricing and reimbursement negotiations in the applicable territory do not have a positive outcome; 
the  costs  of  preparing,  filing and  prosecuting  patent  applications,  maintaining,  and  protecting  our  intellectual 
property rights and defending against intellectual property-related claims; 
the  extent  to  which  we  acquire  or  invest  in  other  businesses,  products,  product  candidates,  and  technologies, 
including the success of any acquisition, in-licensing or other strategic transaction we may pursue, and the costs 
of  subsequent  development  requirements  and  commercialization  efforts,  including  with  respect  to  our 
acquisitions of Emflaza, Agilis, our Bio-E platform and Censa and our licensing of Tegsedi and Waylivra; and 
our  ability  to  establish  and  maintain  collaborations,  including  our  collaborations  with  Roche  and  the  SMA 
Foundation, and our ability to obtain research funding and achieve milestones under these agreements. 

With respect to our outstanding 2022 Convertible Notes, cash interest payments are payable on a semi-annual basis 
in arrears, which require total funding of $4.5 million annually. The 2022 Convertible Notes will mature on August 15, 
2022 and we will be required to pay any outstanding principal amount of the 2022 Convertible Notes at that time, unless 

159 

earlier converted, redeemed or repurchased in accordance with their terms prior to such date. As of February 15, 2022, 
until the close of business on the business day immediately preceding the maturity date, holders may convert their 2022 
Convertible Notes at any time. Upon conversion, we will pay or deliver, as the case may be, cash, shares of our common 
stock or any combination thereof at our election. With respect to our outstanding 2026 Convertible Notes, cash interest 
payments are payable on a semi-annual basis in arrears, which will require total funding of $4.3 million annually.  

In addition, we expect to pay Marathon Pharmaceuticals, LLC (now known as Complete Pharma Holdings, LLC), or 
Marathon, a single $50.0 million sales-based milestone in connection with Emflaza sales in 2022. We also expect to pay 
the  former  equityholders  of  Agilis  an  aggregate  of  $70.0  million  upon  the  achievement  of  certain  development  and 
regulatory milestones in 2022 relating to PTC-AADC. 

We also have certain significant contractual obligations and commercial commitments that require funding. We lease 
office space for our principal office in South Plainfield, New Jersey and we occupy under leases that expire in 2024, with 
two consecutive five-year renewal options to renew the leases after 2024 and at 4041 Hadley Road, South Plainfield New 
Jersey that we occupy under a lease that will expire in May 2022. Additionally, we entered into a lease agreement for 
approximately 103,000 square feet of laboratory and office space in Bridgewater, New Jersey.  The rental term for such 
facility commenced on May 1, 2020 with an initial term of seven years and two consecutive five year renewal periods at 
our option. We also have significant lease obligations that stem from our lease of office, manufacturing, and laboratory 
space  in  Hopewell,  New  Jersey.  The rental  term for  such facility  commenced  on  July 1,  2020,  with  an  initial  term  of 
fifteen years and two consecutive 10-year renewal periods at our option. In addition, we lease office space, vehicles and 
equipment in various other locations in the U.S. and other countries for our employees and operations. We have a total of 
$130.8 million in obligations that stem from our operating leases. 

We have a total of $33.0 million in obligations that stem from a commercial manufacturing services agreement entered 
into with MassBio on June 19, 2020, for a term of 12.5 years. Pursuant to the terms of the agreement, MassBio agreed to 
provide us with four dedicated rooms for our PTC-AADC program. 

Under an Exclusive License and Supply Agreement, or the Faes Agreement, with Faes Farma, S.A., or Faes, we are 
required to pay royalties as a percentage of or as a fixed payment with respect to net product sales by us allocable to the 
Emflaza  oral  suspension  product.  We  are  required  to  pay  Faes  an  annual  minimum  royalty  during  the  first  seven 
calendar years with a fixed percentage royalty during the remainder of the Faes Agreement term. The minimum royalty 
based on the euro to U.S. dollar exchange rate as of December 31, 2021 is $3.4 million, with the last minimum royalty 
payment due in 2023. 

Under  various  agreements,  we  will  be  required  to  pay  royalties  and  milestone  payments  upon  the  successful 
development and commercialization of products, including the following agreements with The Wellcome Trust Limited, 
or Wellcome Trust, and the SMA Foundation. 

We have entered into funding agreements with Wellcome Trust for the research and development of small molecule 
compounds in connection with our oncology platform and antibacterial program. As we have discontinued development 
under our antibacterial program, we do not expect that milestone and royalty payments from us to Wellcome Trust will 
apply  under  that  agreement.  Under  our  oncology  platform  funding  agreement,  to  the  extent  that  we  develop  and 
commercialize program intellectual property, excluding emvododstat, on a for-profit basis ourselves or in collaboration 
with a partner (provided we retain overall control of worldwide commercialization), we may become obligated to pay to 
Wellcome  Trust  development  and  regulatory  milestone  payments  and  single-digit  royalties  on  sales  of  any  research 
program product. Our obligation to pay such royalties would continue on a country-by-country basis until the longer of 
the expiration of the last patent in the program intellectual property in such country covering the research program product 
and  the  expiration  of  market  exclusivity  of  such  product  in  such  country.  We  made  the  first  development  milestone 
payment of $0.8 million to Wellcome Trust under the oncology platform funding agreement during the second quarter of 
2016. Additional development and regulatory milestone payments of up to an aggregate of $22.4 million may become 
payable by us under this agreement. For example, in the event a Phase 2 clinical study of a research program candidate, 
such as unesbulin, is commenced, a milestone payment of $2.5 million would become payable by us to Wellcome Trust 
upon the earlier to occur of the first dose administered to the last patient enrolled in the study or the termination of dosing 
of all patients in the study. We expect to initiate a registration-directed Phase 2/3 trial of unesbulin for the treatment of 

160 

LMS  in  the  second quarter  of  2022  and  we  expect  to  initiate  a  registration-directed  Phase  2  trial  of  unesbulin  for  the 
treatment of DIPG in the third quarter of 2022. 

We have also entered into a sponsored research agreement with the SMA Foundation in connection with our spinal 
muscular atrophy program. We may become obligated to pay the SMA Foundation single-digit royalties on worldwide net 
product sales of any collaboration product that we successfully develop and subsequently commercialize or, with respect 
to collaboration products we outlicense, including Evrysdi, a specified percentage of certain payments we receive from 
our licensee. We are not obligated to make such payments unless and until annual sales of a collaboration product exceed 
a designated threshold. Our obligation to make such payments would end upon our payment to the SMA Foundation of an 
aggregate of $52.5 million.  

Additionally, we have employment agreements with certain employees which require the funding of a specific level 
of payments, if certain events, such as a change in control or termination without cause, occur. Furthermore, since we are 
a public company, we have incurred and expect to continue to incur additional costs associated with operating as such, 
including significant legal, accounting, investor relations and other expenses. 

We have never been profitable and we will need to generate significant revenues to achieve and sustain profitability, 
and  we  may  never  do  so.  We  may  need  to  obtain  substantial  additional  funding  in  connection  with  our  continuing 
operations. Until such time, if ever, as we can generate substantial product revenues, we expect to finance our cash needs 
primarily through a combination of equity offerings, debt financings, collaborations, strategic alliances, grants and clinical 
trial  support  from  governmental  and  philanthropic  organizations  and  patient  advocacy  groups  in  the  disease  areas 
addressed  by  our  product  and  product  candidates  and  marketing,  distribution  or  licensing  arrangements.  Adequate 
additional financing may not be available to us on acceptable terms, or at all. To the extent that we raise additional capital 
through the sale of equity or convertible debt securities, our shareholders ownership interest will be diluted, and the terms 
of these securities may include liquidation or other preferences that adversely affect the rights of our common stockholders. 
Debt  financing,  if  available,  may  involve  agreements  that  include  covenants  limiting  or  restricting  our  ability  to  take 
specific  actions,  such  as  incurring  additional  debt,  making  capital  expenditures  or  declaring  dividends.  If  we  raise 
additional funds through collaborations, strategic alliances or marketing, distribution or licensing arrangements with third 
parties,  we  may  have  to  relinquish  valuable  rights  to  our  technologies,  future  revenue  streams,  research  programs  or 
product candidates or to grant licenses on terms that may not be favorable to us. 

If we are unable to raise additional funds through equity, debt or other financings when needed or on attractive terms, 
we may be required to delay, limit, reduce or terminate our product development or commercialization efforts or grant 
rights to develop and market product candidates that we would otherwise prefer to develop and market ourselves. 

Item 7A.   Quantitative and Qualitative Disclosures about Market Risk 

We are exposed to market risk related to changes in interest rates. Our primary exposure to market risk is interest rate 
sensitivity, which is affected by changes in the general level of U.S. interest rates, particularly because our investments 
are in short-term securities. Our available for sale securities are subject to interest rate risk and will fall in value if market 
interest rates increase. At any time, sharp changes in interest rates can affect the fair value of the investment portfolio and 
its interest earnings. There were no investments classified as long-term at December 31, 2021. At December 31, 2021, we 
held $773.4 million in cash and cash equivalents and short-term investments. After a review of our marketable investment 
securities, we believe that in the event of a hypothetical ten percent increase in interest rates, the resulting decrease in fair 
value of our marketable investment securities would be insignificant to the consolidated financial statements. 

Currently, we do not hedge these interest rate exposures. We maintain an investment portfolio in accordance with our 
investment policy. The primary objectives of our investment policy are to preserve principal, maintain proper liquidity and 
to meet operating needs. Although our investments are subject to credit risk, our investment policy specifies credit quality 
standards for our investments and limits the amount of credit exposure from any single issue, issuer or type of investment. 
Our investments are also subject to interest rate risk and will decrease in value if market interest rates increase. However, 
due to the conservative nature of our investments and relatively short duration, interest rate risk is mitigated. We do not 
own derivative financial instruments. Accordingly, we do not believe that there is any material market risk exposure with 
respect to derivative or other financial instruments. 

161 

As a result of our ex-U.S. operations, we face exposure to movements in foreign currency exchange rates, including 
the British Pound, Euro, Brazilian Real, and Swiss Franc against the U.S. dollar. The current exposures arise primarily 
from  cash,  accounts  receivable,  intercompany  receivables  and  payables,  intercompany  loans  and  product  sales 
denominated in foreign currencies. Both positive and negative impacts to our international product sales from movements 
in  foreign  currency  exchange  rates  may  be  partially  mitigated  by  the  natural,  opposite  impact  that  foreign  currency 
exchange  rates  have  on  our  international  operating  expenses.  For  the year  ended  December 31,  2021,  we  recognized 
realized  foreign  currency  transaction  losses,  net,  of  $2.1  million,  which  is  recorded  within  other  income,  net  on  the 
Statement of Operations. A hypothetical ten percent increase or decrease in the exchange rate between the U.S. dollar and 
the British Pound, Euro, Brazilian Real, or Swiss Franc from the December 31, 2021 rate would not have a significant 
impact on our cash flows. We are not currently engaged in any foreign currency hedging activities. We will evaluate the 
use of derivative financial instruments to hedge our exposure as the needs and risks should arise. 

In  August 2015,  we  issued  $150.0  million  of  3.00%  convertible  senior  notes  due  August 15,  2022,  or  the  2022 
Convertible Notes. We do not have economic interest rate exposure on the 2022 Convertible Notes as they have a fixed 
annual interest rate of 3.00%. However, the fair value of the 2022 Convertible Notes is exposed to interest rate risk. We 
do not carry the 2022 Convertible Notes at fair value on our balance sheet but present the fair value of the principal amount 
for disclosure purposes. Generally, the fair value of the 2022 Convertible Notes will increase as interest rates fall and 
decrease as interest rates rise. The 2022 Convertible Notes are also affected by the price and volatility of our common 
stock and will generally increase or decrease as the market price of our common stock changes. The estimated fair value 
of the 2022 Convertible Notes was approximately $158.3 million as of December 31, 2021. 

In September 2019, we issued $287.5 million of 1.50% convertible senior notes due September 15, 2026, or the 2026 
Convertible Notes. We do not have economic interest rate exposure on the 2026 Convertible Notes as they have a fixed 
annual interest rate of 1.50%. However, the fair value of the 2026 Convertible Notes is exposed to interest rate risk. We 
do not carry the 2026 Convertible Notes at fair value on our balance sheet but present the fair value of the principal amount 
for disclosure purposes. Generally, the fair value of the 2026 Convertible Notes will increase as interest rates fall and 
decrease as interest rates rise. The 2026 Convertible Notes are also affected by the price and volatility of our common 
stock and will generally increase or decrease as the market price of our common stock changes. The estimated fair value 
of the Convertible Notes was approximately $305.3 million as of December 31, 2021. 

162 

 
 
Item 8.   Financial Statements and Supplementary Data 

Index to consolidated financial statements 

Report of Independent Registered Public Accounting Firm (PCAOB ID 42) 
Consolidated Balance Sheets as of December 31, 2021 and 2020 
Consolidated Statements of Operations for the years ended December 31, 2021, 2020, and 2019 
Consolidated Statements of Comprehensive Loss for the years ended December 31, 2021, 2020, and 2019 
Consolidated Statements Stockholders’ Equity for the years ended December 31, 2021, 2020, and 2019 
Consolidated Statements of Cash Flows for the years ended December 31, 2021, 2020, and 2019 
Notes to Consolidated Financial Statements 

164 
167 
168 
169 
170 
171 
173 

163 

 
 
 
 
Report of Independent Registered Public Accounting Firm 

To the Stockholders and the Board of Directors of PTC Therapeutics, Inc. 

Opinion on the Financial Statements 

We have audited the accompanying consolidated balance sheets of PTC Therapeutics, Inc. (the Company) as of 
December 31, 2021 and 2020, the related consolidated statements of operations, comprehensive loss, stockholders' 
equity and cash flows for each of the three years in the period ended December 31, 2021, and the related notes 
(collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements 
present fairly, in all material respects, the financial position of the Company at December 31, 2021 and 2020, and the 
consolidated results of its operations and its cash flows for each of the three years in the period ended December 31, 
2021, in conformity with U.S. generally accepted accounting principles.  

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the Company's internal control over financial reporting as of December 31, 2021, based on criteria 
established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the 
Treadway Commission (2013 framework) and our report dated February 22, 2022 expressed an unqualified opinion 
thereon. 

Basis for Opinion 

These financial statements are the responsibility of the Company's management. Our responsibility is to express an 
opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the 
PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities 
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.  

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether the financial statements are free of material 
misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material 
misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those 
risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the 
financial statements. Our audits also included evaluating the accounting principles used and significant estimates made 
by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits 
provide a reasonable basis for our opinion. 

Adoption of ASU No. 2020-06 

As discussed in Note 2 to the consolidated financial statements, the Company changed its method of accounting for 
convertible notes in 2021 due to the adoption of Accounting Standards Update (ASU) No. 2020-06, Debt— (Subtopic 
470-20 & 815-40), and the related amendments. 

164 

 
 
 
 
Critical Audit Matters 

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

Description of the Matter 

  Variable consideration in contracts with customers 
  As  discussed  in  Note  2  of  the  consolidated  financial  statements,  the  Company’s 
revenues for product sold to its customers within the United States reflect discounts 
mandated by the Medicaid Drug Rebate Program. The Company includes an estimate 
of this variable consideration in its transaction price at the time of sale, when control 
of the product transfers to the customer. The Company uses the expected value or 
most likely amount method when estimating variable consideration, unless discount 
or rebate terms are specified within contracts. The estimates for variable consideration 
are adjusted to reflect known changes.  

Auditing  the  amount  of  consideration  to  be  paid  under  the  Medicaid  Drug  Rebate 
Program  (Medicaid)  was  complex  and  highly  judgmental  due  to  significant 
uncertainty  about  the  volume  of  expected  claims  from  governmental  entities,  the 
estimated amount of shipments from wholesalers that will  be dispensed to eligible 
benefit  plan  participants,  as  well  as  the  complexity  of  governmental  pricing 
calculations in various jurisdictions. Governmental pricing calculations are complex 
as a result of assumptions such as patient mix, the average manufacturer price, best 
price,  and  the  unit  rebate  amount.  The  reductions  to  gross  product  revenues  are 
sensitive to these significant estimates and calculations. 

How We Addressed the Matter in 
Our Audit 

  We  identified,  evaluated  and  tested  controls  over  management’s  review  of  the 
calculated reductions to gross product prices related to Medicaid and the significant 
assumptions and data inputs utilized in the calculations. 

To test the revenue adjustments related to Medicaid our audit procedures included, 
among  others,  evaluating  the  methodology  used  as  well  as  testing  the  significant 
estimates  discussed  above  and  the  underlying  assumptions  and  data  used  by  the 
Company  in  its  analysis.  We  compared  the  assumptions  used  by  management  to 
historical  trends,  evaluated  pricing  adjustments recorded  in  the  current  period,  and 
assessed the historical accuracy of management’s estimates against actual results. In 
addition, we involved an internal governmental pricing specialist to assist with our 
evaluation of management’s methodology and the calculations made to measure the 
estimated Medicaid rebates. 

165 

 
 
 
 
 
 
 
 
 
 
Description of the Matter 

  Valuation of acquisition-related contingent consideration liability 
  As  discussed  in  Note 2  to  the  consolidated  financial  statements  under  the  caption 
“Business combinations and asset acquisitions,” the Company recognizes contingent 
consideration  liabilities  at  their  estimated  fair  values  on  the  acquisition  date. 
Subsequent changes to the fair values of the contingent consideration liabilities are 
recorded within the consolidated statement of operations in the period of change. At 
December 31,  2021,  the  Company  recorded  $239.9  million  in  total  contingent 
consideration liabilities related to development, regulatory and net sales milestones. 

The fair value of the contingent consideration is estimated using a combination of a 
probability adjusted, discounted cash flow approach and an option pricing model with 
Monte  Carlo  simulation.  Certain  assumptions,  including  development  timelines, 
probabilities of success, and certain inputs to the weighted average cost of capital are 
highly  subjective  and  the  fair  value  estimate  is  sensitive  to  these  assumptions.  
Auditing  the  valuation  of  contingent  consideration  liabilities  was  complex  and 
required  significant  auditor  judgment  due  to  the  high  degree  of  subjectivity  in 
evaluating these assumptions and the method used for the calculation. 

How We Addressed the Matter in 
Our Audit 

  We  obtained  an  understanding,  evaluated  the  design  and  tested  the  operating 
effectiveness  of  controls  over  the  Company’s  contingent  consideration  liabilities 
process including management’s process to establish the significant assumptions and 
measure the liability.  

To test the estimated fair value of the contingent consideration liabilities, our audit 
procedures included, among others, assessing the fair value methodology and testing 
the  significant  assumptions  discussed  above  and  the  underlying  data  used  in 
management’s  analyses.    We  evaluated  the  assumptions  and  judgments  in  light  of 
observable  industry  and  economic  trends  and  standards,  external  data  sources  and 
regulatory factors.  Estimated amounts of future sales and probabilities of achieving 
milestones  were  evaluated  in  relation  to  internal  and  external  analyses,  clinical 
development  progress  and  timelines,  probability  of  success  benchmarks,  and 
regulatory notices.  Additionally, we compared the weighted average cost of capital 
that  was  adjusted  for  the  Company’s  credit  risk,  to  those  of  comparable  guideline 
companies.  Our  procedures  also  included  evaluating  the  data  sources  used  by 
management  in  determining  its  assumptions  and,  where  necessary,  included  an 
evaluation  of  available  information  that  either  corroborated  or  contradicted 
management’s  conclusions.    We  involved  valuation  specialists  to  assist  with  our 
assessment of the Company’s fair value measurement methodology and to perform 
corroborative fair value calculations. 

/s/ Ernst & Young LLP 

We have served as the Company’s auditor since 2010. 

Iselin, New Jersey 

February 22, 2022 

166 

 
 
 
 
 
 
 
 
 
 
 
PTC Therapeutics, Inc. 

Consolidated Balance Sheets 

In thousands, except shares 

December 31,  

2021 

2020 

Assets 
Current assets: 

Cash and cash equivalents 
Marketable securities 
Trade and royalty receivables, net 
Inventory, net 
Prepaid expenses and other current assets 

Total current assets 
Fixed assets, net 
Intangible assets, net 
Goodwill 
Operating lease ROU assets 
Deposits and other assets 
Total assets 
Liabilities and stockholders’ equity 
Current liabilities: 

Accounts payable and accrued expenses 
Current portion of long-term debt 
Deferred revenue 
Operating lease liabilities- current 
Finance lease liabilities- current 
Liability for sale of future royalties- current 
Other current liabilities 

Total current liabilities 
Long-term debt 
Contingent consideration payable 
Deferred tax liability 
Operating lease liabilities- noncurrent 
Finance lease liabilities- noncurrent 
Liability for sale of future royalties- noncurrent 
Other long-term liabilities 
Total liabilities 
Stockholders’ equity: 

Common stock, $0.001 par value. Authorized 250,000,000 shares; issued and 
outstanding 70,828,226 shares at December 31, 2021. Authorized 125,000,000 shares; 
issued and outstanding 69,718,096 shares at December 31, 2020. 
Additional paid-in capital 
Accumulated other comprehensive loss 
Accumulated deficit 

Total stockholders’ equity 
Total liabilities and stockholders’ equity 

See accompanying consolidated notes. 

167 

 $ 

 189,718    $ 
 583,658   
 110,455   
 15,856   
 54,681   
 954,368   
 52,585   
 724,841   
 82,341   
 77,421   
 46,500   

 208,812 
 894,838 
 69,929 
 18,697 
 39,469 
    1,231,745 
 33,831 
 715,328 
 82,341 
 84,410 
 60,623 
 $   1,938,056    $   2,208,278 

 288,784   
 149,540   
 —   
 7,273   
 3,000   
 59,291   
 1,460   
 509,348   
 281,894   
 239,900   
 137,110   
 73,619   
 20,053   
 674,694   
 —   
     1,936,618   

 242,168 
 — 
 4,151 
 7,465 
 1,276 
 21,023 
 1,250 
 277,333 
 309,145 
 240,400 
 136,735 
 79,499 
 23,053 
 658,739 
 1,392 
    1,726,296 

 71   
     2,123,606   
 (24,282)  
     (2,097,957)  
 1,438   

 70 
    2,171,746 
 (60,957) 
    (1,628,877) 
 481,982 
 $   1,938,056    $   2,208,278 

 
 
  
 
 
 
 
 
 
 
 
     
    
 
   
  
     
 
   
   
  
   
  
   
  
   
  
   
   
  
   
  
   
  
  
 
   
  
   
    
  
   
   
    
  
   
   
  
   
  
   
  
  
 
  
 
  
 
  
 
   
  
   
  
   
  
   
  
  
 
  
 
  
 
   
  
   
    
  
   
   
  
   
  
   
  
 
PTC Therapeutics, Inc. 

Consolidated Statements of Operations 

In thousands, except shares and per share data 

Revenues: 

Net product revenue 
Collaboration revenue 
Royalty revenue 

Total revenues 
Operating expenses: 

2021 

2020 

2019 

Year ended December 31,  

$ 

 $ 

 428,904  
 55,046  
 54,643  
 538,593  

$ 

 333,401  
 42,579  
 4,786  
 380,766  

 291,306 
 15,674 
 — 
 306,980 

Cost of product sales, excluding amortization of 
acquired intangible assets 
Amortization of acquired intangible assets 
Research and development 
Selling, general and administrative 
Change in the fair value of deferred and contingent 
consideration 
Settlement of deferred and contingent consideration   

Total operating expenses 
Loss from operations 
Interest expense, net 
Other (expense) income, net 
Loss before income tax expense 
Income tax expense 
Net loss attributable to common stockholders 
Weighted-average shares outstanding: 
Basic and diluted (in shares) 
Net loss per share—basic and diluted (in dollars per 
share) 

 $ 

 $ 

 32,328  
 54,751  
 540,684  
 285,773  

 (500)  
 —  
 913,036  
 (374,443)  
 (86,022)  
 (57,875)  
 (518,340)  
 (5,561)  
 (523,901)  

$ 

 18,942  
 36,892  
 477,643  
 245,164  

 23,280  
 10,613  
 812,534  
 (431,768)  
 (56,352)  
 85,188  
 (402,932)  
 (35,228)  
 (438,160)  

$ 

 12,135 
 27,650 
 257,452 
 202,541 

 48,360 
 — 
 548,138 
 (241,158) 
 (12,491) 
 13,723 
 (239,926) 
 (11,650) 
 (251,576) 

 70,466,393  

 66,027,908  

 58,863,185 

 (7.43)  

$ 

 (6.64)  

$ 

 (4.27) 

See accompanying consolidated notes. 

168 

  
 
   
 
 
 
 
 
 
 
 
 
 
 
      
     
     
     
     
 
     
 
   
 
 
   
  
  
 
  
 
 
 
   
  
  
 
  
  
 
  
 
  
 
   
  
  
 
  
  
  
 
   
  
  
 
   
  
  
 
   
  
  
  
 
 
 
   
  
  
 
   
  
  
 
  
  
  
 
   
  
  
 
   
  
  
 
   
  
  
 
 
  
  
 
  
 
 
 
  
  
  
 
 
 
 
PTC Therapeutics, Inc. 

Consolidated Statements of Comprehensive Loss 

In thousands 

Year ended December 31, 
2020 
 (438,160)  

$ 

$ 

2021 
 (523,901)  

2019 
 (251,576) 

 (2,502)  
 39,177   
 (487,226)  

 1,145   
 (51,518)  
 (488,533)  

$ 

 724 
 (12,770) 
 (263,622) 

$ 

Net loss 
Other comprehensive (loss) income: 

Unrealized (loss) gain on marketable securities, net of tax of $0, $0, and $165, respectively 
Foreign currency translation gain (loss), net of tax of $0 

Comprehensive loss 

 $ 

 $ 

See accompanying consolidated notes. 

169 

  
 
 
 
 
 
 
 
 
 
 
 
 
 
      
      
   
    
  
    
  
   
   
  
  
   
  
  
 
 
O
t
h
e
r

N
e
t

l
o
s
s

C
o
m
p
r
e
h
e
n
s
i
v
e

i
n
c
o
m
e

B
a
l
a
n
c
e
,

D
e
c
e
m
b
e
r
3
1
,
2
0
2
1

R
e
c
e
i
v
a
b
l
e

f
r
o
m

i
n
v
e
s
t
o
r

S
h
a
r
e
-
b
a
s
e
d
c
o
m
p
e
n
s
a
t
i
o
n
e
x
p
e
n
s
e

A
d
j
u
s
t
m
e
n
t

f
o
r

t
h
e

a
d
o
p
t
i
o
n
o
f

A
S
U
2
0
2
0
-
0
6

R
e
s
t
r
i
c
t
e
d

s
t
o
c
k
v
e
s
t
i
n
g
a
n
d
i
s
s
u
a
n
c
e
,
n
e
t

I
s
s
u
a
n
c
e
o
f

c
o
m
m
o
n
s
t
o
c
k
i
n
c
o
n
n
e
c
t
i
o
n
w

i
t
h
a
n

e
m
p
l
o
y
e
e

s
t
o
c
k
p
u
r
c
h
a
s
e
p
l
a
n

O
t
h
e
r

N
e
t

l
o
s
s

E
x
e
r
c
i
s
e
o
f
o
p
t
i
o
n
s

C
o
m
p
r
e
h
e
n
s
i
v
e

l
o
s
s

B
a
l
a
n
c
e
,

D
e
c
e
m
b
e
r
3
1
,
2
0
2
0

R
e
c
e
i
v
a
b
l
e

f
r
o
m

i
n
v
e
s
t
o
r

S
h
a
r
e
-
b
a
s
e
d
c
o
m
p
e
n
s
a
t
i
o
n
e
x
p
e
n
s
e

N
e
t

l
o
s
s

C
o
m
p
r
e
h
e
n
s
i
v
e

l
o
s
s

B
a
l
a
n
c
e
,

D
e
c
e
m
b
e
r
3
1
,
2
0
1
9

S
h
a
r
e
-
b
a
s
e
d
c
o
m
p
e
n
s
a
t
i
o
n
e
x
p
e
n
s
e

E
x
e
r
c
i
s
e
o
f
o
p
t
i
o
n
s

R
e
s
t
r
i
c
t
e
d

s
t
o
c
k
v
e
s
t
i
n
g
a
n
d
i
s
s
u
a
n
c
e
,
n
e
t

I
s
s
u
a
n
c
e
o
f

c
o
m
m
o
n
s
t
o
c
k

r
e
l
a
t
e
d
t
o
a
c
q
u
i
s
i
t
i
o
n

I
s
s
u
a
n
c
e
o
f

c
o
m
m
o
n
s
t
o
c
k

r
e
l
a
t
e
d
t
o
r
i
g
h
t
s

e
x
c
h
a
n
g
e

I
s
s
u
a
n
c
e
o
f

c
o
m
m
o
n
s
t
o
c
k

r
e
l
a
t
e
d
t
o
e
q
u
i
t
y
o
f
f
e
r
i
n
g
s

I
s
s
u
a
n
c
e
o
f

c
o
m
m
o
n
s
t
o
c
k
i
n
c
o
n
n
e
c
t
i
o
n
w

i
t
h
a
n

e
m
p
l
o
y
e
e

s
t
o
c
k
p
u
r
c
h
a
s
e
p
l
a
n

E
x
e
r
c
i
s
e
o
f
o
p
t
i
o
n
s

R
e
s
t
r
i
c
t
e
d

s
t
o
c
k
v
e
s
t
i
n
g
a
n
d
i
s
s
u
a
n
c
e
,
n
e
t

B
a
l
a
n
c
e
,

D
e
c
e
m
b
e
r
3
1
,
2
0
1
8

E
q
u
i
t
y
c
o
m
p
o
n
e
n
t
o
f

c
o
n
v
e
r
t
i
b
l
e
n
o
t
e
s
,

n
e
t

I
s
s
u
a
n
c
e
o
f

c
o
m
m
o
n
s
t
o
c
k

r
e
l
a
t
e
d
t
o
e
q
u
i
t
y
o
f
f
e
r
i
n
g
s

I
s
s
u
a
n
c
e
o
f

c
o
m
m
o
n
s
t
o
c
k
i
n
c
o
n
n
e
c
t
i
o
n
w

i
t
h
a
n

e
m
p
l
o
y
e
e

s
t
o
c
k
p
u
r
c
h
a
s
e
p
l
a
n

1
7
0

S
e
e

a
c
c
o
m
p
a
n
y
i
n
g

c
o
n
s
o
l
i
d
a
t
e
d

n
o
t
e
s
.

