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Relmada Therapeutics, Inc.

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FY2018 Annual Report · Relmada Therapeutics, Inc.
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K

☒  ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended June 30, 2018

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

For the transition period from ____________ to ___________

Commission file number: __________

Relmada Therapeutics, Inc.
(Exact name of registrant as specified in its charter)

Nevada
(State or other jurisdiction of
incorporation or organization)

45-5401931
(I.R.S. Employer
Identification No.)

750 Third Avenue, 9th Floor
New York, NY 10017
(Address of principal executive offices)(Zip Code)

(212) 547-9591
(Registrant’s telephone number, including area code)

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

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

Title of each class
Common Stock ($.001 par value)

Name of Market Where Traded
OTCQB

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 checkmark 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 and posted on its corporate Web site, if any, 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 and post such files). Yes ☒  No ☐ 

Indicate  by  check  mark  if  disclosure  of  delinquent  filers  pursuant  to  Item  405  of  Regulation  S-K  (§  229.405  of  this  chapter)  is  not
contained  herein,  and  will  not  be  contained,  to  the  best  of  registrant’s  knowledge,  in  definitive  proxy  or  information  statements
incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.  ☒

Indicate  by  check  mark  whether  the  registrant  is  a  large  accelerated  filer,  an  accelerated  filer,  a  non-accelerated  filer,  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
Emerging Growth Company

☐
☐
☐

Accelerated filer
Smaller reporting 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 is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐  No ☒

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at
which  the  common  equity  was  last  sold,  or  the  average  bid  and  asked  price  of  such  common  equity,  as  of  the  last  business  day  of  the
registrant’s most recently completed second fiscal quarter.

As  of  December  31,  2017,  the  aggregate  market  value  of  the  registrant’s  common  stock  held  by  non-affiliates  of  the  registrant  was
$9,408,840 based on the closing price as reported on the OTCQB.

As of September 28, 2018, there are 12,549,870 shares of common stock, $0.001 par value per share outstanding.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS

Item Number and Caption

Forward-Looking Statements

PART I

Business
Risk Factors

1.
1A.
1B. Unresolved Staff Comments
2.
3.
4.

Properties
Legal Proceedings
Mine Safety Disclosures

PART II

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Selected Financial Data
Management’s Discussion and Analysis of Financial Condition and Results of Operations

5.
6.
7.
7A. Quantitative and Qualitative Disclosures About Market Risk
8.
9.
9A.
9B. Other Information

Financial Statements and Supplementary Data
Changes in and Disagreements with Accountants on Accounting, and Financial Disclosure
Controls and Procedures

PART III

10.
11.
12.
13.
14.

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

PART IV

15.

Exhibits, Financial Statement Schedules

i

Page

ii

1
12
36
36
36
36

37
39
39
44
44
44
45
45

46
52
58
61
62

63

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-K (this “Report”) contains forward looking statements that involve risks and uncertainties, principally in
the sections entitled “Description of Business,” “Risk Factors,” and “Management’s Discussion and Analysis of Financial Condition and
Results  of  Operations.”  All  statements  other  than  statements  of  historical  fact  contained  in  this  Annual  Report,  including  statements
regarding future events, our future financial performance, business strategy and plans and objectives of management for future operations,
are  forward-looking  statements.  We  have  attempted  to  identify  forward-looking  statements  by  terminology  including  “anticipates,”
“believes,” “can,” “continue,” “could,” “estimates,” “expects,” “intends,” “may,” “plans,” “potential,” “predicts,” “should,” or “will” or the
negative of these terms or other comparable terminology. Although we do not make forward-looking statements unless we believe we have
a  reasonable  basis  for  doing  so,  we  cannot  guarantee  their  accuracy.  These  statements  are  only  predictions  and  involve  known  and
unknown risks, uncertainties and other factors, including the risks outlined under “Risk Factors” or elsewhere in this Annual Report, which
may  cause  our  or  our  industry’s  actual  results,  levels  of  activity,  performance  or  achievements  expressed  or  implied  by  these  forward-
looking statements. Moreover, we operate in a very competitive and rapidly changing environment. New risks emerge from time to time
and it is not possible for us to predict all risk factors, nor can we address the impact of all factors on our business or the extent to which any
factor, or combination of factors, may cause our actual results to differ materially from those contained in any forward-looking statements.
All forward-looking statements included in this document are based on information available to us on the date hereof, and we assume no
obligation to update any such forward-looking statements.

You should not place undue reliance on any forward-looking statement, each of which applies only as of the date of this Annual Report on
Form-10-K.  Before  you  invest  in  our  securities,  you  should  be  aware  that  the  occurrence  of  the  events  described  in  the  section  entitled
“Risk Factors” and elsewhere in this Annual Report could negatively affect our business, operating results, financial condition and stock
price. Except as required by law, we undertake no obligation to update or revise publicly any of the forward-looking statements after the
date of this Annual Report on Form-10-K to conform our statements to actual results or changed expectations.

ii

 
 
 
 
 
 
 
All brand names or trademarks appearing in this report are the property of their respective holders. Unless the context requires otherwise,
references  in  this  report  to  “Relmada,”  the  “Company,”  “we,”  “us,”  and  “our”  refer  to  Relmada  Therapeutics,  Inc.,  a  Nevada
corporation.

PART I

ITEM 1. BUSINESS

Business Overview

We  are  a  clinical-stage,  publicly  traded  biotechnology  company  focused  on  the  development  of  d-methadone  (dextromethadone,  REL-
1017), an N-methyl-D-aspartate (NMDA) receptor antagonist. d-methadone is a new chemical entity that potentially addresses areas of high
unmet medical need in the treatment of central nervous system (CNS) diseases and other disorders.

Our  lead  product  candidate,  d-methadone,  is  a  New  Chemical  Entity  (NCE)  being  developed  as  a  rapidly  acting,  oral  agent  for  the
treatment of depression and other potential indications. We have completed Phase I single and multiple ascending dose studies. A Phase II
study in major depressive disorder is ongoing, with first patient dosed in June 2018, and we expect to have top line results in the first half of
2019.

NMDA  receptors  are  present  in  many  parts  of  the  central  nervous  system  and  play  important  roles  in  regulating  neuronal  activity.  We
believe  that  dextromethadone  acting  as  a  NMDA  receptor  antagonist  can  have  potential  applications  in  a  number  of  disease  indications
which mitigates risk and offers significant upside.

In addition, the Company has a portfolio of three 505b2 product candidates at various stages of development. These products are: LevoCap
ER (REL-1015), an abuse resistant, sustained release dosage form of the opioid analgesic levorphanol; BuTab (oral buprenorphine, REL-
1028),  an  oral  dosage  form  of  the  opioid  analgesic  buprenorphine;  and  MepiGel  (topical  mepivacaine,  REL-1021),  an  orphan  drug
designated topical formulation of the local anesthetic mepivacaine

d-methadone (dextromethadone, REL-1017) and Treatment-Resistant Depression (TRD)

Background

In 2014, the National Institute of Mental Health (NIMH) estimated that 15.7 million adults aged 18 or older in the United  States  had  at
least  one  major  depressive  episode  in  the  past  year. According  to  data  from  nationally  representative  surveys  supported  by  NIMH,  only
about half of Americans diagnosed with major depression in a given year receive treatment. Of those receiving treatment with as many as
four different standard antidepressants, 33% of drug-treated depression patients do not achieve adequate therapeutic benefits according to
the  Sequenced  Treatment  Alternatives  to  Relieve  Depression  (STAR*D)  trial  published  in  the  American  Journal  of  Psychiatry.
Accordingly,  we  believe  that  approximately  3  million  patients  with  such  treatment-resistant  depression  are  in  need  of  new  treatment
options.

1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In addition to the high failure rate, none of the marketed products for depression can demonstrate rapid antidepressant effects and most of
the products take up to a month to show effectiveness. The urgent need for improved, faster acting antidepressant treatments is underscored
by the fact that severe depression can be life-threatening, due to heightened risk of suicide.

Recent studies have shown that ketamine, a drug known previously as an anesthetic, can lift depression in many patients within hours. Like
d-methadone, ketamine is an NMDA receptor antagonist. However, it is unlikely that ketamine itself will become a practical treatment for
most  cases  of  depression.  It  must  be  administered  through  intravenous  infusion  or  intranasally,  requiring  a  hospital  setting,  and  more
importantly  can  potentially  trigger  adverse  side  effects  including  psychedelic  symptoms  (hallucinations,  memory  defects,  panic  attacks),
nausea/vomiting, somnolence, cardiovascular stimulation and, in a minority of patients, hepatoxicity. Ketamine also hasn’t been thoroughly
studied for long-term safety and effectiveness, and the U.S. Food and Drug Administration, or FDA, hasn’t approved it to treat depression.

d-methadone Overview and Mechanism of Action

d-methadone’s mechanism of action, as a non-competitive NMDA channel blocker or antagonist, is fundamentally differentiated from all
currently  FDA-approved  antidepressants,  as  well  as  all  atypical  antipsychotics  used  adjunctively  with  standard,  FDA-approved
antidepressants.  Working  through  the  same  brain  mechanisms  as  ketamine  but  potentially  lacking  its  adverse  side  effects,  Relmada’s  d-
methadone  is  being  developed  as  a  rapidly  acting,  oral  agent  for  the  treatment  of  depression  and/or  other  potential  CNS  pathological
conditions.

In chemistry an enantiomer, also known as an optical isomer, is one of two stereoisomers that are mirror images of each other that are non-
superposable  (not  identical),  much  as  one’s  left  and  right  hands  are  the  same  except  for  being  reversed  along  one  axis.  A  racemic
compound, or racemate, is one that has equal amounts of left- and right-handed enantiomers of a chiral molecule. For racemic drugs, often
only one of a drug’s enantiomers is responsible for the desired physiologic effects, while the other enantiomer is less active or inactive.

Racemic  methadone  has  been  used  since  the  1950s  as  a  treatment  for  opioid  addiction  and  has  remained  the  primary  therapy  for  this
condition for more than 40 years. Methadone is a highly lipophilic molecule that is suitable for a variety of administration routes, with oral
bioavailability close to 80%.

As  a  single  isomer  of  racemic  methadone,  d-methadone  has  been  shown  to  possess  NMDA  antagonist  properties  with  virtually  no
traditional  opioid  or  ketamine-like  adverse  events  at  the  expected  therapeutic  doses.  In  contrast,  racemic  methadone  is  associated  with
common  opioid  side  effects  that  include  anxiety,  nervousness,  restlessness,  sleep  problems  (insomnia),  nausea,  vomiting,  constipation,
diarrhea, drowsiness, and others. It has been shown that the left (levo) isomer, l-methadone, is largely responsible for methadone’s opioid
activity, while the right (dextro) isomer, d-methadone, is much less active as an opioid while maintaining affinity for the NMDA receptor.

NMDA  receptors  are  present  in  many  parts  of  the  central  nervous  system  and  play  important  roles  in  regulating  neuronal  activity  and
promoting synaptic plasticity in brain areas important for cognitive functions such as executive function, learning and memory. Based on
these premises, d-methadone could show benefits in several different CNS indications.

d-methadone Phase 1 Clinical Safety Studies

The  safety  data  from  two  Company-funded  d-methadone  Phase  I  clinical  safety  studies  and  a  third  study  conducted  by  researchers  at
Memorial Sloan-Kettering Cancer Center indicate that d-methadone was safe and well tolerated in both healthy subjects and cancer patients
at all projected therapeutic doses tested.

In  November  2014,  Health  Canada  approved  a  Clinical  Trial Application  (“CTA”)  to  conduct  the  first  Phase  I  study  with  d-methadone.
This  was  a  Single Ascending  Dose  (“SAD”)  study  and  was  followed  by  a  Multiple Ascending  Dose  (“MAD”)  study,  both  in  healthy
volunteers. The two studies were designed to assess the safety, tolerability and pharmacokinetics of d-methadone in healthy, opioid-naïve
subjects. The SAD study included single escalating oral doses of d-methadone to determine the maximum tolerated dose, defined as the
highest  dose  devoid  of  unacceptable  adverse  events.  In  the  MAD  study,  healthy  subjects  received  daily  oral  doses  of  d-methadone  for
several  days  to  assess  its  safety,  pharmacokinetics  and  tolerability.  In  March  2015,  we  reported  that  d-methadone  demonstrated  an
acceptable safety profile with no dose limiting side effects after four cohorts were exposed to increasing higher doses. In April 2015, the
Company received clearance from Health Canada to continue with dose escalation and explore even higher single doses of d-methadone. In
June 2015, the Company successfully completed the SAD study identifying the maximum tolerated dose and subsequently received a No
Objection  Letter  (NOL)  from  Health  Canada  to  conduct  the  MAD  clinical  study  in August  2015.  The  MAD  study  was  completed  in
January 2016 and the results successfully demonstrated a potential therapeutic dosing regimen for d-methadone with a favorable side effect
and tolerability profile. The data from these studies was used to design a Phase 2a study in patients with depression.

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
d-methadone In Vivo Studies for Depression

In May 2016, we announced the results of an in vivo study showing that administration of d-methadone results in antidepressant-like effects
in a well-validated animal model of depression, known as the forced swim test (FST), providing preclinical support for its potential as a
novel treatment of depression.

According to the Journal of Visualized Experiments, the FST is based on the assumption that when placing an animal in a container filled
with water, it will first make efforts to escape by swimming or climbing, but eventually will exhibit “immobility” that may be considered to
reflect a measure of behavioral despair. This test has been extensively used because it involves the exposure of the animals to stress, which
was  shown  to  have  a  role  in  the  tendency  for  major  depression. Additionally,  the  FST  has  been  shown  to  be  influenced  by  some  of  the
factors  that  are  altered  by  or  worsen  depression  in  humans,  including  changes  in  food  consumption  and  sleep  abnormalities.  The  main
advantages of this procedure are that it is relatively easy to perform and that its results are easily and quickly analyzed. Importantly, the
FST’s  sensitivity  to  a  broad  range  of  antidepressant  drugs  makes  it  a  suitable  screening  test  and  is  one  of  the  most  important  features
leading to its high predictive validity.

In the Company’s FST study, male Sprague Dawley rats were administered single doses of placebo, ketamine, or d-methadone on day one
(after habituation; 24 hours prior to forced swim testing). At all doses tested, d-methadone significantly decreased immobility of the rats
compared to the placebo, suggesting antidepressant-like activity. In addition, the effect of d-methadone on immobility at the two highest
doses tested was larger than the effect seen with ketamine. Moreover, the effects of d-methadone in the forced swim test were not caused
by  a  stimulant  effect  on  spontaneous  locomotor  activity  of  the  rats.  Locomotor  activity  of  lab  animals  is  often  monitored  to  assess  the
behavioral effects of drugs.

In September 2017 we completed two additional in vivo studies to confirm and support the antidepressant-like effect of dextromethadone in
validated animal models, the Novelty Suppressed Feeding Test (NSFT) and the Female Urine-Sniffing test (FUST) test. The studies were
performed by Professor Ronald S. Duman, Ph.D. at Yale University School of Medicine.

For FUST, rats are first exposed to a cotton tip dipped in tap water and later exposed to another cotton tip infused with fresh female urine.
Male  behavior  was  video  recorded  and  total  time  spent  sniffing  the  cotton-tipped  applicator  is  determined.  For  NSFT,  rats  were  food
deprived for 24 hr and then placed in an open field with food pellets in the center; latency to eat is recorded in seconds. As a control, food
consumption in the home cage is quantified. Rats were administered vehicle, ketamine or d-methadone.

The results of the FUST demonstrate that administration of ketamine significantly increases the time male rats spent engaged in sniffing
female  urine  compared  to  vehicle  group.  Similarly,  a  single  dose  of  d-methadone  significantly  increased  the  time  spent  sniffing  female
urine compared to vehicle. In contrast, ketamine or d-methadone had no effect on time sniffing water, demonstrating that the effect of drug
treatment  was  specific  to  the  rewarding  effects  of  female  urine.  The  results  of  the  NSFT  demonstrate  that  a  single  dose  of  ketamine
significantly  decreases  the  latency  to  eat  in  a  novel  open  field.  Similarly,  a  single  dose  of  d-methadone  also  significantly  decreased  the
latency to enter and eat in the novel feed. In contrast, neither ketamine nor methadone influenced latency to feed in the home cage.

These findings demonstrate that ketamine and d-methadone produce rapid antidepressant actions in the FUST and NSFT, effects that are
only observed after chronic administration of an SSRI antidepressant.