7
0
,
8
2
8
,
2
2
6

$

—

—

—

—

—

—

1
6
6
,
6
0
1

3
0
7
,
6
5
8

6
3
5
,
8
7
1

6
9
,
7
1
8
,
0
9
6

$

1
2
4
,
7
3
6

1
8
0
,
0
2
8

3
,
2
6
8
,
4
5
2

2
,
8
2
1
,
1
7
6

8
4
5
,
3
6
4

5
4
2
,
4
7
0

—

—

—

—

—

6
1
,
9
3
5
,
8
7
0

$

I
n
t
h
o
u
s
a
n
d
s
,

e
x
c
e
p
t

s
h
a
r
e
s

C
o
m
m
o
n
s
t
o
c
k

1
0
7
,
1
4
5

1
6
9
,
7
9
2

9
4
9
,
8
8
7

—

1
0
,
1
0
2
,
8
9
9

5
0
,
6
0
6
,
1
4
7

S
h
a
r
e
s

—

—

—

$

A
m
o
u
n
t

7
1

—

—

—

—

—

—

—

—

1

7
0

—

—

—

—

—

—

—

3

3

1

1

6
2

—

—

—

—

—

—

1
0

5
1

1

$

2
,
1
2
3
,
6
0
6

$

(
1
7
5
,
2
3
6
)

1
0
3
,
5
1
3

5
,
7
9
2

1
7
,
3
0
8

—

4
8
3

—

—

—

$

2
,
1
7
1
,
7
4
6

$

7
0
,
3
2
5

5
,
3
0
3

9
,
1
0
7

—

1
5
0
,
5
2
5

7
0
,
1
7
6

4
2
,
8
6
8

2
8
,
0
9
1

—

—

—

,

(
2
4
2
8
2
)

,

3
6
6
7
5

$

—

—

—

—

—

—

—

—

,

(
6
0
9
5
7
)

,

(
5
0
3
7
3
)

$

—

—

—

—

—

—

—

—

—

—

$

1
,
7
9
5
,
3
5
1

$

4
2
,
1
3
4

3
,
5
7
7

—

1
1
9
,
4
8
2

3
2
3
,
7
4
6

1
8
,
2
7
5

—

—

,

(
1
0
5
8
4
)

,

(
1
2
0
4
6
)

$

—

—

—

—

—

—

—

,

(
2
0
9
7
9
5
7
)

,

(
5
2
3
9
0
1
)

,

,

5
4
7
9
6

2
5

—

—

—

—

—

—

,

(
1
6
2
8
8
7
7
)

,

(
4
3
8
1
6
0
)

,

(
2
1
8
)

—

—

—

—

—

—

—

—

—

,

(
1
1
9
0
4
9
9
)

,

(
2
5
1
5
7
6
)

,

—

—

—

—

—

—

—

$

$

$

$

1
,
2
8
8
,
1
3
7

$

,

1
4
6
2

$

(
9
3
8
9
2
3
)

,

$

3
6
,
6
7
5

1
,
4
3
8

(
5
2
3
,
9
0
1
)

2
5

(
1
2
0
,
4
4
0
)

1
0
3
,
5
1
3

5
,
7
9
2

4
8
3

—

4
8
1
,
9
8
2

1
7
,
3
0
9

(
4
3
8
,
1
6
0
)

(
5
0
,
3
7
3
)

(
2
1
8
)

7
0
,
3
2
5

5
,
3
0
3

9
,
1
0
7

—

1
5
0
,
5
2
8

7
0
,
1
7
9

4
2
,
8
6
9

2
8
,
0
9
2

5
9
4
,
3
3
0

(
1
2
,
0
4
6
)

(
2
5
1
,
5
7
6
)

4
2
,
1
3
4

3
,
5
7
7

—

1
1
9
,
4
8
2

3
2
3
,
7
5
6

3
5
0
,
7
2
7

1
8
,
2
7
6

c
a
p
i
t
a
l

p
a
i
d
-
i
n

A
d
d
i
t
i
o
n
a
l

o
t
h
e
r

A
c
c
u
m
u
l
a
t
e
d

T
o
t
a
l

i
n
c
o
m
e

(
l
o
s
s
)

d
e
f
i
c
i
t

e
q
u

i
t
y

c
o
m
p
r
e
h
e
n
s
i
v
e

A
c
c
u
m
u
l
a
t
e
d

s
t
o
c
k
h
o
l
d
e
r
s
’

C
o
n
s
o
l
i
d
a
t
e
d
S
t
a
t
e
m
e
n
t
s
o
f
S
t
o
c
k
h
o
l
d
e
r
s
’

E
q
u
i
t
y

P
T
C
T
h
e
r
a
p
e
u
t
i
c
s
,

I
n
c
.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
 
 
 
 
PTC Therapeutics, Inc. 

Consolidated Statements of Cash Flows 

In thousands 

Cash flows from operating activities 
Net loss 
Adjustments to reconcile net loss to net cash used in operating activities: 

Depreciation and amortization 
Non-cash operating lease expense 
Non-cash finance lease amortization expense 
Non-cash royalty revenue related to sale of future royalties 
Non-cash interest expense on liability related to sale of future royalties 
Change in valuation of deferred and contingent consideration 
Settlement of deferred and contingent consideration 
Non-cash stock consideration, acquisition 
Unrealized loss (gain) on ClearPoint Equity Investments 
Unrealized loss (gain) on ClearPoint convertible debt security 
Unrealized gain on marketable securities- equity investments 
Amortization of premiums (discounts) on investments, net 
Amortization of debt issuance costs 
Share-based compensation expense 
Non-cash interest expense 
Disposal of asset 
Deferred income taxes 
Unrealized foreign currency transaction losses (gains), net 
Changes in operating assets and liabilities: 

Inventory, net 
Prepaid expenses and other current assets 
Trade and royalty receivables, net 
Deposits and other assets 
Accounts payable and accrued expenses 
Other liabilities 
Deferred revenue 

Net cash used in operating activities 
Cash flows from investing activities 
Purchases of fixed assets 
Purchase of convertible debt security 
Purchases of marketable securities- available for sale 
Purchases of marketable securities- equity investments 
Sale and redemption of marketable securities- available for sale 
Sale and redemption of marketable securities- equity investments 
Acquisition of product rights and licenses 
Purchase of equity investment in ClearPoint 
Net cash provided by (used in) investing activities 
Cash flows from financing activities 
Proceeds from issuance of convertible notes 
Proceeds from exercise of options 
Termination and exit fees related to payoff of secured term loan 
Net proceeds from public offerings 
Repayment of senior secured term loan 
Payments on deferred consideration obligation 
Proceeds from employee stock purchase plan 
Payment of finance lease principal 
Cash consideration received from Royalty Purchase Agreement 
Net cash provided by financing activities 
Effect of exchange rate changes on cash 
Net decrease in cash and cash equivalents 
Cash and cash equivalents, and restricted cash beginning of period 
Cash and cash equivalents, and restricted cash end of period 
Supplemental disclosure of cash information 
Cash paid for interest 
Cash paid for income taxes 

Year ended December 31,  
2020 

2021 

2019 

 $ 

 (523,901)  

$ 

 (438,160)  

$ 

 (251,576) 

 64,134   
 7,386   
 —   
 (23,460)  
 77,683   
 (500)  
 —   
 —   
 6,078   
 8,281   
 (1,673)  
 5,299   
 1,848   
 103,513   
 —   
 —   
 377   
 47,391   

 1,800   
 (15,310)  
 (44,991)  
 (232)  
 45,659   
 (6,704)  
 (4,010)  
 (251,332)  

 (28,213)  
 —   
 (333,148)  
 (210,018)  
 843,498   
 4,281   
 (57,118)  
 (100)  
 219,182   

 —   
 17,309   
 —   
 —   
 —   
 —   
 5,792   
 (2,224)  
 —   
 20,877   
 (7,821)  
 (19,094)  
 216,312   
 197,218   

 9,588   
 7,708   

 43,490   
 6,084   
 41,382   
 (2,055)  
 31,817   
 23,280   
 10,613   
 42,869   
 (14,310)  
 (19,252)  
 —   
 409   
 1,020   
 70,325   
 22,598   
 16   
 5,872   
 (56,980)  

 1,841   
 (12,621)  
 (10,483)  
 (662)  
 70,798   
 (3,930)  
 (8,032)  
 (194,071)  

 (17,843)  
 (10,000)  
 (1,439,665)  
 —   
 944,094   
 —   
 (38,134)  
 —   
 (561,548)  

 —   
 70,179   
 (597)  
 28,092   
 (28,333)  
 (38,100)  
 5,303   
 (17,829)  
 650,000   
 668,715   
 7,688   
 (79,216)  
 295,528   
 216,312   

 9,802   
 26,397   

$ 

$ 
$ 

 32,180 
 3,709 
 — 
 — 
 — 
 48,360 
 — 
 — 
 (2,194) 
 — 
 — 
 (1,922) 
 694 
 42,134 
 12,027 
 312 
 8,829 
 (11,619) 

 (3,456) 
 (8,835) 
 11,525 
 (484) 
 26,836 
 (3,771) 
 (1,388) 
 (98,639) 

 (13,757) 
 — 
 (494,068) 
 — 
 156,270 
 — 
 (31,682) 
 (4,000) 
 (387,237) 

 279,267 
 18,276 
 — 
 323,756 
 (11,667) 
 — 
 3,577 
 — 
 — 
 613,209 
 (1,303) 
 126,030 
 169,498 
 295,528 

 7,693 
 2,109 

$ 

$ 
$ 

 $ 

 $ 
 $ 

171 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
  
  
 
  
 
   
   
    
  
    
  
   
   
  
  
   
  
  
  
 
 
  
 
 
  
 
 
   
  
  
  
 
 
  
 
 
   
  
  
  
 
 
  
 
 
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
    
  
   
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
  
 
  
   
    
  
    
  
   
   
  
  
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
   
  
  
  
  
  
   
  
  
    
  
   
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
  
 
 
  
 
 
  
 
 
  
 
 
   
  
  
   
  
  
   
  
  
   
  
  
   
  
  
    
  
   
Supplemental disclosure of non-cash investing and financing activity 
Unrealized (loss) gain on marketable securities, net of tax 
Right-of-use assets obtained in exchange for operating lease obligations 
Right-of-use assets obtained in exchange for finance lease obligations 
Acquisition of product rights and licenses 
Issuance of common stock related to rights exchange 
Capital expenditures unpaid at the end of period 

 $ 
 $ 
 $ 
 $ 
 $ 
 $ 

 (2,502)  
 645   
 —   
 22,294   
 —   
 —   

$ 
$ 
$ 
$ 
$ 
$ 

 1,145   
 76,811   
 41,382   
 14,191   
 150,528   
 1,060   

$ 
$ 
$ 
$ 
$ 
$ 

 724 
 17,389 
 — 
 11,434 
 — 
 — 

See accompanying consolidated notes. 

172 

   
    
  
    
  
   
 
  
  
 
  
 
 
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements 

December 31, 2021 

(In thousands except share and per share amount) 

1. The Company 

PTC Therapeutics, Inc. (the “Company” or “PTC”) is a science-driven global biopharmaceutical company focused on 
the discovery, development and commercialization of clinically differentiated medicines that provide benefits to patients 
with  rare  disorders.  PTC’s  ability  to  innovate  to  identify  new  therapies  and  to  globally commercialize  products  is  the 
foundation that drives investment in a robust and diversified pipeline of transformative medicines. PTC’s mission is to 
provide access to best-in-class treatments for patients who have few or no treatment options. PTC’s strategy is to leverage 
its strong scientific and clinical expertise and global commercial infrastructure to bring therapies to patients.  PTC believes 
that this allows it to maximize value for all of its stakeholders. 

The Company has two products, Translarna™ (ataluren) and Emflaza® (deflazacort), for the treatment of Duchenne 
muscular dystrophy (“DMD”), a rare, life threatening disorder. Translarna has marketing authorization in the European 
Economic Area (the “EEA”) and Brazil for the treatment of nonsense mutation Duchenne muscular dystrophy (“nmDMD”) 
in ambulatory patients aged 2 years and older and in Russia for the treatment of nmDMD in patients aged two years and 
older. In July 2020, the European Commission approved the removal of the statement “efficacy has not been demonstrated 
in non-ambulatory patients” from the indication statement for Translarna. Emflaza is approved in the United States for the 
treatment of DMD in patients two years and older. 

The Company holds the rights for the commercialization of Tegsedi® (inotersen) and Waylivra® (volanesorsen) for 
the treatment of rare diseases in countries in Latin America and the Caribbean pursuant to the Collaboration and License 
Agreement  (the  “Tegsedi-Waylivra  Agreement”),  dated  August  1,  2018,  by  and  between  the  Company  and  Akcea 
Therapeutics, Inc. (“Akcea”), a subsidiary of Ionis Pharmaceuticals, Inc. Tegsedi has received marketing authorization in 
the United States, the European Union (the “EU”) and Brazil for the treatment of stage 1 or stage 2 polyneuropathy in 
adult  patients  with  hereditary  transthyretin  amyloidosis  (“hATTR  amyloidosis”).  The  Company  has  initiated  its 
commercial  launch  for  Tegsedi  for  the  treatment  of  hATTR  amyloidosis  in  Brazil  and  it  continues  to  make  Tegsedi 
available in certain other countries within Latin America and the Caribbean through early access programs. In August 
2021,  ANVISA,  the  Brazilian  health  regulatory  authority,  approved  Waylivra  as  the  first  treatment  for  familial 
chylomicronemia  syndrome  (“FCS”)  in  Brazil,  and  the  Company  has  initiated  its  commercial  launch  in  Brazil  while 
continuing to make Waylivra available in certain other countries within Latin America and the Caribbean through EAP 
programs.  Waylivra  has  also  received  marketing  authorization  in  the  EU  for  the  treatment  of  FCS.  Additionally,  the 
Company  submitted  an  application  to  ANVISA  in  December  2021  for  the  approval  of  Waylivra  for  the  treatment  of 
familial partial lipodystrophy, and it expects a regulatory decision on approval in the second half of 2022. 

The  Company  also  has  a  spinal  muscular  atrophy  (“SMA”)  collaboration  with  F.  Hoffman-La  Roche  Ltd  and 
Hoffman-La  Roche  Inc.  (referred  to  collectively  as  “Roche”)  and  the  Spinal  Muscular  Atrophy  Foundation  (“SMA 
Foundation”). The SMA program has one approved product, Evrysdi® (risdiplam), which was approved by the United 
States Food and Drug Administration (“FDA”) in August 2020 for the treatment of SMA in adults and children two months 
and older and by the European Commission in March 2021 for the treatment of 5q SMA in patients two months and older 
with  a  clinical diagnosis  of  SMA  Type  1,  Type  2  or  Type  3  or  with  one  to  four  SMN2  copies. Evrysdi  also  received 
marketing authorization for the treatment of SMA in Brazil in October 2020 and Japan in June 2021. In January 2022, the 
FDA granted priority review of a supplemental new drug application for Evrysdi to expand the indication to include pre-
symptomatic  infants  under  two  months  old  with  SMA.  In  addition  to  the  Company’s  SMA  program,  the  Company’s 
splicing platform also includes PTC518, which is being developed for the treatment of Huntington’s disease (“HD”). The 
Company announced the results from its Phase 1 study of PTC518 in healthy volunteers in September 2021 demonstrating 
dose-dependent lowering of huntingtin messenger ribonucleic acid and protein levels, that PTC518 efficiently crosses the 

173 

 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

blood brain barrier at significant levels and that PTC518 was well tolerated. The Company expects to initiate a Phase 2 
study of PTC518 in the first quarter of 2022. 

The Company has a pipeline of gene therapy product candidates for rare monogenic diseases that affect the central 
nervous system (“CNS”) including PTC-AADC for the treatment of Aromatic L-Amino Acid Decarboxylase (“AADC”) 
deficiency (“AADC deficiency”), a rare CNS disorder arising from reductions in the enzyme AADC that results from 
mutations in the dopa decarboxylase gene. In January 2020, the Company submitted a marketing authorization application 
(“MAA”) to the European Medicines Agency (“EMA”) for PTC-AADC for the treatment of AADC deficiency in the EEA, 
and the Company expects an opinion from the Committee for Medicinal Products for Human Use (“CHMP”) in April 
2022. The Company is also preparing a biologics license application (“BLA”) for PTC-AADC for the treatment of AADC 
deficiency  in  the  United  States.  In  response  to  discussions  with  the  FDA,  the  Company  intends  to  provide  additional 
information concerning the use of the commercial cannula for PTC-AADC in young patients. The Company expects to 
submit a BLA to the FDA in the second quarter of 2022. 

The  Company’s  Bio-e  platform  consists  of  small  molecule  compounds  that  target  oxidoreductase  enzymes  that 
regulate oxidative stress and inflammatory pathways central to the pathology of a number of CNS diseases. The two most 
advanced molecules in the Company’s Bio-e platform are vatiquinone and PTC857. The Company initiated a registration-
directed Phase 2/3 placebo-controlled trial of vatiquinone in children with mitochondrial disease associated seizures in the 
third quarter of 2020. The Company has experienced delays in enrolling this trial due to the COVID-19 pandemic and now 
anticipates results from this trial to be available in the fourth quarter of 2022.  The Company also initiated a registration-
directed Phase 3 trial of vatiquinone in children and young adults with Friedreich ataxia in the fourth quarter of 2020 and 
anticipates results from this trial to be available in the second quarter of 2023. In the third quarter of 2021, the Company 
completed a Phase 1 trial in healthy volunteers to evaluate the safety and pharmacology of PTC857. PTC857 was found 
to be well-tolerated with no reported serious adverse events while demonstrating predictable pharmacology. The Company 
expects to initiate a Phase 2 trial of PTC857 for amyotrophic lateral sclerosis in the second quarter of 2022. 

The  most  advanced  molecule  in  the  Company’s  metabolic  platform  is  PTC923,  an  oral  formulation  of  synthetic 
sepiapterin, a precursor to intracellular tetrahydrobiopterin, which is a critical enzymatic cofactor involved in metabolism 
and synthesis of numerous metabolic products. The Company initiated a registration-directed Phase 3 trial for PTC923 for 
phenylketonuria (“PKU”) in the third quarter of 2021 and expects results from this trial to be available by the end of 2022. 

The  Company  also  has  two  oncology  agents  that  are  in  clinical  development,  unesbulin  and  emvododstat.  The 
Company  completed  its  Phase  1  trials  evaluating  unesbulin  in  leiomyosarcoma  (“LMS”)  and  diffuse  intrinsic  pontine 
glioma (“DIPG”) in the fourth quarter of 2021. The Company expects to initiate a registration-directed Phase 2/3 trial of 
unesbulin for the treatment of LMS in the second quarter of 2022, and it expects to initiate a registration-directed Phase 2 
trial  of  unesbulin  for  the  treatment  of  DIPG  in  the  third  quarter  of  2022.  The  Company  completed  its  Phase  1  trial 
evaluating  emvododstat,  a  small  molecule  dihydrooratate  dehydrogenase  inhibitor  that  inhibits  de  novo  pyrimidine 
nucleotide synthesis, in acute myelogenous leukemia (“AML”), in the fourth quarter of 2021. The Company expects to 
provide further updates regarding its emvododstat program at a later date. 

In June 2020, the Company initiated a Phase 2/3 clinical trial evaluating the efficacy and safety of emvododstat in 
patients hospitalized with COVID-19. In February 2021, the Company announced the completion of the first stage of the 
Phase 2/3 trial. The Company expects results from this trial to be available in the first half of 2022. 

In addition, the Company has a pipeline of product candidates and discovery programs that are in early clinical, pre-
clinical and research and development stages focused on the development of new treatments for multiple therapeutic areas 
for rare diseases. 

174 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The Company’s marketing authorization for Translarna in the EEA is subject to annual review and renewal by the 
European Commission following reassessment by the EMA of the benefit-risk balance of the authorization, which the 
Company refers to as the annual EMA reassessment. The marketing authorization in the EEA was last renewed in June 
2021 and is effective, unless extended, through August 5, 2022. In February 2022, the Company submitted a marketing 
authorization renewal request to the EMA. This marketing authorization is further subject to the specific obligation to 
conduct and submit the results of a multi-center, randomized, double-blind, 18-month, placebo-controlled trial, followed 
by  an  18-month  open-label  extension,  according  to  an  agreed  protocol,  in  order  to  confirm  the  efficacy  and  safety  of 
Translarna. The Company refers to the trial and open-label extension together as Study 041. The Company expects results 
from the placebo-controlled trial to be available in mid-2022. The Company then expects to submit a report on the placebo-
controlled trial and the open-label extension data that has been collected to date to the EMA by the end of the third quarter 
of 2022, as required. 

Translarna is an investigational new drug in the United States. During the first quarter of 2017, the Company filed a 
New  Drug  Application  (“NDA”)  over  protest  with  the  FDA,  for  which  the  FDA  granted  a  standard  review.  In 
October 2017, the Office of Drug Evaluation I of the FDA issued a complete response letter for the NDA, stating that it 
was  unable  to  approve  the  application  in  its  current  form. In  response,  the  Company  filed  a formal  dispute resolution 
request with the Office of New Drugs of the FDA. In February 2018, the Office of New Drugs of the FDA denied PTC’s 
appeal of the Complete Response Letter. In its response, the Office of New Drugs recommended a possible path forward 
for the ataluren NDA submission based on the accelerated approval pathway. This would involve a re-submission of an 
NDA containing the current data on effectiveness of ataluren with new data to be generated on dystrophin production in 
nmDMD patients’ muscles. The Company followed the FDA’s recommendation and collected, using newer technologies 
via procedures and methods that the Company designed, such dystrophin data in a new study, Study 045, and announced 
the  results  of  Study  045  in  February  2021.  Study  045  did not  meet  its  pre-specified  primary  endpoint.  The  Company 
expects results from the placebo-controlled trial of Study 041 to be available in mid-2022, and subject to a positive outcome 
in that study, the Company expects to re-submit the NDA. 

As of December 31, 2021, the Company had an accumulated deficit of approximately $2,098.0 million. The Company 
has financed its operations to date primarily through the private offerings in September 2019 of 1.50% convertible senior 
notes due 2026 and in August 2015 of 3.00% convertible senior notes due 2022 (see Note 8), public offerings of common 
stock  in  February 2014,  October 2014,  April 2018,  January 2019,  and  September 2019,  “at  the  market  offering”  of  its 
common stock, its initial public offering of common stock in June 2013, proceeds from the Royalty Purchase Agreement 
dated as of July 17, 2020, by and among the Company, RPI 2019 Intermediate Finance Trust (“RPI”), and, solely for the 
limited  purposes  set  forth  therein,  Royalty  Pharma  PLC  (the  “Royalty  Purchase  Agreement”)  (see  Note  2),  private 
placements of its convertible preferred stock, collaborations, bank and institutional lender debt, grant funding and clinical 
trial support from governmental and philanthropic organizations and patient advocacy groups in the disease area addressed 
by the Company’s product candidates. Since 2014, the Company has also relied on revenue generated from net sales of 
Translarna for the treatment of nmDMD in territories outside of the United States, and since May 2017, the Company has 
generated revenue from net sales of Emflaza for the treatment of DMD in the United States. The Company has also relied 
on  revenue  associated  with  milestone  and  royalty  payments  from  Roche  pursuant  to  the  License  and  Collaboration 
Agreement (the “SMA License Agreement”) dated as of November 23, 2011, by and among the Company, Roche and, for 
the limited purposes set forth therein, the SMA Foundation, under its SMA program. The Company expects that cash flows 
from  the  sales  of  its  products,  together  with  the  Company’s  cash,  cash  equivalents  and  marketable  securities,  will  be 
sufficient to fund its operations for at least the next twelve months. 

175 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

2. Summary of significant accounting policies 

Basis of presentation 

The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted 
accounting principles (“GAAP”) and include all adjustments necessary for the fair presentation of the Company’s financial 
position for the periods presented. Certain prior period balances have been reclassified to conform to the current period 
presentation.  These  reclassifications  did  not  have  a  material  impact  on  the  consolidated  statements  of  operations, 
consolidated balance sheets, consolidated statements of cash flows, or notes to the consolidated financial statements.  

Use of estimates 

The  preparation  of  financial  statements  in  conformity  with  GAAP  requires  management  to  make  estimates  and 
assumptions that affect the amounts reported in the financial statements and accompanying notes. Significant estimates in 
these consolidated financial statements have been made in connection with the calculation of net product sales, royalty 
revenue, certain accruals related to the Company’s research and development expenses, valuation procedures for liability 
for  sale  of  future  royalties,  valuation  procedures  for  the  convertible  notes,  indefinite  lived  intangible  assets  annual 
impairment assessment, fair value of the contingent consideration, and the provision for or benefit from income taxes. 
Actual results could differ from those estimates. Changes in estimates are reflected in reported results in the period in 
which they become known. 

Restricted Cash 

Restricted cash included in deposits and other assets on the consolidated balance sheet relates to an unconditional, 
irrevocable and transferable letter of credit that was entered into during the twelve-month period ended December 31, 
2019 in connection with obligations under a facility lease for the Company’s leased biologics manufacturing facility in 
Hopewell Township, New Jersey. The amount of the letter of credit is $7.5 million, is to be maintained for a term of not 
less than five years and has the potential to be reduced to $3.8 million if after five years the Company is not in default of 
its lease. The amount is classified within deposits and other assets on the consolidated balance sheet due to the long-term 
nature of the letter of credit. 

The  following  table  provides  a  reconciliation  of  cash,  cash  equivalents,  and  restricted  cash  reported  within  the 

consolidated balance sheet that sum to the total of the same amounts shown in the statement of cash flows: 

Cash and cash equivalents 
Restricted cash included in deposits and other assets 
Total Cash, cash equivalents and restricted cash per statement of cash flows 

  $ 

  $ 

Consolidation 

End of 
period- 

   December 31,     

  Beginning of 
period- 
December 31,  
2020 
 208,812 
 7,500 
 216,312 

2021 
 189,718   $ 
 7,500  
 197,218   $ 

The  consolidated  financial  statements  include  the  accounts  of  PTC  Therapeutics, Inc.  and  its  wholly  owned 

subsidiaries. All inter-company accounts, transactions, and profits have been eliminated in consolidation. 

176 

 
 
 
 
 
 
 
 
 
     
     
 
  
  
 
 
  
 
 
  
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

Segment and geographic information 

Operating segments are defined as components of an enterprise about which separate discrete information is available 
for evaluation by the chief operating decision maker, or decision making group, in deciding how to allocate resources and 
in assessing performance. The Company views its operations and manages its business in one operating and  reporting 
segment. 

Cash equivalents 

The Company considers all highly liquid investments with a maturity of 90 days or less at the time of purchase to be 

cash equivalents. Cash equivalents are carried at cost which approximates fair value due to their short-term nature. 

Marketable securities 

The Company’s marketable securities consists of both debt securities and equity investments. The Company considers 
its  investments  in  debt  securities  with  original  maturities  of  greater  than  90 days  to  be  available  for  sale  securities. 
Securities under this classification are recorded at fair value and unrealized gains and losses within accumulated other 
comprehensive income. The estimated fair value of the available for sale securities is determined based on quoted market 
prices or rates for similar instruments. In addition, the cost of debt securities in this category is adjusted for amortization 
of premium and accretion of discount to maturity. For available for sale debt securities in an unrealized loss position, the 
Company assesses whether it intends to sell or if it is more likely than not that the Company will be required to sell the 
security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, 
the security’s amortized cost basis is written down to fair value. If the criteria are not met, the Company evaluates whether 
the decline in fair value has resulted from a credit loss or other factors. In making this assessment, management considers, 
among other factors, the extent to which fair value is less than amortized cost, any changes to the rating of the security by 
a rating agency, and adverse conditions specifically related to the security. If this assessment indicates that a credit loss 
exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis 
of the security. If the present value of the cash flows expected to be collected is less than the amortized cost basis, a credit 
loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less 
than  the  amortized  costs  basis.  Any  impairment  that  has  not  been  recorded  through  an  allowance  for  credit  losses  is 
recognized in other comprehensive income. For the years ended December 31, 2021 and 2020, no allowance was recorded 
for credit losses. 

Marketable securities that are equity investments are measured at fair value, as it is readily available, and as such are 
classified as Level 1 assets. Unrealized holding gains and losses for these equity investments are components of other 
(expense) income, net within the consolidated statement of operations. 

Concentration of credit risk 

The Company’s financial instruments that are exposed to credit risks consist primarily of cash and cash equivalents, 
available-for-sale marketable securities and accounts receivable. The Company maintains its cash and cash equivalents in 
bank accounts, which, at times, exceed federally insured limits. The Company has not experienced any credit losses in 
these accounts and does not believe it is exposed to any significant credit risk on these funds. The Company’s investment 
policy includes guidelines on the quality of the financial institutions and financial instruments the Company is allowed to 
invest in, which the Company believes minimizes the exposure to concentration of credit risk. 

177 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The Company is subject to credit risk from its accounts receivable related to its product sales. The payment terms are 
predetermined and the Company evaluates the creditworthiness of each customer or distributor on a regular basis. The 
Company reserves all uninsured amounts billed directly to a patient until the time of cash receipt as collectability is not 
reasonably assured at the time the product is received. To date, the Company has not incurred any material credit losses. 