A separate in vitro electrophysiology study of d-methadone was conducted using 2 subtypes of cloned human NMDA receptors.

The results of this study demonstrated functional antagonist activity with d-methadone comparable to that of both racemic ketamine and the
isomer [S]-ketamine.

Phase II Program for d-methadone in Depression

Combined with the results of our Phase I studies, the encouraging results of in vivo and in vitro studies strongly support further evaluation
of  d-methadone  in  a  Phase  II  study  as  a  rapidly  acting,  oral  agent  for  the  treatment  of  major  depressive  disorder.  Relmada  filed  an
Investigational New Drug (“IND”) application for the Phase II study with the FDA, which was accepted on January 25, 2017.

On April  13,  2017,  we  announced  that  the  FDA  granted  Fast  Track  designation  for  d-methadone  (REL-1017  dextromethadone)  for  the
adjunctive treatment of major depressive disorder. Fast Track designation is a process designed to facilitate the development and expedite
the review of drugs to treat serious conditions and fill an unmet medical need. The purpose, according to the FDA, is to get important new
drugs  to  the  patient  earlier.  Drugs  that  receive  Fast  Track  designation  may  be  eligible  for  more  frequent  meetings  and  written
communications with the FDA, accelerated review and priority approval, and rolling New Drug Application review.

On January 17, 2018 we announced that Relmada had acquired the global rights to develop and market dextromethadone for the treatment
of neurological conditions including certain rare diseases with symptoms affecting the CNS.

In February 2018 Relmada initiated its Phase II study of d-methadone in patients with major depressive disorder.

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
d-methadone (dextromethadone, REL-1017) in other indications

In addition to developing dextromethadone in major depression, Relmada is initiating work in additional indications. In particular, we have
initiated  a  preclinical  program  to  test  the  potential  efficacy  of  dextromethadone  in  Rett  syndrome.  Rett  syndrome  is  an  X-linked
neurodevelopmental  disorder  with  high  unmet  need  caused  by  Mecp2  gene  mutation.  Loss  of  Mecp2  disrupts  synaptic  function  and
structure and neuronal networks. Rett syndrome is an Orphan Disease affecting ~15,000 in U.S., primarily girls, with no approved therapy.
The disease begins with a short period of developmental stagnation, then rapid regression in language and motor skills, followed by long-
term stability.

Studies of ketamine, a NMDAR antagonist with mechanistic similarities with dextromethadone, in Rett Syndrome mouse models show that
low-dose  ketamine  acutely  reverses  multiple  disease  manifestations  and  chronic  administration  of  ketamine  improves  Rett  Syndrome
progression, providing a solid rationale to pursue this indication with dextromethadone.

Other indications that Relmada may explore in the future, potentially includes restless leg syndrome, ALS and ophthalmology.

In January 2018, we entered into an Intellectual Property Assignment Agreement (the “Assignment Agreement”) and License Agreement
(the  “License Agreement”  and  together  with  the Assignment Agreement,  the  “Agreements”)  with  Dr.  Charles  E.  Inturrisi  and  Dr.  Paolo
Manfredi  (collectively,  the  “Licensor”).  Pursuant  to  the Agreements,  Relmada  assigned  its  existing  rights,  including  patents  and  patent
applications, to d-methadone in the context of psychiatric use (the “Existing Invention”) to Licensor. Licensor then granted Relmada under
the License Agreement a perpetual, worldwide, and exclusive license to commercialize the Existing Invention and certain further inventions
regarding d-methadone in the context of other indications such as those contemplated above.

LevoCap ER (REL-1015)

LevoCap ER (REL-1015) is a novel version of a proven drug product. LevoCap ER -is an extended release, abuse deterrent, and proprietary
formulation  of  levorphanol  (levo-3-hydroxy-N-methyl-morphinan),  a  unique,  broad  spectrum  opioid  with  additional  “non-opioid”
mechanisms of action. In particular, levorphanol binds to all three opioid receptor subtypes involved in analgesia (mu, kappa, and delta), the
NMDA receptor, and the norepinephrine and serotonin reuptake pumps, whereas morphine, oxycodone, hydrocodone, and other opioids are
highly selective for the mu receptor subtype. Due to its multi-modal mechanism of action, levorphanol could achieve analgesia in patients
resistant to other strong opioids. In clinical studies, levorphanol has demonstrated a remarkably broad spectrum of analgesic activity against
many different types of pain including neuropathic pain, post-surgical pain, and chronic pain in patients refractory to other opioids.

Levorphanol is a potent opioid analgesic first introduced in the U.S. around 1953 for the treatment of moderate to severe pain where an
opioid analgesic is appropriate. Extended-release (long-acting opioid) agents may be preferable to immediate release formulations due to
better patient adherence, less dose-watching, and result in improved sleep. Both immediate- and extended-release opioids can potentially be
crushed  to  produce  concentrated  drug  with  greater  appeal  to  abusers.  Intentional  crushing  or  extracting  the  active  ingredient  from  the
extended-release dosage form by addicts and recreational drug users can destroy the timed-release mechanism and result in a rapid surge of
drug into the bloodstream for the purpose of achieving a high or euphoric feeling. Serious side effects and death have been reported from
such misuse.

4

 
 
 
 
 
 
 
 
 
 
 
 
LevoCap ER is the first product candidate utilizing SECUREL™, Relmada’s proprietary abuse deterrent extended release technology for
opioid  drugs.  SECUREL  dosage  forms  cannot  be  easily  crushed  for  inhalation  or  to  obtain  rapid  euphoria  from  high  blood  levels  when
swallowed. It is also exceedingly difficult for intravenous abusers to extract the active drug from the dosage form using common solvents,
including alcohol.

LevoCap ER can be developed under the 505(b)(2) regulatory pathway. Following an exchange of correspondence and meeting with the
FDA in January 2017, we have defined a path forward for the Phase 3 clinical study for LevoCap ER and a new drug application (“NDA”)
filing.  In  light  of  the  promising  data  generated  by  Relmada’s  d-methadone  research  program,  and  Relmada’s  focus  on  the  d-methadone
program, Relmada is currently limiting the investments in LevoCap ER.

BuTab (REL-1028)

BuTab (REL-1028) represents a novel formulation of oral, modified release buprenorphine as a potential therapeutic for both chronic pain
and opioid dependence. Buprenorphine has been widely used by the sublingual and transdermal routes of administration, but was believed
to  be  ineffective  by  the  oral  route  because  of  poor  oral  bioavailability.  We  have  completed  a  preclinical  program  to  better  define  the
pharmacokinetic  profile  of  BuTab  and  to  assess  the  time  course  of  systemic  absorption  of  buprenorphine  using  several  different  oral
modified release formulations of buprenorphine in dogs, compared to an intravenous administration. Based on the results of this work, we
obtained approval from Health Canada and initiated a Phase I pharmacokinetic study in healthy volunteers in the second quarter of 2015.
This trial was completed in the fourth quarter of 2015. The absolute bioavailability of BuTab relative to intravenous (IV) administration
exceeded  published  data  with  non-modified  buprenorphine  when  administered  orally  and  compares  favorably  with  a  currently  marketed
transdermal  patch.  There  were  no  safety  or  tolerability  issues.  The  data  generated  by  this  study  will  guide  formulation  optimization  and
inform the design of subsequent clinical pharmacology studies. BuTab can be developed under the 505(b)(2) regulatory pathway. In light of
the promising data generated by Relmada’s d-methadone research program, and Relmada’s focus on the d-methadone program, Relmada is
currently limiting the investments in BuTab.

MepiGel (REL-1021)

MepiGel  (REL-1021),  is  a  proprietary  topical  dosage  form  of  the  local  anesthetic  mepivacaine  for  the  treatment  of  painful  peripheral
neuropathies,  such  as  painful  diabetic  neuropathy,  postherpetic  neuralgia  and  painful  HIV-associated  neuropathy.  Mepivacaine  is  an
anesthetic (numbing medicine) that blocks the nerve impulses that send pain signals to the brain. It is chemically related to bupivacaine but
pharmacologically related to lidocaine. Mepivacaine is currently indicated for infiltration, nerve block and epidural anesthesia. Relmada has
received two FDA Orphan Drug Designations for mepivacaine, one each for “the treatment of painful HIV-associated neuropathy” and for
“the management of postherpetic neuralgia,” or PHN. We have selected the formulations to be advanced into clinical studies for MepiGel
after the evaluation of results from in vitro and ex vivo studies comparing various topical prototypes of mepivacaine that were conducted by
MedPharm  Ltd,  a  specialist  formulation  development  company  recognized  internationally  for  its  expertise  in  topical  and  transdermal
products. Multiple toxicology studies were successfully conducted and completed in 2015. MepiGel can be developed under the 505(b)(2)
regulatory pathway. In light of the promising data generated by Relmada’s d-methadone research program, and Relmada’s focus on the d-
methadone program, Relmada is currently limiting the investments in MepiGel.

5

 
 
 
 
 
 
 
 
 
 
Overview of the 505(b)(2) Pathway

Part of our strategy is the utilization of FDA’s 505(b)(2) new drug application process, (“NDA”) for approval. The 505(b)(2) NDA is one
of three FDA drug approval pathways and represents an appealing regulatory strategy for many companies. The pathway was created by
the  Hatch-Waxman  Amendments  of  1984,  with  505(b)(2)  referring  to  a  section  of  the  Federal  Food,  Drug,  and  Cosmetic  Act.  The
provisions of 505(b)(2) were created, in part, to help avoid unnecessary duplication of studies already performed on a previously approved
(“reference” or “listed”) drug; the section gives the FDA express permission to rely on data not developed by the NDA applicant.

A  505(b)(2)  NDA  contains  full  safety  and  effectiveness  reports  but  allows  at  least  some  of  the  information  required  for  NDA  approval,
such as safety and efficacy information on the active ingredient, to come from studies not conducted by or for the applicant. This can result
in  a  much  less  expensive  and  much  faster  route  to  approval,  compared  with  a  traditional  development  path  [such  as  505(b)(1)],  while
creating new, differentiated products with tremendous commercial value.

Overview of Orphan Drug Status

In  accordance  with  laws  and  regulations  pertaining  to  the  Regulatory Agencies,  a  sponsor  may  request  that  the  Regulatory Agencies
designate a drug intended to treat a “Rare Disease or Condition” as an “Orphan Drug.” For example, in the United States, a “Rare Disease
or Condition” is defined as one which affects less than 200,000 people in the United States, or which affects more than 200,000 people but
for which the cost of developing and making available the product is not expected to be recovered from sales of the product in the United
States. Upon the approval of the first NDA or BLA for a drug designated as an orphan drug for a specified indication, the sponsor of that
NDA or BLA is entitled to 7 years of exclusive marketing rights in the United States unless the sponsor cannot assure the availability of
sufficient quantities to meet the needs of persons with the disease. In Europe, this exclusivity is 10 years, and in Australia it is 5 years.
However, orphan drug status is particular to the approved indication and does not prevent another company from seeking approval of an
off-patent drug that has other labeled indications that are not under orphan or other exclusivities. Orphan drugs may also be eligible for
federal income tax credits for costs associated with such as the disease state, the strength and complexity of the data presented, the novelty
of the target or compound, risk-management approval and whether multiple rounds of review are required for the agency to evaluate the
submission. There is no guarantee that a potential treatment will receive marketing approval or that decisions on marketing approvals or
treatment indications will be consistent across geographic areas.

Our Corporate History and Background

We are a clinical-stage, publicly traded biotechnology company developing NCEs together with novel  versions  of  proven  drug  products
that potentially address areas of high unmet medical need in the treatment of depression and other CNS diseases.

Currently, none of our drugs have been approved for sale in the United States or elsewhere. We have no commercial products nor do we
have  a  sales  or  marketing  infrastructure.  In  order  to  market  and  sell  our  products  we  must  conduct  clinical  trials  on  patients  and  obtain
regulatory approvals from appropriate regulatory agencies, like the FDA in the United States, and similar organizations elsewhere in the
world.

We have not generated revenues and do not anticipate generating revenues for the foreseeable future. We had net loss of approximately
$8,961,000 and $6,287,000 for the years ended June 30, 2018 and June 30, 2017, respectively. At June 30, 2018, we have an accumulated
deficit of approximately $94,344,307.

Business Strategy

Our  strategy  is  to  leverage  our  considerable  industry  experience,  understanding  of  CNS  markets  and  development  expertise  to  identify,
develop  and  commercialize  product  candidates  with  significant  market  potential  that  can  fulfill  unmet  medical  needs  in  the  treatment  of
depression. We have assembled a management team along with both scientific and business advisors, including recognized experts in the
fields of depression, with significant industry and regulatory experience to lead and execute the development and commercialization of d-
methadone.

We  plan  to  further  develop  d-methadone  as  the  priority  program  for  the  Company. As  the  drug  d-methadone  is  a  NCE,  the  regulatory
pathway to approval will consist of conducting a full clinical development program. Depending on the resources available to us, we may
also  develop  REl-1028,  REl-1015,  REL-1021  via  the  505(b)(2)  development  pathway  and  also  to  gain  exclusivity  under  the  Hatch-
Waxman Act  for  new  indications  and  also  orphan  drug  designation  in  certain  indications.  We  plan  to  also  generate  intellectual  property
(“IP”) that will further protect our products from competition. We will continue to prioritize our product development activities after taking
into account the resources we have available, market dynamics and potential for adding value. We will continue to outsource development
of our products, while retaining scientific, operational and financial oversight and control.

We  intend  to  seek  and  execute  licensing  and/or  co-development  agreements  with  companies  capable  of  supporting  the  final  stage
development of the Company’s products and their subsequent commercialization in the U.S. and international markets.

6

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
We may in-license late-stage or approved drugs to accelerate the pathway to become a fully integrated biopharmaceutical company with
commercial capability. Alternatively, we might consider a trade sale of our products or the entire company if we deem that it is in the best
interests of our shareholders.

Market Opportunity

We believe that the market for addressing areas of high unmet medical need in the treatment of CNS diseases will continue to be large for
the foreseeable future and that it will represent a sizable revenue opportunity for Relmada. For example, the World Health Organization
(“WHO”) has estimated that CNS diseases affect nearly 2 billion people globally, making up approximately 40% of total disease burden
(based on disability adjusted life years), compared with 13% for cancer and 12% for cardiovascular disease. We also believe that each of
our  product  candidates  is  designed  to  have  value  added  features  that  will  provide  product  related  competitive  advantages  versus  the
existing drugs available on the market.

The depression treatment market is segmented on the basis of antidepressants drugs, devices, and therapies. Antidepressants are the largest
and  most  popular  market  segment. According  to  Research  and  Markets,  every  year  more  than  5  billion  antidepressant  prescriptions  are
written  globally.  The  antidepressants  segment  consists  of  large  pharmaceutical  and  generic  companies,  such  as  Eli  Lily,  Pfizer,
GlaxoSmithKline  and  Forest  Laboratories.  Some  of  the  popular  drugs  produced  by  these  companies  are  Cymbalta®  (Eli  Lily)  and
Effexor® (Pfizer) and Pristiq® (Pfizer).

Intellectual Property Portfolio and Market Exclusivity

We  have  secured  three  Orphan  Drug  Designations  from  the  FDA:  1)  d-methadone  for  “the  treatment  of  postherpetic  neuralgia”;  2)
MepiGel  for  “the  treatment  of  painful  HIV-associated  neuropathy”;  and  MepiGel  for  “the  management  of  postherpetic  neuralgia.”  Each
would, upon NDA approval, carry 7-year FDA Orphan Drug marketing exclusivity. In the European Union, some of our products may be
eligible up to 10 years of market exclusivity, which  includes  8  years  data  exclusivity  and  2  years  market  exclusivity.  In  addition  to  any
granted patents, our products will be eligible for market exclusivity to run concurrently with the term of the patent for 3 years in the U.S.
(Hatch Waxman plus pediatric exclusivity) and up to 10 years of in the E.U. We believe an extensive intellectual property estate of several
patents will protect our technology and products once our patent applications for our products are approved.

The following is a summary of our patents and patent applications:

Levorphanol: These patents and patent applications cover the Levorphanol product.

US  Patent  No.  9,125,833,  filed  4/28/08,  granted  on  9/8/15.  Multimodal  Abuse  Resistant  and  Extended  Release  Opioid  Formulations.
Owned  by  Relmada.  Estimated  expiry  in  2030.  This  patent  covers  the  SECUREL  technology  platform  and  Relmada’s  lead  product
candidate, LevoCap ER (REL-1015, levorphanol extended-release, abuse deterrent capsules) as well as providing additional coverage for
multiple opioid molecules that are prone to abuse.