Fixed assets 

Fixed assets are stated at cost. Depreciation is computed starting when the asset is placed into service on a straight-

line basis over the estimated useful life of the related asset as follows: 

Leasehold improvements 
Computer equipment and software 
Machinery and lab equipment 
Furniture and fixtures 

Inventory and cost of product sales 

Inventory 

    Lesser of useful life or lease term 
  3 years 
  7 years 
  7 years 

Inventories are stated at the lower of cost and net realizable value with cost determined on a first-in, first-out basis by 
product. The Company capitalizes inventory costs associated with products following regulatory approval when future 
commercialization is considered probable and the future economic benefit is expected to be realized. Products which may 
be used in clinical development programs are included in inventory and charged to research and development expense 
when  the  product  enters  the  research  and  development  process  and  no  longer  can  be  used  for  commercial  purposes. 
Inventory used for marketing efforts are charged to selling, general and administrative expense. Amounts related to clinical 
development programs and marketing efforts are immaterial. 

The following table summarizes the components of the Company’s inventory for the periods indicated: 

Raw materials 
Work in progress 
Finished goods 
Total inventory 

      December 31, 2021       December 31, 2020 
 824 
  $ 
 8,745 
 9,128 
 18,697 

 1,418   $ 
 7,721  
 6,717  

 15,856   $ 

  $ 

The Company periodically reviews its inventories for excess amounts or obsolescence and writes down obsolete or 
otherwise unmarketable inventory to its estimated net realizable value. The Company recorded write downs of $2.2 million 
and $0.5 million for the years ended December 31, 2021 and 2020, respectively, primarily related to product approaching 
expiration.  Additionally,  though  the  Company’s  product  is  subject  to  strict  quality  control  and  monitoring  which  it 
performs throughout the manufacturing processes, certain batches or units of product may not meet quality specifications 
resulting  in  a  charge  to  cost  of  product  sales.  For  the  years  ended  December 31,  2021  and  December 31,  2020,  these 
amounts were immaterial. 

Cost of product sales 

Cost  of  product  sales  consists  of  the  cost  of  inventory  sold,  manufacturing  and  supply  chain  costs,  storage  costs, 
amortization of the acquired intangible asset, royalty payments associated with net product sales, and royalty payments to 

178 

 
 
 
 
 
 
 
 
 
 
 
  
  
 
  
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

collaborative partners associated with royalty revenues and collaboration revenue related to milestones. Production costs 
are expensed as cost of product sales when the related products are sold or royalty revenues and collaboration revenue 
milestones are earned. 

Accumulated other comprehensive income (loss) 

Accumulated other comprehensive income (loss) consists of unrealized gains or losses on marketable securities and 

foreign currency translation adjustments. 

Revenue recognition 

Net product revenue 

The Company’s net product revenue primarily consists of sales of Translarna in territories outside of the U.S. for the 
treatment of nmDMD and sales of Emflaza in the U.S. for the treatment of DMD. The Company recognizes revenue when 
its performance obligations with its customers have been satisfied. The Company’s performance obligations are to provide 
products based on customer orders from distributors, hospitals, specialty pharmacies or retail pharmacies. The performance 
obligations are satisfied at a point in time when the Company’s customer obtains control of the product, which is typically 
upon  delivery.  The  Company  invoices  its  customers  after  the  products  have  been  delivered  and  invoice  payments  are 
generally due within 30 to 90 days of the invoice date. The Company determines the transaction price based on fixed 
consideration in its contractual agreements. Contract liabilities arise in certain circumstances when consideration is due 
for goods the Company has yet to provide. As the Company has identified only one distinct performance obligation, the 
transaction  price  is  allocated  entirely  to  product  sales.  In  determining  the  transaction  price,  a  significant  financing 
component does not exist since the timing from when the Company delivers product to when the customers pay for the 
product  is  typically  less  than  one year.  Customers  in  certain  countries  pay  in  advance  of  product  delivery.  In  those 
instances, payment and delivery typically occur in the same month. 

The Company records product sales net of any variable consideration, which includes discounts, allowances, rebates 
related to Medicaid and other government pricing programs, and distribution fees. The Company uses the expected value 
or most likely amount method when estimating its variable consideration, unless discount or rebate terms are specified 
within contracts. The identified variable consideration is recorded as a reduction of revenue at the time revenues from 
product sales are recognized. These estimates for variable consideration are adjusted to reflect known changes in factors 
and may impact such estimates in the quarter those changes are known. Revenue recognized does not include amounts of 
variable consideration that are constrained. During the years ended December 31, 2021, 2020, and 2019, net product sales 
in the United States were $187.3 million, $139.0 million, and $101.0 million, respectively, consisting solely of sales of 
Emflaza,  and  net  product  sales  outside  of  the  United  States  were  $241.6  million,  $194.4  million,  and  $190.3  million 
respectively, consisting of sales of Translarna, Tegsedi, and Waylivra. Translarna net product revenues made up $236.0 
million,  $191.9  million,  and  $190.0  million  of  the  net  product  sales  outside  of  the  United  States  for  the  years  ended 
December 31, 2021, 2020, and 2019, respectively.   

In relation to customer contracts, the Company incurs costs to fulfill a contract but does not incur costs to obtain a 
contract.  These  costs  to  fulfill  a  contract do not  meet  the criteria  for  capitalization  and are  expensed  as  incurred. The 
Company considers any shipping and handling costs that are incurred after the customer has obtained control of the product 
as  a  cost  to  fulfill  a  promise.  Shipping  and  handling  costs  associated  with  finished  goods  delivered  to  customers  are 
recorded as a selling expense. 

179 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

Collaboration and royalty revenue 

The  terms  of  these  agreements  typically  include  payments  to  the  Company  of  one  or  more  of  the  following: 
nonrefundable,  upfront  license  fees;  milestone  payments;  research  funding  and  royalties  on  future  product  sales.  In 
addition,  the  Company  generates  service  revenue  through  agreements  that  generally  provide  for  fees  for  research  and 
development services and may include additional payments upon achievement of specified events.  

At the inception of a collaboration arrangement, the Company needs to first evaluate if the arrangement meets the 
criteria  in  Financial  Accounting  Standards  Board  (“FASB”)  Accounting  Standards  Codification  (“ASC”)  Topic  808 
“Collaborative Arrangements” to then determine if ASC Topic 606 is applicable by considering whether the collaborator 
meets the definition of a customer. If the criteria are met, the Company assesses the promises in the arrangement to identify 
distinct performance obligations. 

For licenses of intellectual property, the Company assesses, at contract inception, whether the intellectual property is 
distinct  from  other  performance  obligations  identified  in  the  arrangement.  If  the  licensing  of  intellectual  property  is 
determined to be distinct, revenue is recognized for nonrefundable, upfront license fees when the license is transferred to 
the customer and the customer can use and benefit from the license. If the licensing of intellectual property is determined 
not to be distinct, then the license will be bundled with other promises in the arrangement into one distinct performance 
obligation. The Company needs to determine if the bundled performance obligation is satisfied over time or at a point in 
time. If the Company concludes that the nonrefundable, upfront license fees will be recognized over time, the Company 
will need to assess the appropriate method of measuring proportional performance. 

For  milestone  payments,  the  Company  assesses,  at  contract  inception,  whether  the  development  or  sales-based 
milestones are considered probable of being achieved. If it is probable that a significant revenue reversal will occur, the 
Company will not record revenue until the uncertainty has been resolved. Milestone payments that are contingent upon 
regulatory  approval  are  not  considered  probable  of  being  achieved  until  the  applicable  regulatory  approvals  or  other 
external conditions are obtained as such conditions are not within the Company’s control. If it is probable that a significant 
revenue reversal will not occur, the Company will estimate the milestone payments using the most likely amount method. 
The Company will re-assess the development and sales-based milestones each reporting period to determine the probability 
of achievement. The Company recognizes royalties from product sales at the later of when the related sales occur or when 
the performance obligation to which the royalty has been allocated has been satisfied. If it is probable that a significant 
revenue reversal will not occur, the Company will estimate the royalty payments using the most likely amount method. 

The  Company  recognizes  revenue  for  reimbursements  of  research  and  development  costs  under  collaboration 
agreements as the services are performed. The Company records these reimbursements as revenue and not as a reduction 
of  research  and  development expenses  as  the  Company  has  the  risks  and  rewards  as  the  principal  in  the research  and 
development activities. 

For the years ended December 31, 2021, 2020, and 2019, the Company has recognized $55.0 million, $42.6 million, 

and $15.2 million of collaboration revenue, respectively, related to the SMA License Agreement with Roche. 

For the years ended December 31, 2021 and 2020, the Company has recognized $54.6 million and $4.8 million of 
royalty revenue, respectively, related to Evrysdi. No royalty revenue was recognized in 2019, as the first commercial sale 
of Evrysdi occurred in August 2020. 

180 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

Allowance for doubtful accounts 

The  Company  maintains  an  allowance  for  estimated  losses  resulting  from  the  inability  of  its  customers  to  make 
required payments. The Company estimates uncollectible amounts based upon current customer receivable balances, the 
age of customer receivable balances, the customer’s financial condition and current economic trends. The Company also 
assesses  whether  an  allowance  for  expected  credit  losses  may  be  required  which  includes  a  review of  the  Company’s 
receivables portfolio, which are pooled on a customer basis or country basis.  In making its assessment of whether an 
allowance for credit losses is required, the Company considers its historical experience with customers, current balances, 
levels  of  delinquency,  regulatory  and  legal  environments,  and  other  relevant  current  and  future  forecasted  economic 
conditions. For the years ended December 31, 2021 and 2020, no allowance was recorded for credit losses. The allowance 
for doubtful accounts was $0.1 million as of December 31, 2021 and $0.1 million as of December 31, 2020. For the years 
ended December 31, 2021, 2020 and 2019, bad debt expense was immaterial.  

Liability for sale of future royalties 

On July 17, 2020, the Company, RPI Intermediate Finance Trust (“RPI”), and, for the limited purposes set forth in 
the  agreement,  Royalty  Pharma  PLC,  entered  into  a  Royalty  Purchase  Agreement  (the  “Royalty  Purchase 
Agreement”).  Pursuant to the Royalty Purchase Agreement, the Company sold to RPI 42.933% (the “Assigned Royalty 
Payment”) of the Company’s right to receive sales-based royalty payments (the “Royalty”) on worldwide net sales of 
Evrysdi  and  any  other  product  developed  pursuant  to  the  License  and  Collaboration  Agreement  (the  “License 
Agreement”), dated as of November 23, 2011, by and among the Company, Roche and, for the limited purposes set forth 
therein, the SMA Foundation under the SMA program. In consideration for the sale of the Assigned Royalty Payments, 
RPI paid the Company $650.0 million in cash consideration. The Company has retained a 57.067% interest in the Royalty 
and  all  economic  rights  to receive  the remaining  potential  regulatory  and  sales  milestone  payments  under  the  License 
Agreement, which remaining milestone payments equal $300.0 million in the aggregate as of December 31, 2021. The 
Royalty Purchase Agreement will terminate 60 days following the earlier of the date on which Roche is no longer obligated 
to  make  any  payments  of  the  Royalty  pursuant  to  the  License  Agreement  and  the  date  on  which  RPI  has 
received $1.3 billion in respect of the Assigned Royalty Payments. 

The cash consideration obtained pursuant to the Royalty Purchase Agreement is classified as debt and is recorded as 
“liability  for  sale  of  future  royalties-current”  and  “liability  for  sale  of  future  royalties-noncurrent”  on  the  Company’s 
consolidated balance sheet based on the timing of the expected payments to be made to RPI. The fair value for the liability 
for sale of future royalties at the time of the transaction was based on the Company’s estimates of future royalties expected 
to be paid to RPI over the life of the arrangement, which was determined using forecasts from market data sources, which 
are  considered  Level  3  inputs.  The  liability  will  be  amortized  using  the  effective  interest  method  over  the  life  of  the 
arrangement, in accordance with the respective guidance. The Company will utilize the prospective method to account for 
subsequent changes in the estimated future payments to be made to RPI.  Refer to Note 8 for further details. 

Leases 

The Company determines if an arrangement is a lease at inception. This determination generally depends on whether 
the arrangement conveys to the Company the right to control the use of an explicitly or implicitly identified fixed asset for 
a period of time in exchange for consideration. Control of an underlying asset is conveyed to the Company if the Company 
obtains the rights to direct the use of and to obtain substantially all of the economic benefits from using the underlying 
asset. The Company has lease agreements which include lease and non-lease components, which the Company accounts 
for as a single lease component for all leases. Operating and finance leases are classified as right of use ("ROU") assets, 
short term lease liabilities, and long term lease liabilities. Operating and finance lease ROU assets and lease liabilities are 

181 

 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

recognized at the commencement date based on the present value of lease payments over the lease term. ROU assets are 
amortized and lease liabilities accrete to yield straight-line expense over the term of the lease. Lease payments included in 
the measurement of the lease liability are comprised of fixed payments.  

Variable  lease  payments  associated  with  the  Company’s  leases  are  recognized  when  the  event,  activity,  or 
circumstance in the lease agreement on which those payments are assessed occurs. Variable lease payments are presented 
in the Company’s consolidated statements of operations in the same line item as expense arising from fixed lease payments 
for operating leases. 

Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheet and the Company 
recognizes lease expense for these leases on a straight-line basis over the lease term. The Company applies this policy to 
all underlying asset categories. 

A lessee is required to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate 
cannot be readily determined, its incremental borrowing rate. As most of the Company’s leases do not provide an implicit 
rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in 
determining the present value of lease payments. The Company gives consideration to its recent debt issuances as well as 
publicly available data for instruments with similar characteristics when calculating its incremental borrowing rates. 

The lease term for all of the Company’s leases includes the non-cancellable period of the lease plus any additional 
periods covered by either a Company option to extend (or not to terminate) the lease that the Company is reasonably 
certain to exercise, or an option to extend (or not to terminate) the lease controlled by the lessor. Leasehold improvements 
are capitalized and depreciated over the lesser of useful life or lease term. See Note 6 Leases for additional information. 

 Research and development costs 

Research and development expenses include the clinical development costs associated with the Company’s product 
development programs and research and development costs associated with the Company’s discovery programs. These 
expenses include internal research and development costs and the costs of research and development conducted on behalf 
of the Company by third parties, including sponsored university-based research agreements and clinical study vendors. 
All research and development costs are expensed as incurred. Costs incurred in obtaining technology licenses are charged 
immediately to research and development expense if the technology licensed has not reached technological feasibility and 
has no alternative future uses. 

Advance payments made for goods and services that will be used in future research and development activities are 
deferred if the contracted party has not yet performed the related activities. The amount deferred is then recognized as 
expense when the research and development activities are performed. The short term deferred research and development 
advance payments were $1.4 million and $4.7 million and are classified as prepaid expenses and other current assets on 
the  consolidated  balance  sheet  as  of  December 31,  2021  and  2020,  respectively.  The  long  term  deferred  research  and 
development advance payments were $1.8 million and $1.6 million and are classified as deposits and other assets on the 
consolidated balance sheet as of December 31, 2021 and 2020, respectively. 

Fair value of financial instruments 

The Company follows the fair value measurement rules, which provides guidance on the use of fair value in accounting 
and disclosure for assets and liabilities when such accounting and disclosure is called for by other accounting literature. 
These rules establish a fair value hierarchy for inputs to be used to measure fair value of financial assets and liabilities. 

182 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

This hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three levels: Level 1 (highest 
priority), Level 2, and Level 3 (lowest priority). 

•  Level 1—Unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the 

ability to access at the balance sheet date. 

•  Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, 
either directly or indirectly. Level 2 inputs include quoted prices for similar assets and liabilities in active markets, 
quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted 
prices that are observable for the asset or liability (i.e., interest rates, yield curves, etc.), and inputs that are derived 
principally from or corroborated by observable market data by correlation or other means (market corroborated 
inputs). 

•  Level 3—Inputs are unobservable and reflect the Company’s assumptions as to what market participants would 
use in pricing the asset or liability. The Company develops these inputs based on the best information available. 

Cash equivalents, marketable securities, and equity investments are reflected in the accompanying financial statements 
at fair value. The carrying amount of receivables and accounts payable and accrued expenses approximates fair value due 
to the short-term nature of those instruments. 

Share-based compensation 

The Company measures the cost of employee services received in exchange for an award of equity instruments based 
on the grant date fair value of the award. Restricted stock awards are measured based on the fair market values of the 
underlying stock on the dates of grant. For service type awards, share-based compensation expense is recognized on a 
straight-line basis over the period during which the employee is required to provide service in exchange for the entire 
award. For awards that vest or begin vesting upon achievement of a performance condition, the Company estimates the 
likelihood of satisfaction of the performance condition and recognizes compensation expense when achievement of the 
performance condition is deemed probable using an accelerated attribution model. 

The fair value of options is calculated using the Black-Scholes option pricing model to determine the fair value of 
stock options on the date of grant based on key assumptions such as expected volatility and expected term. The Company 
historically estimated the expected volatility of share options based on a historical volatility analysis of peers that were 
similar to the Company with respect to industry, stage of life cycle, size, and financial leverage. Starting in the third quarter 
of 2019 and continuing forward, the expected volatility of options was estimated based on the Company’s historical stock 
volatility. The Company historically used the “simplified method” to determine the expected term of options. Under this 
method, the expected term represents the average of the vesting period and the contractual term. Starting in the third quarter 
of 2019 and continuing forward, the expected term of options was estimated based on the Company’s historical exercise 
data. The risk-free rate of the option is based on U.S. Government Securities Treasury Constant Maturities yields at the 
date of grant for a term similar to the expected term of the option. In connection with the adoption of FASB Accounting 
Standards Update (“ASU”) 2016-9, the Company made a policy election to continue its methodology for estimating its 
forfeiture rate. 

183 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

Income taxes 

On March 27, 2020, the United States enacted the Coronavirus Aid, Relief, and Economic Security Act, referred to 
herein as the CARES Act, as a response to the economic uncertainty resulting from a strain of novel coronavirus, COVID-
19.  The  CARES  Act  includes  modifications  for  net  operating  loss  carryovers  and  carrybacks,  limitations  of  business 
interest expense for tax, immediate refund of alternative minimum tax (“AMT”) credit carryovers as well as a technical 
correction to the 2017 Tax Cuts and Jobs Act ("the 2017 Tax Act") for qualified improvement property. On December 27, 
2020, the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 – a $900 billion relief package to 
deliver  the  second  round  of  economic  stimulus  for  individuals,  families,  and  businesses  was  signed  into  law.  The  bill 
provides relief through multiple measures and expands many of the provisions already put into place under the CARES 
Act. As of December 31, 2021, the Company expects that these provisions will not have a material impact. Tax provisions 
of the CARES Act also include the deferral of certain payroll taxes, relief for retaining employees, and other provisions. 
The relief for retaining employees was not material to the financial statements and the deferral of certain payroll taxes 
amounted to $1.3 million as of December 31, 2021, which is accrued in other current liabilities on the consolidated balance 
sheet. 

Additionally, the Organization for Economic Co-operation and Development, or OECD, the EC, and individual taxing 
jurisdictions where the Company and its affiliates do business have recently focused on issues related to the taxation of 
multinational corporations. The OECD has released its comprehensive plan to create an agreed set of international rules 
for fighting base erosion and profit shifting. In addition, the OECD, the EC and individual counties are examining changes 
to how taxing rights should be allocated among countries considering the digital economy. As a result, the tax laws in the 
U.S. and other countries in which PTC and its affiliates do business could change on a prospective or retroactive basis and 
any such changes could materially adversely affect the Company’s business. 

On December 22, 2017, the U.S. government enacted the 2017 Tax Act, which significantly revises U.S. tax law by, 
among  other  provisions,  lowering  the  U.S.  federal  statutory  income  tax  rate  to 21%,  imposing  a  mandatory  one-time 
transition tax on previously deferred foreign earnings, and eliminating or reducing certain income tax deductions. The 
Global Intangible Low-tax Income ("GILTI") provisions of the 2017 Tax Act require the Company to include in its U.S. 
income tax return foreign subsidiary earnings in excess of an allowable return on the foreign subsidiary’s tangible assets. 
The Company has elected to account for GILTI tax in the period in which it is incurred, and therefore has not provided 
any deferred tax impacts of GILTI in its consolidated financial statements for the period ended December 31,  2021. 

In December 2017, the SEC staff issued Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of 
the Tax Cuts and Jobs Act (SAB 118), which allowed the Company to record provisional amounts during a measurement 
period not to extend beyond one year of the enactment date. As a result of the reduction in the U.S. corporate income tax 
rate, the Company revalued its ending net deferred tax assets as of December 31, 2017. In the fourth quarter of 2018, the 
Company completed its analysis to determine the effect of the Tax Act and recorded no further adjustments. 

Deferred tax assets and liabilities 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 bases and net operating 
loss and credit carryforwards. Deferred tax assets and liabilities are measured at rates expected to apply to taxable income 
in the years in which those temporary differences and carryforwards are expected to be recovered or settled. The effect on 
deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations in the period that 
includes the enactment date. A valuation allowance is recorded when it is not more likely than not that all or a portion of 
the net deferred tax assets will be realized. 

184 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

On August 23, 2018, the Company completed its acquisition of Agilis Biotherapeutics, Inc. (“Agilis”), pursuant to an 
Agreement and Plan of Merger, dated as of July 19, 2018 (the “Agilis Merger Agreement”), by and among the Company, 
Agility Merger Sub, Inc., a Delaware corporation and the Company’s wholly owned, indirect subsidiary, Agilis and, solely 
in its capacity as the representative, agent and attorney-in-fact of the equityholders of Agilis, Shareholder Representative 
Services LLC, (the “Agilis Merger”). The Company recorded a deferred tax liability in conjunction with the Agilis Merger 
of $122.0 million in 2018, related to the tax basis difference in the In-Process Research and Development, or IPR&D, 
indefinite-lived intangibles acquired. The Company’s policy is to record a deferred tax liability related to acquired IPR&D 
which may eventually be realized either upon amortization of the asset when the research is completed and a product is 
successfully launched or the write-off of the asset if it is abandoned or unsuccessful. 

Foreign currency 

The functional currencies of the Company’s foreign subsidiaries primarily are the local currencies of the country in 
which the subsidiary operates. The Company also has an intercompany loan which is recorded on a non-U.S. subsidiary 
and denominated in U.S. dollars. The loan is remeasured into local currency using the exchange rate as of the balance 
sheet date. The Company’s asset and liability accounts, including the intercompany loan, are translated using the current 
exchange rate as of the balance sheet date. Stockholders’ equity accounts are translated using historical rates at the balance 
sheet date. Revenue and expense accounts are translated using a weighted average exchange rate over the period ended on 
the balance sheet date. Adjustments resulting from the translation of the financial statements of the Company’s foreign 
subsidiaries into U.S. dollars are accumulated as a separate component of stockholders’ equity within other comprehensive 
income. Gains or losses resulting from transactions denominated in foreign currencies are included in other income or 
expense, within the consolidated statements of income. For the year ended December 31, 2021, the Company recorded an 
unrealized foreign exchange loss of $41.0 million from the remeasurement of the intercompany loan. 

Net (loss) income per share 

Basic net (loss) income per share is calculated by dividing the net (loss) income attributable to common stockholders 
by the weighted average number of common shares outstanding for the period, without consideration for common stock 
equivalents. Diluted net income per share is calculated by dividing the net income attributable to common stockholders by 
the weighted-average number of common share equivalents outstanding for the period determined using the treasury-stock 
method and the if-converted method. During periods in which the Company incurs net losses, both basic and diluted loss 
per share is calculated by dividing the net loss by the weighted average shares outstanding—potentially dilutive securities 
are  excluded  from  the  calculation  because  their  effect  would  be  anti-dilutive.  Dilutive  common  stock  equivalents  are 
comprised of options and unvested restricted stock outstanding under the Company’s stock option plans. 

Business combinations and asset acquisitions 

The Company evaluates acquisitions of assets and other similar transactions to assess whether or not the transaction 
should  be  accounted  for  as  a  business  combination  or  asset  acquisition  by  first  applying  a  screen  to  determine  if 
substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or group of similar 
identifiable assets. If the screen is met, the transaction is accounted for as an asset acquisition. If the screen is not met, 
further determination is required as to whether or not the Company has acquired inputs and processes that have the ability 
to  create  outputs,  which  would  meet  the  requirements  of  a  business.  If  determined  to  be  a  business  combination,  the 
Company accounts for the transaction under the acquisition method of accounting as indicated in ASU 2017-01, “Business 
Combinations”,  which requires  the  acquiring  entity  in  a  business  combination  to recognize  the  fair value of  all  assets 
acquired, liabilities assumed, and any non-controlling interest in the acquiree and establishes the acquisition date as the 
fair value measurement point. Accordingly, the Company recognizes assets acquired and liabilities assumed in business 

185 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

combinations, including contingent assets and liabilities, and non-controlling interest in the acquiree based on the fair 
value estimates as of the date of acquisition. In accordance with ASC 805, the Company recognizes and measures goodwill 
as of the acquisition date, as the excess of the fair value of the consideration paid over the fair value of the identified net 
assets acquired. 

The consideration for the Company’s business acquisitions may include future payments that are contingent upon the 
occurrence of a particular event or events. The obligations for such contingent consideration payments are recorded at fair 
value on the acquisition date. The contingent consideration obligations are then evaluated each reporting period. Changes 
in the fair value of contingent consideration, other than changes due to payments, are recognized as a gain or loss and 
recorded within the change in the fair value of deferred and contingent consideration in the consolidated statements of 
operations. 

If determined to be an asset acquisition, the Company accounts for the transaction under ASC 805-50, which requires 
the acquiring entity in an asset acquisition to recognize assets acquired and liabilities assumed based on the cost to the 
acquiring entity on a relative fair value basis, which includes transaction costs in addition to consideration given. No gain 
or loss is recognized as of the date of acquisition unless the fair value of noncash assets given as consideration differs from 
the assets’ carrying amounts on the acquiring entity’s books. Consideration transferred that is noncash will be measured 
based on either the cost (which will be measured based on the fair value of the consideration given) or the fair value of the 
assets acquired and liabilities assumed, whichever is more reliably measurable. Goodwill is not recognized in an asset 
acquisition  and  any  excess  consideration  transferred  over  the  fair  value  of  the  net  assets  acquired  is  allocated  to  the 
identifiable assets based on relative fair values. 

Contingent  consideration  payments  in  asset  acquisitions  are  recognized  when  the  contingency  is resolved  and  the 
consideration is paid or becomes payable (unless the contingent consideration meets the definition of a derivative, in which 
case the amount becomes part of the basis in the asset acquired). Upon recognition of the contingent consideration payment, 
the amount is included in the cost of the acquired asset or group of assets. 

Finite-lived intangible assets 

The Company records the fair value of purchased intangible assets with finite useful lives as of the transaction date 
of a business combination or asset acquisition. Purchased intangible assets with finite useful lives are amortized to their 
estimated residual values over their estimated useful lives. 

Impairment of long-lived assets 

The Company monitors its long-lived assets and finite-lived intangibles for indicators of impairment. If such indicators 
are present, the Company assesses the recoverability of affected assets by determining whether the carrying value of such 
assets is less than the sum of the undiscounted future cash flows of the assets. If such assets are found not to be recoverable, 
the Company measures the amount of such impairment by comparing the carrying value of the assets to the fair value of 
the assets, with the fair value generally determined based on the present value of the expected future cash flows associated 
with the assets. The Company believes that no impairment of long-lived assets exists as of December 31, 2021. 

Indefinite-lived intangible assets 

Indefinite-lived intangible assets consist of IPR&D.  IPR&D acquired directly in a transaction other than a business 
combination is capitalized if the projects will be further developed or have an alternative future use; otherwise they are 
expensed.  The  fair  values  of  IPR&D  projects  and  license  agreement  assets  acquired  in  business  combinations  are 

186 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

capitalized. Several methods may be used to determine the estimated fair value of the IPR&D and license agreement asset 
acquired in a business combination. The Company utilizes the "income method” and uses estimated future net cash flows 
that are derived from projected sales revenues and estimated costs. These projections are based on factors such as relevant 
market  size, patent  protection,  and  expected pricing  and  industry  trends.  The  estimated future  net  cash  flows  are  then 
discounted to the present value using an appropriate discount rate. These assets are treated as indefinite-lived intangible 
assets until completion or abandonment of the projects, at which time the assets are amortized over the remaining useful 
life or written off, as appropriate. Intangible assets with indefinite lives, including IPR&D, are tested for impairment if 
impairment indicators arise and, at a minimum, annually. However, an entity is permitted to first assess qualitative factors 
to determine if a quantitative impairment test is necessary. Further testing is only required if the entity determines, based 
on the qualitative assessment, that it is more likely than not that an indefinite-lived intangible asset’s fair value is less than 
its carrying amount. Otherwise, no further impairment testing is required. The indefinite-lived intangible asset impairment 
test consists of a one-step analysis that compares the fair value of the intangible asset with its carrying amount. If the 
carrying amount of an intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that 
excess. The Company considers many factors in evaluating whether the value of its intangible assets with indefinite lives 
may not be recoverable, including, but not limited to, expected growth rates, the cost of equity and debt capital, general 
economic  conditions,  the  Company’s  outlook  and  market  performance  of  the  Company’s  industry  and  recent  and 
forecasted financial performance.  The Company performed a quantitative annual test for its indefinite-lived intangible 
assets as of October 1, 2021 and concluded that no impairment exists as of December 31, 2021. 

Goodwill 

Goodwill represents the amount of consideration paid in excess of the fair value of net assets acquired as a result of 
the Company’s business acquisitions accounted for using the acquisition method of accounting. Goodwill is not amortized 
and is subject to impairment testing at a reporting unit level on an annual basis or when a triggering event occurs that may 
indicate the carrying value of the goodwill is impaired. The Company reassess its reporting units as part of its annual 
segment review. As of December 31, 2021, the Company concluded that it continues to operate as one reporting unit. An 
entity is permitted to first assess qualitative factors to determine if a quantitative impairment test is necessary. Further 
testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that the 
fair value of the reporting unit is less than its carrying amount. The Company performed an annual test for goodwill as of 
October 1, 2021 and concluded that no impairment exists as of December 31, 2021. 