EU  patent  No.  2,448,406,  filed  2/26/10,  granted  on  4/20/16.  Extended  Release  Oral  Pharmaceutical  Compositions  of  3-Hydroxy-N-
Methylmorphinan and Method of Use. Owned by Relmada. Estimated expiry in 2030.

Patent application 12/223.327 filed 1/29/07, Abuse Resistant and Extended Release Formulations and Method of Use Thereof. Cover US.
Owned by Relmada. Currently pending.

Patent application 13/320,989 filed 2/26/10 Extended Release Oral Pharmaceutical Compositions of 3-Hydroxy-N-Methylmorphinan and
Method of Use. Owned by Relmada. Currently pending.

d-methadone: These patents and patent application cover the d-methadone product.

U.S. Patent No. 9,468,611 issued on 10/18/2016 (filed 3/14/2013), “D-Methadone for the Treatment of Psychiatric Symptoms.” Owned by
Relmada. Estimated expiry in 2032.

U.S.  Patent  No.  9,855,226  issued  on  1/2/2018  (filed  7/7/2016),  “D-Methadone  for  the  Treatment  of  Psychiatric  Symptoms.”  Owned  by
Relmada. Estimated expiry in 2032.

U.S. Patent Application No. 15/884,915 (filed 1/31/2018), “Compounds for the treatment or prevention of disorders of the Nervous system
and  symptoms  and  manifestations  thereof,  and  for  cyto-protection  against  diseases  and  aging  of  cells  and  symptoms  and  manifestations
thereof.”

7

 
 
  
 
  
   
 
  
 
 
 
 
 
 
 
 
 
 
 
 
Australian  Patent  No.  2013323645  issued  on  2/15/2018  (filed  9/25/2013),  “D-Methadone  for  the  Treatment  of  Psychiatric  Symptoms.”
Owned by Relmada. Estimated expiry in 2032.

European  Patent  No.  2,906,209  granted  on  6/20/2018  (filed  9/25/2013),  “D-Methadone  for  the  Treatment  of  Psychiatric  Symptoms.”
Owned by Relmada. Estimated expiry in 2032.

Australian Patent Application No. 2017276189 (filed 9/25/2013), “D-Methadone for the Treatment of Psychiatric Symptoms.” Owned by
Relmada.

Canadian  Patent Application  No.  2,893,238  (filed  9/25/2013),  “D-Methadone  for  the  Treatment  of  Psychiatric  Symptoms.”  Owned  by
Relmada.

Chinese Patent Application No. 201380061197.3 (filed 9/25/2013), “D-Methadone for the Treatment of Psychiatric Symptoms.” Owned by
Relmada. Currently allowed and awaiting issuance.

Hong Kong Patent Application No. 16101841.1 (filed 9/25/2013), “D-Methadone for the Treatment of Psychiatric Symptoms.” Owned by
Relmada. Currently allowed and awaiting issuance.

Indian Patent Application No. 3481/DELNP/2015 (filed 9/25/2013), “D-Methadone for the Treatment of Psychiatric Symptoms.” Owned
by Relmada.

South  Korean  Patent  Application  No.  2017-7036888  (filed  9/25/2013),  “D-Methadone  for  the  Treatment  of  Psychiatric  Symptoms.”
Owned by Relmada.

International  (PCT)  Patent  Application  No.  PCT/US2018/16159  (filed  1/31/2018),  “Compounds  for  the  treatment  or  prevention  of
disorders of the Nervous system and symptoms and manifestations thereof, and for cyto-protection against diseases and aging of cells and
symptoms and manifestations thereof.”

Taiwanese Patent Application No. 107108987 (filed 3/16/2018), “Compounds for the treatment or prevention of disorders of the Nervous
system  and  symptoms  and  manifestations  thereof,  and  for  cyto-protection  against  diseases  and  aging  of  cells  and  symptoms  and
manifestations thereof.”

Buprenorphine: This patent application covers the buprenorphine product.

Patent  application  12/989,209  filed  3/9/09,  Oral  Pharmaceutical  Compositions  of  Buprenorphine  and  Method  of  Use  cover  US.  EP
9719755.2 covers EU. Owned by Relmada. Both are currently pending. 

Mepivacaine: These patents and patent applications cover the Mepivacaine product. 

Canadian  Patent  No.  2,796,575  issued  on  5/15/2018  (filed  4/13/2011),  “Dermal  Pharmaceutical  Compositions  of  1-Methyl-2,6-
Pipecoloxylidide and Method of Use.” Owned by Relmada. Estimated expiry in 2030.

Chinese  Patent  No.  103491778  issued  on  5/31/2017  (filed  4/13/2011),  “Dermal  Pharmaceutical  Compositions  of  1-Methyl-2,6-
Pipecoloxylidide and Method of Use.” Owned by Relmada. Estimated expiry in 2030.

Japanese  Patent  No.  5927506  issued  on  5/13/2016  (filed  4/13/2011),  “Dermal  Pharmaceutical  Compositions  of  1-Methyl-2,6-
Pipecoloxylidide and Method of Use.” Owned by Relmada. Estimated expiry in 2030.

8

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
U.S.  Patent Application  No.  13/641,240  (filed  4/13/2011),  “Dermal  Pharmaceutical  Compositions  of  1-Methyl-2,6-Pipecoloxylidide  and
Method of Use.” Owned by Relmada.

Australian Patent Application No. 2016259348 (filed 4/13/2011), “Dermal Pharmaceutical Compositions of 1-Methyl-2,6-Pipecoloxylidide
and Method of Use.” Owned by Relmada.

European Patent Application No. 11769549.4 (filed 4/13/2011), “Dermal Pharmaceutical Compositions of 1-Methyl-2,6-Pipecoloxylidide
and Method of Use.” Owned by Relmada.

Indian  Patent  Application  No.  9424/CHENP/2012  (filed  4/13/2011),  “Dermal  Pharmaceutical  Compositions  of  1-Methyl-2,6-
Pipecoloxylidide and Method of Use.” Owned by Relmada.

South  Korean  Patent  Application  No.  2015-7006794  (filed  4/13/2011),  “Dermal  Pharmaceutical  Compositions  of  1-Methyl-2,6-
Pipecoloxylidide and Method of Use.” Owned by Relmada.

Key Strengths

We believe that the key elements for our market success include:

● Highly-compelling lead product opportunity, dextromethadone currently in Phase 2 trial for treatment of Major Depressive Disorder

(MDD)

● De-risked program following successful extensive Phase 1 safety studies and strong efficacy signal in depression established in three

independent animal models

● Significant potential in additional multiple indications in underserved markets with large patient population and rare diseases such

as Restless Rett Syndrome and Rett Syndrome.

● Scientific support of leading experts: Our scientific advisors include clinicians and scientists who are affiliated with a number of

highly regarded medical institutions such as Harvard, Cornell, Yale, Penn and John Hopkins Universities

● Substantial IP portfolio and market protection: approved and filed patent applications provide protection beyond 2030.  In addition,
some of our drugs, including dextromethadone have also been designated as Orphan Drugs by the FDA, thereby providing seven
years of market exclusivity at launch.

Competition Overview

The  pharmaceutical  and  biotechnology  industry  is  characterized  by  intense  competition,  rapid  product  development  and  technological
change. Competition is intense among manufacturers of prescription pharmaceuticals and other product areas where we may develop and
market  products  in  the  future.  Most  of  our  competitors  are  large,  well-established  pharmaceutical  or  healthcare  companies  with
considerably greater financial, marketing, sales and technical resources than are available to us. Additionally, many of our competitors have
research and development capabilities that may allow such competitors to develop new or improved products that may compete with our
products. Our products could be rendered obsolete or made uneconomical by the development of new products.

Regarding our competitive position in the industry, none of our products have been approved for sale.

Currently, there are no FDA-approved therapies for TRD with the mechanism of action of d-methadone. However, products approved for
other  indications,  for  example,  low  doses  of  the  anesthetic  ketamine,  are  being  or  may  be  increasingly  used  off-label  for  treating
depression, as well as other CNS indications for which d-methadone may have therapeutic potential. Additionally, other treatment options,
such psychotherapy and electroconvulsive therapy, are sometimes used instead of and before antidepressant medications to treat patients
with TRD.

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In  the  field  of  new  generation  antidepressants  focused  on  specifically  blocking  the  NMDA  receptor  channel,  our  principal  competitor  is
intranasal esketamine, an isomer of ketamine, developed by Johnson & Johnson subsidiary Janssen Pharmaceuticals with a US NDA filed
in  September  2018.  Other  potential  competitors  focused  on  modulation  of  the  NMDA  receptor  at  its  glycine  co-agonist  site  include
Allergan plc, which is developing rapastinel (formerly GLYX-13) for treatment-resistant major depressive disorder (“MDD”). On August
28, 2015, Allergan acquired rapastinel from Naurex, Inc. in an all-cash transaction of $571.7 million, plus future contingent payments up to
$1.15 billion. Rapastinel is a modified peptides and is only administered intravenously. VistaGen Therapeutics, Inc. is developing AV-101,
an orally available prodrug candidate that gains access to the CNS after systemic administration and is rapidly converted in the brain into its
active  metabolite,  7-chlorokynurenic  acid  (7-Cl-KYNA),  a  well-characterized,  potent  and  highly  selective  antagonist  of  the  NMDA
receptor at the glycine co-agonist site. A Phase 2a clinical study of AV-101 in approximately 25 subjects with treatment-resistant MDD is
being  conducted  and  funded  by  the  U.S.  National  Institute  of  Mental  Health  (NIMH)  under  a  February  2015  Cooperative  Research  and
Development  Agreement  (“CRADA”)  with  the  NIMH.  Vistagen  is  currently  conducting  a  second  multicenter  Phase  2  study  for  the
adjunctive use of oral AV-101 for MDD in patients with an inadequate response to standard antidepressant therapy.

Government Regulation

Governmental  authorities  in  the  United  States  and  other  countries  extensively  regulate,  among  other  things,  the  research,  development,
testing,  manufacture,  labeling,  promotion,  advertising,  distribution  and  marketing  of  active  pharmaceutical  ingredients,  excipients,
controlled substances and finished pharmaceutical products such as those being developed by Relmada.

In  the  United  States,  the  FDA  regulates  such  products  under  the  Federal  Food,  Drug  and  Cosmetic  Act  (“FDCA”),  as  amended  and
regulations pursuant to the FDCA.

The U.S. Drug Enforcement Agency (“DEA”), a division of the Department of Justice, administers the federal Controlled Substances Act
(“CSA”)  of  1970,  as  amended.  The  CSA  imposes  various  registration,  record-keeping  and  reporting  requirements,  procurement  and
manufacturing quotas, import and export controls, labeling and packaging requirements, security controls, and a restriction on prescription
refills on certain pharmaceutical products.

To meet its responsibilities, the DEA conducts periodic inspections of registered establishments that handle controlled substances. Failure
of  companies  to  maintain  compliance,  particularly  as  manifested  in  loss  or  diversion,  can  result  in  regulatory  action  including  civil  and
criminal  penalties,  refusal  to  renew  necessary  registrations,  or  initiating  proceedings  to  revoke  those  registrations.  If  a  manufacturer  or
distributor  has  its  registration  revoked,  it  can  no  longer  lawfully  possess  or  distribute  controlled  substances  meaning  effectively  that  the
operations of such an organization must cease with respect to controlled substances. In certain circumstances, violations also can lead to
criminal proceedings.

Most  states  impose  similar  controls  over  controlled  substances  under  state  law  as  regulated  by  the  Board  of  Pharmacy  or  other  state
regulatory authorities.

The  U.S.  Federal  Trade  Commission  (“FTC”)  and  the  Office  of  the  Inspector  General  of  the  U.S.  Department  of  Health  and  Human
Services (“HHS”) also regulate certain pharmaceutical marketing practices. Thus, reimbursement practices of the HHS covering medicine
and medical services are important to the success of our products.

We  are  also  subject  to  United  States  regulation  under  the  Controlled  Substances  Act  (“CSA”).  Drug  Enforcement  Administration
regulations  require  Scheduled  II  controlled  substances  to  be  manufactured  in  the  United  States  if  the  products  are  to  be  marketed  in  the
United States. Our only products that contain Schedule II controlled substances are LevoCap ER and d-methadone. We are in the process
of transferring all third party manufacturing of these products to the United States, and we intend to comply with this CSA requirement.

We are also subject to numerous federal, state and local laws relating to such matters as safe working conditions, manufacturing practices,
environmental protection, fire hazard control, and disposal of hazardous or potentially hazardous substances.

10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Failure to comply with applicable FDA, DEA, FTC, HHS and other federal and state regulations and requirements, both before and after
drug  approval  may  subject  us  to  administrative  and  judicial  sanctions,  such  as  a  delay  in  approving  or  refusal  by  the  FDA  to  approve
pending applications, warning letters, product recalls, product seizures, total or partial suspension of production or distribution, injunctions,
fines and/or criminal prosecution.

Please see “Company Overview” above for a status of our drug development.

U.S. Food and Drug Administration Regulation

Our  research,  development  and  clinical  programs,  as  well  as  our  manufacturing  and  marketing  operations,  are  subject  to  extensive
regulation in the United States and other countries. Most notably, all of our products sold in the United States are subject to the FDCA as
implemented and enforced by the FDA. Certain of our product candidates in the United States require FDA pre-marketing approval of an
NDA  pursuant  to  21  C.F.R.  §  314.  Foreign  countries  may  require  similar  or  more  onerous  approvals  to  manufacture  or  market  these
products.

Failure by us or by our suppliers to comply with applicable regulatory requirements can result in enforcement action by the FDA, the DEA
or  other  regulatory  authorities,  which  may  result  in  sanctions  including,  but  not  limited  to:  untitled  letters,  warning  letters,  fines,
injunctions, consent decrees and civil penalties; customer notifications or repair, replacement, refunds, recall, detention or seizure of our
products; operating restrictions or partial suspension or total shutdown of production; refusing or delaying our requests for NDA premarket
approval  of  new  products  or  modified  products;  withdrawing  NDA  approvals  that  have  already  been  granted;  refusal  to  grant  export
approval for our products; or criminal prosecution.

Corporate Information

Our principal executive office is located at 750 Third Avenue, 9th Floor, New York, New York 10017 and our telephone number is (212)
547-9591. Our website address is www.relmada.com. The information contained in, or that can be accessed through, our website is not part
of,  and  is  not  incorporated  in,  this  Annual  Report.  The  information  contained  therein  or  connected  thereto  shall  be  deemed  to  be
incorporated into this 10-K which it forms a part.

Employees

As  of  June  30,  2018,  we  have  three  (3)  full-time  employees  and  no  part-time  employees.  None  of  these  employees  are  covered  by  a
collective bargaining agreement, and we believe our relationship with our employees is good. We also engage consultants on an as-needed
basis to supplement existing staff. 

Available Information

Reports  we  file  with  the  SEC  pursuant  to  the  Exchange Act  of  1934,  as  amended  (the  “Exchange Act”),  including  annual  and  quarterly
reports, and other reports we file, can be inspected and copied at the public reference facilities maintained by the SEC at 100 F Street NE,
Washington, D.C. 20549.

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 1A. RISK FACTORS

RISK FACTORS

An investment in our common stock involves a high degree of risk. You should carefully consider the risks described below, together with
all of the other information included in this report, before making an investment decision. If any of the following risks actually occurs, our
business,  financial  condition  or  results  of  operations  could  suffer.  In  that  case,  the  trading  price  of  our  shares  of  common  stock  could
decline, and you may lose all or part of your investment. You should read the section entitled “Forward-Looking Statements” above for a
discussion of what types of statements are forward-looking statements, as well as the significance of such statements in the context of this
Annual Report.

Risk Related to Our Business

Our product candidates are in early stages of clinical testing.

Our product candidates are still in the early stages of clinical testing. None has gone beyond the Phase I/Phase IIa stage and FDA approval
requires that a drug candidate complete a Phase III study program, to test the safety and efficacy of the drug candidate on a large sample of
patients. The timeline between a Phase I study and a Phase III study and subsequent filing of a NDA can be several years. We will need to
commit substantial time and additional resources to conducting further nonclinical studies and clinical trials before we can submit an NDA
with respect to any of these product candidates. We cannot predict with any certainty if or when we might submit an NDA for regulatory
approval of any of our product candidates.