Impact of recently adopted accounting pronouncements 

In August 2020, the FASB issued ASU 2020-06, “Debt—Debt with Conversion and Other Options (Subtopic 470-
20)  and  Derivatives  and  Hedging—Contracts  in  Entity’s  Own  Equity  (Subtopic  815-40):  Accounting  for  Convertible 
Instruments and Contracts in an Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments 
by  removing  certain  separation  models  in  Subtopic  470-  20,  Debt—Debt  with  Conversion  and  Other  Options,  for 
convertible instruments. Under ASU 2020-06, the embedded conversion features no longer are separated from the host 
contract for convertible instruments with conversion features that are not required to be accounted for as derivatives under 
Topic  815,  Derivatives  and  Hedging,  or  that  do  not  result  in  substantial  premiums  accounted  for  as  paid-in  capital. 
Consequently, a convertible debt instrument will be accounted for as a single liability measured at its amortized cost and 
a convertible preferred stock will be accounted for as a single equity instrument measured at its historical cost, as long as 
no other features require bifurcation and recognition as derivatives. By removing those separation models, the interest rate 
of convertible debt instruments typically will be closer to the coupon interest rate when applying the guidance in Topic 
835, Interest. The amendments under ASU 2020-06 also include revisions related to the derivatives scope exception for 
contracts in an entity’s own equity and earnings per share. The amendments under ASU 2020-06 are effective for public 
business entities that meet the definition of a SEC filer, excluding entities eligible to be smaller reporting companies as 

187 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal 
years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including 
interim  periods  within  those  fiscal  years.  Early  adoption  is  permitted,  but  no  earlier  than  fiscal  years  beginning  after 
December 15, 2020, including interim periods within those fiscal years. The FASB specified that an entity should adopt 
the guidance as of the beginning of its annual fiscal year. The Company early adopted this guidance on January 1, 2021, 
utilizing the modified retrospective method. The Company now accounts for its Convertible Notes as single liabilities 
measured at amortized cost.  As a result, the adoption of the guidance had a material impact on the consolidated financial 
statements and accompanying notes, resulting in adjustments of $175.2 million, $54.8 million, and $120.4 million to the 
opening balances of additional paid-in capital, retained earnings, and long term debt, respectively, as of January 1, 2021. 
Additionally, due to the adoption, the Company reversed the remaining balance of the deferred tax liability of $29.6 million 
which was initially recorded in connection with the Convertible Notes. Additionally, the Company increased the existing 
valuation allowance by $29.6 million as part of the adoption adjustment.  The Company concluded that the adoption of 
the ASU did not change its prior valuation allowance conclusions. The Company has updated its debt note (Note 8) with 
additional and modified disclosures as required by the standard upon adoption. 

3. Acquisitions 

Censa Asset Acquisition 

On May 29, 2020, the Company completed its acquisition of Censa Pharmaceuticals, Inc. (“Censa”) pursuant to an 
Agreement and Plan of Merger, dated as of May 5, 2020 (the "Censa Merger Agreement"), by and among the Company, 
Hydro Merger Sub, Inc., the Company’s wholly owned, indirect subsidiary, and, solely in its capacity as the representative, 
agent  and  attorney-in-fact  of  the  securityholders  of  Censa,  Shareholder  Representative  Services  LLC  (the  "Censa 
Merger").  

Upon  the  closing  of  the  Censa  Merger,  the  Company  paid  to  the  Censa  securityholders  (i) cash  consideration  of 
$15.0 million, which consisted of an upfront payment of $10.4 million and an additional $4.6 million for the net assets on 
Censa’s opening balance sheet as of the date of the acquisition, and (ii) 845,364 shares of the Company’s common stock, 
which were valued at $42.9 million based on the closing stock price on the acquisition date. The number of shares issued 
was determined using a 30-day volume weighted average price (“VWAP”) pursuant to the Censa Merger Agreement. 

The Company determined that substantially all of the fair value is concentrated in PTC923 and accounted for the 
transaction  as  an  asset  acquisition  under  ASC  805-50.  The  purchase  price  consisted  of  the  cash  consideration  of 
$15.0 million and $42.9 million in the Company’s common stock, in addition to $0.7 million of acquisition costs. As such, 
the  total  consideration  transferred  was  determined  to  be  $58.6 million.  The  opening  balance  sheet  net  assets  of 
$4.6 million, which consisted of cash of $3.8 million and other current assets of $0.8 million, were determined to be non-
qualifying assets and recorded at their fair values, respectively. The remaining consideration of $54.0 million was allocated 
to PTC923. As PTC923 is an IPR&D asset, the Company concluded that it did not have any alternative future use, and 
accordingly, the fair value amount allocated to the IPR&D was expensed. Of the $54.0 million, $53.3 million is included 
in research and development expense and the $0.7 million related to the acquisition costs, is included in selling, general, 
and administrative expense within the Company’s statement of operations for the year ended December 31, 2020.  

Subject to the terms and conditions of the Censa Merger Agreement, Censa securityholders may become entitled to 
receive  contingent  payments  from  the  Company  based  on  (i) the  achievement  of  certain  development  and  regulatory 
milestones up to an aggregate maximum amount of $217.5 million for PTC923’s two most advanced programs and receipt 
of a priority review voucher from the FDA as set forth in the Censa Merger Agreement, (ii) $109.0 million in development 
and regulatory milestones for each additional indication of PTC923, (iii) the achievement of certain net sales milestones 

188 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

up  to  an  aggregate  maximum  amount  of  $160.0 million,  (iv) a percentage  of  annual  net  sales  during  specified  terms, 
ranging from single to low double digits of the applicable net sales threshold amount, and (v) any sublicense fees paid to 
the Company in consideration of any sublicense of Censa’s intellectual property to commercialize PTC923, on a country-
by-country  basis,  which  contingent  payment  will  equal  to  a  mid-double  digit percentage  of  any  such  sublicense  fees. 
Pursuant  to  the  Censa  Merger  Agreement,  the  Company  has  the  option  to  pay  the  initial  $30.0 million  development 
milestone, for the completion of enrollment of a Phase 3 clinical trial for PTC923 for PKU, if achieved, in cash or shares 
of  the  Company’s  common  stock.  The  Company  will  record  the  milestone  and  royalty  payments  when  they  become 
payable.  Milestone  payments  prior  to  FDA  approval  of  PTC923  for  PKU  (or  other  indications)  will  be  expensed 
accordingly and milestone payments that will only occur after PTC923 for PKU (or other indications) is FDA approved, 
will be capitalized and amortized over their expected useful lives. 

BioElectron Asset Acquisition 

On  October 25,  2019,  the  Company  completed  the  acquisition  of  substantially  all  of  the  assets  of  BioElectron 
Technology Corporation (“BioElectron”), a Delaware corporation, including certain compounds that the Company has 
begun to develop as part of its Bio-e platform, (the “Asset Acquisition”) pursuant to an asset purchase agreement by and 
between  the  Company  and  BioElectron,  dated  October 1,  2019  (the  “BioElectron  Asset  Purchase  Agreement”). 
BioElectron was a private company with a pipeline focused on inflammatory and central nervous system (CNS) disorders. 
The lead program, vatiquinone, is in late stage development for CNS disorders with substantial unmet need and significant 
commercial opportunity that are complementary to PTC’s existing pipeline. 

Upon the closing of the Asset Acquisition, the Company paid to BioElectron total upfront consideration of $10.0 
million, funded with cash on hand, less (i) transaction expenses incurred by BioElectron, (ii) the amount of outstanding 
indebtedness of BioElectron including a $4.0 million loan advance to BioElectron plus accrued and unpaid interest thereon 
and (iii) $1.5 million held in an escrow account to secure potential indemnification obligations owed to the Company. 
Subject to the terms and conditions of the BioElectron Asset Purchase Agreement, BioElectron may become entitled to 
receive contingent milestone payments of up to $200.0 million (in cash or in shares of the Company’s common stock, as 
determined by the Company) from the Company based on the achievement of certain regulatory and net sales milestones. 
Subject to the terms and conditions of the BioElectron Asset Purchase Agreement, BioElectron may also become entitled 
to contingent payments based on a percentage of net sales of certain products. 

The Company concluded that the transaction included inputs and processes that did not constitute a business under 
the revised guidance of ASU 2017-01, which allows for a screen to evaluate if substantially all of the fair value of the 
gross assets acquired is concentrated in a single identifiable asset or group of similar identifiable assets. If the screen is 
met, the transaction is accounted for as an asset acquisition. The Company determined that substantially all of the fair 
value is concentrated in vatiquinone and accounted for the transaction as an asset acquisition under ASC 805-50. 

The purchase price consisted of upfront consideration of $10.0  million in cash and approximately  $0.5 million of 
acquisition  costs,  resulting  in  $10.5  million  of  total  consideration  transferred.  As  vatiquinone  is  an  IPR&D  asset,  the 
Company concluded that it did not have any alternative future use, and accordingly, the fair value amount allocated to the 
IPR&D asset of $10.0 million was expensed to research and development during the year ended December 31, 2019 and 
included within operating activities in the statement of cash flows. The remaining assets acquired and liabilities assumed 
were immaterial. Additionally, as noted above, BioElectron may be entitled to receive contingent milestone payment and 
contingent royalty payments. The Company will record the milestone and royalty payments if and when they become 
payable, in accordance with the applicable guidance. These payments will be capitalized and amortized over their expected 
useful lives. 

189 

 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

 4. Fair value of financial instruments and investments 

The Company follows the fair value measurement rules, which provide guidance on the use of fair value in accounting 
and disclosure for assets and liabilities when such accounting and disclosure is called for by other accounting literature. 
Cash equivalents, marketable securities, and equity investments are reflected in the accompanying financial statements at 
fair value. The carrying amount of receivables and accounts payable and accrued expenses approximate fair value due to 
the short-term nature of those instruments. 

 The Company uses the market approach to measure fair value for its marketable securities. The market approach uses 
prices  and  other  relevant  information  generated  by  market  transactions  involving  identical  or  comparable  assets.  The 
Company’s marketable securities are classified as Level 2 as they primarily utilize broker quotes in a nonactive market to 
value these securities.  

In May 2019, the Company purchased $4.0  million of shares of ClearPoint Neuro, Inc.’s (“ClearPoint”) (formerly 
MRI Interventions, Inc.) common stock, at a purchase price of $3.10 per share, in connection with a securities purchase 
agreement that the Company entered into with ClearPoint, a publicly traded medical device company. In February 2021, 
the Company purchased $0.1 million of shares of ClearPoint’s common stock, at a purchase price of $23.50 per share, in 
connection with ClearPoint’s underwritten public offering of common stock. The Company determined that the May 2019 
and February 2021 ClearPoint equity investments (collectively, the “ClearPoint Equity Investments”) represent financial 
instruments, and therefore, are recorded at fair value, which is readily determinable. The ClearPoint Equity Investments 
are components of deposits and other assets on the consolidated balance sheet. During the year ended December 31, 2021 
and 2020, the Company recorded an unrealized loss of $6.1 million and an unrealized gain of $14.3 million respectively, 
which are components of other (expense) income, net within the consolidated statement of operations. The fair value of 
the equity investments was $14.5 million and $20.5 million as of December 31, 2021 and 2020, respectively. The Company 
classifies its equity investments in ClearPoint as a Level 1 asset within the fair value hierarchy, as the value is based on a 
quoted market price in an active market, which is not adjusted. 

In January 2020, the Company purchased a $10.0 million convertible note from ClearPoint that the Company can 
convert into ClearPoint shares at a conversion rate of $6.00 per share at any point throughout the term of the loan, which 
matures five years from the purchase date. The Company determined that the convertible note represents an available for 
sale  debt  security  and  the  Company has  elected  to  record it  at  fair  value  under  ASC  825.  The  Company  classifies  its 
ClearPoint convertible debt security as a Level 2 asset within the fair value hierarchy, as the value is based on inputs other 
than quoted prices that are observable. The fair value of the ClearPoint convertible debt security is determined at each 
reporting period by utilizing a Black-Scholes option pricing model, as well as a present value of expected cash flows from 
the debt security utilizing the risk free rate and the estimated credit spread as of the valuation date as the discount rate. 
During the year ended December 31, 2021 and 2020, the Company recorded an unrealized loss of $8.3 million and an 
unrealized  gain  of  $19.3  million,  respectively.  These  unrealized  gains  and  losses  are  components  of  other  (expense) 
income, net within the consolidated statement of operations. The fair value of the convertible debt security was $21.0 
million and $29.3 million as of December 31, 2021 and 2020, respectively. The convertible debt security is considered to 
be long term and is included as a component of deposits and other assets on the consolidated balance sheet. Other than the 
equity investment and the convertible debt security, no other items included in deposits and other assets on the consolidated 
balance sheets are fair valued. 

In February 2021, the Company invested $200.0 million in two mutual funds. In August 2021 and November 2021, 
the Company made a $5.4 million and $4.6 million investment into a third mutual fund that is denominated in a foreign 
currency, respectively. All of these are equity investments and are classified as marketable securities on the Company’s 
consolidated balance sheets. These equity investments are reported at fair value, as it is readily available, and as such are 

190 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

classified as Level 1 assets. Unrealized holding gains and losses for these equity investments are included as components 
of other (expense) income, net within the consolidated statement of operations. During the year ended December 31, 2021, 
the Company had $1.7 million unrealized net gains relating to the equity investments still held at the reporting date. During 
the year ended December 31, 2021, the Company had redemptions of $4.3 million. During the year ended December 31, 
2021, the Company had $0.4 million foreign currency unrealized losses relating to these equity investments.  

Fair value of marketable securities that are classified as available for sale debt securities is based upon market prices 
using quoted prices in active markets for identical assets quoted on the last day of the period. In establishing the estimated 
fair  value  of  the  remaining  available  for  sale  debt  securities,  the  Company  used  the  fair  value  as  determined  by  its 
investment advisors using observable inputs other than quoted prices. 

The following represents the fair value using the hierarchy described in Note 2 for the Company’s financial assets and 

liabilities that are required to be measured at fair value on a recurring basis as of December 31, 2021 and 2020: 

December 31, 2021 

Marketable securities - available for sale 
Marketable securities - equity investments 
ClearPoint Equity Investments 
ClearPoint convertible debt security 
Contingent consideration payable- development and 
regulatory milestones 
Contingent consideration payable- net sales 
milestones and royalties 

  $ 
  $ 
  $ 
  $ 

  $ 

  $ 

Marketable securities - available for sale 
ClearPoint Equity Investments 
ClearPoint convertible debt security 
Contingent consideration payable- development and 
regulatory milestones 
Contingent consideration payable- net sales 
milestones and royalties 

  $ 
  $ 
  $ 

  $ 

  $ 

Quoted prices    
in active 
markets for 
identical assets    
(level 1) 

Total 
 376,685    $ 
 206,973    $ 
 14,525    $ 
 20,971    $ 

 —    $ 
 206,973    $ 
 14,525    $ 
 —    $ 

Significant 
other 
observable 
inputs 
(level 2) 
 376,685    $ 
 —    $ 
—    $ 
 20,971    $ 

Significant 
unobservable 
inputs 
(level 3) 

 — 
 — 
 — 
 — 

 139,300    $ 

 —    $ 

 —    $ 

 139,300 

 100,600    $ 

 —    $ 

 —    $ 

 100,600 

December 31, 2020 

Quoted prices    
in active 
markets for 
identical assets    
(level 1) 

Total 
 894,838    $ 
 20,503    $ 
 29,252    $ 

 —    $ 
 20,503    $ 
 —    $ 

Significant 
other 
observable 
inputs 
(level 2) 
 894,838    $ 
—    $ 
 29,252    $ 

Significant 
unobservable 
inputs 
(level 3) 

 — 
 — 
 — 

 139,200    $ 

 —    $ 

 —    $ 

 139,200 

 101,200    $ 

 —    $ 

 —    $ 

 101,200 

No transfers of assets between Level 1 and Level 2 of the fair value measurement hierarchy occurred during the years 

ended December 31, 2021 and 2020. 

191 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
  
 
 
 
 
 
 
  
  
  
 
 
 
 
  
  
  
 
 
 
 
  
  
 
     
     
     
     
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
  
 
 
 
 
 
 
  
  
  
 
 
 
 
  
  
  
 
 
 
 
  
  
 
     
     
     
     
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The following is a summary of marketable securities accounted for as available for sale debt securities at December 31, 

2021 and 2020: 

Commercial paper 
Corporate debt securities 
Asset-backed securities 
Government obligations 
Total 

Commercial paper 
Corporate debt securities 
Asset-backed securities 
Government obligations 
Total 

  $ 

Amortized    
Cost 
 75,275   
    268,246   
 15,287   
 18,479   
  $   377,287    $ 

December 31, 2021 
Gross Unrealized 

Gains 

 5   
 81   
 16   
 5   
 107    $ 

Losses 

      Fair Value 
 75,279 
 (1)  
 267,683 
 (644)  
 15,298 
 (5)  
 (59)  
 18,425 
 (709)   $   376,685 

Amortized    
Cost 
  $   276,855    $ 
    474,030   
 28,681   
 113,372   
  $   892,938    $ 

December 31, 2020 
Gross Unrealized 

Gains 

 19    $ 

 1,658   
 210   
 88   
 1,975    $ 

Losses 

      Fair Value 
 (37)   $   276,837 
    475,659 
 (29)  
 28,888 
 (3)  
 113,454 
 (6)  
 (75)   $   894,838 

For available for sale debt securities in an unrealized loss position, the Company assesses whether it intends to sell or 
if it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost 
basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written 
down to fair value. For the years ended December 31, 2021 and 2020, no write downs occurred. The Company does not 
intend to sell the investments and it is not more likely than not that the Company will be required to sell the investments 
before recovery of their amortized cost basis, which may be maturity. The Company also reviews its available for sale 
debt securities in an unrealized loss position and evaluates whether the decline in fair value has resulted from credit losses 
or  other  factors.  This  review  is  subjective,  as  it  requires  management  to  evaluate  whether  an  event  or  change  in 
circumstances has occurred in that period that may be related to credit issues. For the years ended December 31, 2021 and 
2020, no allowance was recorded for credit losses. Unrealized gains and losses are reported as a component of accumulated 
other comprehensive (loss) income in stockholders’ equity. 

For the year ended December 31, 2021, the Company had $0.8 million, realized gains from the sale of available for 
sale debt securities. For the year ended December 31, 2020, the Company had $0.7 million, realized gains from the sale of 
available for sale debt securities. Realized gains and losses are reported as a component of interest expense, net in the 
consolidated statement of operations. 

192 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
     
     
     
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
     
     
     
 
  
  
 
  
  
  
  
 
 
 
 
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The unrealized losses and fair values of available for sale debt securities that have been in an unrealized loss position 

for a period of less than and greater than or equal to 12 months as of December 31, 2021 are as follows: 

   Securities in an unrealized loss    
position less than 12 months 

December 31, 2021 
Securities in an unrealized loss 
   position greater than or equal to 12 months  

Total 

Commercial paper 
Corporate debt securities  
Asset-backed securities 
Government obligations   
Total 

     Unrealized losses       Fair Value        Unrealized losses       
 12,992   
  $ 
 217,540   
 10,786   
 15,483   

 (1)  
 (608)  
 (5)  
 (59)  
 (673)   $   256,801    $ 

 —   
 (36)  
 —   
 —   
 (36)   $ 

  $ 

Fair Value 

     Unrealized losses       Fair Value 
 12,992 
 (1)  
   222,525 
 (644)  
 10,786 
 (5)  
 (59)  
 15,483 
 (709)   $  261,786 

 —   
 4,985   
 —   
 —   
 4,985    $ 

The unrealized losses and fair values of available for sale debt securities that have been in an unrealized loss position 

for a period of less than and greater than or equal to 12 months as of December 31, 2020 are as follows: 

Securities in an unrealized loss    
position less than 12 months 

December 31, 2020 
Securities in an unrealized loss 
   position greater than or equal to 12 months  

Total 

Commercial paper 
Corporate debt securities   
Asset-backed securities 
Government obligations   
Total 

     Unrealized losses       Fair Value        Unrealized losses       
 129,630   
  $ 
 102,426   
 1,830   
 27,084   

 (37)  
 (29)  
 (3)  
 (6)  

 —   
 —   
 —   
 —   
 —    $ 

Fair Value 

     Unrealized losses       Fair Value 
   129,630 
 (37)  
   102,426 
 (29)  
 1,830 
 (3)  
 27,084 
 (6)  
 (75)   $  260,970 

 —   
 —   
 —   
 —   
 —    $ 

  $ 

 (75)   $   260,970    $ 

Available for sale debt securities on the balance sheet at December 31, 2021 and 2020 mature as follows: 

December 31, 2021 

Commercial paper 
Corporate debt securities 
Asset-backed securities 
Government obligations 
Total 

Commercial paper 
Corporate debt securities 
Asset-backed securities 
Government obligations 
Total 

  $ 

  $ 

  $ 

  $ 

Less Than 
12 Months 

   More Than 
12 Months 
 — 
 136,077 
 6,574 
 12,423 
 155,074 

 75,279    $ 

 131,606   
 8,724   
 6,002   
 221,611    $ 

December 31, 2020 

Less Than 
12 Months 

   More Than 
12 Months 
 — 
 235,520 
 22,525 
 47,930 
 305,975 

 276,837    $ 
 240,139   
 6,363   
 65,524   

 588,863    $ 

The Company classifies all of its marketable securities as current as they are all either available for sale debt securities 

or equity investments and are available for current operations. 

193 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
    
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
     
     
 
  
  
 
  
  
 
 
 
  
 
 
 
 
 
 
 
 
 
  
 
     
     
 
  
  
 
  
  
 
 
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

Convertible senior notes 

In August 2015, the Company issued $150.0 million of 3.0% convertible senior notes due August 15, 2022 (the “2022 
Convertible  Notes”).  In  September 2019,  the  Company  issued  $287.5  million  of  1.5%  convertible  senior  notes  due 
September 15, 2026 (the “2026 Convertible Notes,” together with the “2022 Convertible Notes,” the “Convertible Notes”). 
The  fair  value  of  the  Convertible  Notes,  which  differs  from  their  carrying  values,  is  influenced  by  interest  rates,  the 
Company’s stock price and stock price volatility and is determined by prices for the Convertible Notes observed in market 
trading which are Level 2 inputs. The estimated fair value of the 2022 Convertible Notes at December 31, 2021 and 2020 
was  $158.3  million  and  $193.2  million,  respectively.  The  estimated  fair  value  of  the  2026  Convertible  Notes at 
December 31, 2021 and December 31, 2020 was $305.3 million and $394.9 million. 

Rights Exchange Agreement 

On April 29, 2020, the Company, certain of the former equity holders of Agilis, and, for the limited purposes set forth 
in  the  agreement,  Shareholder  Representative  Services  LLC,  entered  into  a  Rights  Exchange  Agreement  (the  “Rights 
Exchange Agreement”). Pursuant to the terms of the Rights Exchange Agreement, in the year ended December 31, 2020, 
the Company issued 2,821,176 shares of its common stock (the “Common Stock Consideration”)  and paid $36.9 million 
(the “Cash Consideration”), in the aggregate, to such former equityholders of Agilis (the “Participating Rightholders”) 
who in exchange have canceled and forfeited their rights under the Agilis Merger Agreement to receive (i) $174.0 million, 
in the aggregate, of potential milestone payments based on the achievement of certain regulatory milestones and (ii) $37.6 
million, in the aggregate, of $40.0 million in development milestone payments, or the deferred consideration, that would 
have been due upon the passing of the second anniversary of the closing of the Agilis Merger. As a result of the Rights 
Exchange Agreement, the remaining deferred consideration payable was $2.4 million, was paid out upon the passing of 
the second anniversary of the closing of the Agilis Merger.  Accordingly, there was no deferred consideration payable as 
of December 31, 2020. 

The  Rights  Exchange  Agreement  has  no  effect  on  the  Agilis  Merger  Agreement  other  than  to  provide  for  the 
cancellation  and  forfeiture  of  the  Participating  Rightholders’  rights  to  receive  $211.6 million,  in  the  aggregate,  of  the 
milestone  payments  described  above.  As  a  result,  all  other rights  and  obligations  under  the  Agilis  Merger  Agreement 
remain  in  effect  pursuant  to  their  terms.  The  Company’s  outstanding  obligations  under  the  Agilis  Merger  Agreement 
include  obligations  to  pay  up  to  an  aggregate  maximum  amount  of  $20.0 million  upon  the  achievement  of  certain 
development  milestones,  up  to  an  aggregate  maximum  amount  of  $361.0 million  upon  the  achievement  of  certain 
regulatory milestones, up to a maximum aggregate amount of $150.0 million upon the achievement of certain net sales 
milestones and a percentage of annual net sales for Friedreich ataxia and Angelman syndrome during specified terms, 
ranging from 2% to 6%, pursuant to the terms of the Agilis Merger Agreement.  

194 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

As of result of the Rights Exchange Agreement, the Company recognized a gain of $0.7 million on the settlement of 
the  development  milestones  related  to  the  difference  in  the  development  milestone  settled  of  $37.6  million  and  Cash 
Consideration of $36.9 million. Additionally, the Company recognized a loss of $11.3 million on the settlement of the 
regulatory milestones related to the difference in fair value of the regulatory milestones settled of $139.2 million and the 
fair value of the Common Stock Consideration of $150.5 million.  The $0.7 million gain and $11.3 million loss are included 
in the settlement of deferred and contingent consideration in the Company’s statement of operations for the year ended 
December 31, 2020. Additionally, as of the date of the Rights Exchange Agreement, the Company recognized a gain on 
the  fair  value  of  the  contingent  consideration of  $1.0  million related  to  the  portion  of  regulatory  milestones  that  were 
forfeited,  which  is  included  in  the  change  in  fair  value  of  the  deferred  and  contingent  liability  within  the  Company’s 
statement of operations for the year ended December 31, 2020. This gain on the fair value of the contingent consideration 
is considered a non-recurring Level 3 fair value measurement and was estimated using the same valuation methodology 
and  unobservable  input  ranges  for  development  and  regulatory  milestones  in  the  Level  3  valuation  section  below.  In 
conjunction with the Rights Exchange Agreement, the Company also incurred $2.0 million of transaction fees, which were 
included in other expense in the Company’s statement of operations for the year ended December 31, 2020. 

Level 3 valuation 

The contingent consideration payable is fair valued each reporting period with the change in fair value recorded as a 
gain or loss in the consolidated statements of operations. The fair value of the development and regulatory milestones are 
estimated  utilizing  a  probability  adjusted,  discounted  cash  flow  approach.  The  discount  rates  are  estimated  utilizing 
Corporate B rated bonds maturing in the years of expected payments based on the Company’s estimated development 
timelines  for  the  acquired  product  candidate.  On  December  31,  2021,  the  weighted  average  discount  rate  for  the 
development and regulatory milestones was 3.4% and the weighted average probability of success was 42%.  The fair 
value of the net sales milestones and royalties is determined utilizing an option pricing model with Monte Carlo simulation 
to simulate a range of possible payment scenarios, and the average of the payments in these scenarios is then discounted 
to calculate present fair value. On December 31, 2021, the weighted average discount rate for the net sales milestones and 
royalties was 11.0% and the weighted average probability of success for the net sales milestones was 48%. 

The  table  presented  below  is a  summary  of  changes  in  the  fair value of  the  Company’s  Level 3  valuation for  the 

contingent consideration payables for the years ended December 31, 2021, and 2020: 

Contingent consideration payable-    Contingent consideration payable- 
net sales milestones and royalties 
- Agilis 

development and regulatory 
milestones - Agilis 

Beginning balance as of December 31, 2019 
Additions 
Change in fair value 
Payments 
Rights Exchange settlement 
Ending balance as of December 31, 2020 
Additions 
Change in fair value 
Payments 
Rights Exchange settlement 
Ending balance as of December 31, 2021 

  $ 

195 

 290,500  
 —  
 (12,120)  
 —  
 (139,180)  
 139,200  
 —  
 100  
 —  
 —  
 139,300  

$ 

 65,800 
 — 
 35,400 
 — 
 — 
 101,200 
 — 
 (600) 
 — 
 — 
 100,600 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The following significant unobservable inputs were used in the valuation of the contingent consideration payables for 

the years ended December 31, 2021 and 2020: 

December 31, 2021 

      Fair Value      Valuation Technique      

Contingent consideration 
payable- 
development and 
regulatory milestones 

Contingent considerable 
payable- net sales 
milestones and royalties 

$139,300 

 Probability-adjusted 
discounted cash flow  

$100,600 

Option-pricing model 
with Monte Carlo 
simulation   

Unobservable Input 
Potential development and regulatory milestones 
Probabilities of success 
Discount rates 
Projected years of payments 
Potential net sales milestones 
Probabilities of success 
Potential percentage of net sales for royalties 
Discount rate 
Projected years of payments 

     Fair Value      Valuation Technique      

Contingent consideration 
payable- 
development and regulatory 
milestones 

$139,200 

 Probability-adjusted 
discounted cash flow  

Contingent considerable 
payable- net sales 
milestones and royalties 

$101,200 

Option-pricing model 
with Monte Carlo 
simulation   

December 31, 2020 

Unobservable Input 
Potential development and regulatory milestones 
Probabilities of success 
Discount rates 
Projected years of payments 
Potential net sales milestones 
Probabilities of success 
Potential percentage of net sales for royalties 
Discount rate 
Projected years of payments 

Range 
$0 - $381 million 
25% - 94% 
1.7% - 4.7% 
2022 - 2028 
$0 - $150 million 
25% - 94% 
2% - 6% 
11.0% 
2023 - 2040 

Range 
$0 - $381 million 
25% - 94% 
2.2% - 4.5% 
2021 - 2028 
$0 - $150 million 
25% - 94% 
2% - 6% 
11.5% 
2022 - 2040 

The contingent consideration payables are classified Level 3 liabilities as their valuation requires substantial judgment 
and estimation of factors that are not currently observable in the market. If different assumptions were used for the various 
inputs to the valuation approaches, including but not limited to, assumptions involving probability adjusted sales estimates 
for the gene therapy platform and estimated discount rates, the estimated fair value could be significantly higher or lower 
than the fair value determined. 

5. Fixed assets 

Fixed assets, net were as follows at December 31, 2021 and 2020: 

Leasehold improvements 
Computer equipment and software 
Machinery and lab equipment 
Furniture and fixtures 
Assets in process 

Less accumulated depreciation 
Total 

December 31,  

2021 
 19,937    $ 
 13,812   
 33,187   
 3,805   
 9,017   
 79,758   
 (27,173)  
 52,585    $ 

2020 

 8,072 
 11,471 
 23,430 
 3,844 
 5,076 
 51,893 
 (18,062) 
 33,831 

  $ 

  $ 

Depreciation  expense  was  approximately  $9.4  million,  $6.6  million,  and  $4.7  million  for  the years  ended 

December 31, 2021, 2020, and 2019, respectively. 

196 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
  
  
 
 
  
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
     
 
  
  
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
  
 
 
 
 
  
  
 
  
  
 
 
  
  
 
  
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

6. Leases 

The Company leases office space in South Plainfield, New Jersey for its principal office under three noncancelable 
operating  leases  through  May  2022  and  August  2024,  in  addition  to  office  and  laboratory  space  in  Bridgewater,  New 
Jersey and office space in various countries for international employees primarily through workspace providers. 

The Company also leases approximately 220,500 square feet of office, manufacturing and laboratory space at a facility 
located in Hopewell Township, New Jersey (the “Campus”) pursuant to a Lease Agreement (the “Lease”) with Hopewell 
Campus Owner LLC (the “Landlord”). The rental term of the Lease commenced on July 1, 2020 and has an initial term of 
fifteen  years  (the  “Initial  Term”),  with  two  consecutive  ten  year  renewal  periods,  each at  the  Company’s  option.  The 
aggregate rent for the Initial Term will be approximately $111.5 million. The rental rate for the renewal periods will be 
95% of the Prevailing Market Rate (as defined in the Lease) and determined at the time of the exercise of the renewal. The 
Company is also responsible for maintaining certain insurance and the payment of proportional taxes, utilities and common 
area operating expenses. The Lease contains customary events of default, representations, warranties and covenants. 

Subject to the terms of the Lease, the Company has a right of first refusal to rent certain other space of the Campus, 
which would be triggered upon the Landlord’s issuance of a second round proposal or letter of intent to another tenant for 
such space. The Company also may seek to build a new separate building on the Campus, which may not contain less than 
75,000 square feet (the “New Building”). Upon receipt of notice of the Company’s intention to build the New Building, 
the Landlord may, in its sole discretion, construct and lease the New Building to the Company or enter into a ground lease 
with the Company permitting the Company to construct the New Building. Rent terms for the New Building would be 
determined based on the land value, construction and project costs subject to whether the Landlord or Company constructs 
the New Building. 

On June 19, 2020, the Company entered into a commercial manufacturing service agreement for a term of 12.5 years 
with  MassBiologics  of  the  University  of  Massachusetts  Medical  School  ("MassBio").  The  agreement  will  expire  on 
December 31, 2032 unless the Company terminates it on 24 months prior written notice to MassBio. Pursuant to the terms 
of the agreement, MassBio agreed to provide the Company with four dedicated rooms for its gene therapy AADC program. 
The Company concluded that the agreement contains an embedded lease as the Company controls the use of the four 
dedicated rooms and the equipment therein. The agreement included guaranteed lease payments of $15.0 million at the 
onset  of  the  agreement  and  $3.0  million  annually  thereafter.  The  present  value  of  the  guaranteed  lease  payments  was 
determined to be $41.4 million, which exceeded the assessed fair value of the Company’s share of the building. Therefore, 
the Company determined that the agreement was a finance lease, for which the Company recorded a finance lease ROU 
asset and corresponding finance lease liability at the onset of the lease agreement. Given that the leased asset is designed 
for the production of PTC’s AADC program and would not have an alternate use outside the PTC gene therapy platform 
without incurring significant costs, the Company determined that the lease should be treated as research and development 
expense under ASC 730. Accordingly, the full $41.4 million relating to the finance lease ROU asset was written off and 
expensed to research and development during the year ended December 31, 2020. The remaining balance for the finance 
lease ROU asset related to this arrangement is $0 as of December 31, 2021 and as of December 31, 2020. As of December 
31, 2021, the balance of the finance lease liabilities-current and finance lease liabilities-non-current are $3.0 million and 
$20.1 million, respectively, and are directly related to the Company’s MassBio agreement. As of December 31, 2020, the 
balance of the finance lease liabilities-current and finance lease liabilities non-current were $1.3 million and $23.1 million, 
respectively. Additionally, during the years ended December 30, 2021 and December 30, 2020, the Company recorded 
finance lease costs of $1.7 million and $0.9 million, respectively, related to interest on the lease liability. 

The  Company  also  leases  certain  vehicles,  lab  equipment,  and  office  equipment  under  operating  leases.  The 
Company’s operating leases have remaining lease terms ranging from 0.1 years to 13.5 years and certain leases include 

197 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

renewal options to extend the lease for up to 10 years. Rent expense was approximately $21.4 million, $15.3 million, and 
$6.0 million for the years ended December 31, 2021, 2020 and 2019. 

The components of lease expense were as follows: 

Operating Lease Cost 
Fixed lease cost 
Variable lease cost 
Short-term lease cost 
Total operating lease cost 

Year Ended 
December 31, 
2021 

Year Ended 
December 31, 
2020 

Year Ended 
December 31, 
2019 

  $ 

  $ 

 16,411 
 4,361 
 656 
 21,428 

 $ 

 $ 

 12,368 
 2,448 
 450 
 15,266 

 $ 

 $ 

 4,929 
 694 
 350 
 5,973 

Total operating lease cost is a component of operating expenses on the consolidated statements of operations. 

The Company did not enter into any new material leases during the year ended December 31, 2021. The decrease in 
the operating lease ROU asset and operating lease liability during the year ended December 31, 2021 resulted from the 
termination of the Company’s office leases in Sweden and Washington DC. 

Supplemental lease term and discount rate information related to leases was as follows: 

Weighted-average remaining lease terms - operating leases (years) 
Weighted-average discount rate - operating leases 
Weighted-average remaining lease terms - finance lease (years) 
Weighted-average discount rate - finance lease 

Supplemental cash flow information related to leases was as follows: 

     December 31, 2021       December 31, 2020    
 11.49   
 8.86  % 
 12.00   
 7.80  % 

 10.87   
 8.91  %  
 11.00   
 7.80  %  

Year Ended December 31,  
2020 

2021 

2019 

Cash paid for amounts included in the measurement of lease liabilities: 
Operating cash flows from operating leases 
Financing cash flows from finance lease 
Operating cash flows from finance leases 

Right-of-use assets obtained in exchange for lease obligations: 
Operating leases 
Finance lease 

$  13,683    $   8,462 
   17,829 
 171 

 2,224   
 776   

 $   4,466 
 — 
 — 

$ 

 645    $  76,811 
   41,382 

 —   

 $  17,389 
 — 

198 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
     
   
       
 
   
  
   
   
  
   
 
  
 
 
 
 
 
   
 
 
  
 
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
    
 
       
 
 
   
 
 
   
 
 
  
 
     
 
  
  
  
       
 
 
   
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

Future minimum lease payments under non-cancelable leases as of December 31, 2021 were as follows: 

2022 
2023 
2024 
2025 
2026 and thereafter 
Total lease payments 
Less: Imputed Interest expense 
Total 

 Operating Leases      Finance Lease 
 3,000 
 $ 
 3,000 
 3,000 
 3,000 
 21,000 
 33,000 
 9,947 
 23,053 

 13,443    $ 
 13,068   
 12,343   
 11,221   
 80,771   
 130,846   
 49,954   
 80,892    $ 

 $ 

In conjunction with the BioElectron Asset Purchase Agreement by and between the Company and BioElectron, the 
Company acquired BioElectron’s lease in Mountain View, California. As substantially all of the fair value of the gross 
assets acquired was related to vatiquinone, the relative fair value allocated to the right of use asset and corresponding lease 
liability for the Mountain View lease was determined to be immaterial, and accordingly is not included in the tables above. 
The future minimum lease payments for the Mountainview lease are $1.4 million for 2022 and $0 thereafter. 

7. Accounts payable and accrued expenses 

Accounts payable and accrued expenses at December 31, 2021 and 2020 consist of the following: 

Employee compensation, benefits, and related accruals 
Income tax payable 
Consulting and contracted research 
Professional fees 
Sales allowance  
Sales rebates 
Royalties 
Accounts payable 
Other 
Total 

8. Debt 

Liability for sale of future royalties 

December 31,  

2021 
 55,733   $ 

 $ 

 1,287  
 26,434  
 3,547  
 61,662  
 68,770  
 35,679  
 23,033  
 12,639  

 $ 

 288,784   $ 

2020 
 53,291 
 4,315 
 18,250 
 3,614 
 54,327 
 63,774 
 16,575 
 18,665 
 9,357 
 242,168 

In July 2020, the Company entered into the Royalty Purchase Agreement. As RPI’s interest is explicitly limited, the 
$650.0 million cash consideration was classified as debt and is recorded as “liability for sale of future royalties-current” 
and “liability for sale of future royalties-noncurrent” on the Company’s consolidated balance sheet based on the timing of 
the expected payments to be made to RPI. The fair value for the liability for sale of future royalties at the time of the 
transaction  was  based  on  the  Company’s  estimates  of  future  royalties  expected  to  be  paid  to  RPI  over  the  life  of  the 
arrangement, which was determined using forecasts from market data sources, which are considered Level 3 inputs. The 
liability will be amortized using the effective interest method over the life of the arrangement, in accordance ASC 470 and 
ASC 835. The initial annual effective interest rate was determined to be 11.0%. The Company will utilize the prospective 

199 

 
 
   
 
 
 
 
 
   
  
   
  
   
  
   
  
   
  
   
  
 
 
 
   
 
 
 
 
 
 
 
 
     
  
 
   
  
   
  
   
  
   
  
  
 
   
  
   
  
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

method to account for subsequent changes in the estimated future payments to be made to RPI and will update the effective 
interest rate on a quarterly basis. Issuance costs related to the transaction were determined to be immaterial. 

The following table shows the activity within the “liability for sale of future royalties- current” and “liability for sale 

of future royalties- noncurrent” accounts for the year ended December 31, 2021: 

Liability for sale of future royalties- (current and noncurrent) 
Beginning balance as of December 31, 2020 
Less: Non-cash royalty revenue payable to RPI 
Plus: Non-cash interest expense recognized 
Ending balance 
Effective interest rate as of December 31, 2021 

Year Ended December 31,  
2021 

 679,762   
 (23,460)  
 77,683   
 733,985   

10.9  % 

  $ 

  $ 

Non-cash interest expense is recorded in the statement of operations within “Interest expense, net”.   

2026 Convertible Notes 

the  Company 

In September 2019, 

issued,  at  par  value, $287.5  million aggregate  principal  amount 
of 1.50% convertible senior notes due 2026, which included an option to purchase up to an additional $37.5 million in 
aggregate principal amount of the 2026 Convertible Notes, which was exercised in full by the initial purchasers. The 2026 
Convertible Notes bear cash interest at a rate of 1.50% per year, payable semi-annually on March 15 and September 15 of 
each year, beginning on March 15, 2020. The 2026 Convertible Notes will mature on September 15, 2026, unless earlier 
repurchased or converted. The net proceeds to the Company from the offering were $279.3 million after deducting the 
initial purchasers’ discounts and commissions and the offering expenses payable by the Company. 

The 2026 Convertible Notes are governed by an indenture (the “2026 Convertible Notes Indenture”) with U.S Bank 

National Association as trustee (the “2026 Convertible Notes Trustee”). 

Holders of the 2026 Convertible Notes may convert their 2026 Convertible Notes at their option at any time prior to 
the close of business on the business day immediately preceding March 15, 2026 only under the following circumstances: 

• 

• 

during any calendar quarter commencing on or after December 31, 2019 (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 the last trading day of the immediately 
preceding calendar quarter is greater than or equal to 130% of the conversion price on each applicable trading 
day; 

during the five business day period after any five consecutive trading day period (the “measurement period”) in 
which the trading price (as defined in the 2026 Convertible Notes Indenture) per $1,000 principal amount of 2026 
Convertible 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 on each such trading day; 

200 

 
  
 
 
 
 
 
     
 
 
 
 
 
 
 
 
  
 
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

• 

• 

during any period after the Company has issued notice of redemption until the close of business on the scheduled 
trading day immediately preceding the relevant redemption date; or 

upon the occurrence of specified corporate events. 

On or after March 15, 2026, until the close of business on the business day immediately preceding the maturity date, 
holders  may  convert  their  2026  Convertible  Notes at  any  time,  regardless  of  the  foregoing  circumstances.  Upon 
conversion, the Company will pay or deliver, as the case may be, cash, shares of the Company’s common stock or any 
combination thereof at the Company’s election. 

The  conversion  rate  for  the  2026  Convertible  Notes was  initially,  and  remains,  19.0404  shares  of  the  Company’s 
common stock per $1,000 principal amount of the 2026 Convertible Notes, which is equivalent to an initial conversion 
price  of  approximately $52.52  per  share  of  the  Company’s  common  stock.  The  conversion  rate  may  be  subject  to 
adjustment in some events but will not be adjusted for any accrued and unpaid interest. 

The Company is not permitted to redeem the 2026 Convertible Notes prior to September 20, 2023. The Company may 
redeem for cash all or any portion of the 2026 Convertible Notes, at its option, if the last reported sale price of its common 
stock has been at least 130% of the conversion price then in effect on the last trading day of, and for at least 19 other 
trading days (whether or not consecutive) during, any 30 consecutive trading day 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 2026 Convertible Notes to be redeemed, plus accrued and unpaid interest to, 
but excluding, the redemption date. No sinking fund is provided for the 2026 Convertible Notes, which means that the 
Company is not required to redeem or retire the 2026 Convertible Notes periodically. 

If the Company undergoes a “fundamental change” (as defined in the 2026 Convertible Notes Indenture), subject to 
certain conditions, holders of the 2026 Convertible Notes may require the Company to repurchase for cash all or part of 
their 2026 Convertible Notes at a repurchase price equal to 100% of the principal amount of the 2026 Convertible Notes to 
be repurchased, plus accrued and unpaid interest to, but excluding, the fundamental change repurchase date. 

The 2026 Convertible Notes represent senior unsecured obligations and will rank senior in right of payment to the 
Company’s future indebtedness that is expressly subordinated in right of payment to the notes, equal in right of payment 
to the Company’s existing and future unsecured indebtedness that is not so subordinated, effectively junior in right of 
payment to any of the Company’s secured indebtedness to the extent of the value of the assets securing such indebtedness, 
and structurally subordinated to all existing and future indebtedness and other liabilities (including trade payables) incurred 
by the Company’s subsidiaries. The 2026 Convertible Notes Indenture contains customary events of default with respect 
to the 2026 Convertible Notes, including that upon certain events of default (including the Company’s failure to make any 
payment of principal or interest on the 2026 Convertible Notes when due and payable) occurring and continuing, the 2026 
Convertible Notes Trustee by notice to the Company, or the holders of at least 25% in principal amount of the outstanding 
2026  Convertible  Notes by  notice  to  the  Company  and  the  Convertible  Notes Trustee, may,  and  the  2026  Convertible 
Notes Trustee  at  the  request  of  such  holders  (subject  to  the  provisions  of  the  2026  Convertible  Notes Indenture)  will, 
declare 100% of the principal of and accrued and unpaid interest, if any, on all the 2026 Convertible Notes to be due and 
payable. In case of certain events of bankruptcy, insolvency or reorganization, involving the Company or a significant 
subsidiary, 100% of the principal of and accrued and unpaid interest on the 2026 Convertible Notes will automatically 
become due and payable. Upon such a declaration of acceleration, such principal and accrued and unpaid interest, if any, 
will be due and payable immediately. 

201 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

Prior to the adoption of ASU 2020-06, the Company accounted for the 2026 Convertible Notes as a liability and equity 
component where the carrying value of the liability component was valued based on a similar instrument. In accounting 
for the issuance of the 2026 Convertible Notes, the Company separated the 2026 Convertible Notes into liability and equity 
components.  The  carrying  amount  of  the  liability  component  was  calculated  by  measuring  the  fair  value  of  a  similar 
liability that did not have an associated convertible feature. The carrying amount of the equity component representing the 
conversion option was determined by deducting the fair value of the liability component from the par value of the 2026 
Convertible Notes as a whole. The excess of the principal amount of the liability component over its carrying amount, 
referred to as the debt discount, was amortized to interest expense over the seven-year term of the 2026 Convertible Notes. 
The equity component was not re-measured as long as it continued to meet the conditions for equity classification. The 
equity component recorded at issuance related to the 2026 Convertible Notes was $123.0  million and was recorded in 
additional paid-in capital. 

In accounting for the transaction costs related to the issuance of the 2026 Convertible Notes, the Company allocated 
the total costs incurred to the liability and equity components of the 2026 Convertible Notes based on their relative values. 
Transaction costs attributable to the liability component were amortized to interest expense over the seven-year term of 
the  2026  Convertible  Notes,  and  transaction  costs  attributable  to  the  equity  component  were  netted  with  the  equity 
components  in  stockholders’ equity.  Additionally,  the  Company  initially  recorded  a  net  deferred  tax  liability of  $25.3 
million in connection with the 2026 Convertible Notes. 

Effective January 1, 2021 the Company adopted ASU 2020-06. After adoption, the Company now accounts for the 
2026 Convertible Notes as a single liability measured at amortized cost. As the equity component is no longer required to 
be split into a separate component, the Company recorded an adjustment for the initial $123.0 million that was allocated 
to additional paid in capital and $16.1 million of life to date interest expense recorded as amortization of debt discount. 
Additionally, the net deferred tax liability recorded for the 2026 Convertible Notes was reversed.  The principal amount 
of the liability over its carrying amount is amortized to interest expense over the seven-year term of the 2026 Convertible 
Notes.  Since  the  2026  Convertible  Notes  are  classified  as  a  single  liability,  there  is  no  debt  discount  required  to  be 
amortized. 

The 2026 Convertible Notes consist of the following: 

Liability component 
Principal 
Less: Debt issuance costs 
Less: Debt discount, net(1) 
Net carrying amount 

Year ended  
December 31, 

2021 

  $   287,500 
 (5,606) 
 — 
  $   281,894 

 $ 

 $ 

2020 
 287,500 
 (4,058) 
 (106,065) 
 177,377 

(1)  Included  in  the  consolidated  balance  sheets  within  convertible  senior  notes  (due  2026)  and  amortized  to  interest 

expense over the remaining life of the 2026 Convertible Notes using the effective interest rate method. 

As of December 31, 2021, the remaining contractual life of the 2026 Convertible Notes is approximately 4.7 years. 

202 

 
 
 
 
 
 
 
 
 
   
 
   
 
   
 
  
  
 
  
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The following table sets forth total interest expense recognized related to the 2026 Convertible Notes: 

Contractual interest expense 
Amortization of debt issuance costs 
Amortization of debt discount 
Total 
Effective interest rate of the liability component 

2022 Convertible Notes 

Year ended  
December 31, 

2021 
 4,313 
 1,128 
 — 
 5,441 

2020 
 4,319 
 508 
 13,285 
 18,112 

 $ 

 $ 

  $ 

  $ 

 1.9  %  

 10.2  % 

In August 2015, the Company issued, at par value, $150.0 million aggregate principal amount of 3.00% convertible 
senior notes due 2022. The Convertible Notes bear cash interest at a rate of 3.00% per year, payable semi-annually on 
February 15 and August 15 of each year, beginning on February 15, 2016. The 2022 Convertible Notes will mature on 
August 15, 2022, unless earlier repurchased or converted. The net proceeds to the Company from the offering were $145.4 
million  after  deducting  the  initial  purchasers’  discounts  and  commissions  and  the  offering  expenses  payable  by  the 
Company. 

The 2022 Convertible Notes are governed by an indenture (the “2022 Convertible Notes Indenture”) with U.S Bank 

National Association as trustee (the “2022 Convertible Notes Trustee”). 

Holders of the 2022 Convertible Notes may have converted their 2022 Convertible Notes at their option at any time 
prior  to  the  close  of  business  on  the  business  day  immediately  preceding  February 15, 2022  only  under  the  following 
circumstances: 

• 

• 

• 

• 

during any calendar quarter commencing on or after September 30, 2015 (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 the last trading day of the immediately 
preceding calendar quarter is greater than or equal to 130% of the conversion price on each applicable trading 
day; 

during the five business day period after any five consecutive trading day period (the “measurement period”) in 
which  the  trading  price  (as  defined  in  the  Convertible  Notes Indenture)  per  $1,000  principal  amount  of 
Convertible 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 on each such trading day; 

during any period after the Company has issued notice of redemption until the close of business on the scheduled 
trading day immediately preceding the relevant redemption date; or 

upon the occurrence of specified corporate events. 

As of February 15, 2022, until the close of business on the business day immediately preceding the maturity date, 
holders  may  convert  their  2022  Convertible  Notes at  any  time,  regardless  of  the  foregoing  circumstances.  Upon 
conversion, the Company will pay or deliver, as the case may be, cash, shares of the Company’s common stock or any 
combination thereof at the Company’s election. 

203 

 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
   
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The  conversion  rate  for  the  2022  Convertible  Notes was  initially,  and  remains,  17.7487  shares  of  the  Company’s 
common stock per $1,000 principal amount of the 2022 Convertible Notes, which is equivalent to an initial conversion 
price of approximately $56.34 per share of the Company’s common stock. 

The Company was not permitted to redeem the 2022 Convertible Notes prior to August 20, 2018. As of August 20, 
2018, the Company may redeem for cash all or any portion of the Convertible Notes, at its option, if the last reported sale 
price of its common stock has been at least 130% of the conversion price then in effect on the last trading day of, and for 
at least 19 other trading days (whether or not consecutive) during, any 30 consecutive trading day 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 2022 Convertible Notes to be redeemed, plus accrued and 
unpaid interest to, but excluding, the redemption date. No sinking fund is provided for the 2022 Convertible Notes, which 
means that the Company is not required to redeem or retire the 2022 Convertible Notes periodically. There have been no 
redemptions to date. 

If the Company undergoes a “fundamental change” (as defined in the 2022 Convertible Notes Indenture), subject to 
certain conditions, holders of the 2022 Convertible Notes may require the Company to repurchase for cash all or part of 
their 2022 Convertible Notes at a repurchase price equal to 100% of the principal amount of the 2022 Convertible Notes to 
be repurchased, plus accrued and unpaid interest to, but excluding, the fundamental change repurchase date. 

The 2022 Convertible Notes represent senior unsecured obligations and will rank senior in right of payment to the 
Company’s future indebtedness that is expressly subordinated in right of payment to the notes, equal in right of payment 
to the Company’s existing and future unsecured indebtedness that is not so subordinated, effectively junior in right of 
payment to any of the Company’s secured indebtedness to the extent of the value of the assets securing such indebtedness, 
and structurally subordinated to all existing and future indebtedness and other liabilities (including trade payables) incurred 
by the Company’s subsidiaries. The 2022 Convertible Notes Indenture contains customary events of default with respect 
to the 2022 Convertible Notes, including that upon certain events of default (including the Company’s failure to make any 
payment of principal or interest on the 2022 Convertible Notes when due and payable) occurring and continuing, the 2022 
Convertible Notes Trustee by notice to the Company, or the holders of at least 25% in principal amount of the outstanding 
2022  Convertible  Notes by  notice  to  the  Company  and  the  Convertible  Notes Trustee, may,  and  the  2022  Convertible 
Notes Trustee  at  the  request  of  such  holders  (subject  to  the  provisions  of  the  2022  Convertible  Notes Indenture)  will, 
declare 100% of the principal of and accrued and unpaid interest, if any, on all the 2022 Convertible Notes to be due and 
payable. In case of certain events of bankruptcy, insolvency or reorganization, involving the Company or a significant 
subsidiary, 100% of the principal of and accrued and unpaid interest on the 2022 Convertible Notes will automatically 
become due and payable. Upon such a declaration of acceleration, such principal and accrued and unpaid interest, if any, 
will be due and payable immediately. 

Prior to the adoption of ASU 2020-06, the Company accounted for the 2022 Convertible Notes as a liability and equity 
component where the carrying value of the liability component was valued based on a similar instrument. In accounting 
for the issuance of the 2022 Convertible Notes, the Company separated the 2022 Convertible Notes into liability and equity 
components.  The  carrying  amount  of  the  liability  component  was  calculated  by  measuring  the  fair  value  of  a  similar 
liability that did not have an associated convertible feature. The carrying amount of the equity component representing the 
conversion option was determined by deducting the fair value of the liability component from the par value of the 2022 
Convertible Notes as a whole. The excess of the principal amount of the liability component over its carrying amount, 
referred to as the debt discount, was amortized to interest expense over the seven-year term of the 2022 Convertible Notes. 
The equity component was not re-measured as long as it continued to meet the conditions for equity classification. The 
equity  component  recorded  at  issuance  related  to  the  2022  Convertible  Notes  was  $57.5  million  and  was  recorded  in 
additional paid-in capital. 

204 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

In accounting for the transaction costs related to the issuance of the 2022 Convertible Notes, the Company allocated 
the total costs incurred to the liability and equity components of the 2022 Convertible Notes based on their relative values. 
Transaction costs attributable to the liability component were amortized to interest expense over the seven-year term of 
the  2022  Convertible  Notes,  and  transaction  costs  attributable  to  the  equity  component  are  netted  with  the  equity 
components  in  stockholders’ equity.  Additionally,  the  Company  initially  recorded  a  net  deferred  tax  liability of  $22.3 
million in connection with the 2022 Convertible Notes. 

Effective January 1, 2021 the Company adopted ASU 2020-06. After adoption, the Company now accounts for the 
2022 Convertible Notes as a single liability measured at amortized cost. As the equity component is no longer required to 
be split into a separate component, the Company recorded an adjustment for the initial $57.5 million that was allocated to 
additional  paid  in  capital  and  $38.7  million of  life  to  date interest  expense  recorded  as amortization  of  debt  discount. 
Additionally, the net deferred tax liability recorded for the 2022 Convertible Notes was reversed.  The principal amount 
of the liability over its carrying amount is amortized to interest expense over the seven-year term of the 2022 Convertible 
Notes.  Since  the  2022  Convertible  Notes  are  classified  as  a  single  liability,  there  is  no  debt  discount  required  to  be 
amortized. 

The 2022 Convertible Notes consist of the following: 

Liability component 
Principal 
Less: Debt issuance costs 
Less: Debt discount, net (1) 
Net carrying amount 

Year ended  
December 31, 

2021 
 150,000    $ 
 (460)  
 —   
 149,540    $ 

2020 
 150,000 
 (865) 
 (17,372) 
 131,763 

  $ 

  $ 

(1)  Included  in  the  consolidated  balance  sheets  within  convertible  senior  notes  (due  2022)  and  amortized  to  interest 

expense over the remaining life of the 2022 Convertible Notes using the effective interest rate method. 

As of December 31, 2021, the remaining contractual life of the 2022 Convertible Notes is approximately 0.6 years. 

The following table sets forth total interest expense recognized related to the 2022 Convertible Notes: 

Year ended  
December 31, 

Contractual interest expense 
Amortization of debt issuance costs 
Amortization of debt discount 
Total 
Effective interest rate of the liability component 

 $ 

 $ 

205 

$ 

2021 
 4,500   
 720   
 —   
 5,220   

$ 
 3.5  %     

2020 

 4,500   
 464   
 9,314   
 14,278   

 11.0  % 

 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
  
  
 
  
  
 
 
 
   
 
 
 
 
 
 
 
  
 
 
  
 
 
     
  
   
  
   
  
   
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

9. Capital structure 

Common stock 

In January 2019, the Company closed an underwritten public offering of its common stock.  The Company issued and 
sold an aggregate of 7,563,725 shares of common stock at a public offering price of $30.20 per share, including 843,725 
shares issued upon exercise by the underwriter of its option to purchase additional shares in February 2019. The Company 
received  net  proceeds  of  $224.2  million  after  deducting  underwriting  discounts  and  commissions  and  other  offering 
expenses payable by the Company. 

In August 2019, the Company entered into an At the Market Offering Sales Agreement (the “Sales Agreement”) with 
Cantor Fitzgerald and RBC Capital Markets, LLC (together, the “Sales Agents”), pursuant to which, the Company may 
offer and sell shares of its common stock, having an aggregate offering price of up to $125.0 million from time to time 
through  the  Sales  Agents  by  any  method  that  is  deemed  to  be  an  “at  the  market  offering”  as  defined  in 
Rule 415(a)(4) promulgated under the Securities Act of 1933, as amended. During the year ended December 31, 2019, the 
Company issued and sold an aggregate of 63,926 shares of common stock pursuant to the Sales Agreement at a weighted 
average public offering price of $46.60 per share. The Company received net proceeds of $2.6 million after deducting 
agent discounts and commissions and other offering expenses payable by the Company.   

In September 2019, the Company closed an underwritten public offering of its common stock.  The Company issued 
and sold an aggregate of 2,475,248 shares of common stock at a public offering price of $40.40 per share. The offering 
included an option to purchase up to an additional 371,287 shares for a period of 30 days following the offering. This 
option  was  not  exercised  by  the  underwriter.  The  Company  received  net  proceeds  of  $97.0  million  after  deducting 
underwriting discounts and commissions and other offering expenses payable by the Company. 

During the year ended December 31, 2020, the Company issued and sold an aggregate of 542,470 shares of common 
stock pursuant to the Sales Agreement at a weighted average public offering price of $53.37 per share. During the year 
ended  December  31,  2020,  the  Company  received  net  proceeds  of  $28.1  million  after  deducting  agent  discounts  and 
commissions and other offering expenses payable by the Company. No shares were sold during the year ended December 
31,  2021.  The  remaining  shares  of  the  Company’s  common  stock  available  to  be  issued  and  sold,  under  the  Sales 
Agreement, have an aggregate offering price of up to $93.0 million as of December 31, 2021. 

As  a  result  of  the  Rights  Exchange  Agreement,  during  the  year  ended  December  31,  2020,  the  Company 
issued 2,821,176 shares of its common stock to Participating Rightholders. The shares had a fair value of $150.5 million 
upon issuance. 

As a result of the Censa Merger, during the year ended December 31, 2020, the Company issued 845,364 shares of 
the Company’s common stock to Censa securityholders, which were valued at $42.9 million based on the closing stock 
price on the acquisition date. The number of shares issued was determined using a 30-day VWAP pursuant to the Censa 
Merger Agreement. 