We have generated no revenue from commercial sales to date and our future profitability is uncertain.

We have a limited operating history and our business is subject to all of the risks inherent in the establishment of a new business enterprise.
Our  likelihood  of  success  must  be  considered  in  light  of  the  problems,  expenses,  difficulties,  complications  and  delays  frequently
encountered in connection with this. Since we began our business, we have focused on research, development and clinical trials of product
candidates, and have incurred significant losses since inception and generated no product revenues. If we continue to incur operating losses
and fail to become a profitable company, we may be unable to continue our operations. We expect to continue to operate at a net loss for at
least  the  next  several  years  as  we  continue  our  research  and  development  efforts,  continue  to  conduct  clinical  trials  and  develop
manufacturing, sales, marketing and distribution capabilities. There can be no assurance that the products under development by us will be
approved  for  sales  in  the  US  or  elsewhere.  Furthermore,  there  can  be  no  assurance  that  if  such  products  are  approved  they  will  be
successfully commercialized, and the extent of our future losses and the timing of our profitability are highly uncertain.

International commercialization of our product candidates faces significant obstacles.

We  may  plan  to  commercialize  some  of  our  products  internationally  through  collaborative  relationships  with  foreign  partners.  We  have
limited foreign regulatory, clinical and commercial resources. Future partners are critical to our international success. We may not be able
to  enter  into  collaboration  agreements  with  appropriate  partners  for  important  foreign  markets  on  acceptable  terms,  or  at  all.  Future
collaborations  with  foreign  partners  may  not  be  effective  or  profitable  for  us.  We  will  need  to  obtain  approvals  from  the  appropriate
regulatory, pricing and reimbursement authorities to market any of our proposed products internationally, and we may be unable to obtain
foreign  regulatory  approvals.  Pursuing  foreign  regulatory  approvals  will  be  time-consuming  and  expensive.  The  regulations  can  vary
among  countries  and  foreign  regulatory  authorities  may  require  different  or  additional  clinical  trials  than  we  conducted  to  obtain  FDA
approval for our product candidates. In addition, adverse clinical trial results, such as death or injury due to side effects, could jeopardize
not  only  regulatory  approval,  but  if  approval  is  granted,  may  also  lead  to  marketing  restrictions.  Our  product  candidates  may  also  face
foreign regulatory requirements applicable to controlled substances.

We need to raise additional capital to operate our business.

We are a company focused on product development and have not generated any product revenues to date. Until, and if, we receive approval
from the FDA and other regulatory authorities for our product candidates, we cannot sell our drugs and will not have product revenues.
Therefore, for the foreseeable future, we will have to fund all of our operations and capital expenditures from the net proceeds of future
offerings and grants. Our actual capital requirements will depend on many factors. If we experience unanticipated cash requirements, we
may need to seek additional sources of financing, which may not be available on favorable terms, if at all. If we do not succeed in raising
additional funds on acceptable terms, we may be unable to complete planned nonclinical studies and clinical trials or obtain approval of our
product  candidates  from  the  FDA  and  other  regulatory  authorities.  In  addition,  we  could  be  forced  to  discontinue  product  development,
reduce or forego sales and marketing efforts and attractive business opportunities, or discontinue operations.

12

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We have a history of losses and we may never achieve or sustain profitability.

We  have  incurred  substantial  losses  since  our  inception,  and  we  may  not  achieve  profitability  for  the  foreseeable  future,  if  at  all.  Since
inception, we have an accumulated deficit of approximately $94,3 million at June 30, 2018. The Company has cash and cash equivalents of
approximately  $2.2  million  at  June  30,  2018.  Even  if  we  succeed  in  developing  and  commercializing  one  or  more  of  our  product
candidates, we expect to incur substantial net losses and negative cash flows for the foreseeable future due in part to increasing research
and  development  expenses,  including  clinical  trials,  and  increasing  expenses  from  leasing  additional  facilities  and  hiring  additional
personnel. As a result, we will need to generate significant revenues in order to achieve and maintain profitability. We may not be able to
generate these revenues or achieve profitability in the future. Even if we do achieve profitability, we may not be able to sustain or increase
profitability. 

We have a limited operating history upon which to base an investment decision.

Our limited operating history may limit your ability to evaluate our prospects due to our limited historical financial data and our unproven
potential  to  generate  profits.  You  should  evaluate  the  likelihood  of  financial  and  operational  success  in  light  of  the  risks,  uncertainties,
expenses and difficulties associated with an early-stage business, many of which may be beyond our control, including:

● our potential inability to continue to undertake preclinical studies, pharmaceutical development and clinical trials,

● our potential inability to obtain regulatory approvals, and

● our potential inability to manufacture, sell and market our products.

Our  operations  have  been  limited  to  organizing  and  staffing,  on  a  limited  basis,  our  company,  acquiring,  developing  and  securing  our
proprietary  technology  and  undertaking  preclinical  studies  and  early  stage  clinical  trials  of  our  principal  product  candidates.  These
operations provide a limited basis for you to assess our ability to commercialize our product candidates and the advisability of investing in
our common stock.

If we fail to obtain the capital necessary to fund our operations, we will be unable to continue or complete our product development and
you will likely lose your entire investment.

The Company has cash and cash equivalents of approximately $2.2 million at June 30, 2018, which will not be sufficient to capitalize the
development  and  commercialization  of  d-methadone  and  we  will  need  to  continue  to  seek  capital  from  time  to  time  to  continue  the
development and to acquire and develop other product candidates. Our first product is not expected to be commercialized until at least 2023
and the revenues it will generate may not be sufficient to fund our ongoing operations. Accordingly, we believe that we will need to raise
substantial additional capital to fund our continuing operations and the development and commercialization of our product candidates in or
before  the  end  of  calendar  year  2018.  Our  business  or  operations  may  change  in  a  manner  that  would  consume  available  funds  more
rapidly  than  anticipated  and  substantial  additional  funding  may  be  required  to  maintain  operations,  fund  expansion,  develop  new  or
enhanced  products,  acquire  complementary  products,  business  or  technologies  or  otherwise  respond  to  competitive  pressures  and
opportunities, such as a change in the regulatory environment or a change in preferred depression treatment modalities. In addition, we may
need to accelerate the growth of our sales capabilities and distribution beyond what is currently envisioned and this would require additional
capital. However, we may not be able to secure funding when we need it or on favorable terms. If we cannot raise adequate funds to satisfy
our capital requirements, we will have to delay, scale-back or eliminate our research and development activities, clinical studies or future
operations.  We  may  also  be  required  to  obtain  funds  through  arrangements  with  collaborators,  which  arrangements  may  require  us  to
relinquish rights to certain technologies or products that we otherwise would not consider relinquishing, including rights to future product
candidates  or  certain  major  geographic  markets.  We  may  further  have  to  license  our  technology  to  others.  This  could  result  in  sharing
revenues which we might otherwise retain for ourselves. Any of these actions may harm our business, financial condition and results of
operations.

The  amount  of  capital  we  may  need  depends  on  many  factors,  including  the  progress,  timing  and  scope  of  our  product  development
programs;  the  progress,  timing  and  scope  of  our  nonclinical  studies  and  clinical  trials;  the  time  and  cost  necessary  to  obtain  regulatory
approvals; the time and cost necessary to further develop manufacturing processes and arrange for contract manufacturing; our ability to
enter into and maintain collaborative, licensing and other commercial relationships; and our partners’ commitment of time and resource to
the development and commercialization of our products.

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We have limited access to the capital markets and even if we can raise additional funding, we may be required to do so on terms that are
dilutive to you.

We  have  limited  access  to  the  capital  markets  to  raise  capital.  The  capital  markets  have  been  unpredictable  in  the  recent  past  for
unprofitable companies such as ours. In addition, it is generally difficult for companies to raise capital under current market conditions. The
amount of capital that a company such as ours is able to raise often depends on variables that are beyond our control. As a result, we may
not be able to secure financing on terms attractive to us, or at all. If we are able to consummate a financing arrangement, the amount raised
may not be sufficient to meet our future needs. If adequate funds are not available on acceptable terms, or at all, our business, results of
operations, financial condition and our continued viability will be materially adversely affected.

Our license agreement for our product detramethadone could terminate under certain circumstances.

In January 2018, we entered into an Intellectual Property Assignment Agreement (the “Assignment Agreement”) and License Agreement
(the  “License Agreement”  and  together  with  the Assignment Agreement,  the  “Agreements”)   with  Dr.  Charles  E.  Inturrisi  and  Dr.  Paolo
Manfredi  (collectively,  the  “Licensor”).  Pursuant  to  the Agreements,  Relmada  assigned  its  existing  rights,  including  patents  and  patent
applications, to d-methadone in the context of psychiatric use (the “Existing Invention”) to Licensor. Licensor then granted Relmada under
the License Agreement a perpetual, worldwide, and exclusive license to commercialize the Existing Invention and certain further inventions
regarding d-methadone in the context of neurological and other uses. In consideration of the rights granted to Relmada under the License
Agreement,  Relmada  will  pay  Licensor  an  upfront,  non-refundable  license  fee  of  $180,000.  Additionally,  Relmada  will  pay  Licensor
$45,000 every three months until the earliest to occur of the following events: (i) the first commercial sale of a licensed product anywhere
in the world, (ii) the expiration or invalidation of the last to expire or be invalidated of the patent rights anywhere in the world, or (iii) the
termination of the License Agreement. Relmada will also pay Licensor tiered royalties with a maximum rate of 2%, decreasing to 1.75%,
and 1.5% in certain circumstances, on net sales of licensed products covered under the License Agreement. Relmada will also pay Licensor
tiered payments up to a maximum of 20%, and decreasing to 17.5%, and 15% in certain circumstances, of all consideration received by
Relmada  for  sublicenses  granted  under  the  License  Agreement.  The  License  Agreement  may  terminate  under  certain  circumstances,
including  bankruptcy,  failure  to  perform  certain  covenants  (including,  but  not  limited,  to  payment  obligations  and  certain  key  man
provisions regarding our CEO), and invalidation or unenforceability of patent rights.

14

 
 
 
 
 
 
 
 
Risks Related to Clinical and Regulatory Matters

If  we  or  our  potential  collaborators  fail  to  obtain  the  necessary  regulatory  approvals,  or  if  such  approvals  are  limited,  we  and  our
potential collaborators will not be allowed to commercialize our drug candidates, and we will not generate product revenues.

Satisfaction  of  all  regulatory  requirements  for  commercialization  of  a  drug  candidate  typically  takes  many  years,  is  dependent  upon  the
type,  complexity  and  novelty  of  the  drug  candidate,  and  requires  the  expenditure  of  substantial  resources  for  research  and  development.
Our research and clinical approaches may not lead to drugs that the FDA considers safe for humans and effective for indicated uses we are
studying.  The  FDA  may  require  additional  studies,  in  which  case  we  or  our  collaborators  would  have  to  expend  additional  time  and
resources  and  would  likely  delay  the  date  of  potentially  receiving  regulatory  approval.  The  approval  process  may  also  be  delayed  by
changes in government regulation, future legislation or administrative action or changes in FDA policy that occur prior to or during our
regulatory review. Delays in obtaining regulatory approvals would:

● delay commercialization of, and product revenues from, our drug candidates; and

● diminish the competitive advantages that we may have otherwise enjoyed, which would have an adverse effect on our operating

results and financial condition.

Even if we or our collaborators comply with all FDA regulatory requirements, our drug candidates may never obtain regulatory approval. If
we or our collaborators fail to obtain regulatory approval for any of our drug candidates we will have fewer commercial products, if any,
and  corresponding  lower  product  revenues,  if  any.  Even  if  our  drug  candidates  receive  regulatory  approval,  such  approval  may  involve
limitations on the indications and conditions of use or marketing claims for our products. Further, later discovery of previously unknown
problems or adverse events could result in additional regulatory restrictions, including withdrawal of products. The FDA may also require
us or our collaborators to commit to perform lengthy Phase IV post-approval clinical efficacy or safety studies. Our expending additional
resources on such trials would have an adverse effect on our operating results and financial condition.

In jurisdictions outside the United States, we or our collaborators must receive marketing  authorizations  from  the  appropriate  regulatory
authorities  before  commercializing  our  drugs.  Regulatory  approval  processes  outside  the  United  States  generally  include  all  of  the
aforementioned requirements and risks associated with FDA approval.

If we or our collaborators are unable to design, conduct and complete clinical trials successfully, our drug candidates will not be able to
receive regulatory approval.

In order to obtain FDA approval for any of our drug candidates, we or our collaborators must submit to the FDA an NDA that demonstrates
with  substantive  evidence  that  the  drug  candidate  is  both  safe  and  effective  in  humans  for  its  intended  use.  This  demonstration  requires
significant research and animal tests, which are referred to as preclinical studies, as well as human tests, which are referred to as clinical
trials.

Results from Phase I clinical programs may not support moving a drug candidate to Phase II or Phase III clinical trials. Phase III clinical
trials  may  not  demonstrate  the  safety  or  efficacy  of  our  drug  candidates.  Success  in  preclinical  studies  and  early  clinical  trials  does  not
ensure  that  later  clinical  trials  will  be  successful.  Results  of  later  clinical  trials  may  not  replicate  the  results  of  prior  clinical  trials  and
preclinical studies. Even if the results of Phase III clinical trials are positive, we or our collaborators may have to commit substantial time
and  additional  resources  to  conducting  further  preclinical  studies  and  clinical  trials  before  obtaining  FDA  approval  for  any  of  our  drug
candidates.

Clinical  trials  are  very  expensive  and  difficult  to  design  and  implement,  in  part  because  they  are  subject  to  rigorous  requirements.  The
clinical trial process also consumes a significant amount of time. Furthermore, if participating patients in clinical trials suffer drug-related
adverse reactions during the course of such clinical trials, or if we, our collaborators or the FDA believe that participating patients are being
exposed  to  unacceptable  health  risks,  such  clinical  trials  will  have  to  be  suspended  or  terminated.  Failure  can  occur  at  any  stage  of  the
clinical trials, and we or our collaborators could encounter problems that cause abandonment or repetition of clinical trials.

Our clinical trials and our future clinical trials for dextromethadone measure clinical symptoms, such as depression that are not biologically
measurable. The success in clinical trials depends on reaching statistically significant changes in  patients’  symptoms  based  on  clinician-
rated scales. Due in part to a lack of consensus on standardized processes for assessing clinical outcomes, these scores may or may not be
reliable, useful or acceptable to regulatory agencies.

We have no history of developing drug candidates. We do not know whether any of our planned clinical trials will result in marketable
drugs.

15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
In addition, completion of clinical trials can be delayed by numerous factors, including:

● delays in identifying and agreeing on acceptable terms with prospective clinical trial sites;

● slower than expected rates of patient recruitment and enrollment;

● unanticipated patient dropout rates;

● increases in time required to complete monitoring of patients during or after participation in a clinical trial; and

Any of these delays could significantly impact the timing, approval and commercialization of our drug candidates and could significantly
increase our overall costs of drug development.

Even if clinical trials are completed as planned, their results may not support expectations or intended marketing claims. The clinical trials
process may fail to demonstrate that our drug candidates are safe and effective for indicated uses. Such failure would cause us to abandon a
drug candidate and could delay development of other drug candidates.

With respect to the Phase 2a clinical trial, these discussions are not binding obligations on the part of regulatory authorities.

Regulatory authorities may revise previous guidance or decide to ignore previous guidance at any time during the course of our clinical
activities or after the completion of our clinical trials. Even with successful clinical safety and efficacy data, including such data from a
clinical trial conducted pursuant to an SPA, we or our collaborators may be required to conduct additional, expensive clinical trials to obtain
regulatory approval.

We may not receive royalty or milestone revenue under our collaboration and license agreements for several years, or at all.

Certain of our license agreements provide for payments on achievement of development or commercialization milestones and for royalties
on product sales. However, because none of our drug candidates has been approved for commercial sale, many of our drug candidates are
at early stages of development and drug development entails a high risk of failure, we may never realize much of the milestone revenue
provided for in our collaboration and license agreements and we do not expect to receive any royalty revenue for several years, if at all.
Similarly, drugs we select to commercialize ourselves or partner for later stage co-development and commercialization may not generate
revenue for several years, or at all.

Developments by competitors may establish standards of care that affect our ability to conduct our clinical trials as planned.