In  June  2021,  the  Company  filed  a  Certificate  of  Amendment  to  its  Restated  Certificate  of  Incorporation,  which 

increased the number of authorized shares of the Company’s common stock from 125,000,000 to 250,000,000 shares. 

As of December 31, 2021, the Company’s number of authorized shares of common stock was 250,000,000. 

206 

 
 
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

10. Net loss per share 

Basic  and  diluted  net  loss  per  share  is  computed  by  dividing  net  loss  available  to  common  stockholders  by  the 
weighted-average number of common shares outstanding.  Potentially dilutive securities were excluded from the diluted 
calculation because their effect would be anti-dilutive.  

The following table sets forth the computation of basic and diluted net loss per share for common stockholders: 

Numerator 
Net loss 
Denominator 
Denominator for basic and diluted net loss per share 
Net loss per share: 
Basic and diluted 

2021 

Year ended December 31,  
2020 

2019 

 $ 

 (523,901)     $ 

 (438,160)     $ 

 (251,576)    

 70,466,393        

 66,027,908          58,863,185     

 $ 

 (7.43) *  $ 

 (6.64) *  $ 

 (4.27) * 

*  For the years ended December 31, 2021, 2020, and 2019, the Company experienced a net loss and therefore did not 

report any dilutive share impact. 

The following table shows historical dilutive common share equivalents outstanding, which are not included in the 

above historical calculation, as the effect of their inclusion is anti-dilutive during each period. 

Stock Options 
Unvested restricted stock awards and units 
Total 

11. Stock award plan 

As of December 31,  

2021 

 10,772,582   
 1,519,831    
 12,292,413    

2020 

 9,663,677   
 982,058    
 10,645,735    

2019 
 11,043,939 
 642,419 
 11,686,358 

In May 2013, the Company’s Board of Directors and stockholders approved the 2013 Long Term Incentive Plan, 
which became effective upon the closing of the Company’s IPO. The 2013 Long Term Incentive Plan provides for the 
grant of incentive stock options, nonstatutory stock options, restricted stock awards and other stock-based awards. The 
number  of  shares  of  common  stock  reserved  for  issuance  under  the  2013  Long  Term  Incentive  Plan  is  the  sum  of 
(1) 122,296 shares of common stock available for issuance under the Company’s 2009 Equity and Long Term Incentive 
Plan and 2013 Stock Incentive Plan, (2) the number of shares (up to 3,040,444 shares) equal to the sum of the number of 
shares of common stock subject to outstanding awards under the Company’s 1998 Employee, Director and Consultant 
Stock Option Plan, 2009 Equity and Long Term Incentive Plan and 2013 Stock Incentive Plan that expire, terminate or are 
otherwise surrendered, cancelled, forfeited or repurchased by the Company at their original issuance price pursuant to a 
contractual repurchase right plus (3) an annual increase, to be added on the first day of each fiscal year until the expiration 
of the 2013 Long Term Incentive Plan, equal to the lowest of 2,500,000 shares of common stock, 4% of the number of 
shares of common stock outstanding on the first day of the fiscal year and an amount determined by the Company’s Board 
of Directors. As of December 31, 2021, awards for 995,368 shares of common stock were available for issuance under the 
2013 Long Term Incentive Plan. 

207 

 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
  
 
  
 
  
  
  
 
  
 
    
   
  
  
 
  
 
    
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
  
  
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

There are no additional shares of common stock available for issuance under the Company’s 1998 Employee, Director 

and Consultant Stock Option Plan, 2009 Equity and Long Term Incentive Plan or 2013 Stock Incentive Plan. 

In January 2020, the Company’s Board of Directors approved the 2020 Inducement Stock Incentive Plan. The 2020 
Inducement Stock Incentive Plan provides for the grant of incentive stock options, nonstatutory stock options, restricted 
stock awards and other stock-based awards, initially up to an aggregate of 1,000,000 shares of common stock. Any grants 
made under the 2020 Inducement Stock Incentive Plan must be made pursuant to the Nasdaq Listing Rule 5635(c)(4) 
inducement  grant  exception  as  a  material  component  of  the  Company’s  new  hires’  employment  compensation.  In 
December 2020, the Company’s Board of Directors approved an additional 1,000,000 shares of common stock that may 
be  issued  under  the  2020  Inducement  Stock  Incentive  Plan.  As  of  December  31,  2021,  awards  for  794,436  shares  of 
common stock are available for issuance under the 2020 Inducement Stock Incentive Plan. 

The Board of Directors has the authority to select the individuals to whom options are granted and determine the terms 
of each option, including (i) the number of shares of common stock subject to the option; (ii) the date on which the option 
becomes exercisable; (iii) the option exercise price, which, in the case of incentive stock options, must be at least 100% 
(110% in the case of incentive stock options granted to a stockholder owning in excess of 10% of the Company’s stock) 
of the fair market value of the common stock as of the date of grant; and (iv) the duration of the option (which, in the case 
of incentive stock options, may not exceed ten years). Options typically vest over a four-year period. 

Inducement stock option awards 

Pursuant to the Nasdaq inducement grant exception, during the year ended December 31, 2021, the Company issued 
options to purchase an aggregate of 392,845 shares of common stock to certain new hire employees at a weighted-average 
exercise price of $42.32 per share. Additionally, during the year ended December 31, 2021, the Company issued 128,635 
restricted stock units under the 2020 Inducement Stock Incentive Plan. An aggregate of 335,020 of options and 14,810 of 
restricted stock units previously granted as inducement awards were forfeited during the year ended December 31, 2021 
in connection with employee separations from the Company. 

208 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

A summary of stock option activity is as follows: 

  Weighted- 

average 
exercise 
price 

      Weighted-       
average 
remaining   
contractual  
term 

Aggregate 
intrinsic 
value(in  
thousands) 

Number of 
options 

Outstanding at December 31, 2018 
Granted 
Exercised 
Forfeited 
Outstanding at December 31, 2019 
Granted 
Exercised 
Forfeited 
Outstanding at December 31, 2020 
Granted 
Exercised 
Forfeited/Cancelled 
Outstanding at December 31, 2021 
Vested or Expected to vest at December 31, 2021 
Exercisable at December 31, 2021 

 8,534,358    $ 
 3,977,995    $ 
 (949,887)   $ 
 (518,527)   $ 
 11,043,939    $ 
 2,777,975    $ 
 (3,268,452)   $ 
 (889,785)   $ 
 9,663,677    $ 
 2,487,234   
 (635,871)  
 (742,458)  
 10,772,582    $ 
 4,409,301    $ 
 5,958,347    $ 

 28.58    
 35.81    
 19.25    
 35.27    
 31.67    
 51.06    
 24.25    
 42.14    
 38.72    
 61.36    
 28.01    
 52.04    
 43.66    
 51.05    
 37.53    

 6.91  years   $ 
 8.34  years   $ 
 5.74  years   $ 

 50,564 
 7,022 
 43,249 

The  fair  values  of  grants  made  in  the years  ended  December 31,  2021,  2020  and  2019  were  contemporaneously 

estimated on the date of grant using the following assumptions: 

Risk-free interest rate 
Expected volatility 
Expected term 

2021 
0.51% - 1.24%    
74% - 89% 
5.5 years  

2020 
0.34% - 1.45%    
87% - 89% 
5.75 years 

2019 
1.58% - 2.63% 
62% - 92% 

   5.75 - 6.11 years 

The Company assumed no expected dividends for all grants. The weighted average grant date fair value of options 
granted during the years ended December 31, 2021, 2020 and 2019 was $43.05, $36.94, and $23.05 per share, respectively. 

Restricted Stock Awards and Restricted Stock Units—Restricted stock awards and Restricted stock units are granted 
subject to certain restrictions, including in some cases service conditions (restricted stock). The grant-date fair value of 
restricted stock awards, which has been determined based upon the market value of the Company’s shares on the grant 
date, is expensed over the vesting period. 

209 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
       
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
     
   
   
  
     
   
   
  
     
   
   
  
     
   
   
  
     
   
   
  
     
   
   
  
     
   
   
  
     
   
   
  
     
   
   
  
 
     
   
   
  
 
     
   
   
  
 
     
   
   
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
  
  
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The following table summarizes information on the Company’s restricted stock awards and units: 

Unvested at December 31, 2020 
Granted 
Vested 
Forfeited 
Unvested at December 31, 2021 

  Restricted Stock Awards and Units 

Weighted 
Average 
Grant 
Date 
Fair Value 

 41.78 
 62.54 
 36.09 
 57.71 
 55.43 

Number of 
Shares 
 982,058   
 1,018,228   
 (335,114)  
 (145,341)  
 1,519,831   

$ 

$ 

Employee  Stock  Purchase  Plan—In  June 2016,  the  Company  established  an  Employee  Stock  Purchase  Plan  (as 
amended, “ESPP” or the “Plan”) for certain eligible employees. The Plan is administered by the Company’s Board of 
Directors or a committee appointed by the Board. In June 2021, the Plan was amended to increase the total number of 
shares available for purchase under the Plan from one million shares to two million shares of the Company’s common 
stock. Employees may participate over a six-month period through payroll withholdings and may purchase, at the end of 
the six-month period, the Company’s common stock at a purchase price of at least 85% of the closing price of a share of 
the  Company’s  common  stock  on  the  first  business  day  of  the  offering  period  or  the  closing  price  of  a  share  of  the 
Company’s  common  stock  on  the  last  business  day  of  the  offering  period,  whichever  is  lower.  No  participant  will  be 
granted a right to purchase the Company’s common stock under the Plan if such participant would own more than 5% of 
the total combined voting power of the Company or any subsidiary of the Company after such purchase. For the period 
ending December 31, 2021, the Company recorded $2.3 million in compensation expense related to the ESPP. 

The Company recorded share-based compensation expense in the statement of operations related to incentive stock 

options, nonstatutory stock options, restricted stock awards, restricted stock units and the ESPP as follows: 

Research and development 
Selling, general and administrative 
Total 

 $ 

 $ 

2021 
 53,632    $ 
 49,881   

Year ended December 31,  
2020 
 38,716   $ 
 31,609  
 70,325   $ 

 103,513    $ 

2019 
 20,836 
 21,298 
 42,134 

As of December 31, 2021, there was approximately $198.8 million of total unrecognized compensation cost related 
to  unvested  share-based  compensation  arrangements  granted  under  the  Company’s  Plans.  This  cost  is  expected  to  be 
recognized as compensation expense over the weighted average remaining service period of approximately 2.54 years. 

12. Other comprehensive income (loss) and accumulated other comprehensive items 

Other comprehensive income (loss) includes changes in equity that are excluded from net loss, such as unrealized 

gains and losses on marketable securities. 

210 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
 
  
 
  
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
   
  
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

The  following  table  summarizes  other  comprehensive  income  (loss)  and  the  changes  in  accumulated  other 

comprehensive items, by component, for the years ended December 31, 2021, 2020, and 2019, respectively. 

Unrealized 
Gains (Losses) 
On 
Marketable 
Securities, net of tax  

Foreign 
Currency 
Translation   

Total 
Accumulated 
Other 
Comprehensive 
Items 

Balance at December 31, 2018 

  $ 

 31    $ 

 1,431    $ 

Other comprehensive income (loss) before reclassifications 
Amounts reclassified from other comprehensive items 
Other comprehensive income (loss) 

Balance at December 31, 2019 

Other comprehensive income (loss) before reclassifications 
Amounts reclassified from other comprehensive items 
Other comprehensive income (loss) 

Balance at December 31, 2020 

Other comprehensive (loss) income before reclassifications 
Amounts reclassified from other comprehensive items 
Other comprehensive (loss) income 

Balance at December 31, 2021 

  $ 

  $ 

  $ 

 724   
 —   
 724   
 755    $ 
 479   
 666   
 1,145   
 1,900    $ 
 (3,279)  
 777   
 (2,502)  

 (602)   $ 

 (12,770)  
 —   
 (12,770)  
 (11,339)   $ 
 (51,518)  
 —   
 (51,518)  
 (62,857)   $ 
 39,177   
 —   
 39,177   
 (23,680)   $ 

 1,462 
 (12,046) 
 — 
 (12,046) 
 (10,584) 
 (51,039) 
 666 
 (50,373) 
 (60,957) 
 35,898 
 777 
 36,675 
 (24,282) 

Reclassified amounts from other comprehensive items were determined using the actual realized gains and losses from 
the sales of marketable securities. 

13. Revenue recognition 

Net product sales 

The  Company  views  its  operations  and  manages  its  business  in  one  operating  segment.  During  the  years  ended 
December 31, 2021, 2020 and 2019, net product sales in the United States were $187.3 million, $139.0 million, and $101.0 
million, respectively, consisting solely of sales of Emflaza, and net product sales outside of the United States were $241.6 
million,  $194.4  million,  and  $190.3  million  respectively,  consisting  of  sales  of  Translarna,  Tegsedi,  and  Waylivra. 
Translarna  net  product  revenues  made  up  $236.0  million, $191.9  million,  and  $190.0  million  of  the  net  product  sales 
outside  the  United  States  for  the  years  ended  December  31,  2021,  2020,  and  2019,  respectively.  For  the  years  ended 
December 31, 2021, 2020, and 2019, two of the Company’s distributors each accounted for over 10% of the Company’s 
net product sales. 

As of December 31, 2021, the Company does not have a contract liabilities balance. As of December 31, 2020, the 
Company’s contract liabilities balance was $4.2 million. The Company did not have any contract assets for the years ended 
December 31, 2021 and 2020. During the years ended December 31, 2021 and 2020, the Company recognized revenues 
of $4.0 million and $8.1 million, respectively, related to amounts included in contract liability balance at the beginning of 
each period. The Company has not made significant changes to the judgments made in applying ASC Topic 606 for the 
years ended December 31, 2021 and 2020. 

211 

 
 
 
 
 
 
 
 
 
 
 
 
     
       
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
  
  
  
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

Remaining performance obligations 

Remaining performance obligations represent the transaction price for goods the Company has yet to provide. As of 
December 31, 2021, the Company does not have any remaining performance obligations relating to Translarna net product 
revenue.  As  of  December  31,  2020,  the  aggregate  amount  of  transaction  price  allocated  to remaining  performance 
obligations relating to Translarna net product revenue was $4.2 million. 

Collaboration revenue and Royalty revenue 

In November 2011, the Company and the Spinal Muscular Atrophy Foundation (“SMA Foundation”) entered into a 
licensing  and  collaboration  agreement  with  F.  Hoffman-La  Roche Ltd  and  Hoffman-  La  Roche Inc.  (collectively, 
“Roche”).  Under  the  terms  of  the  SMA  License  Agreement,  Roche  acquired  an  exclusive  worldwide  license  to  the 
Company’s SMA program. 

Under  the  agreement,  the  Company  is  eligible  to  receive  additional  payments  from  Roche  if  specified  events  are 
achieved  with  respect  to  each  licensed  product,  including  up  to  $135.0  million  in  research  and  development  event 
milestones,  up  to  $325.0  million  in  sales  milestones  upon achievement  of  certain  sales  events,  and  up  to double  digit 
royalties on worldwide annual net sales of a commercial product. 

In  November 2019,  the  Company  announced  the  filing  of  an  NDA  in  the  United  States,  which  triggered  a  $15.0 
million  payment  to  the  Company  from  Roche.  Under  ASC  Topic  606,  the  acceptance  of  the  NDA  filing  by  the  FDA 
resolved  the  uncertainty  of  whether  the  milestone  was  probable  of  being  achieved,  and  the  Company  recorded  it  as 
collaboration revenue for the year ended December 31, 2019. 

The SMA program currently has one approved product, Evrysdi™ (risdiplam), which was approved in August 2020 
by the FDA for the treatment of SMA in adults and children two months and older. The first commercial sale of Evrysdi 
in the United States was made in August 2020. This event triggered a $20.0 million milestone payment to the Company 
from Roche.  In August 2020, the EMA accepted the MAA filed by Roche for Evrysdi for the treatment of SMA, which 
triggered a $15.0 million milestone payment to the Company from Roche.  In October 2020, Chugai, a subsidiary of Roche, 
filed an NDA in Japan for Evrysdi for the treatment of SMA, which triggered a $7.5 million milestone payment to the 
Company from Roche. Under ASC Topic 606, the acceptance of the NDA filing resolved the uncertainty of whether the 
milestone was probable of being achieved. The Company recorded the three milestone payments as collaboration revenue 
for the year ended December 31, 2020.  

The  first  commercial  sale  of  Evrysdi  in  the  EU  was  made  in  March  2021.  This  event  triggered  a  $20.0  million 
milestone payment to the Company from Roche. The first commercial sale in Japan was made in August 2021, which was 
the final research and development milestone received by the Company. This event triggered a $10.0 million payment to 
the Company from Roche. As of December 31, 2021, the Company does not have any remaining research and development 
milestones that can be received.  

In December 2021, the Company recorded its first sales milestone of $25.0 million for the achievement of $500.0 
million in worldwide annual net sales from Evrysdi, which is recorded on the balance sheet within prepaid expenses and 
other current assets as of December 31, 2021. The remaining potential sales milestones as of December 31, 2021 is $300.0 
million upon achievement of certain sales events.  

For the years ended December 31, 2021, 2020, and 2019, the Company recognized revenue related to the licensing 

and collaboration agreement with Roche of $55.0 million, $42.6 million, and $15.2 million, respectively. 

212 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

In addition to research and development and sales milestones, the Company is eligible to receive up to double-digit 
royalties on worldwide annual net sales of a commercial product under the SMA License Agreement. For the year ended 
December 31, 2021, the Company has recognized $54.6 million of royalty revenue related to Evrysdi. For the year ended 
December 31, 2020, the Company has recognized $4.8 million of royalty revenue related to Evrysdi. No royalty revenue 
was recognized in the years prior, as the first commercial sale of Evrysdi occurred in August 2020.  

14. Income taxes 

The loss from operations before tax (expense) benefit consisted of the following for the years ended December 31, 

2021, 2020, and 2019: 

Domestic 
Foreign 
Total 

2021 

2020 

2019 

  $ 

  $ 

 (487,726)   $ 
 (30,614)  
 (518,340)   $ 

 (452,475)   $ 
 49,543  
 (402,932)   $ 

 (231,915) 
 (8,011) 
 (239,926) 

The Income Tax Provision consisted of the following for the years ended December 31, 2021, 2020 and 2019: 

Current: 
U.S. Federal 
U.S. State and Local 
Foreign 
Deferred: 
U.S. Federal 
U.S. State and Local 
Foreign 
Total tax expense 

2021 

2020 

2019 

$ 

 —   $ 

 —   $ 

 (3,844)  
 (1,340)  

 (24,984)  
 (4,372)  

 — 
 (61) 
 (2,041) 

 —  
 (377)  
 —  
 (5,561)   $ 

 —  
 (5,872)  
 —  
 (35,228)   $ 

 — 
 (8,812) 
 (736) 
 (11,650) 

$ 

A reconciliation of the U.S. statutory income tax rate to the Company’s effective tax rate is as follows: 

Federal income tax provision at statutory rate 
State income tax provision, net of federal benefit 
Permanent differences 
Research and development 
Change in valuation allowances 
Change in deferred tax assets 
Foreign tax rate differential 
Tax rate change 
(Accrual) Release of uncertain tax positions 
Other 
Effective income tax rate 

2021 
 21.00  %   
 (0.74)   
 (4.06)   
 4.50    
 (29.03)   
 12.05    
 0.01    
 0.01    
 (4.78)  
 (0.03)   
 (1.07) %   

December 31,  
2020 
 21.00  %   
 (3.31)   
 (6.66)   
 4.93    
 (26.40)   
 2.93    
 0.72    
 (1.46)   
 (0.61)  
 0.12    
 (8.74) %   

2019 
 21.00  %   
 1.08    
 (6.17)   
 4.38    
 (35.49)   
 15.89    
 (1.88)   
 (3.67)   
 —   
 —    
 (4.86) % 

Accounting for income taxes under U.S. GAAP requires that individual tax-paying entities of the company offset all 
deferred  tax  liabilities  and  assets  within  each particular  tax  jurisdiction  and present  them  as  a  noncurrent deferred  tax 

213 

 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
  
 
     
 
     
 
   
 
 
  
  
  
 
  
  
  
 
  
    
  
    
  
   
 
  
  
  
 
  
  
  
 
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
     
  
 
     
     
     
  
 
 
 
 
 
 
 
 
 
 
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

liability or asset. Amounts in different tax jurisdictions cannot be offset against each other. The noncurrent deferred income 
tax asset is recorded within deposits and other assets on the balance sheet. The amount of deferred income taxes are as 
follows: 

Assets: 

Noncurrent deferred income taxes 

Liabilities: 

Noncurrent deferred income taxes 

Deferred income taxes - net 

December 31,  

2021 

2020 

  $ 

 —    $ 

 — 

 (137,110)  

 (136,735) 
  $   (137,110)   $   (136,735) 

The significant components of the Company’s deferred tax assets and liabilities at December 31, 2021 and 2020 are 

as follows: 

Deferred tax assets: 
Accrued expense 
Amortization 
Depreciation 
Federal tax credits 
State tax credits 
Federal net operating losses 
State net operating losses 
Foreign net operating losses 
Capitalized research and development costs 
Share based compensation and other 
Liability for sale of future royalties 
Noncash interest expense  
Other comprehensive loss 
Total gross deferred tax assets 
Less valuation allowance 
Total deferred tax assets, net of valuation allowance 
Deferred tax liabilities: 

Depreciation 
Convertible debt 
Indefinite lived intangible 

Total gross deferred tax liabilities 
Net deferred tax assets (liabilities) 

2021 

2020 

  $ 

 8,208    $ 

 87,998   
 —   
 142,595   
 8,054   
 76,589   
 9,159   
 3,316   
 241   
 15,273   
 148,503   
 26,040   
 143   
 526,119   
 (525,570)  

  $ 

 549    $ 

 5,528 
 80,677 
 — 
 123,405 
 — 
 16,999 
 1,428 
 — 
 661 
 14,612 
 161,204 
 — 
 7,624 
 412,138 
 (379,608) 
 32,530 

  $ 

 (549)   $ 
 —   
 (137,110)  
 (137,659)  

 (2,904) 
 (29,626) 
 (136,735) 
 (169,265) 
  $   (137,110)   $   (136,735) 

For  the  year  ended  December  31,  2021,  the  Company  generated  taxable  loss  in  the  U.S.  of  $306.9  million.    The 
Company has not recorded any federal income tax provision after considering the federal NOL. The Company recorded a 
state income tax provision of $3.8 million which is primarily attributable to state income taxes paid in the current year 
related to prior year’s state tax liability.  

At December 31, 2021 and 2020, the Company recorded valuation allowance against its net deferred tax assets of $525.6 
million and $379.6  million, respectively. The change in the valuation allowance during the years ended December 31, 

214 

 
 
 
 
 
 
 
 
 
     
 
 
     
  
 
     
 
   
 
  
    
  
   
 
  
  
 
 
 
 
 
 
 
 
 
 
     
     
  
 
     
 
   
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
  
  
 
 
 
 
 
 
 
  
  
 
  
  
 
  
  
 
  
    
  
   
 
 
 
 
  
  
 
  
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

2021 and 2020 was $146.0 million and $112.5 million, respectively. A valuation allowance has been recorded since, in 
the judgment of management, these assets are not more likely than not to be realized. The ultimate realization of deferred 
tax assets is dependent upon the generation of future taxable income during periods in which those temporary differences 
and carryforwards become deductible or are utilized. As of December 31, 2021, the Company had $364.7  million and 
$136.7  million of federal  and  state  net operating  loss  carryforwards,  respectively.  As  a result  of  the  adoption  of  ASU 
2016-09,  the  Company  no  longer  excludes  tax  benefits  that  arose  directly  from  equity  compensation  in  excess  of 
compensation recognized for financial reporting in its U.S. federal and U.S. state net operating loss carryforwards. 

During 2018, the Company acquired IPR&D as part of the acquisition of Agilis. This asset is currently considered an 
indefinite-lived intangible with no related book amortization and tested for impairment, annually. As the IPR&D has no 
tax basis and is an indefinite-lived intangible, the deferred tax liability created at the time of acquisition is not considered 
positive evidence of future income and is presented as a deferred tax liability in the balance sheet. 

As of December 31, 2021, research and development credit carryforward for federal purposes is $28.0 million. In 
addition, the Orphan Drug Credit Carryover available as of December 31, 2021 is $114.6 million. The Company’s federal 
credit carryforwards begin to expire in 2022. 

As a result of U.S. tax reform legislation, federal net operating losses generated in 2018 carryforward indefinitely. 
State net operating loss carryforwards begin to expire in 2037. Sections 382 and 383 of the Internal Revenue Code of 1986 
subject the future utilization of net operating losses and certain other tax attributes, such as research and development tax 
credits, to an annual limitation in the event of certain ownership changes, as defined. The Company has undergone an 
ownership change and has determined that a “change in ownership” as defined by IRC Section 382 of the Internal Revenue 
Code of 1986, as amended, and the rules and regulations promulgated thereunder, did occur in June of 2013. Accordingly, 
about $231.5 million of the Company’s NOL carryforwards are limited and the Company can only use $16.7 million for 
the first five years from the ownership change and $5.7 million per year going forward. Therefore, $169.2 million of the 
NOL’s will be freed up over the next 20 years and $62.3 million are expected to expire unused which are not included in 
the deferred tax assets listed above. At December 31, 2020, the Company utilized $364.1 million NOLs of which $97.7 
million  is  the  Section  382  NOL.  At  December  31,  2021,  there  is  $361.7  million  available  for  immediate  use  and  an 
additional $5.7 million will free up in 2022. 

The income tax expense for the years ended December 31, 2021 and 2020 differed from the amounts computed by 
applying the U.S. federal income tax rate of 21% to loss before tax expense as a result of foreign taxes, the impact of 
permanent differences, including “global intangible low-taxed income” (“GILTI”), tax credits generated, true up of net 
operating loss carryforwards, and increase in the Company’s valuation allowance.  

The Company applies the elements of FASB ASC 740-10 regarding accounting for uncertainty in income taxes. This 
clarifies the accounting for uncertainty in income taxes recognized in financial statements and required impact of a tax 
position to be recognized in the financial statements if that position is more likely than not of being sustained by the taxing 
authority. As of December 31, 2021, the Company recorded unrecognized tax benefits in the amount of $27.2 million 
including interest and penalties through 2021. The Company’s policy is to recognize interest and penalties related to tax 
matters  within  the  income  tax  provision.  Tax years  beginning  in  2014  are  generally  subject  to  examination  by  taxing 
authorities, although net operating losses from all years are subject to examinations and adjustments for at least three years 
following  the  year  in  which  the  attributes  are  used.  The  Company  concluded  the  examination  from  the  United  States 
Internal Revenue Service for tax year 2014 noting adjustments to the U.S. federal net operating loss carryforwards and 
research and development credit carryforwards.  No other examinations are in process. 

215 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

For all years through December 31, 2016, the Company generated research credits but has not conducted a study to 
document the qualified activities. This study may result in an adjustment to the Company’s research and development 
credit carryforwards; however, until a study is completed and any adjustment is known, no amounts are being presented 
as  an  uncertain  tax  position.  A  full  valuation  allowance  has  been  provided  against  the  Company’s  research  and 
development credits and, if an adjustment is required, this adjustment would be offset by an adjustment to the deferred tax 
asset established for the research and development credit carryforwards and the valuation allowance. 

As a result of U.S. tax reform legislation, distributions of profits from non-U.S. subsidiaries are not expected to cause 
a significant incremental U.S. tax impact in the future. However, distributions may be subject to non-U.S. withholding 
taxes if profits are distributed from certain jurisdictions. As of December 31, 2021, for purposes of ASC 740-10-25-3, the 
Company had $48.0 million of undistributed earnings from non-U.S. subsidiaries that it intends to reinvest permanently 
in its non-U.S. operations. As these ASC 740-10-25-3 earnings are considered permanently reinvested, no tax provision 
has been accrued. It is not feasible to estimate the amount of tax that might be payable on the eventual remittance of such 
earnings. 

Unrecognized Tax Benefits 

A  reconciliation  of  the  gross  amount  of  unrecognized  tax benefits,  excluding  accrued  interest  and  penalties,  is  as 

follows: 

Balance at December 31, 2020 
Additions based on tax positions related to the current year 
Balance at December 31, 2021 

Unrecognized Tax Benefits 

 2,446 
 24,771 
 27,217 

$ 

Uncertain tax positions, for which management's assessment is that there is a more than 50% probability of sustaining 
the position upon challenge by a taxing authority based upon its technical merits, are subject to certain recognition and 
measurement  criteria.  The  nature  of  the  uncertain  tax  positions  is  often  very  complex  and  subject  to  change,  and  the 
amounts at issue can be substantial. The Company develops its cumulative probability assessment of the measurement of 
uncertain tax positions using internal experience, judgment and assistance from professional advisors. The Company re-
evaluates these uncertain tax positions on a quarterly basis based on a number of factors including, but not limited to, 
changes in facts or circumstances, changes in tax law, and effectively settled issues under audit and new audit activity. 
Any change in these factors could result in the recognition of a tax benefit or an additional charge to the tax provision. 

For the year ended December 31, 2021, the Company recorded $24.8 million of unrecognized tax benefits. While it 
is reasonably possible that a further change in the unrecognized tax benefits may occur within the next twelve months, the 
Company is unable to estimate the amount of any such change.  

The Company records penalties and tax-related interest expense on unrecognized tax benefits as a component of the 
provision for income taxes in the accompanying consolidated statement of operations. The Company has recorded $0.1 
million  of  interest  and  penalties  related  to  uncertain  tax  positions  for  the  years  ended  December  31,  2021  in  the 
accompanying consolidated balance sheet.  Future changes in the Company’s unrecognized tax benefits will affect the 
Company’s annual effective tax rate. 

216 

 
 
 
 
 
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

15. Commitments and contingencies 

Under various agreements, the Company will be required to pay royalties and milestone payments upon the successful 
development and commercialization of products. The Company has entered into funding agreements with The Wellcome 
Trust Limited (“Wellcome Trust”) for the research and development of small molecule compounds in connection with its 
oncology and antibacterial programs. As the Company has discontinued development under its antibacterial program, it 
no  longer  expects  that  milestone  and  royalty  payments  from  the  Company  to  Wellcome  Trust  will  apply  under  that 
agreement, resulting in a change to the total amount of development and regulatory milestone payments the Company may 
become obligated to pay for this program. Under the oncology platform funding agreement, to the extent that the Company 
develops  and  commercializes  program  intellectual  property,  excluding  emvododstat,  on  a  for-profit  basis  itself  or  in 
collaboration with a partner (provided the Company retains overall control of worldwide commercialization), the Company 
may become obligated to pay to Wellcome Trust development and regulatory milestone payments and single-digit royalties 
on sales of any research program product. The Company’s obligation to pay such royalties would continue on a country-
by-country basis until the longer of the expiration of the last patent in the program intellectual property in such country 
covering  the  research  program  product  and  the  expiration  of  market  exclusivity  of  such  product  in  such  country.  The 
Company made the first development milestone payment of $0.8 million to Wellcome Trust under the oncology platform 
funding agreement during the second quarter of 2016. Additional milestone payments up to an aggregate of $22.4 million 
may become payable by the Company to Wellcome Trust under this agreement. 

The Company has also entered into a collaboration agreement with the SMA Foundation. The Company may become 
obligated to pay the SMA Foundation single-digit royalties on worldwide net product sales of any collaboration product 
that is successfully developed and subsequently commercialized or, with respect to collaboration products the Company 
outlicenses, including Evrysdi, a specified percentage of certain payments the Company receives from its licensee. The 
Company  is  not  obligated  to  make  such  payments  unless  and  until  annual  sales  of  a  collaboration  product  exceed  a 
designated  threshold.  The  Company’s  obligation  to  make  such  payments  would  end  upon  its  payment  to  the  SMA 
Foundation of an aggregate of $52.5 million. 

Pursuant  to  the  asset  purchase  agreement  ("Asset  Purchase  Agreement")  between  the  Company  and  Marathon 
Pharmaceuticals, LLC (now known as Complete Pharma Holdings, LLC) (“Marathon”), Marathon is entitled to receive 
contingent payments from the Company based on annual net sales of Emflaza up to a specified aggregate maximum amount 
over the expected commercial life of the asset. In addition, Marathon has the opportunity to receive a single $50.0 million 
sales-based milestone. 

Pursuant  to  the  Agilis  Merger  Agreement  with  Agilis,  Agilis  equityholders  were  previously  entitled  to  receive 
contingent consideration payments from the Company based on (i) the achievement of certain development milestones up 
to an aggregate maximum amount of $60.0 million, (ii) the achievement of certain regulatory approval milestones together 
with  a  milestone  payment  following  the  receipt  of  a  priority  review  voucher  up  to  an  aggregate maximum  amount  of 
$535.0 million, (iii) the achievement of certain net sales milestones up to an aggregate maximum amount of $150.0 million, 
and (iv) a percentage of annual net sales for Friedreich Ataxia and Angelman Syndrome during specified terms, ranging 
from 2%-6%. The Company was required to pay $40.0 million of the development milestone payments upon the passing 
of the second anniversary of the closing of the Agilis Merger, regardless of whether the applicable milestones have been 
achieved. 

Pursuant to the terms of the Rights Exchange Agreement, the Participating Rightholders canceled and forfeited their 
rights under the Agilis Merger Agreement to receive (i) $174.0 million, in the aggregate, of potential milestone payments 
based  on  the  achievement  of certain  regulatory milestones  and  (ii) $37.6 million,  in  the aggregate,  of  $40.0 million  in 

217 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

development milestone payments that would have been due upon the passing of the second anniversary of the closing of 
the Agilis Merger, regardless of whether the milestones are achieved. 

The  Rights  Exchange  Agreement  has  no  effect  on  the  Agilis  Merger  Agreement  other  than  to  provide  for  the 
cancellation  and  forfeiture  of  the  Participating  Rightholders’  rights  to  receive  $211.6 million,  in  the  aggregate,  of  the 
milestone  payments  described  above.  As  a  result,  all  other rights  and  obligations  under  the  Agilis  Merger  Agreement 
remain in effect pursuant to their terms, including the Company’s obligation to pay up to an aggregate maximum amount 
of $20.0 million upon the achievement of certain development milestones (representing the remaining portion of potential 
development  milestone  payments  for  which  rights  were  not  canceled  and  forfeited  pursuant  to  the  Rights  Exchange 
Agreement while excluding the remaining $2.4 million milestone payment that was due and paid upon the passing of the 
second anniversary of the closing of the Agilis Merger), up to an aggregate maximum amount of $361.0 million upon the 
achievement  of  certain  regulatory  milestones  (representing  the  remaining  portion  of  potential  regulatory  milestone 
payments for which rights were not canceled and forfeited pursuant to the Rights Exchange Agreement), up to a maximum 
aggregate amount of $150.0 million upon the achievement of certain net sales milestones and a percentage of annual net 
sales for Friedreich ataxia and Angelman syndrome during specified terms, ranging from 2% to 6%, pursuant to the terms 
of the Agilis Merger Agreement. 

Subject to the terms and conditions of the BioElectron Asset Purchase Agreement, BioElectron may become entitled 
to receive contingent milestone payments of up to $200.0 million (in cash or in shares of the Company’s common stock, 
as  determined  by  the  Company)  from  the  Company  based  on  the  achievement  of  certain  regulatory  and  net  sales 
milestones.  Subject  to  the  terms  and  conditions  of  the  BioElectron  Asset  Purchase  Agreement,  BioElectron  may  also 
become entitled to receive contingent payments based on a percentage of net sales of certain products. 

Subject to the terms and conditions of the Censa Merger Agreement, Censa securityholders may become entitled to 
receive  contingent  payments  from  the  Company  based  on  (i) the  achievement  of  certain  development  and  regulatory 
milestones up to an aggregate maximum amount of $217.5 million for PTC923’s two most advanced programs and receipt 
of a priority review voucher from the FDA as set forth in the Censa Merger Agreement, (ii) $109.0 million in development 
and regulatory milestones for each additional indication of PTC923, (iii) the achievement of certain net sales milestones 
up  to  an  aggregate  maximum  amount  of  $160.0 million,  (iv) a percentage  of  annual  net  sales  during  specified  terms, 
ranging from single to low double digits of the applicable net sales threshold amount, and (v) any sublicense fees paid to 
the Company in consideration of any sublicense of Censa’s intellectual property to commercialize PTC923, on a country-
by-country  basis,  which  contingent  payment  will  equal  to  a  mid-double  digit percentage  of  any  such  sublicense  fees. 
Pursuant  to  the  Censa  Merger  Agreement,  the  Company  has  the  option  to  pay  the  initial  $30.0 million  development 
milestone, for the completion of enrollment of a Phase 3 clinical trial for PTC923 for PKU, if achieved, in cash or shares 
of the Company’s common stock. 

The Company also has the Tegsedi-Waylivra Agreement for the commercialization of Tegsedi and Waylivra, and 
products containing those compounds in countries in Latin America and the Caribbean. Pursuant to the Tegsedi-Waylivra 
Agreement, the Company paid Akcea an upfront licensing fee, which included an initial payment of $12.0 million. In 
2019, a $6.0 million milestone was paid upon receipt of regulatory approval of Waylivra from the EMA and a $4.0 million 
milestone  was  paid  upon  regulatory  approval  of  Tegsedi  from  ANVISA,  the  Brazilian  health  regulatory  authority.  In 
addition, a $4.0 million milestone was paid upon receipt of regulatory approval for Waylivra from ANVISA in August 
2021.  Akcea  is  also  entitled  to  receive  royalty  payments  subject  to  certain  terms  set  forth  in  the  Tegsedi-Waylivra 
Agreement.  

The Company has employment agreements with certain employees which require the funding of a specific level of 
payments, if certain events, such as a change in control or termination without cause, occur. Additionally, the Company 

218 

PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

has  royalty  payments  associated  with  Translarna  and  Emflaza  product  net  sales,  payable  quarterly  or  annually  in 
accordance with the terms of the related agreements. 

From time to time in the ordinary course of its business, the Company is subject to claims, legal proceedings and 

disputes. The Company is not currently aware of any material legal proceedings against it. 

16. Geographic information 

The Company views its operations and manages its business in one operating segment. The following table presents 

financial information based on the geographic location of the facilities of the Company as of and for the years ended: 

Total assets 
Fixed assets, net 
Revenue 

Total assets 
Fixed assets, net 
Revenue 

17. 401(k) plan 

      United States 

Year Ended December 31, 2021 
Non-US 

Total 

$ 
$ 
$ 

 1,744,225   
 51,626   
 297,005   

$ 
$ 
$ 

 193,831   
 959   
 241,588   

$ 
$ 
$ 

 1,938,056 
 52,585 
 538,593 

      United States 

Year Ended December 31, 2020 
Non-US 

Total 

$ 
$ 
$ 

 2,073,404   
 32,352   
 186,396   

$ 
$ 
$ 

 134,874   
 1,479   
 194,370   

$ 
$ 
$ 

 2,208,278 
 33,831 
 380,766 

The Company maintains a 401(k) plan for its employees. Employee contributions are voluntary. The Company may 
match employee contributions in amounts to be determined at the Company’s sole discretion. The Company provided an 
100%,  100%  and  100%  matching  contribution  for  up  to  the  first  6%  of  each  contributing  employee’s  base  salary 
contributions  for  the years  ended  December 31,  2021,  2020  and  2019,  respectively.  The  Company  made  matching 
contributions to the 401(k) plan and recorded expense of approximately $6.6 million, $5.3 million, and $3.5 million for 
the years ended December 31, 2021, 2020 and 2019, respectively. 

18. Intangible assets and goodwill 

Definite-lived intangibles 

On April 20, 2017, the Company completed its previously announced acquisition of all rights to Emflaza pursuant to 
the Asset Purchase Agreement, dated March 15, 2017, and amended on April 20, 2017, by and between the Company and 
Marathon. The assets acquired by the Company in the Transaction include intellectual property rights related to Emflaza, 
inventories of Emflaza, and certain contractual rights related to Emflaza. In accordance with ASU 2017-01, the Company 
determined  that  substantially  all  of  the  fair  value  is  concentrated  in  the  Emflaza  rights  intangible  asset  and  as  such 
accounted for the transaction as an asset acquisition under ASC 805-50 and recorded an intangible asset of $148.4 million, 
which is being amortized to cost of product sales over its expected useful life of approximately seven years on a straight 
line basis. 

Marathon  is  entitled  to  receive  contingent  payments  from  the  Company  based  on  annual  net  sales  of  Emflaza 
beginning  in  2018,  up  to  a  specified  aggregate  maximum  amount  over  the  expected  commercial  life  of  the  asset.  In 

219 

  
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

accordance with the guidance for an asset acquisition, the Company will record the milestone payment when it becomes 
payable to Marathon and increase the cost basis for the Emflaza rights intangible asset. For the years ended December 31, 
2021, 2020, and 2019, milestone payments of $61.1 million, $40.9 million, and $27.1 million were recorded, respectively. 
These payments are being amortized over the remaining useful life of the Emflaza rights asset on a straight line basis. As 
of  December 31,  2021,  a  milestone  payable  to  Marathon  of  $22.1  million  was  recorded  on  the  balance  sheet  within 
accounts payable and accrued expenses. 

Pursuant to the Tegsedi-Waylivra Agreement, in May 2019 the Company made a $6.0 million milestone payment to 
Akcea  upon  regulatory  approval  of  Waylivra  from  the  EMA.  In  December  2019,  the  Company  made  a  $4.0  million 
milestone  payment  to  Akcea  upon  regulatory  approval  of  Tegsedi  from  ANVISA.  Both  payments  were  recorded  as 
intangible assets and are being amortized to cost of product sales over their expected useful life of approximately ten years 
on a straight line basis. Additionally, in August 2021, the Company made a $4.0 million milestone payment to Akcea upon 
regulatory approval of Waylivra from ANVISA. In accordance with the guidance for an asset acquisition, the Company 
recorded  the  milestone  payment  when  it  became  payable  to  Akcea,  and  it  increased  the  cost  basis  for  the  Waylivra 
intangible asset. This payment is being amortized to cost of product sales over the expected remaining useful life of the 
Waylivra asset on a straight line basis. 

Akcea is also entitled to receive royalty payments subject to certain terms set forth in the Tegsedi-Waylivra Agreement 
related to sales of Waylivra and Tegsedi. In accordance with the guidance for an asset acquisition, the Company will record 
royalty payments when they become payable to Akcea and increase the cost basis for the Waylivra and Tegsedi intangible 
assets, respectively. For the year ended December 31, 2021, royalty payments of $0.2 million were recorded for Tegsedi. 
No royalty payments were recorded in 2020 and 2019. As of December 31, 2021, a royalty payable of $0.2 million for 
Tegesdi was recorded on the balance sheet within accounts payable and accrued expenses. 

For the years ended December 31, 2021, 2020, and 2019, the Company recognized amortization expense of $54.8 
million, $36.9  million, and $27.7 million respectively, related to the Emflaza rights, Waylivra, and Tegsedi intangible 
assets. The estimated future amortization of the Emflaza rights, Waylivra, and Tegsedi intangible assets is expected to be 
as follows: 

2022 
2023 
2024 
2025 
2026 and thereafter 
Total 

  $ 

  $ 

As of December 31, 2021 

 65,286 
 65,286 
 11,233 
 1,508 
 5,028 
 148,341 

The  weighted  average  remaining  amortization period  of  the  definite-lived  intangibles  as  of  December 31, 2021  is 

2.5 years. 

Indefinite-lived intangibles 

In connection with the acquisition of the Company’s gene therapy platform from Agilis, the Company acquired rights 
to PTC-AADC, for the treatment of AADC deficiency. AADC deficiency is a rare CNS disorder arising from reductions 
in the enzyme AADC that result from mutations in the dopa decarboxylase gene. The gene therapy platform also includes 
an asset targeting Friedreich ataxia, a rare and life-shortening neurodegenerative disease caused by a single defect in the 
FXN gene which causes reduced production of the frataxin protein. Additionally, the gene therapy platform includes two 

220 

 
 
 
 
 
 
     
 
  
 
  
 
  
 
  
 
PTC Therapeutics, Inc. 

Notes to consolidated financial statements (Continued) 

December 31, 2021 

(In thousands except share and per share amount) 

other  programs  targeting  CNS  disorders,  including  Angelman  syndrome,  a  rare,  genetic,  neurological  disorder 
characterized by severe developmental delays. 

In accordance with the acquisition method of accounting, the Company allocated the acquisition cost for the Agilis 
Merger to the underlying assets acquired and liabilities assumed, based upon the estimated fair values of those assets and 
liabilities  at  the  date  of  acquisition.  The  Company  classified  the  fair  value  of  the  acquired  IPR&D  as  indefinite  lived 
intangible assets until the successful completion or abandonment of the associated research and development efforts. The 
value allocated to the indefinite lived intangible assets was $576.5 million. There have been no changes to the balance of 
the indefinite-lived intangibles since the Agilis Merger. The Company performed a quantitative annual impairment test 
for its indefinite-lived intangible assets as of October 1, 2021 and concluded that no impairment exists as of December 31, 
2021. 

Goodwill 

As a result of the Agilis Merger on August 23, 2018, the Company recorded $82.3 million of goodwill, which included 
a measurement period adjustment of $18.0 million recorded during the three month period ended December 31, 2018. This 
adjustment was related to the finalization of the fair values assigned to the intangible assets and corresponding deferred 
tax liability, the contingent consideration, and the deferred consideration. There have been no changes to the balance of 
goodwill since the date of the Agilis Merger. Accordingly, the goodwill balance as of December 31, 2021 and 2020 was 
$82.3 million. The Company performed an annual impairment test for goodwill as of October 1, 2021 and concluded that 
no impairment exists as of December 31, 2021. 

19. Subsequent events 

The Company has evaluated all subsequent events and transactions through the filing date. There were no material 

events that impacted the audited consolidated financial statements or disclosures. 

221 

 
 
Item 9.   Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

None. 

Item 9A.   Controls and Procedures. 

Evaluation of Disclosure Controls and Procedures 

Our management, with the participation of our Chief Executive Officer (principal executive officer) and Chief Financial 
Officer  (principal  financial  officer),  evaluated  the  effectiveness  of  our  disclosure  controls  and  procedures  as  of 
December 31, 2021. The term “disclosure controls and procedures”, as defined in Rules 13a-15(e) and 15d-15(e) under 
the Securities Exchange Act of 1934, as amended, or the Exchange Act, means 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 or submits 
under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s 
rules and  forms.  Disclosure  controls  and  procedures  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  principal 
financial officers, as appropriate to allow timely decisions regarding required disclosure. Management recognizes that any 
controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving 
their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible 
controls and procedures. Based on the evaluation of our disclosure controls and procedures as of December 31, 2021, our 
Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures 
were effective at the reasonable assurance level. 

Management’s Report on Internal Control over Financial Reporting 

Our management is responsible for establishing and maintaining adequate internal control over financial reporting for our 
company.  Internal  control  over  financial  reporting  is  defined  in  Rule 13a-15(f) or  15d-15(f) promulgated  under  the 
Exchange  Act  as  a  process  designed  by,  or  under  the  supervision  of,  the  company’s principal  executive  and  principal 
financial  officers  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  and  includes  those  policies  and  procedures  that:  (i) pertain  to  the maintenance of 
records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; 
(ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements 
in accordance with generally accepted accounting principles, and that receipts and expenditures of our company are being 
made only in accordance with authorizations of management and directors of the company; and (iii) provide reasonable 
assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our company’s assets 
that could have a material effect on the financial statements. 

Internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial 
reporting and the preparation of financial statements prepared for external purposes in accordance with generally accepted 
accounting principles.  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. 

Our management, with the participation of our Chief Executive Officer (principal executive officer) and Chief Financial 
Officer  (principal  financial  officer),  assessed  the  effectiveness  of  our  internal  control  over  financial  reporting  as  of 
December 31,  2021.  In  making  this  assessment,  our  management  used  the  criteria  set  forth  in  the  Internal  Control—
Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based 
on  its  assessment,  management  concluded  that  our  internal  control  over  financial  reporting  was  effective  as  of 
December 31, 2021 based on those criteria. 

222 

The effectiveness of our internal control over financial reporting as of December 31, 2021, has been audited by Ernst & 
Young LLP, an independent registered public accounting firm, as stated in their report which appears herein. 

Changes in Internal Control over Financial Reporting 

No change in our internal control over financial reporting occurred during the year ended December 31, 2021 that has 
materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. 

223 

 
 
Report of Independent Registered Public Accounting Firm 

To the Stockholders and the Board of Directors of PTC Therapeutics, Inc. 

Opinion on Internal Control over Financial Reporting 

We have audited PTC Therapeutics, Inc.’s internal control over financial reporting as of December 31, 2021, based on 
criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the 
Treadway Commission (2013 framework) (the COSO criteria). In our opinion, PTC Therapeutics, Inc. (the Company) 
maintained, in all material respects, effective internal control over financial reporting as of December 31, 2021, based on 
the COSO criteria.  

We  also  have  audited,  in  accordance  with  the  standards  of  the  Public  Company  Accounting  Oversight  Board  (United 
States) (PCAOB), the accompanying consolidated balance sheets of the Company as of December 31, 2021 and 2020, the 
related consolidated statements of operations, comprehensive loss, stockholders' equity and cash flows for each of the 
three years in the period ended December 31, 2021, and the related notes and our report dated February 22, 2022 expressed 
an unqualified opinion thereon. 

Basis for Opinion 

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its 
assessment of the effectiveness of internal control over financial reporting included in the accompanying Management’s 
Report on Internal Control Over Financial Reporting. Our responsibility is to express an opinion on the Company’s internal 
control over financial reporting based on our audit. We are a public accounting firm 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.  

224 

 
 
 
 
 
 
 
 
 
 
/s/ Ernst & Young LLP 
Iselin, New Jersey 
February 22, 2022 

Item 9B.   Other Information. 

None. 

Item 9C.  Disclosure Regarding Foreign Jurisdictions that Prevent Inspections. 

None. 

225 

 
 
Item 10.   Directors, Executive Officers and Corporate Governance 

PART III 

The information required by this item as set forth under the captions “Proposal 1—Election of Directors”, “Executive 
Officers”, “Delinquent Section 16(a) Reports”, “Corporate Governance—Code of Conduct”, “Corporate Governance—
Director Nominations”, “Corporate Governance—Board Committees and Audit Committee”, and “Stockholder Proposals 
and Nominations for Director” in our Proxy Statement for the 2022 Annual Meeting of Shareholders is incorporated in 
this Annual Report on Form 10-K by reference. 

Code of Ethics 

We have adopted a written Code of Business Conduct and Ethics, which is a code of ethics that applies to our directors, 
officers and employees, including our principal executive officer, principal financial officer, principal accounting officer 
or controller, or persons performing similar functions. We have posted a current copy of the Code of Business Conduct 
and Ethics on the Corporate Governance page of the Investors section of our website, www.ptcbio.com, and it is available 
in print to any person who requests it. We intend to post on our website all disclosures that are required by applicable law, 
the rules of the Securities and Exchange Commission or the Nasdaq Global Select Market concerning any amendment to, 
or waiver from, any provision of the Code of Business Conduct and Ethics. 

Item 11.   Executive Compensation 

The  information  required  by  this  item  as  set  forth  in  under  the  captions  “Executive  Compensation”,  “2021  Director 
Compensation”,  “Corporate  Governance—Risk  Oversight”  and  “Corporate  Governance—Compensation  Committee 
Interlocks and Insider Participation” in our Proxy Statement for the 2022 Annual Meeting of Shareholders is incorporated 
in this Annual Report on Form 10-K by reference. 

Item 12.   Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 

The  information  required  by  this  item  as  set  forth  under  the  captions  “Equity  Compensation  Plan  Information”  and 
“Principal  Stockholders”  in  our  Proxy  Statement  for  the  2022  Annual  Meeting  of  Shareholders  is  incorporated  in  this 
Annual Report on Form 10-K by reference. 

Item 13.   Certain Relationships and Related Transactions, and Director Independence 

The information required by this item as set forth under the captions “Corporate Governance—Policies and Procedures 
for Related Person Transactions”, “Corporate Governance—Related Person Transactions”, and “Corporate Governance—
Director  Independence”  in  our  Proxy  Statement  for  the  2022  Annual  Meeting  of  Shareholders  is  incorporated  in  this 
Annual Report on Form 10-K by reference. 

Item 14.   Principal Accountant Fees and Services 

The information required by this item as set forth under the caption “Proposal 2—Ratification of Election of Independent 
Registered Public Accounting Firm” in our Proxy Statement for the 2022 Annual Meeting of Shareholders is incorporated 
in this Annual Report on Form 10-K by reference. 

226 

 
 
Item 15.   Exhibits and Financial Statement Schedules 

Financial Statements 

PART IV 

The following statements and supplementary data are included in Part II, Item 8. of the Annual Report on Form 10-K. 

•  Reports of independent registered public accounting firm 

•  Consolidated Balance Sheets as of December 31, 2021 and 2020 

•  Consolidated Statements of Operations for the years ended December 31, 2021, 2020 and 2019 

•  Consolidated Statements of Comprehensive Loss for the years ended December 31, 2021, 2020 and 2019 

•  Consolidated Statements of Stockholders’ Equity for the years ended December 31, 2021, 2020 and 2019 

•  Consolidated Statements of Cash Flows for the years ended December 31, 2021, 2020 and 2019 

•  Notes to Consolidated Financial Statements 

Exhibits 

Those  exhibits  required  to  be  filed  by  Item 601  of  Regulation S-K  are  listed  in  the  Exhibit Index  immediately 

preceding the exhibits hereto and such listing is incorporated herein by reference. 

Exhibit 
Number 

Exhibit Index 

Description of Exhibit 

2.1††   Asset Purchase Agreement, dated March 15, 2017, between PTC Therapeutics, Inc. and Complete Pharma 
Holdings,  LLC  (f/k/a  Marathon  Pharmaceuticals,  LLC)  (incorporated  by  reference  to  Exhibit  2.1  to  the 
Current Report on Form 8-K filed by the Registrant on March 16, 2017) 

2.2   Amendment  to  Asset  Purchase  Agreement,  dated  April  20,  2017,  between  PTC  Therapeutics,  Inc.  and 
Complete  Pharma  Holdings,  LLC  (f/k/a  Marathon  Pharmaceuticals,  LLC)  (incorporated  by  reference  to 
Exhibit 2.1 to the Current Report on Form 8-K filed by the Registrant on April 20, 2017) 

2.3†   Agreement and Plan of Merger, dated July 19, 2018, by and among PTC Therapeutics, Inc., Agility Merger 
Sub, Inc., Agilis Biotherapeutics, Inc. and, solely in its capacity as equityholder representative, Shareholder 
Representative Services LLC (incorporated by reference to Exhibit 2.1 to the Current Report on Form 8-K 
filed by the Registrant on July 19, 2018) 

2.4*   Asset  Purchase  Agreement  by  and  between  PTC  Therapeutics,  Inc.  and  BioElectron  Technology 
Corporation, dated October 1, 2019 (incorporated by reference to Exhibit 2.1 to the Current Report on Form 
8-K filed by the Registrant on October 30, 2019) 

2.5*   Agreement and Plan of Merger, dated May 5, 2020, by and among PTC Therapeutics, Inc., Hydro Merger 
Sub,  Inc.,  Censa  Pharmaceuticals  Inc.  and,  solely  in  its  capacity  as  securityholder  representative, 
Shareholder Representative Services LLC (incorporated by reference to Exhibit 2.1 to the Current Report 
on Form 8-K filed by the Registrant on May 6, 2020) 

227 

 
 
 
     
  
 
  
 
  
 
  
 
  
 
Exhibit 
Number 

Description of Exhibit 

3.1   Restated Certificate of Incorporation of the Registrant, as amended (incorporated by reference to Exhibit 

3.1 to the Quarterly Report on Form 10-Q filed by the Registrant on July 29, 2021) 

3.2   Amended and Restated Bylaws of the Registrant (incorporated by reference to Exhibit 3.1 to the Current 

Report on Form 8-K filed by the Registrant on April 21, 2017) 

4.1   Description of Registered Securities 

4.2   Specimen Stock Certificate evidencing the shares of common stock (incorporated by reference to Exhibit 
4.1 to the Registration Statement on Form S-1, as amended (File No. 333-188657), of the Registrant) 

4.3  

4.4  

Indenture (including Form of Notes), dated as of August 14, 2015, by and between PTC Therapeutics, Inc. 
and U.S. Bank National Association, a national banking association, as trustee (incorporated by reference 
to Exhibit 4.1 to the Current Report on Form 8-K filed by the Registrant on August 14, 2015) 

Indenture (including Form of Notes), dated as of September 20, 2019, by and between PTC Therapeutics, 
Inc.  and  U.S.  Bank  National  Association,  a  national  banking  association,  as  trustee  (incorporated  by 
reference to Exhibit 4.1 to the Current Report on Form 8-K filed by the Registrant on September 20, 2019) 

10.1+   2009 Equity and Long Term Incentive Plan, as amended (incorporated by reference to Exhibit 10.4 to the 

Registration Statement on Form S-1, as amended (File No. 333-188657), of the Registrant) 

10.2+   Form of Notice of Award for Incentive Stock Option under 2009 Equity and Long Term Incentive Plan 
(incorporated by reference to Exhibit 10.5 to the Registration Statement on Form S-1, as amended (File No. 
333-188657), of the Registrant) 

10.3+   Form of Notice of Award for Nonstatutory Stock Option under 2009 Equity and Long Term Incentive Plan 
(incorporated by reference to Exhibit 10.6 to the Registration Statement on Form S-1, as amended (File No. 
333-188657), of the Registrant) 

10.4+   Form of Restricted Stock Agreement under 2009 Equity and Long Term Incentive Plan (incorporated by 
reference to Exhibit 10.19 to the Registration Statement on Form S-1, as amended (File No. 333-188657), 
of the Registrant) 

10.5+   2013 Stock Incentive Plan (incorporated by reference to Exhibit 10.7 to the Registration Statement on Form 

S-1, as amended (File No. 333-188657), of the Registrant) 

10.6+   Form of Restricted Stock Agreement under 2013 Stock Incentive Plan (incorporated by reference to Exhibit 

10.8 to the Registration Statement on Form S-1, as amended (File No. 333-188657), of the Registrant) 

10.7+   Form of Nonstatutory Stock Option Agreement under 2013 Stock Incentive Plan (incorporated by reference 
to  Exhibit  10.9  to  the  Registration  Statement  on  Form  S-1,  as  amended  (File  No.  333-188657),  of  the 
Registrant) 

10.8+   2013 Long Term Incentive Plan (incorporated by reference to Exhibit 10.10 to the Registration Statement 

on Form S-1, as amended (File No. 333-188657), of the Registrant) 

10.9+   Form  of  Incentive  Stock  Option  Agreement  under  2013  Long  Term  Incentive  Plan—2013/2014 
(incorporated by reference to Exhibit 10.11 to the Registration Statement on Form S-1, as amended (File 
No. 333-188657), of the Registrant) 

228 

 
 
 
     
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
Exhibit 
Number 

Description of Exhibit 

10.10+   Form  of  Nonstatutory  Stock  Option  Agreement  under  2013  Long  Term  Incentive  Plan—2013/2014 
(incorporated by reference to Exhibit 10.12 to the Registration Statement on Form S-1, as amended (File 
No. 333-188657), of the Registrant) 

10.11+   Form of Nonqualified Stock Option Agreement Inducement Grant Agreement—2014-2022 (incorporated 
by reference to Exhibit 10.14 to the Annual Report on Form 10-K filed by the Registrant on March 2, 2015) 

10.12+   Form  of  Incentive  Stock  Option  Agreement  under  2013  Long  Term  Incentive  Plan—2014-2022 
(incorporated by reference to Exhibit 10.15 to the Annual Report on Form 10-K filed by the Registrant on 
March 2, 2015) 