Changes in standards related to clinical trial design could affect our ability to design and conduct clinical trials as planned. For example,
regulatory  authorities  may  not  allow  us  to  compare  our  drug  candidates  to  placebo  in  a  particular  clinical  indication  where  approved
products are available. In that case, both the cost and the amount of time required to conduct a clinical trial could increase.

The  DEA  limits  the  availability  of  the  active  ingredients  in  certain  of  our  current  drug  candidates  and,  as  a  result,  quotas  for  these
ingredients may not be sufficient to complete clinical trials, or to meet commercial demand or may result in clinical delays.

The  U.S.  Drug  Enforcement Administration,  or  DEA,  regulates  chemical  compounds  as  Schedule  I,  II,  III,  IV  or  V  substances,  with
Schedule I substances considered to present the highest risk of substance abuse and Schedule V substances the lowest risk. Certain active
ingredients in our current drug candidates, such as oxycodone, are listed by the DEA as Schedule II under the Controlled Substances Act of
1970. Consequently, their manufacture, research, shipment, storage, sale and use are subject to a high degree of oversight and regulation.
For example, all Schedule II drug prescriptions must be signed by a physician, physically presented to a pharmacist and may not be refilled
without  a  new  prescription.  Furthermore,  the  amount  of  Schedule  II  substances  that  can  be  obtained  for  clinical  trials  and  commercial
distribution  is  limited  by  the  DEA  and  quotas  for  these  substances  may  not  be  sufficient  to  complete  clinical  trials  or  meet  commercial
demand. There is a risk that DEA regulations may interfere with the supply of the drugs used in clinical trials for our product candidates,
and, in the future, the ability to produce and distribute our products in the volume needed to meet commercial demand.

Conducting clinical trials of our drug candidates or commercial sales of a drug candidate may expose us to expensive product liability
claims and we may not be able to maintain product liability insurance on reasonable terms or at all.

The  risk  of  product  liability  is  inherent  in  the  testing  of  pharmaceutical  products.  If  we  cannot  successfully  defend  ourselves  against
product  liability  claims,  we  may  incur  substantial  liabilities  or  be  required  to  limit  or  terminate  testing  of  one  or  more  of  our  drug
candidates. Our inability to obtain sufficient product liability insurance at an acceptable cost to protect against product liability claims could
prevent or inhibit the commercialization of our drug candidates. We currently carry clinical trial insurance but do not carry product liability
insurance. If we successfully commercialize one or more of our drug candidates, we may face product liability claims, regardless of FDA
approval for commercial manufacturing and sale. We may not be able to obtain such insurance at a reasonable cost, if at all. Even if our
agreements  with  any  current  or  future  corporate  collaborators  entitle  us  to  indemnification  against  product  liability  losses,  such
indemnification may not be available or adequate should any claim arise.

16

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If  our  drug  candidates  receive  regulatory  approval,  we  and  our  collaborators  will  also  be  subject  to  ongoing  FDA  obligations  and
continued  regulatory  review,  such  as  continued  safety  reporting  requirements,  and  we  and  our  collaborators  may  also  be  subject  to
additional  FDA  post-marketing  obligations  or  new  regulations,  all  of  which  may  result  in  significant  expense  and  limit  our  and  our
collaborators’ ability to commercialize our drugs.

Any regulatory approvals that our drug candidates receive may also be subject to limitations on the indicated uses for which the drug may
be  marketed  or  contain  requirements  for  costly  post-marketing  follow-up  studies.  In  addition,  if  the  FDA  approves  any  of  our  drug
candidates, the labeling, packaging, adverse event reporting, storage, advertising, promotion and record keeping for the drug will be subject
to extensive regulatory requirements. The subsequent discovery of previously unknown problems with the drug, including but not limited to
adverse events of unanticipated severity or frequency, or the discovery that adverse events previously observed in preclinical research or
clinical trials that were believed to be minor actually constitute much more serious problems, may result in restrictions on the marketing of
the drug, and could include withdrawal of the drug from the market.

The FDA’s policies may change and additional government regulations may be enacted that could prevent or delay regulatory approval of
our  drug  candidates.  For  example,  on  July  9,  2012,  the  FDA  approved  a  risk  management  program,  known  as  a  Risk  Evaluation  and
Mitigation  Strategy,  or  REMS,  for  extended-release  and  long-acting  opioid  analgesics,  or  ER/LA  opioid  analgesics.  This  REMS  will
require companies affected by the REMS to make available training for health care professionals who prescribe ER/LA opioid analgesics
on  proper  prescribing  practices  and  also  to  distribute  educational  materials  to  prescribers  and  patients  on  the  safe  use  of  ER/LA  opioid
analgesics.

We cannot predict the likelihood, nature or extent of adverse government regulation that may arise from future legislation or administrative
action, either in the United States or abroad. If we are not able to maintain regulatory compliance, we may be subject to fines, suspension or
withdrawal  of  regulatory  approvals,  product  recalls,  seizure  of  products,  operating  restrictions  and  criminal  prosecution. Any  of  these
events  could  prevent  us  from  marketing  our  drugs  and  our  business  could  suffer.  If  time  and  resources  devoted  are  limited  or  there  is  a
failure to fund the continued development of our drug candidates or there is otherwise a failure to perform as we expect to do, we may not
achieve clinical and regulatory milestones and regulatory submissions and related product introductions may be delayed or prevented, and
revenues that we would receive from these activities will be less than expected.

We may depend on independent investigators and collaborators, such as universities and medical institutions, to conduct our preclinical and
clinical trials under agreements with us. These investigators and collaborators are not our employees and we cannot control the amount or
timing of resources that they devote to our programs. They may not assign as great a priority to our programs or pursue them as diligently
as  we  would  if  we  were  undertaking  such  activities  ourselves.  If  these  investigators  or  collaborators  fail  to  devote  sufficient  time  and
resources to our drug development programs, or if their performance is substandard, the approval of our regulatory submissions and our
introductions of new drugs will be delayed or prevented.

Our  potential  collaborators  may  also  have  relationships  with  other  commercial  entities,  some  of  which  may  compete  with  us.  If  outside
collaborators  assist  our  competitors  to  our  detriment,  the  approval  of  our  regulatory  submissions  will  be  delayed  and  the  sales  from  our
products, if any are commercialized, will be less than expected.

We may not succeed at in-licensing drug candidates or technologies to expand our product pipeline.

We may not successfully in-license drug candidates or technologies to expand our product pipeline. The number of such candidates and
technologies  is  limited.  Competition  among  large  pharmaceutical  companies  and  biopharmaceutical  companies  for  promising  drug
candidates and technologies is intense because such companies generally desire to expand their product pipelines through in-licensing. If
we fail to carry out such in-licensing and expand our product pipeline, our potential future revenues may suffer.

If we fail to obtain or maintain necessary U.S. Food and Drug Administration clearances for our products, or if such clearances are
delayed, we will be unable to commercially distribute and market our products.

Our products are subject to rigorous regulation by the FDA and numerous other federal, state and foreign governmental authorities. The
process of seeking regulatory clearance or approval to market a depression product is expensive and time consuming and, notwithstanding
the  effort  and  expense  incurred,  clearance  or  approval  is  never  guaranteed.  If  we  are  not  successful  in  obtaining  timely  clearance  or
approval of our products from the FDA, we may never be able to generate significant revenue and may be forced to cease operations. In
particular, the FDA permits commercial distribution of a new depression therapy product only after the product has received approval of a
New Drug Application (“NDA”) filed with the FDA pursuant to 21 C.F.R. § 314, seeking permission to market the product in interstate
commerce in the United States. The NDA process is costly, lengthy and uncertain. Any NDA application filed by the Company will have
to  be  supported  by  extensive  data,  including,  but  not  limited  to,  technical,  nonclinical,  clinical  trial,  manufacturing  and  labeling  data,  to
demonstrate to the FDA’s satisfaction the safety and efficacy of the product for its intended use.

Obtaining  clearances  or  approvals  from  the  FDA  and  from  the  regulatory  agencies  in  other  countries  could  result  in  unexpected  and
significant costs for us and consume management’s time and other resources. The FDA and other agencies could ask us to supplement our
submissions, collect non-clinical data, conduct additional clinical trials or engage in other time-consuming  actions,  or  they  could  simply
deny our applications. In addition, even if we obtain an NDA approval or pre-market approvals in other countries, the approval could be
revoked  or  other  restrictions  imposed  if  post-market  data  demonstrates  safety  issues  or  lack  of  effectiveness.  We  cannot  predict  with
certainty how, or when, the FDA will act. If we are unable to obtain the necessary regulatory approvals, our financial condition and cash
flow may be adversely affected, and our ability to grow domestically and internationally may be limited. Additionally, even if cleared or
approved,  the  Company’s  products  may  not  be  approved  for  the  specific  indications  that  are  most  necessary  or  desirable  for  successful
commercialization or profitability.

 
 
 
 
 
 
 
 
 
 
 
 
 
17

 
 
Our clinical trials may fail to demonstrate adequately the safety and efficacy of our product candidates, which could prevent or delay
regulatory approval and commercialization.

Before  obtaining  regulatory  approvals  for  the  commercial  sale  of  any  of  our  product  candidates,  we  must  demonstrate  through  lengthy,
complex and expensive nonclinical testing and clinical trials that the product is both safe and effective for use in each target indication.
Clinical trial results from the study of depression, chronic pain (e.g., osteoarthritis and chronic low back pain) and neuropathic pain (e.g.,
painful diabetic neuropathy, postherpetic neuralgia and painful HIV-associated neuropathy) are inherently difficult to predict. The primary
measure  of  depression  is  subjective  and  can  be  influenced  by  factors  outside  of  our  control,  and  can  vary  widely  from  day  to  day  for  a
particular  patient,  and  from  patient  to  patient  and  site  to  site  within  a  clinical  study.  The  results  we  have  obtained  in  completed  animal
studies or we have observed in published clinical trials conducted by third parties of other dosage forms of the same drug (e.g., sublingual,
immediate release oral, parenteral) may not be predictive of results from our future clinical trials. Additionally, we may suffer significant
setbacks in advanced clinical trials, even after promising results in earlier studies. 

We cannot predict whether regulatory agencies will determine that the data from our clinical trials support marketing approval.

The FDA’s and other regulatory agencies’ decision to approve our depression product candidates will depend on our ability to demonstrate
with substantial clinical evidence through well-controlled clinical trials, that the product candidates are effective, as measured statistically
by comparing the overall improvement in depression in actively-treated patients against improvement in  depression  in  the  control  group
(usually  a  placebo  control).  However,  there  is  a  possibility  that  our  data  may  fail  to  show  a  statistically  significant  difference  from  the
placebo-control or the active control. Alternatively, there is a possibility that our data may be statistically significant, but that the actual
clinical  benefit  of  the  product  candidates  may  not  be  considered  to  be  clinically  significant,  clinically  relevant  or  clinically  meaningful.
Consequently,  we  believe  that  the  FDA  may  consider  additional  data,  such  as  a  “responder”  analysis,  secondary  efficacy  endpoints  and
even safety when evaluating whether our product can be approved. We cannot predict whether the regulatory agencies will find that our
clinical trial results provide compelling “responder” or other secondary endpoint data. Even if we believe that the data from our trials will
support  marketing  approval  in  the  United  States  or  in  Europe,  we  cannot  predict  whether  the  agencies  will  agree  with  our  analysis  and
approve our applications.

We may need to focus our future efforts in new therapeutic areas where we have little or no experience.

Although our primary strategic interest is in the areas of depression, dextromethadone has potential benefits in other therapeutic areas. If
our drug development efforts in depression fails, or if the competitive landscape or investment climate for antidepressant drug development
is  less  attractive,  we  may  need  to  change  the  company’s  strategic  focus  to  include  development  of  our  product  candidates,  or  of  newly
acquired  product  candidates,  for  therapeutic  areas  other  than  depression.  We  have  very  limited  drug  development  experience  in  other
therapeutic areas and we may be unsuccessful in making this change from a depression company to a company with a focus in areas other
than depression or a company with a focus in multiple therapeutic areas including depression.

Our  product  candidates  contain  controlled  substances,  the  supply  of  which  may  be  limited  by  U.S.  government  policy  and  the  use  of
which may generate public controversy.

The active ingredients in our current product candidates, including levorphanol, buprenorphine and d-methadone are listed by the DEA, as
“Controlled Substances” or schedule substances, under the Controlled Substances Act of 1970. The DEA regulates chemical compounds as
Schedule I, II, III, IV or V substances, with Schedule I substances considered to present the highest risk of substance abuse and Schedule V
substances  the  lowest  risk.  These  product  candidates  are  subject  to  DEA  regulations  relating  to  manufacturing,  storage,  distribution  and
physician prescription procedures. For example, all regular Schedule II drug prescriptions must be signed by a physician and may not be
refilled.

Some of our drug products (e.g., buprenorphine, REL-1041) have a less restrictive controlled substance schedule (i.e., within the Schedule
III to V range) than Schedule II drugs. According to the DEA, Schedule V drugs have lower abuse potential than Schedule II, III and IV
drugs, Schedule IV drugs have lower abuse potential than Schedule II and III drugs and Schedule III drugs have lower abuse potential than
Schedule II. However, despite the foregoing reduced risk of abuse from Schedule III, IV and V drugs, when compared to Schedule II drugs,
there is no assurance that such reduced risk can be demonstrated in well controlled non-clinical and/or clinical studies in models of physical
dependence, psychic dependence, addiction or precipitated withdrawal, or in studies of addiction or abuse liability in opioid addicts, opioid
ex-addicts  or  recreational  drug  users.  In  the  event  that  a  reduced  risk  of  abuse  from  Schedule  III,  IV  and  V  drugs,  when  compared  to
Schedule II drugs is demonstrated in well controlled non-clinical and/or clinical studies, there is no assurance that the FDA will agree to
incorporation of such favorable language in the products prescribing information.

Our LevoCap ER is a Schedule II drug in an abuse resistant, abuse deterrent or tamper resistant dosage form. Although the dosage form is
referred  to  as  abuse  resistant,  abuse  deterrent  or  tamper  resistant,  a  determined  or  persistent  abuser  can  defeat,  wholly  or  partially,  the
tamper resistance within the dosage form. In addition, opioid addicts and recreational opioid users can over time find new methods to defeat
the tamper resistance mechanism within the dosage form.

Although our LevoCap ER is a tamper resistant dosage form, we may elect to not seek specific language in the prescribing information to
describe this feature in order to reduce the amount of data required for our NDA, the time required to file the NDA and/or the probability of
a protracted review process. The absence of such language in the prescribing information may reduce the commercial value of the product.
Even  if  we  do  seek  specific  language  in  the  prescribing  information  to  describe  the  tamper  resistance  feature,  there  is  no  assurance  that
FDA will agree to any such language.

Products  containing  controlled  substances  may  generate  public  controversy.  Opponents  of  these  products  may  seek  restrictions  on
marketing and withdrawal of any regulatory approvals. In addition, these opponents may seek to generate negative publicity in an effort to
persuade the medical community to reject these products. Political pressures and adverse publicity could lead to delays in, and increased

 
 
 
 
 
 
 
 
 
 
 
 
 
expenses for, and limit or restrict the introduction and marketing of our product candidates.

18

 
 
 
Failure  to  comply  with  the  Drug  Enforcement  Administration  regulations,  or  the  cost  of  compliance  with  these  regulations,  may
adversely affect our business.

A  number  of  our  products  are  opioids  and  subject  to  extensive  regulation  by  the  DEA,  due  to  their  status  as  controlled  substances  or
scheduled  drugs. Although  d-methadone  is  substantially  devoid  of  opioid  activity,  the  DEA  may  elect  to  designate  it  as  a  controlled
substance falling under a Schedule, up to the Schedule II [C-II]. Any level of DEA scheduling for d-methadone, particularly Schedule II, III
or IV, would substantially reduce commercial interest in d-methadone. Additionally, d-methadone is produced by separation from racemic
methadone, a scheduled drug subject to extensive regulation by the DEA.

The  manufacture,  shipment,  storage,  sale  and  use  of  controlled  substances  are  subject  to  a  high  degree  of  regulation,  including  security,
record-keeping  and  reporting  obligations  enforced  by  the  DEA.  For  example,  all  Schedule  II  drug  prescriptions  must  be  signed  by  a
physician,  physically  presented  to  a  pharmacist  and  may  not  be  refilled.  This  high  degree  of  regulation  can  result  in  significant  costs  in
order to comply with the required regulations, which may have an adverse effect on the development and commercialization of our product
candidates.