10.13+   Form  of  Nonstatutory  Stock  Option  Agreement  under  2013  Long  Term  Incentive  Plan—2014-2022 
(incorporated by reference to Exhibit 10.16 to the Annual Report on Form 10-K filed by the Registrant on 
March 2, 2015) 

10.14+   Form  of  Nonstatutory  Stock Option  Agreement  under  2013  Long  Term  Incentive  Plan—Non-employee 
Director  (incorporated  by  reference  to  Exhibit  10.31  to  the  Annual  Report  on  Form  10-K  filed  by  the 
Registrant on February 29, 2016) 

10.15+   Form  of  Restricted  Stock  Unit  Agreement  under  2013  Long  Term  Incentive  Plan  —2016-2022 
(incorporated by reference to Exhibit 10.32 to the Annual Report on Form 10-K filed by the Registrant on 
February 29, 2016) 

10.16+   Form of Restricted Stock Agreement under 2013 Long Term Incentive Plan —2017-2022 (incorporated by 
reference to Exhibit 10.19 to the Annual Report on Form 10-K filed by the Registrant on March 16, 2017) 

10.17+   Form  of  Nonqualified  Restricted  Stock  Award  Agreement  Inducement  Grant  Agreement-2018 
(incorporated by reference to Exhibit 99.3 to the Registration Statement on Form S-8 (File No. 333-229126), 
of the Registrant) 

10.18   Lease Agreement, dated as of July 11, 2000, as amended, between the Registrant and 46.24 Associates L.P. 
(incorporated by reference to Exhibit 10.13 to the Registration Statement on Form S-1, as amended (File 
No. 333-188657), of the Registrant) 

10.19†   License  and  Collaboration  Agreement,  dated  as of  November  23, 2011,  as  amended,  by  and  among  the 
Registrant,  F.  Hoffmann-La  Roche  Ltd  and  Hoffmann-La  Roche,  Inc.  and  Spinal  Muscular  Atrophy 
Foundation  (incorporated  by  reference  to  Exhibit  10.14  to  the  Registration  Statement  on  Form  S-1,  as 
amended (File No. 333-188657), of the Registrant) 

10.20†   Sponsored Research Agreement, as amended dated as of June 1, 2006, by and between the Registrant and 
Spinal  Muscular  Atrophy  Foundation  (incorporated  by  reference  to  Exhibit  10.15  to  the  Registration 
Statement on Form S-1, as amended (File No. 333-188657), of the Registrant) 

10.21†   Funding Agreement, dated as of May 26, 2010, by and between the Registrant and The Wellcome Trust 
Limited (incorporated by reference to Exhibit 10.16 to the Registration Statement on Form S-1, as amended 
(File No. 333-188657), of the Registrant) 

10.22+   Amended and Restated Employment Agreement between the Registrant and Stuart W. Peltz (incorporated 
by reference to Exhibit 10.20 to the Registration Statement on Form S-1, as amended (File No. 333-188657), 
of the Registrant) 

229 

 
 
 
     
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
Exhibit 
Number 

Description of Exhibit 

10.23+   Amended  and  Restated  Employment  Agreement  between  the  Registrant  and  Mark  E.  Boulding 
(incorporated by reference to Exhibit 10.22 to the Registration Statement on Form S-1, as amended (File 
No. 333-188657), of the Registrant) 

10.24+   Amended and Restated Employment Agreement between the Registrant and Neil Almstead (incorporated 
by reference to Exhibit 10.24 to the Registration Statement on Form S-1, as amended (File No. 333-188657), 
of the Registrant) 

10.25†   Exclusive License and Supply Agreement, dated as of May 12, 2015, as amended, by and between Faes 
Farma, S.A. and Complete Pharma Holdings, LLC (f/k/a Marathon Pharmaceuticals, LLC), as assigned by 
Complete Pharma Holdings, LLC to the Registrant on April 20, 2017 (incorporated by reference to Exhibit 
10.1 to the Quarterly Report on Form 10-Q filed by the Registrant on August 9, 2017) 

10.26†   Commercial  Manufacturing  Agreement,  dated  as  of  September  18,  2015,  as  amended,  by  and  between 
Alcami  Corporation  (f/k/a/  AAI  Pharma  Services  Corp.)  and  Complete  Pharma  Holdings,  LLC  (f/k/a 
Marathon Pharmaceuticals, LLC), as assigned by Complete Pharma Holdings, LLC to the Registrant on 
April 20, 2017 (incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed by 
the Registrant on August 9, 2017) 

10.27+   Employment  Agreement,  as  amended,  between  the  Registrant  and  Christine  Utter  (incorporated  by 
reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed by the Registrant on August 6, 2019) 

10.28†   Collaborative  Research  Agreement,  dated  September  30,  2015,  as  amended,  by  and  between  National 
Taiwan University and Agilis Biotherapeutics, Inc. (formerly Agilis Biotherapeutics, LLC) (incorporated 
by reference to Exhibit 10.3 on Form 10-Q filed by Registrant on November 5, 2018) 

10.29†   License and Technology Transfer Agreement, dated December 23, 2015, by and among National Taiwan 
University,  Professor  Wuh-Lian(Paul)  Hwu  and  Agilis  Biotherapeutics,  Inc.  (formerly  Agilis 
Biotherapeutics,  LLC)  (incorporated  by  reference  to  Exhibit  10.3  on  Form  10-Q  filed  by  Registrant  on 
November 5, 2018) 

10.30*   License and Technology Transfer Agreement Amendment No. 2, dated December 1, 2019, by and among 
National Taiwan University, Professor Wu-Lian (Paul) Hwu and PTC Therapeutics GT, Inc. (incorporated 
by reference to Exhibit 10.42 on Form 10-K filed by Registrant on March 2, 2020) 

10.31†   Collaboration  and  License  Agreement,  dated  August  1,  2018,  by  and  between  PTC  Therapeutics 
International  Limited  and  Akcea  Therapeutics,  Inc.  (incorporated  by  reference  to  Exhibit  10.3  on  Form 
10-Q filed by Registrant on November 5, 2018) 

10.32   Amended and Restated 2016 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.1 to 

the Current Report on Form 8-K filed by the Registrant on June 9, 2021) 

10.33+   Employment Agreement, as amended, between the Registrant and Emily Hill (incorporated by reference to 

Exhibit 10.1 to the Quarterly Report on Form 10-Q filed by the Registrant on August 6, 2019) 

10.34*   Lease Agreement dated as of August 3, 2019, by and between Bristol-Myers Squibb Company and PTC 
Therapeutics, Inc. (incorporated by reference to Exhibit 10.5 to the Quarterly Report on Form 10-Q filed by 
the Registrant on October 30, 2019) 

10.35  

Irrevocable Standby Letter of Credit, dated September 3, 2019, issued by HSBC Bank USA, N.A. in favor 
of Bristol-Myers Squibb Company for the Account of PTC Therapeutics, Inc., as amended (incorporated by 
reference to Exhibit 10.6 to the Quarterly Report on Form 10-Q filed by the Registrant on October 30, 2019) 

230 

 
 
 
     
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
Exhibit 
Number 

Description of Exhibit 

10.36+   2020  Inducement  Stock  Incentive  Plan  (incorporated  by  reference  to  Exhibit  99.3  to  the  Registration 

Statement on Form S-8 (File No. 333-235823), of the Registrant) 

10.37+   Form of Inducement Option Agreement under the 2020 Inducement Stock Incentive Plan (incorporated by 
reference  to  Exhibit  99.4  to  the  Registration  Statement  on  Form  S-8  (File  No.  333-235823),  of  the 
Registrant) 

10.38+   Form  of  Inducement  Restricted  Stock  Agreement  under  the  2020  Inducement  Stock  Incentive  Plan 
(incorporated by reference to Exhibit 99.5 to the Registration Statement on Form S-8 (File No. 333-235823), 
of the Registrant) 

10.39+   Amendment No. 1 to 2020 Inducement Stock Incentive Plan (incorporated by reference to Exhibit 99.3 to 

the Registration Statement on Form S-8 (File No. 333-251878), of the Registrant) 

10.40*   First Amendment to Lease Agreement dated as of October 7, 2019 by and between Bristol-Myers Squibb 
Company and PTC Therapeutics, Inc. (incorporated by reference to Exhibit 10.51 to the Annual Report on 
Form 10-K filed by the Registrant on March 2, 2020) 

10.41*   Second Amendment to Lease Agreement dated as of March 25, 2020 by and between Bristol-Myers Squibb 
Company and PTC Therapeutics, Inc. (incorporated by reference to Exhibit 10.1 to the Quarterly Report on 
Form 10-Q filed by the Registrant on April 30, 2020) 

10.42*   License Agreement dated as of February 8, 2016, as amended, by and between Shiratori Pharmaceutical 
Co. Ltd. and Censa Pharmaceuticals Inc. (incorporated by reference to Exhibit 10.1 to the Quarterly Report 
on Form 10-Q filed by the Registrant on August 5, 2020) 

10.43*   Royalty Purchase Agreement, dated as of July 17, 2020, by and among PTC Therapeutics, Inc., RPI 2019 
Intermediate  Finance  Trust,  and,  solely  for  the  limited  purposes  set  forth  therein,  Royalty  Pharma  PLC 
(incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q filed by the Registrant on 
August 5, 2020) 

10.44+   Employment Agreement, as amended, between the Registrant and Matthew Klein  

10.45+   Employment Agreement, as amended, between the Registrant and Eric Pauwels (incorporated by reference 
to Exhibit 10.4 to the Quarterly Report on Form 10-Q filed by the Registrant on August 5, 2020) 

10.46*   Rights Exchange Agreement, by and among PTC Therapeutics, Inc., the Rightholders set forth therein, and, 
for the limited purposes set forth therein, Shareholder Representatives Services LLC, dated as of April 29, 
2020 (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed by the Registrant 
on April 30, 2020) 

10.47*   Collaborative Research Agreement Amendment 5, dated as of January 17, 2020 by and between National 
Taiwan  University  and  PTC  Therapeutics  GT,  Inc.  (incorporated  by  reference  to  Exhibit  10.1  to  the 
Quarterly Report on Form 10-Q filed by the Registrant on October 29, 2020) 

10.48*   Collaborative  Research  Agreement  Amendment  6,  dated  as  of  May  30,  2020  by  and  between  National 
Taiwan  University  and  PTC  Therapeutics  GT,  Inc.  (incorporated  by  reference  to  Exhibit  10.1  to  the 
Quarterly Report on Form 10-Q filed by the Registrant on October 29, 2020) 

10.49   At the Market Offering Sales Agreement, dated August 7, 2019, among PTC Therapeutics, Inc., Cantor 
Fitzgerald & Co. and RBC Capital Markets, LLC (incorporated by reference to Exhibit 1.1 to the Current 
Report on Form 8-K filed by the Registrant on August 7, 2019) 

231 

 
 
 
     
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
Exhibit 
Number 

Description of Exhibit 

10.50*   Collaborative Research Agreement Amendment 7, dated as of September 14, 2020 by and between National 
Taiwan University and PTC Therapeutics GT, Inc. (incorporated by reference to Exhibit 10.50 to the Annual 
Report on Form 10-K filed by the Registrant on February 25, 2021) 

10.51*   Collaborative Research Agreement Amendment 8, dated as of December 5, 2020 by and between National 
Taiwan University and PTC Therapeutics GT, Inc. (incorporated by reference to Exhibit 10.51 to the Annual 
Report on Form 10-K filed by the Registrant on February 25, 2021) 

10.52*   Collaborative Research Agreement Amendment 9, dated as of March 21, 2021 by and between National 
Taiwan  University  and  PTC  Therapeutics  GT,  Inc.  (incorporated  by  reference  to  Exhibit  10.1  to  the 
Quarterly Report on Form 10-Q filed by the Registrant on May 4, 2021) 

10.53*   Collaborative Research Agreement Amendment 10, dated as of November 1, 2021 by and between National 

Taiwan University and PTC Therapeutics GT, Inc. 

21.1   Subsidiaries of the Registrant (incorporated by reference to Exhibit 21.1 to the Annual Report on Form 

10-K filed by the Registrant on March 2, 2020) 

23.1   Consent of Independent Registered Public Accounting Firm 

24.1   Power of attorney (included on the signature page to this Form 10-K) 

31.1   Certification of Principal Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities 

Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 

31.2   Certification of Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Securities 

Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 

32.1   Certification  of  Principal  Executive  Officer  pursuant  to 18  U.S.C.  Section 1350,  as  adopted  pursuant  to 

Section 906 of the Sarbanes-Oxley Act of 2002 

32.2   Certification  of  Principal  Financial  Officer  pursuant  to  18  U.S.C.  Section  1350,  as  adopted  pursuant  to 

Section 906 of the Sarbanes-Oxley Act of 2002 

101.INS  

Inline XBRL Instance Document** 

101.SCH  

Inline XBRL Taxonomy Extension Schema Document** 

101.CAL  

Inline XBRL Taxonomy Extension Calculation Linkbase Document** 

101.LAB  

Inline XBRL Taxonomy Extension Label Linkbase Database** 

101.PRE  

Inline XBRL Taxonomy Extension Presentation Linkbase Document** 

101.DEF  

Inline XBRL Taxonomy Extension Definition Linkbase Document** 

104   Cover Page Interactive Data File (formatted Inline XBRL and contained in Exhibit 101) 

††  Confidential treatment has been granted as to certain portions, which portions have been omitted and separately filed 

with the Securities and Exchange Commission. 

†  Confidential treatment has been granted for certain portions that are omitted from this exhibit. The omitted information 
has been filed separately with the U.S. Securities and Exchange Commission (the “SEC”) pursuant to the registrant’s 

232 

 
 
 
     
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
application  for  confidential  treatment.  In  addition,  schedules  have  been  omitted  from  this  exhibit  pursuant  to 
Item 601(b)(2) of Regulation S-K. A copy of any omitted schedule will be furnished supplementally to the SEC upon 
request; provided, however, that the registrant may request confidential treatment for any document so furnished. 

+  Management contract, compensatory plan or arrangement. 

*  Portions of this exhibit have been omitted pursuant to Item 601(b)(10)(iv) of Regulation S-K. 

**  Submitted electronically herewith. 

Stockholders  may  obtain (without  charge) a  copy  of  this  Annual  Report  on  Form 10-K  (including  the  financial 
statements and financial statement schedules) and a copy of any exhibit thereto (upon payment of a fee limited to 
our reasonable expenses in furnishing such exhibit) by writing to PTC Therapeutics, Inc., 100 Corporate Court, 
South Plainfield, New Jersey 07080. 

Item 16.     Form 10-K Summary 

None. 

233 

 
 
Pursuant to the requirements to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the 

registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. 

SIGNATURES 

PTC THERAPEUTICS, INC. 

Date:  February 22, 2022 

By: 

/s/ STUART W. PELTZ 
Stuart W. Peltz, Ph.D. 
Chief Executive Officer 
(Principal Executive Officer) 

POWER OF ATTORNEY 

We, the undersigned officers and directors of PTC Therapeutics, Inc., hereby severally constitute and appoint Stuart 
W. Peltz and Mark E. Boulding, and each of them singly (with full power to each of them to act alone), our true and lawful 
attorneys-in-fact and agents, with full power of substitution and resubstitution in each of them for him and in his name, 
place and stead, and in any and all capacities, to sign any and all amendments to this Annual Report on Form 10-K, and to 
file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange 
Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform 
each and every act and thing requisite or necessary to be done in and about the premises, as full to all intents and purposes 
as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, 
or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof. 

Pursuant to the requirements 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. 

Dated: February 22, 2022 

Dated: February 22, 2022 

Dated: February 22, 2022 

Dated: February 22, 2022 

Dated: February 22, 2022 

Dated: February 22, 2022 

/s/ STUART W. PELTZ 
Stuart W. Peltz 
Chief Executive Officer and Director 

/s/ EMILY HILL 
Emily Hill 
Chief Financial Officer 
(Principal Financial Officer) 

/s/ CHRISTINE UTTER 
Christine Utter 
Chief Accounting Officer 
(Principal Accounting Officer) 

/s/ MICHAEL SCHMERTZLER 
Michael Schmertzler 
Director 

/s/ ALLAN JACOBSON 
Allan Jacobson 
Director 

/s/ STEPHANIE S. OKEY 
Stephanie S. Okey 
Director 

By: 

By: 

By: 

By: 

By: 

By: 

234 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Dated: February 22, 2022 

Dated: February 22, 2022 

Dated: February 22, 2022 

Dated: February 22, 2022 

Dated: February 22, 2022 

Dated: February 22, 2022 

/s/ EMMA REEVE 
Emma Reeve 
Director 

/s/ MARY SMITH 
Mary Smith 
Director 

/s/ DAVID P. SOUTHWELL 
David P. Southwell 
Director 

/s/ GLENN D. STEELE 
Glenn D. Steele  
Director 

/s/ DAWN SVORONOS 
Dawn Svoronos 
Director 

/s/ JEROME B. ZELDIS 
Jerome B. Zeldis 
Director 

By: 

By: 

By: 

By: 

By: 

By: 

235 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 23.1 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

We consent to the incorporation by reference in the following Registration Statements: 

(1)    Registration Statement (Form S-8 No. 333-194323) pertaining to the 2013 Long Term Incentive 

Plan, and the Inducement Stock Option Award, 

(2)   Registration Statement (Form S-8 No. 333-189962) pertaining to the 2013 Long Term Incentive 
Plan, the 2013 Stock Incentive Plan, the 2009 Equity and Long Term Incentive Plan, as amended, 
and the 1998 Employee, Director and Consultant Stock Option Plan, as amended, 

(3)    Registration Statement (Form S-8 No. 333-203485) pertaining to the Inducement Stock Option 

Awards (April 2014 - January 2015), 

(4)    Registration Statement (Form S-8 No. 333-208830) pertaining to the 2013 Long Term Incentive 

Plan and Inducement Stock Option Awards (February 2015 – October 2015), 

(5)    Registration  Statement  (Form  S-8  No.  333-211997)  pertaining  to  the  2016  Employee  Stock 
Purchase Plan and the Inducement Stock Option Awards (December 2015 – April 2016), 
(6)    Registration Statement (Form S-8 No. 333-215407) pertaining to the 2013 Long Term Incentive 

Plan and the Inducement Stock Option Awards (September 2016 – December 2016), 

(7)    Registration Statement (Form S-8 No. 333-222391) pertaining to the 2013 Long Term Incentive 

Plan and the Inducement Stock Option Awards (January 2017 – December 2017), 

(8)    Registration Statement (Form S-8 No. 333-229126) pertaining to the 2013 Long Term Incentive 

Plan and the Inducement Grant Awards (January 2018 – December 2018), 

(9)    Registration Statement (Form S-8 No. 333-235823) pertaining to the 2013 Long Term Incentive 
Plan, the Inducement Grant Awards (January 2019 – December 2019) and the 2020 Inducement 
Stock Incentive Plan, 

(10)  Registration Statement (Form S-3 No. 333-243712) of PTC Therapeutics Inc. 
(11)  Registration Statement (Form S-8 No. 333-251878) pertaining to the 2013 Long Term Incentive 

Plan and the 2020 Inducement Stock Incentive Plan.  

(12)  Registration Statement (Form S-8 No. 333-262018) pertaining to the 2013 Long Term Incentive 

Plan and the Amended and Restated 2016 Employee Stock Purchase Plan. 

of our reports dated February 22, 2022, with respect to the consolidated financial statements of PTC 
Therapeutics,  Inc.  and  the  effectiveness  of  internal  control  over  financial  reporting  of  PTC 
Therapeutics, Inc. included in this Annual Report (Form 10-K) of PTC Therapeutics, Inc. for the year 
ended December 31, 2021. 

/s/ Ernst & Young LLP 

Iselin, New Jersey 
February 22, 2022 

 
 
 
 
 
 
Exhibit 31.1 

CERTIFICATIONS 

I, Stuart W. Peltz, certify that: 

1.           I have reviewed this Annual Report on Form 10-K of PTC Therapeutics, Inc.; 

2.           Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a 

material fact necessary to make the statements made, in light of the circumstances under which such statements 
were made, not misleading with respect to the period covered by this report; 

3.           Based on my knowledge, the financial statements, and other financial information included in this report, fairly 
present in all material respects the financial condition, results of operations and cash flows of the registrant as 
of, and for, the periods presented in this report; 

4.           The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls 
and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial 
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: 

(a)          Designed such disclosure controls and procedures, or caused such disclosure controls and procedures 

to be designed under our supervision, to ensure that material information relating to the registrant, 
including its consolidated subsidiaries, is made known to us by others within those entities, particularly 
during the period in which this report is being prepared; 

(b)          Designed such internal control over financial reporting, or caused such internal control over financial 
reporting to be designed under our supervision, to provide reasonable assurance regarding the 
reliability of financial reporting and the preparation of financial statements for external purposes in 
accordance with generally accepted accounting principles; 

(c)          Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this 
report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end 
of the period covered by this report based on such evaluation; and 

(d)          Disclosed in this report any change in the registrant's internal control over financial reporting that 

occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the 
case of an annual report) that has materially affected, or is reasonably likely to materially affect, the 
registrant's internal control over financial reporting; and 

5.           The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal 

control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of 
directors (or persons performing the equivalent functions): 

(a)          All significant deficiencies and material weaknesses in the design or operation of internal control over 

financial reporting which are reasonably likely to adversely affect the registrant's ability to record, 
process, summarize and report financial information; and 

(b)         Any fraud, whether or not material, that involves management or other employees who have a 

significant role in the registrant's internal control over financial reporting. 

Date: February 22, 2022 

By:  /s/ STUART W. PELTZ 

Stuart W. Peltz 
Chief Executive Officer 
(Principal Executive Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
Exhibit 31.2 

CERTIFICATIONS 

I, Emily Hill, certify that: 

1.           I have reviewed this Annual Report on Form 10-K of PTC Therapeutics, Inc.; 

2.           Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a 

material fact necessary to make the statements made, in light of the circumstances under which such statements 
were made, not misleading with respect to the period covered by this report; 

3.           Based on my knowledge, the financial statements, and other financial information included in this report, fairly 
present in all material respects the financial condition, results of operations and cash flows of the registrant as 
of, and for, the periods presented in this report; 

4.           The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls 
and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial 
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: 

(a)          Designed such disclosure controls and procedures, or caused such disclosure controls and procedures 

to be designed under our supervision, to ensure that material information relating to the registrant, 
including its consolidated subsidiaries, is made known to us by others within those entities, particularly 
during the period in which this report is being prepared; 

(b)          Designed such internal control over financial reporting, or caused such internal control over financial 
reporting to be designed under our supervision, to provide reasonable assurance regarding the 
reliability of financial reporting and the preparation of financial statements for external purposes in 
accordance with generally accepted accounting principles; 

(c)          Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this 
report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end 
of the period covered by this report based on such evaluation; and 

(d)          Disclosed in this report any change in the registrant's internal control over financial reporting that 

occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the 
case of an annual report) that has materially affected, or is reasonably likely to materially affect, the 
registrant's internal control over financial reporting; and 

5.           The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal 

control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of 
directors (or persons performing the equivalent functions): 

(a)         All significant deficiencies and material weaknesses in the design or operation of internal control over 

financial reporting which are reasonably likely to adversely affect the registrant's ability to record, 
process, summarize and report financial information; and 

(b)         Any fraud, whether or not material, that involves management or other employees who have a 

significant role in the registrant's internal control over financial reporting. 

Date: February 22, 2022 

By:  /s/ EMILY HILL 
Emily Hill 
Chief Financial Officer 
(Principal Financial Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, 
AS ADOPTED PURSUANT TO 
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 

Exhibit 32.1 

In connection with the Annual Report on Form 10-K of PTC Therapeutics, Inc. (the "Company") for the period 
ended December 31, 2021 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), the 
undersigned, Stuart W. Peltz, Chief Executive Officer of the Company, hereby certifies, pursuant to 18 U.S.C. 
Section 1350, that to his knowledge: 

(1)   the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act 

of 1934; and 

(2)   the information contained in the Report fairly presents, in all material respects, the financial condition and 

results of operations of the Company. 

Date: February 22, 2022 

By:  /s/ STUART W. PELTZ 

Stuart W. Peltz 
Chief Executive Officer 
(Principal Executive Officer) 

 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, 
AS ADOPTED PURSUANT TO 
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 

Exhibit 32.2 

In connection with the Annual Report on Form 10-K of PTC Therapeutics, Inc. (the "Company") for the period 
ended December 31, 2021 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), the 
undersigned, Emily Hill, Principal Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. 
Section 1350, that to her knowledge: 

(1)   the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act 

of 1934; and 

(2)   the information contained in the Report fairly presents, in all material respects, the financial condition and 

results of operations of the Company. 

Date: February 22, 2022 

By:  /s/ EMILY HILL 
Emily Hill 
Chief Financial Officer 
(Principal Financial Officer) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Dawn Svoronos 
Former President of  
Europe/Canada 
Merck

Jerome B. Zeldis,  
M.D., Ph.D. 
Executive Vice President  
and Head of R&D
NexImmune, Inc. 

Board of Directors

Michael Schmertzler  
Chairman of the Board 
PTC Therapeutics, Inc. 

Allan Jacobson, Ph.D. 
Gerald L. and Zelda S.  
Haidak Distinguished  
Professor of Cell Biology 
University of  
Massachusetts  
Medical School

Stephanie Okey 
Former Senior  
Vice President,  
Head of North America,  
Rare Diseases &  
U.S. General Manager,  
Rare Disease Business Unit 
Genzyme

Stuart W. Peltz, Ph.D. 
Chief Executive Officer 
PTC Therapeutics, Inc. 

Emma Reeve 
Former Chief Financial Officer 
Constellation  
Pharmaceuticals, Inc. 

Mary L. Smith 
Vice Chairman 
The VENG Group

David P. Southwell 
Chief Executive Officer 
TScan Therapeutics, Inc. 

Glenn D. Steele, Jr.,  
M.D., Ph.D. 
Chairman 
GSteele Health Solutions

Stock Performance Graph* 

The following graph illustrates a comparison of the total cumulative stockholder return on 
the Common Stock of PTC Therapeutics’ Stock from investing on January 1, 2015 through 
December 31, 2021 in two indices: The NASDAQ Biotechnology Index (NBI) and the NASDAQ 
Composite Index (IXIC). Data for the NASDAQ Biotechnology Index (NBI) and the NASDAQ 
Composite Index (IXIC) assume reinvestment of dividends. The stockholder return shown in 
the graph below is not necessarily indicative of future performance, and we do not make or 
endorse any predictions as to future stockholder returns.

$350

$300

$250

$200

$150

$100

$50

0

Dec-15

Dec-16

Dec-17

Dec-18

Dec-19

Dec-20

Dec-21

PTCT

IXIC

NBI

*   The information contained in this Stock Performance Graph shall not be deemed “soliciting material” or  

to be “filed” with the SEC, for purposes of Section 18 of the Securities Exchange Act of 1934, as amended,  
or the Exchange Act, or otherwise subject to the liabilities under that Section, and shall not be deemed to be  
incorporated by reference into any filing of under the Securities Act of 1933 or Securities Exchange Act of 1934, 
each as amended, except to the extent that we specifically incorporate it by reference into such filing

$100 Investment  
in Stock or Index

Dec 31,  
2015

Dec 31,  
2016

Dec 31,  
2017

Dec 31,  
2018

Dec 31,  
2019

Dec 31,  
2020

Dec 31,  
2021

PTC Therapeutics, Inc. 
(PTCT)

NASDAQ Composite  
(IXIC)

NASDAQ Biotechnology 
Index (NBI)

$100

$34

$51

$106

$148

$188

$123

$100

$108

$138

$133

$179

$257

$312

$100

$78

$95

$86

$107

$134

$134

Executive Committee
Stuart W. Peltz, Ph.D. 
Founder and Chief Executive Officer

Neil Almstead, Ph.D. 
Chief Technical Operations Officer

Mark E. Boulding 
Executive Vice President  
and Chief Legal Officer

Timothy Dyer 
Senior Vice President, Global Operations and 
Chief of Staff to the Chief Executive Officer

Mary Frances Harmon 
Senior Vice President 
Corporate and Patient Relations

Emily Hill 
Chief Financial Officer

Matthew Klein, M.D., M.S., F.A.C.S. 
Chief Operating Officer

Kylie O’Keefe 
Senior Vice President, Commercial 
and Corporate Strategy

Eric Pauwels  
Chief Business Officer

Martin Rexroad 
Chief Culture and Community Officer

Hege Sollie-Zetlmayer 
Senior Vice President, Human Resources 

Christine Utter 
Senior Vice President, Chief Accounting  
Officer and Head of People Services

Ellen Welch, Ph.D. 
Chief Scientific Officer

Stockholder Information

Market Information 
PTC’s common stock trades on  
the NASDAQ Global Market under  
the ticker symbol PTCT.

Global Corporate Headquarters 
PTC Therapeutics, Inc. 
100 Corporate Court 
South Plainfield, NJ 07080

PTC Therapeutics  
International Limited 
5th Floor 
3 Grand Canal Plaza 
Grand Canal Street Upper 
Dublin D04 EE70 Ireland

Annual Meeting 
The Annual Meeting of the Stockholders 
will be held on Wednesday, June 8 at 9am.  
Due to uncertainties of the novel Covid-19 
pandemic and health restrictions,  
the meeting will be held virtually.

Transfer Agent 
American Stock Transfer 
6201 15th Avenue 
Brooklyn, NY 11219

Independent Registered  
Public Accounting Firm 
Ernst and Young
99 Wood Avenue South 
Iselin, NJ 08830

i

.

m
o
c
n
g
s
e
d
e
r
u
t
a
n
g
s
y
e

i

l
l

i

.

e
h
s
w
w
w
/
n
g
s
e
D
e
r
u
t
a
n
g
S
y
e

i

l
l

e
h
S

:

i

n
g
s
e
D
t
r
o
p
e
R

l

a
u
n
n
A

 
 
 
 
 
 
 
Global Corporate Headquarters 
PTC Therapeutics, Inc. 
100 Corporate Court 
South Plainfield, NJ 07080 USA

PTC Therapeutics International Limited 
5th Floor 
3 Grand Canal Plaza
Grand Canal Street Upper
Dublin DO4 EE70 Ireland

For more information visit  
www.ptcbio.com