The DEA limits the availability and production of all scheduled substances, including dextromethadone, through a quota system. The DEA
requires  substantial  evidence  and  documentation  of  expected  legitimate  medical  and  scientific  needs  before  assigning  quotas  to
manufacturers. In future years, we may need greater amounts of controlled substances to sustain our Phase III development program, and
we will need significantly greater amounts to implement our commercialization plans if the FDA approves our proposed formulations. Any
delay  or  refusal  by  the  DEA  in  establishing  the  procurement  quota  or  a  reduction  in  our  quota  for  scheduled  controlled  substances  or  a
failure to increase it over time as we anticipate could delay or stop the clinical development or commercial sale of some of our products or
product candidates. This could have a material adverse effect on our business, results of operations, financial condition and prospects.

Some of our products for clinical trials are manufactured outside the United States including Schedule II controlled substances.

Drug  Enforcement Administration  regulations  require  Scheduled  II  controlled  substances  to  be  manufactured  in  the  United  States  if  the
products  are  to  be  marketed  in  the  United  States.  There  is  no  guarantee  that  we  will  secure  a  commercial  supply  agreement  with  a
manufacturer based in the United States. Switching or adding commercial manufacturing capability can involve substantial cost and require
extensive management time and focus, as well as additional regulatory filings. In addition, there is a natural transition period when a new
manufacturing  facility  commences  work. As  a  result,  delays  may  occur,  which  can  materially  impact  our  ability  to  meet  our  desired
commercial timelines, thereby increasing our costs and reducing our ability to generate revenue.

The  facilities  of  any  of  our  future  manufacturers  of  controlled  substances  must  be  approved  by  the  FDA  after  we  submit  our  NDA  and
before  approval.  We  are  dependent  on  the  continued  adherence  of  third  party  manufacturers  to  GMP  manufacturing  and  acceptable
changes to their process. If our manufacturers cannot successfully produce material that conforms to our specifications and the FDA’s strict
regulatory requirements, they will not be able to secure FDA approval for their manufacturing facilities. If the FDA does not approve these
facilities for the commercial manufacture, we will need to find alternative suppliers, which would result in significant delays in obtaining
FDA  approvals.  These  challenges  may  have  a  material  adverse  impact  on  our  business,  results  of  operations,  financial  condition  and
prospects.

We manufacture some products outside the United States for development and to conduct human clinical studies either in the US or outside
the US. These products are for development purposes only, and not for commercial manufacturing.

If the supplier of active pharmaceutical ingredient (API) or pharmaceutical excipient fails to provide us sufficient quantities, we may
not be able to obtain an alternative supply on a timely or acceptable basis.

We  currently  rely  on  a  single  source  for  our  supply  of  levorphanol.  There  are  presently  no  alternative  sources  of  pharmaceutical  grade
levorphanol.  We  may  also  not  be  able  to  find  alternative  suppliers  in  a  timely  manner  that  would  provide  levorphanol  at  acceptable
quantities and prices. Any interruption in the supply of levorphanol would disrupt our ability to manufacture LevoCap ER and could have a
material adverse effect on our business. Currently this single source supplies the API for research and development purposes only. There is
no material agreement for commercial supply at this time.

Our pharmaceutical excipients and other API’s are multisource, although not all sources have an active Drug Master File (DMF) with the
FDA. (A DMF is a submission to the FDA used to provide confidential detailed information about facilities, processes, or articles used in
the  manufacturing,  processing,  packaging,  and  storing  of  drugs  to  support  a  drug  development  and  approval).  In  addition,  some  of  the
countries for our multisource APIs are not the same as our drug manufacturing locations. Thus, any disruption in supply from our preferred
vendor could result in significant delays with our pharmaceutical development, clinical trials, NDA filing, NDA approval or commercial
sale  of  the  finished  product  due  to  contract  delays,  the  need  to  manufacture  a  new  batch  of API,  out  of  specification API,  the  need  for
import and export permits, and the failure of the newly sourced API to perform to the standards of the previously sourced API.

19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our pain product candidates are in the early stages of development and we have not demonstrated that any of our products can actually
treat pain.

Adverse or inconclusive results from pre-clinical testing or clinical trials of product candidates may substantially delay, or halt entirely, any
further development of one or more of our products. The projected timetables for continued development of the technologies and related
product candidates by us may otherwise be subject to delay or suspension.

Modifications to our products may require new NDA approvals.

Once  a  particular  company  product  receives  FDA  approval  or  clearance,  expanded  uses  or  uses  in  new  indications  of  our  products  may
require additional human clinical trials and new regulatory approvals or clearances, including additional IND and NDA submissions and
premarket approvals before we can begin clinical development, and/or prior to marketing and sales. If the FDA requires new clearances or
approvals  for  a  particular  use  or  indication,  we  may  be  required  to  conduct  additional  clinical  studies,  which  would  require  additional
expenditures and harm our operating results. If the products are already being used for these new indications, we may also be subject to
significant enforcement actions.

Conducting clinical trials and obtaining clearances and approvals can be a time consuming process, and delays in obtaining required future
clearances or approvals could adversely affect our ability to introduce new or enhanced products in a timely manner, which in turn would
harm our future growth.

There  is  no  guarantee  that  the  FDA  will  grant  NDA  approval  of  our  future  products  and  failure  to  obtain  necessary  clearances  or
approvals for our future products would adversely affect our ability to grow our business.

We  are  currently  conducting  a  Phase  2a  clinical  trial  for  dextramethadone  and  in  the  future  expect  to  submit  an  NDA  to  the  FDA  for
approval  of  dextramethadone  for  the  treatment  of  depression.  The  FDA  may  not  approve  or  clear  dextramethadone  or  other  product
candidates for the indications that are necessary or desirable for successful commercialization. Indeed, the FDA may refuse our requests for
NDA market approval of new products, new intended uses or indications to existing or future products. Failure to receive approval for our
new products would have an adverse effect on our ability to expand our business.

Delays in the commencement or completion of pharmaceutical development, manufacturing or clinical efficacy and safety testing could
result in increased costs to us and delay our ability to generate revenues.

We do not know whether our pharmaceutical development, manufacturing or clinical efficacy and safety testing will begin on time or be
completed on schedule, if at all. For example, we may encounter delays during the manufacture of pilot scale batches including delays with
our  contract  development  or  manufacturing  organization,  sourcing  satisfactory  quantities  of  active  pharmaceutical  ingredient,  narcotic
import  and  export  permits,  sourcing  of  excipients,  contract  disputes  with  our  third  party  vendors  and  manufacturers,  or  failure  of  the
product to meet specification. Similar delays may occur a during our GMP manufacture of the product.

20

 
 
 
 
 
 
 
 
 
 
 
 
 
The commencement and completion of clinical trials can be disrupted for a variety of reasons, including difficulties in:

● recruiting and enrolling patients to participate in a clinical trial;

● obtaining regulatory approval to commence a clinical trial;

● reaching agreement on acceptable terms with prospective clinical research organizations and trial sites;

● manufacturing sufficient quantities of a product candidate;

● investigator fraud, including data fabrication by clinical trial personnel;

● diversion of controlled substances by clinical trial personnel; and

A clinical trial may also be suspended or terminated by us, the FDA or other regulatory authorities due to a number of factors, including:

● failure to conduct the clinical trial in accordance with regulatory requirements or in accordance with our clinical protocols;

● inspection  of  the  clinical  trial  operations  or  trial  site  by  the  FDA  or  other  regulatory  authorities  resulting  in  the  imposition  of  a

clinical hold;

● unforeseen safety issues; or

● inadequate patient enrollment or lack of adequate funding to continue the clinical trial.

In addition, changes in regulatory requirements and guidance may occur and we may need to amend clinical trial protocols to reflect these
changes, which could impact the cost, timing or successful completion of a clinical trial. If we experience delays in the commencement or
completion of our clinical trials, the commercial prospects for our product candidates will be harmed, and our ability to generate product
revenues will be delayed. Many of the factors that cause, or lead to, a delay in the commencement or completion of clinical trials may also
lead to the denial of regulatory approval of a product candidate.

Clinical trials necessary to support NDA approval of our future products will be time consuming and expensive. Delays or failures in
our  clinical  trials  will  prevent  us  from  commercializing  our  products  and  will  adversely  affect  our  business,  operating  results  and
prospects and could cause us to cease operations.

Initiating and completing clinical trials necessary to support NDA approval of a new formulation of an existing product or a new product,
will be time consuming and expensive and the outcome uncertain. Moreover, the results of early clinical trials are not necessarily predictive
of future results, and any product we advance into clinical trials may not have favorable results in later clinical trials.

Some  of  the  trials  we  undertake  are  not  designed  to  support  final  NDA  approval  of  the  product  and  additional  trials  will  have  to  be
conducted in the future before we file an NDA. In addition, there can be no assurance that the data generated during the trials will meet our
chosen safety and effectiveness endpoints or otherwise produce results that will eventually support the filing or approval of an NDA.

Conducting successful clinical studies may require the enrollment of large numbers of patients, and suitable patients may be difficult to
identify and recruit.

Patient enrollment in clinical trials and completion of patient participation and follow-up depends on many factors, including the size of the
patient  population;  the  nature  of  the  trial  protocol;  the  attractiveness  of,  or  the  discomforts  and  risks  associated  with,  the  treatments
received by enrolled subjects; the availability of appropriate clinical trial investigators; support staff; the number of ongoing clinical trials
in the same indication that compete for the same patients; and proximity of patients to clinical sites and ability to comply with the eligibility
and exclusion criteria for participation in the clinical trial and patient compliance. For example, patients may be discouraged from enrolling
in our clinical trials if the trial protocol requires them to undergo extensive post-treatment procedures or follow-up to assess the safety and
effectiveness  of  our  products  or  if  they  determine  that  the  treatments  received  under  the  trial  protocols  are  not  attractive  or  involve
unacceptable risks or discomforts. Patients may also not participate in our clinical trials if they choose to participate in contemporaneous
clinical trials of competitive products.

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Development of sufficient and appropriate clinical protocols to demonstrate safety and efficacy are required and we may not adequately
develop such protocols to support clearance and approval.

The FDA may require us to submit data on a greater number of patients than we originally anticipated and/or for a longer follow-up period
or change the data collection requirements or data analysis applicable to our clinical trials. They may also require additional data on certain
categories of patients, should it emerge during the conduct of our clinical trials that certain categories of patients are likely to be affected in
different and/or additional manner than most of the patients. In addition to FDA requirements, our clinical trial requires the approval of the
institutional review board, or IRB, at each site selected for participation in our clinical trial.

Additional delays to the completion of clinical studies may result from modifications being made to the protocol during the clinical trial,
if such modifications are warranted and/or required by the occurrences in the given trial.

Each of such modifications has to be submitted to the FDA. This could result in the delay or halt of a clinical trial while the modification is
evaluated. In addition, depending on the magnitude and nature of the changes made, FDA could take the position that the data generated by
the  clinical  trial  cannot  be  pooled  because  the  same  protocol  was  not  used  throughout  the  trial.  This  might  require  the  enrollment  of
additional subjects, which could result in the extension of the clinical trial and the FDA delaying clearance or approval of a product.

There can be no assurance that the data generated using modified protocols will be acceptable to FDA.

There can be no assurance that the data generated using modified protocols will be acceptable to FDA or that if future modifications during
the trial are necessary, any such modifications will be acceptable to FDA. If FDA believes that its prior approval is required for a particular
modification, it can delay or halt a clinical trial while it evaluates additional information regarding the change.

Serious injury or death resulting from a failure of one of our drug candidates during current or future clinical trials could also result in the
FDA delaying our clinical trials or denying or delaying clearance or approval of a product.

Even though an adverse event may not be the result of the failure of our drug candidate, FDA or an IRB could delay or halt a clinical trial
for an indefinite period of time while an adverse event is reviewed, and likely would do so in the event of multiple such events.

Any delay or termination of our current or future clinical trials as a result of the risks summarized above, including delays in obtaining or
maintaining required approvals from IRBs, delays in patient enrollment, the failure of patients to continue to participate in a clinical trial,
and delays or termination of clinical trials as a result of protocol modifications or adverse events during the trials, may cause an increase in
costs and delays in the filing of any product submissions with the FDA, delay the approval and commercialization of our products or result
in  the  failure  of  the  clinical  trial,  which  could  adversely  affect  our  business,  operating  results  and  prospects.  Lengthy  delays  in  the
completion of clinical trials of our products would adversely affect our business and prospects and could cause us to cease operations.

On  November  29,  2006,  the  FDA  imposed  a  bold  warning  on  the  label  of  racemic  methadone,  a  parent  compound  to  our  d-methadone
related to cardiac death. Although the decision was based on case reports and not on a controlled clinical trial, as part of the development of
d-methadone  we  will  likely  have  to  conduct  a  specific  study  to  evaluate  the  effects  of  d-methadone  on  QTc  interval  prolongation.  QT
interval  is  a  measure  of  the  time  between  the  start  of  the  Q  wave  and  the  end  of  the  T  wave  in  the  heart’s  electrical  cycle.  Drugs  that
prolong the corrected QT interval (QTc) are associated with an increased risk of serious disturbances in heart rhythm, potentially leading to
sudden death. QT interval studies can be costly and there is no assurance that we will have funds to undertake such a study. In addition,
even if we do a QT interval prolongation study in accordance with regulatory guidelines, there is no assurance that the results of the study
will demonstrate an absence of QT interval prolongation with d-methadone. An adverse safety outcome from such study could result in a
similar bolded warning on the label of d-methadone or in a decision not to approve d-methadone, either one of which could have serious
consequences for our continued operation.

22

 
 
 
  
 
 
 
 
 
 
 
 
 
 
The future results of our current or future clinical trials may not support our product candidate claims or may result in the discovery of
unexpected adverse side effects.

Even if our clinical trials are completed as planned, we cannot be certain that their results will support our drug candidate claims or that the
FDA or foreign authorities will agree with our conclusions regarding them. Success in pre-clinical studies and early clinical trials does not
ensure that later clinical trials will be successful, and we cannot be sure that the later trials will replicate the results of prior trials and pre-
clinical studies. The clinical trial process may fail to demonstrate that our drug candidates are safe and effective for the proposed indicated
uses. If FDA concludes that the clinical trials for any of our products for which we might seek clearance, have failed to demonstrate safety
and effectiveness, we would not receive FDA clearance to market that product in the United States for the indications sought. In addition,
such an outcome could cause us to abandon the product candidate and might delay development of others. Any delay or termination of our
clinical  trials  will  delay  the  filing  of  any  product  submissions  with  the  FDA  and,  ultimately,  our  ability  to  commercialize  our  product
candidates and generate revenues. It is also possible that patients enrolled in clinical trials will experience adverse side effects that are not
currently  part  of  the  product  candidate’s  profile.  In  addition,  our  clinical  trials  performed  until  now  involve  a  relatively  small  patient
population. Because of the small sample size, their results may not be indicative of future results.

Future products may never achieve market acceptance.

Future  products  that  we  may  develop  may  never  gain  market  acceptance  among  physicians,  patients  and  the  medical  community.  The
degree of market acceptance of any of our products will depend on a number of factors, including the actual and perceived effectiveness
and reliability of our products; the results of any long−term clinical trials relating to use of our products; the availability, relative cost and
perceived  advantages  and  disadvantages  of  alternative  technologies;  the  degree  to  which  treatments  using  our  products  are  approved  for
reimbursement by public and private insurers; the strength of our marketing and distribution infrastructure; and the level of education and
awareness among physicians and hospitals concerning our products. Failure of any of our products to significantly penetrate current or new
markets would negatively impact our business, financial condition and results of operations. 

To  be  commercially  successful,  physicians  must  be  persuaded  that  using  our  products  for  treatment  of  depression  are  effective
alternatives to existing therapies and treatments.

We believe that doctors and other physicians will not widely adopt our products unless they determine, based on experience, clinical data,
and  published  peer  reviewed  journal  articles,  that  the  use  of  our  products  provides  an  effective  alternative  to  other  means  of  treating
depression.  Patient  studies  or  clinical  experience  may  indicate  that  treatment  with  our  products  does  not  provide  patients  with  sufficient
benefits in depression relief and/or quality of life. We believe that recommendations and support for the use of our products from influential
physicians  will  be  essential  for  widespread  market  acceptance.  Our  products  are  still  in  the  development  stage  and  it  is  premature  to
attempt to gain support from physicians at this time. We can provide no assurance that such support will ever be obtained. If our products
do not receive such support from these physicians and from long-term data, physicians may not use or continue to use, and hospitals may
not purchase or continue to purchase, our products.

Even if our products are approved by regulatory authorities, if we or our suppliers fail to comply with ongoing FDA regulation or if we
experience unanticipated problems with our products, these products could be subject to restrictions or withdrawal from the market.

Any product for which we obtain clearance or approval, and the manufacturing processes, reporting requirements, post-approval clinical
data and promotional activities for such product, will be subject to continued regulatory review, oversight and periodic inspections by the
FDA.  In  particular,  we  and  our  suppliers  are  required  to  comply  with  FDA’s  Quality  System  Regulations,  or  QSR,  and  International
Standards  Organization,  or  ISO,  regulations  for  the  manufacture  of  our  products  and  other  regulations  which  cover  the  methods  and
documentation of the design, testing, production, control, quality assurance, labeling, packaging, storage and shipping of any product for
which we obtain clearance or approval. Regulatory bodies, such as the FDA, enforce these regulations through periodic inspections. The
failure  by  us  or  one  of  our  suppliers  to  comply  with  applicable  statutes  and  regulations  administered  by  the  FDA  and  other  regulatory
bodies,  or  the  failure  to  timely  and  adequately  respond  to  any  adverse  inspectional  observations  or  product  safety  issues  could  result  in,
among other things, enforcement actions by the FDA.

If any of these actions were to occur it would harm our reputation and cause our product sales and profitability to suffer and may prevent us
from generating revenue. Furthermore, our key component suppliers may not currently be or may not continue to be in compliance with all
applicable regulatory requirements which could result in our failure to produce our products on a timely basis and in the required quantities,
if at all.

Even if regulatory clearance or approval of a product is granted, such clearance or approval may be subject to limitations on the intended
uses for which the product may be marketed and reduce the potential to successfully commercialize the product and generate revenue from
the product. If the FDA determines that the product promotional materials, labeling, training or other marketing or educational activities
constitute  promotion  of  an  unapproved  use,  it  could  request  that  we  or  our  commercialization  partners  cease  or  modify  our  training  or
promotional  materials  or  subject  us  to  regulatory  enforcement  actions.  It  is  also  possible  that  other  federal,  state  or  foreign  enforcement
authorities might take action if they consider such training or other promotional materials to constitute promotion of an unapproved use,
which  could  result  in  significant  fines  or  penalties  under  other  statutory  authorities,  such  as  laws  prohibiting  false  claims  for
reimbursement.

23

 
 
 
  
 
 
 
 
 
 
 
 
 
 
In  addition,  we  may  be  required  to  conduct  costly  post-market  testing  and  surveillance  to  monitor  the  safety  or  effectiveness  of  our
products, and we must comply with adverse event and pharmacovigilance reporting requirements, including the reporting of adverse events
which occur in connection with, and whether or not directly related to, our products. Later discovery of previously unknown problems with
our products, including unanticipated adverse events or adverse events of unanticipated severity or frequency, manufacturing problems, or
failure to comply with regulatory requirements, may result in changes to labeling, restrictions on such products or manufacturing processes,
withdrawal  of  the  products  from  the  market,  voluntary  or  mandatory  recalls,  a  requirement  to  recall,  replace  or  refund  the  cost  of  any
product we manufacture or distribute, fines, suspension of regulatory approvals, product seizures, injunctions or the imposition of civil or
criminal penalties which would adversely affect our business, operating results and prospects.

Some of our other product candidates will require Risk Evaluation and Mitigation Strategies (REMS).

The FDA Amendments Act of 2007 implemented safety-related changes to product labeling and requires the adoption of REMS. Some of
our product candidates, the controlled substance-based and maybe others, will require REMS. The  REMS  may  include  requirements  for
special labeling or medication guides for patients, special communication plans to health care professionals and restrictions on distribution
and  use.  We  cannot  predict  the  specific  REMS  to  be  required  as  part  of  the  FDA’s  approval  of  any  of  our  products.  Depending  on  the
extent of the REMS requirements, our costs to commercialize our products may increase significantly. Furthermore, controlled substances
risks that are not adequately addressed through proposed REMS for our product candidates may also prevent or delay their approval for
commercialization.

Our revenue stream will depend upon third party reimbursement.

The commercial success of our products in both domestic and international markets will be substantially dependent on whether third-party
coverage  and  reimbursement  is  available  for  patients  that  use  our  products.  However,  the  availability  of  insurance  coverage  and
reimbursement for newly approved drugs to treat depression is uncertain, and therefore, third-party coverage may be particularly difficult to
obtain even if our products are approved by the FDA as safe and efficacious. Many patients using existing approved therapies are generally
reimbursed all or part of the product cost by Medicare or other third-party payors. Medicare, Medicaid, health maintenance organizations
and  other  third-party  payors  are  increasingly  attempting  to  contain  healthcare  costs  by  limiting  both  coverage  and  the  level  of
reimbursement  of  new  drugs,  and,  as  a  result,  they  may  not  cover  or  provide  adequate  payment  for  these  products.  Submission  of
applications for reimbursement approval generally does not occur prior to the filing of an NDA for that product and may not be granted for
as  long  as  many  months  after  NDA  approval.  In  order  to  obtain  reimbursement  arrangements  for  these  products,  we  or  our
commercialization partners may have to agree to a net sales price lower than the net sales price we might charge in other sales channels.
The  continuing  efforts  of  government  and  third-party  payors  to  contain  or  reduce  the  costs  of  healthcare  may  limit  our  revenue.  Initial
dependence  on  the  commercial  success  of  our  products  may  make  our  revenues  particularly  susceptible  to  any  cost  containment  or
reduction efforts.

We may have conflicts with our partners that could delay or prevent the development or commercialization of our product candidates.

We may have conflicts with our partners, such as conflicts concerning the interpretation of nonclinical or clinical data, the achievement of
milestones,  the  interpretation  of  contractual  obligations,  payments  for  services,  development  obligations  or  the  ownership  of  intellectual
property developed during our collaboration. If any conflicts arise with any of our partners, such partner may act in a manner that is adverse
to  our  best  interests. Any  such  disagreement  could  result  in  one  or  more  of  the  following,  each  of  which  could  delay  or  prevent  the
development or commercialization of our product candidates, and in turn prevent us from generating revenues: unwillingness on the part of
a  partner  to  pay  us  milestone  payments  or  royalties  we  believe  are  due  to  us  under  a  collaboration;  uncertainty  regarding  ownership  of
intellectual  property  rights  arising  from  our  collaborative  activities,  which  could  prevent  us  from  entering  into  additional  collaborations;
unwillingness by the partner to cooperate in the development or manufacture of the product, including providing us with product data or
materials;  unwillingness  on  the  part  of  a  partner  to  keep  us  informed  regarding  the  progress  of  its  development  and  commercialization
activities or to permit public disclosure of the results of those activities; initiating of litigation or alternative dispute resolution options by
either party to resolve the dispute; or attempts by either party to terminate the agreement.

24

 
 
 
 
 
 
 
 
 
 
 
Our  products  will  face  significant  competition  in  the  markets  for  such  products,  and  if  they  are  unable  to  compete  successfully,  our
business will suffer.

Our products candidates face, and will continue to face, intense competition from large pharmaceutical companies, specialty pharmaceutical
and biotechnology companies as well as academic and research institutions. We compete in an industry that is characterized by: (i) rapid
technological change, (ii) evolving industry standards, (iii) emerging competition and (iv) new product introductions. Our competitors have
existing products and technologies that will compete with our products and technologies and may develop and commercialize additional
products  and  technologies  that  will  compete  with  our  products  and  technologies.  Because  several  competing  companies  and  institutions
have greater financial resources than us, they may be able to: (i) provide broader services and product lines, (ii) make greater investments
in research and development, (R&D), and (iii) carry on larger R&D initiatives. Our competitors also have greater development capabilities
than  we  do  and  have  substantially  greater  experience  in  undertaking  nonclinical  and  clinical  testing  of  products,  obtaining  regulatory
approvals,  and  manufacturing  and  marketing  pharmaceutical  products.  They  also  have  greater  name  recognition  and  better  access  to
customers than us. Our chief competitors include companies such as Johnson and Johnson, Allergan, Pfizer, Eli Lilly, Sage Therapeutics,
Vistagen among others.

We are faced with intense competition and rapid technological change, which may make it more difficult for us to achieve significant
market penetration. If we cannot compete successfully for market share against other drug companies, we may not achieve sufficient
product revenues and our business will suffer.

The market for our product candidates is characterized by intense competition and rapid technological advances. If our product candidates
receive FDA approval, they will compete with a number of existing and future drugs and therapies developed, manufactured and marketed
by others. If our competitors’ existing products or new products are more effective than or considered superior to our future products, the
commercial  opportunity  for  our  product  candidates  will  be  reduced  or  eliminated.  Existing  or  future  competing  products  may  provide
greater  therapeutic  convenience  or  clinical  or  other  benefits  for  a  specific  indication  than  our  products,  or  may  offer  comparable
performance  at  a  lower  cost.  We  face  competition  from  fully  integrated  pharmaceutical  companies  and  smaller  companies  that  are
collaborating  with  larger  pharmaceutical  companies,  academic  institutions,  government  agencies  and  other  public  and  private  research
organizations. If we are successful in penetrating the relevant markets for pain treatment with our product candidates, other companies may
be  attracted  to  the  market.  Many  of  our  competitors  have  products  already  approved  or  in  development.  In  addition,  many  of  these
competitors,  either  alone  or  together  with  their  collaborative  partners,  are  larger  than  we  are  and  have  substantially  greater  financial,
technical, research, marketing, sales, distribution and other resources than we do. Our competitors may develop or market products that are
more effective or commercially attractive than any that we are developing or marketing. Our competitors may obtain regulatory approvals,
and  introduce  and  commercialize  products  before  we  do.  These  developments  could  have  a  significant  negative  effect  on  our  financial
condition. Even if we are able to compete successfully, we may not be able to do so in a profitable manner.

Adverse events involving our products may lead the FDA to delay or deny clearance for our products or result in product recalls that
could harm our reputation, business and financial results.

Once a product receives FDA clearance or approval, the agency has the authority to require the recall of commercialized products in the
event of adverse side effects, material deficiencies or defects in design or manufacture. The authority to require a recall must be based on an
FDA finding that there is a reasonable probability that the device would cause serious injury or death. Manufacturers may, under their own
initiative, recall a product if any material deficiency in a product is found. A government-mandated or voluntary recall by us or one of our
distributors  could  occur  as  a  result  of  adverse  side  effects,  impurities  or  other  product  contamination,  manufacturing  errors,  design  or
labeling defects or other deficiencies and issues. Recalls of any of our products would divert managerial and financial resources and have an
adverse effect on our financial condition and results of operations. The FDA requires that certain classifications of recalls be reported to
FDA within 10 working days after the recall is initiated. Companies are required to maintain certain records of recalls, even if they are not
reportable to the FDA. We may initiate voluntary recalls involving our products in the future that we determine do not require notification
of  the  FDA.  If  the  FDA  disagrees  with  our  determinations,  they  could  require  us  to  report  those  actions  as  recalls.  A  future  recall
announcement  could  harm  our  reputation  with  customers  and  negatively  affect  our  sales.  In  addition,  the  FDA  could  take  enforcement
action for failing to report the recalls when they were conducted.

We may be exposed to liability claims associated with the use of hazardous materials and chemicals.

Our  research  and  development  activities  involve  the  controlled  use  of  hazardous  materials  and  chemicals. Although  we  believe  that  our
safety procedures for using, storing, handling and disposing of these materials comply with federal, state and local laws and regulations, we
cannot completely eliminate the risk of accidental injury or contamination from these materials. In the event of such an accident, we could
be held liable for any resulting damages and any liability could materially adversely affect our business, financial condition and results of
operations. In addition, the federal, state and local laws and regulations governing the use, manufacture, storage, handling and disposal of
hazardous or radioactive materials and waste products may require us to incur substantial compliance costs that could materially adversely
affect our business and financial condition.

25

 
 
 
 
 
  
 
 
 
 
 
 
We  may  incur  substantial  liabilities  and  may  be  required  to  limit  commercialization  of  our  products  in  response  to  product  liability
lawsuits.

The testing and marketing of medical products entail an inherent risk of product liability. We may be held liable if serious adverse reactions
from  the  use  of  our  product  candidates  occur.  If  we  cannot  successfully  defend  ourselves  against  product  liability  claims,  we  may  incur
substantial liabilities or be required to limit commercialization of our product candidates. Our inability to obtain sufficient product liability
insurance  at  an  acceptable  cost  to  protect  against  potential  product  liability  claims  could  prevent  or  inhibit  the  commercialization  of
pharmaceutical products we develop, alone or with corporate collaborators. We currently do not carry product liability insurance. We, or
any  corporate  collaborators,  may  not  be  able  to  obtain  insurance  at  a  reasonable  cost,  if  at  all.  Even  if  our  agreements  with  any  future
corporate  collaborators  entitle  us  to  indemnification  against  losses,  such  indemnification  may  not  be  available  or  adequate  if  any  claim
arises.

Our business depends upon securing and protecting critical intellectual property.

Our commercial success will depend in part on our obtaining and maintaining patent, trade secret, copyright and trademark protection of
our technologies in the United States and other jurisdictions as well as successfully enforcing this intellectual property and defending this
intellectual property against third-party challenges. We will only be able to protect our technologies from unauthorized use by third parties
to the extent that valid and enforceable intellectual property protection, such as patents or trade secrets, cover them. In particular, we place
considerable  emphasis  on  obtaining  patent  and  trade  secret  protection  for  significant  new  technologies,  products  and  processes.
Furthermore, the degree of future protection of our proprietary rights is uncertain because legal means afford only limited protection and
may not adequately protect our rights or permit us to gain or keep our competitive advantage. Moreover, the degree of future protection of
our proprietary rights is uncertain for products that are currently in the early stages of development because we cannot predict which of
these  products  will  ultimately  reach  the  commercial  market  or  whether  the  commercial  versions  of  these  products  will  incorporate
proprietary technologies.

Our patent position is highly uncertain and involves complex legal and factual questions.

Accordingly, we cannot predict the breadth of claims that may be allowed or enforced in our patents or in third-party patents. For example,
we or our licensors might not have been the first to make the inventions covered by each of our pending patent  applications  and  issued
patents; we or our licensors might not have been the first to file patent applications for these inventions; others may independently develop
similar or alternative technologies or duplicate any of our technologies; it is possible that none of our pending patent applications or the
pending  patent  applications  of  our  licensors  will  result  in  issued  patents;  our  issued  patents  and  issued  patents  of  our  licensors  may  not
provide a basis for commercially viable technologies, or may not provide us with any competitive advantages, or may be challenged and
invalidated by third parties; and, we may not develop additional proprietary technologies that are patentable.

As a result, our owned and licensed patents may not be valid and we may not be able to obtain and enforce patents and to maintain trade
secret protection for the full commercial extent of our technology. The extent to which we are unable to do so could materially harm our
business.

We or our licensors have applied for and will continue to apply for patents for certain products. Such applications may not result in the
issuance of any patents, and any patents now held or that may be issued may not provide us with adequate protection from competition.
Furthermore,  it  is  possible  that  patents  issued  or  licensed  to  us  may  be  challenged  successfully.  In  that  event,  if  we  have  a  preferred
competitive position because of such patents, any preferred position held by us would be lost. If we are unable to secure or to continue to
maintain  a  preferred  position,  we  could  become  subject  to  competition  from  the  sale  of  generic  products.  Failure  to  receive,  inability  to
protect, or expiration of our patents would adversely affect our business and operations.

Patents issued or licensed to us may be infringed by the products or processes of others. The cost of enforcing our  patent  rights  against
infringers, if such enforcement is required, could be significant, and the Company does not currently have the financial resources to fund
such litigation. Further, such litigation can go on for years and the time demands could interfere with our normal operations. There has been
substantial litigation and other proceedings regarding patent and other intellectual property rights in the pharmaceutical industry. We may
become a party to patent litigation and other proceedings. The cost to us of any patent litigation, even if resolved in our favor, could be
substantial.  Some  of  our  competitors  may  be  able  to  sustain  the  costs  of  such  litigation  more  effectively  than  we  can  because  of  their
substantially greater financial resources. Litigation may also absorb significant management time.

Unpatented  trade  secrets,  improvements,  confidential  know-how  and  continuing  technological  innovation  are  important  to  our  scientific
and commercial success. Although we attempt to and will continue to attempt to protect our proprietary information through reliance on
trade secret laws and the use of confidentiality agreements with our corporate partners, collaborators, employees and consultants and other
appropriate  means,  these  measures  may  not  effectively  prevent  disclosure  of  our  proprietary  information,  and,  in  any  event,  others  may
develop independently, or obtain access to, the same or similar information.

26

 
 
 
 
 
  
 
 
 
 
 
 
 
 
Certain of our patent rights are licensed to us by third parties. If we fail to comply with the terms of these license agreements, our rights to
those patents may be terminated, and we will be unable to conduct our business.

Relmada’s patents and patent applications are summarized in the section entitled Intellectual Property Portfolio and Market Exclusivity:

If we are found to be infringing on patents or trade secrets owned by others, we may be forced to cease or alter our product development
efforts, obtain a license to continue the development or sale of our products, and/or pay damages.

Our  manufacturing  processes  and  potential  products  may  violate  proprietary  rights  of  patents  that  have  been  or  may  be  granted  to
competitors,  universities  or  others,  or  the  trade  secrets  of  those  persons  and  entities. As  the  pharmaceutical  industry  expands  and  more
patents are issued, the risk increases that our processes and potential products may give rise to claims that they infringe the patents or trade
secrets  of  others.  These  other  persons  could  bring  legal  actions  against  us  claiming  damages  and  seeking  to  enjoin  clinical  testing,
manufacturing and marketing of the affected product or process. If any of these actions are successful, in addition to any potential liability
for  damages,  we  could  be  required  to  obtain  a  license  in  order  to  continue  to  conduct  clinical  tests,  manufacture  or  market  the  affected
product or use the affected process. Required licenses may not be available on acceptable terms, if at all, and the results of litigation are
uncertain. If we become involved in litigation or other proceedings, it could consume a substantial portion of our financial resources and
the efforts of our personnel.

Our ability to protect and enforce our patents does not guaranty that we will secure the right to commercialize our patents.

A patent is a limited monopoly right conferred upon an inventor, and his successors in title, in return for the making and disclosing of a
new and non-obvious invention. This monopoly is of limited duration but, while in force, allows the patent holder to prevent others from
making  and/or  using  his  invention.  While  a  patent  gives  the  holder  this  right  to  exclude  others,  it  is  not  a  license  to  commercialize  the
invention, where other permissions may be required for permissible commercialization to occur. For example, a drug cannot be marketed
without the appropriate authorization from the FDA, regardless of the existence of a patent covering the product. Further, the invention,
even if patented itself, cannot be commercialized if it infringes the valid patent rights of another party.

We rely on confidentiality agreements to protect our trade secrets. If these agreements are breached by our employees or other parties,
our trade secrets may become known to our competitors.

We  rely  on  trade  secrets  that  we  seek  to  protect  through  confidentiality  agreements  with  our  employees  and  other  parties.  If  these
agreements are breached, our competitors may obtain and use our trade secrets to gain a competitive advantage over us. We may not have
any  remedies  against  our  competitors  and  any  remedies  that  may  be  available  to  us  may  not  be  adequate  to  protect  our  business  or
compensate  us  for  the  damaging  disclosure.  In  addition,  we  may  have  to  expend  resources  to  protect  our  interests  from  possible
infringement by others.

If we are unable to obtain the statutory patent extension related to the review time in the United States, we may need to rely on the 3-year
Hatch-Waxman Act marketing exclusivity, the six month pediatric exclusivity, any approved 7- year Orphan Drug exclusivities, potential
future formulation patents and up to ten years of data exclusivity in Europe.

We may not be able to obtain or maintain orphan drug exclusivity for our products.

The FDA Office of Orphan Products (OOPD) has granted orphan drug designation for mepivacaine to which we have secured rights. The
orphan designations cover postherpetic neuralgia (PHN) and painful HIV neuropathy. We have also received orphan designation covering
d-methadone for PHN. If a product that has orphan drug designation subsequently receives FDA approval for the indication for which it has
such  designation,  the  product  is  entitled  to  orphan  exclusivity,  i.e.,  for  seven  years,  the  FDA  may  not  approve  any  other  applications  to
market the same drug for the same indication, except in very limited circumstances. We may be unable to obtain orphan drug designations
for  any  additional  product  candidates  or  orphan  exclusivity  for  any  of  our  product  candidates,  or  our  potential  competitors  may  obtain
orphan drug exclusivity for d-methadone or mepivacaine-based products competitive with our product candidates before we do, in which
case we may be excluded from that market for the exclusivity period. Even if we obtain orphan drug exclusivity for any of our product
candidates, we may not be able to maintain it if a competitive product is shown to be clinically superior to our product. Although obtaining
FDA approval to market a product with orphan exclusivity can be advantageous, there can be no assurance that it would provide us with a
significant commercial advantage. 

We  may  not  be  able  to  obtain  Hatch-Waxman  Act  marketing  exclusivity  or  equivalent  regulatory  data  exclusivity  protection  in  other
jurisdictions for our products.

We  intend  to  rely,  in  part,  on  Hatch-Waxman  exclusivity  for  the  commercialization  of  our  products  in  the  United  States.  The  Hatch-
Waxman Act provides marketing exclusivity to the first applicant to gain approval of an NDA under specific provisions of the Food, Drug
and Cosmetic Act for a product using an active ingredient that the FDA has not previously approved (five years) or for a new dosage form,
route or indication (three years). This market exclusivity will not prevent the FDA from approving a competitor’s NDA if the competitor’s
NDA is based on studies it has performed and not on our studies.

27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
There can be no assurance that European authorities will grant data exclusivity for our products, because it does not contain a new active
molecule. Even if European data exclusivity is granted for our products, that may not protect us from direct competition.  Given the well-
established  use  of  our  product  candidates  as  pain  relievers,  a  competitor  with  a  generic  version  of  our  products  may  be  able  to  obtain
approval of their product during our product’s period of data exclusivity, by submitting a marketing authorization application (MAA) with a
less than full package of nonclinical and clinical data.

We may undertake international operations, which will subject us to risks inherent with operations outside of the United States.

Although we do not have any foreign operations at this time, we intend to seek to obtain market clearances in foreign markets that we deem
to generate significant opportunities. However, even with the cooperating of a commercialization partner, conducting drug development in
foreign  countries  involves  inherent  risks,  including,  but  not  limited  to:  difficulties  in  staffing,  funding  and  managing  foreign  operations;
unexpected  changes  in  regulatory  requirements;  export  restrictions;  tariffs  and  other  trade  barriers;  difficulties  in  protecting,  acquiring,
enforcing and litigating intellectual property rights; fluctuations in currency exchange rates; and potentially adverse tax consequences.

If  we  were  to  experience  any  of  the  difficulties  listed  above,  or  any  other  difficulties,  any  international  development  activities  and  our
overall financial condition may suffer and cause us to reduce or discontinue our international development and registration efforts.

We may not be successful in hiring and retaining key employees.

Our future operations and successes depend in large part upon the continued service of key members of our senior management team whom
we  are  highly  dependent  upon  to  manage  our  business,  specifically  Dr.  Sergio  Traversa,  our  Chief  Executive  Officer  /  Interim  Chief
Financial Officer. If he terminates employment with us, such a departure would have a material adverse effect on our business.

Our  future  success  also  depends  on  our  ability  to  identify,  attract,  hire  or  engage,  retain  and  motivate  other  well-qualified  managerial,
technical, clinical and regulatory personnel. We will need to hire additional qualified personnel with expertise in nonclinical pharmacology
and  toxicology,  pharmaceutical  development,  clinical  research,  regulatory  affairs,  manufacturing,  sales  and  marketing.  We  compete  for
qualified  individuals  with  numerous  biopharmaceutical  companies,  universities  and  other  research  institutions.  Competition  for  such
individuals, particularly in the United States, is intense, and we may not be able to hire sufficient personnel to support our efforts. There can
be no assurance that these professionals will be available in the market, or that we will be able to retain existing professionals or to meet or
to  continue  to  meet  their  compensation  requirements.  Furthermore,  the  cost  base  in  relation  to  such  compensation,  which  may  include
equity  compensation,  may  increase  significantly,  which  could  have  a  material  adverse  effect  on  us.  Failure  to  establish  and  maintain  an
effective management team and work force could adversely affect our ability to operate, grow and manage our business.

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

We are exposed to the risk of employee fraud or other misconduct. Misconduct by employees could include intentional failures to:

● comply with FDA regulations or similar regulations of comparable foreign regulatory authorities; provide accurate information to

the FDA or comparable foreign regulatory authorities;

● comply with federal and state healthcare fraud and abuse laws and regulations and similar laws and regulations established and

enforced by comparable foreign regulatory authorities;

● report financial information or data accurately; or

● disclose unauthorized activities to us.

In particular, sales, marketing and business arrangements in the healthcare industry are subject to extensive laws and regulations intended to
prevent  fraud,  kickbacks,  self-dealing  and  other  abusive  practices.  These  laws  and  regulations  may  restrict  or  prohibit  a  wide  range  of
pricing,  discounting,  marketing  and  promotion,  sales  commission,  customer  incentive  programs  and  other  business  arrangements.
Employee  misconduct  could  also  involve  the  improper  use  of  information  obtained  in  the  course  of  clinical  trials,  which  could  result  in
regulatory sanctions and serious harm to our reputation. We have adopted a Code of Ethics, but it is not always possible to identify and
deter employee misconduct, and the precautions we take to detect and prevent this activity may not be effective in controlling unknown or
unmanaged risks or losses or in protecting us from governmental investigations or other actions or lawsuits stemming from a failure to be in
compliance with such laws or regulations. If any such actions are instituted against us, and we are not successful in defending ourselves or
asserting  our  rights,  those  actions  could  have  a  significant  impact  on  our  business  and  results  of  operations,  including  the  imposition  of
significant fines or other sanctions.

28

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our  relationships  with  customers  and  payors  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,
administrative burdens, and diminished profits and future earnings.

Healthcare  providers,  physicians  and  payors  play  a  primary  role  in  the  recommendation  and  prescription  of  any  product  candidates  for
which  we  may  obtain  marketing  approval.  Our  arrangements  with  payors  and  customers  may  expose  us  to  broadly  applicable  fraud  and
abuse and other healthcare laws and regulations that may constrain the business or financial arrangements and relationships through which
we market, sell and distribute any product candidates for which we may obtain marketing approval. Restrictions under applicable federal,
state and foreign healthcare laws and regulations may affect our ability to operate, including:

● the federal Anti-Kickback Statute, which prohibits, among other things, 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 under federal and state healthcare
programs such as Medicare and Medicaid;

● the federal False Claims Act, which imposes criminal and civil penalties, including through civil whistleblower or qui tam actions,
against individuals or entities for knowingly presenting, or causing to be presented, to the federal government, claims for payment
that  are  false  or  fraudulent  or  making  a  false  statement  to  avoid,  decrease  or  conceal  an  obligation  to  pay  money  to  the  federal
government;

● state and foreign anti-kickback and false claims laws, which may apply to sales or marketing arrangements and claims involving

healthcare items or services reimbursed by non-governmental payors, including private insurers;

● the federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, which imposes criminal and civil liability for

executing a scheme to defraud any healthcare benefit program or making false statements relating to healthcare matters;

● HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act of 2009 and its implementing
regulations,  which  also  imposes  obligations  on  certain  covered  entity  healthcare  providers,  health  plans,  and  healthcare
clearinghouses  as  well  as  their  business  associates  that  perform  certain  services  involving  the  use  or  disclosure  of  individually
identifiable  health  information,  including  mandatory  contractual  terms,  with  respect  to  safeguarding  the  privacy,  security  and
transmission of individually identifiable health information;

● laws which require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines and
the relevant compliance guidance promulgated by the federal government or otherwise restricting payments that may be made to
healthcare providers; and

● federal  laws  requiring  drug  manufacturers  to  report  information  related  to  payments  and  other  transfers  of  value  made  to
physicians  and  other  healthcare  providers,  as  well  as  ownership  or  investment  interests  held  by  physicians  and  their  immediate
family members, including under the federal Open Payments program, as well as other state and foreign laws regulating marketing
activities.

Managing our growth as we expand operations may strain our resources.

We  expect  to  need  to  grow  rapidly  in  order  to  support  additional,  larger,  and  potentially  international,  pivotal  clinical  trials  of  our  drug
candidates,  which  will  place  a  significant  strain  on  our  financial,  managerial  and  operational  resources.  In  order  to  achieve  and  manage
growth  effectively,  we  must  continue  to  improve  and  expand  our  operational  and  financial  management  capabilities.  Moreover,  we  will
need  to  increase  staffing  and  to  train,  motivate  and  manage  our  employees. All  of  these  activities  will  increase  our  expenses  and  may
require  us  to  raise  additional  capital  sooner  than  expected.  Failure  to  manage  growth  effectively  could  harm  our  business,  financial
condition or results of operations.

29

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We may not successfully manage our growth.

Our  success  will  depend  upon  the  expansion  of  our  operations  and  the  effective  management  of  our  growth.  We  expect  to  experience
significant  growth  in  the  scope  of  our  operations  and  the  number  of  our  employees.  If  we  grow  significantly,  such  growth  will  place  a
significant  strain  on  our  management  and  on  our  administrative,  operational  and  financial  resources.  To  manage  this  growth,  we  must
expand our facilities, augment our operational, financial and management systems, internal controls and infrastructure and hire and train
additional  qualified  personnel.  Our  future  success  is  heavily  dependent  upon  growth  and  acceptance  of  our  future  products.  If  we  are
unable  to  scale  our  business  appropriately  or  otherwise  adapt  to  anticipated  growth  and  new  product  introduction,  our  business  and
financial condition will be harmed.

We  may  expand  our  business  through  the  acquisition  of  rights  to  new  drug  candidates  that  could  disrupt  our  business,  harm  our
financial condition and may also dilute current stockholders’ ownership interests in our company.

Our business strategy includes expanding our products and capabilities, and we may seek acquisitions of drug candidates or technologies to
do  so.  Acquisitions  involve  numerous  risks,  including  substantial  cash  expenditures;  potentially  dilutive  issuance  of  equity  securities;
incurrence of debt and contingent liabilities, some of which may be difficult or impossible to identify at the time of acquisition; difficulties
in  assimilating  the  acquired  technologies  or  the  operations  of  the  acquired  companies;  diverting  our  management’s  attention  away  from
other  business  concerns;  risks  of  entering  markets  in  which  we  have  limited  or  no  direct  experience;  and  the  potential  loss  of  our  key
employees or key employees of the acquired companies.

We  cannot  assure  you  that  any  acquisition  will  result  in  short-term  or  long-term  benefits  to  us.  We  may  incorrectly  judge  the  value  or
worth of an acquired product, company or business. In addition, our future success would depend in part on our ability to manage the rapid
growth associated with some of these acquisitions. We cannot assure you that we will be able to make the combination of our business with
that of acquired products, businesses or companies work or be successful. Furthermore, the development or expansion of our business or
any acquired products, business or companies may require a substantial capital investment by us. We may not have these necessary funds
or they might not be available to us on acceptable terms or at all. We may also seek to raise funds by selling shares of our preferred or
common stock, which could dilute each current stockholder’s ownership interest in the Company.

If we cannot compete successfully for market share against other drug companies, we may not achieve sufficient product revenues and
our business will suffer.

The  market  for  our  drug  candidates  is  characterized  by  intense  competition  and  rapid  technological  advances.  If  our  drug  candidates
receive FDA approval, they will compete with a number of existing and future drugs and therapies developed, manufactured and marketed
by others. Existing or future competing products may provide greater therapeutic convenience or clinical or other benefits for a specific
indication  than  our  products,  or  may  offer  comparable  performance  at  a  lower  cost.  If  our  products  are  unable  to  capture  and  maintain
market share, we may not achieve sufficient product revenues and our business will suffer.

30

 
 
 
 
 
 
 
 
 
 
 
We  and  our  collaborators  will  compete  for  market  share  against  fully  integrated  pharmaceutical  companies  or  other  companies  that  are
collaborating  with  larger  pharmaceutical  companies,  academic  institutions,  government  agencies  and  other  public  and  private  research
organizations. Many of these competitors have drugs already approved or drug candidates in development that will or may compete against
our  approved  drug  candidates.  In  addition,  many  of  these  competitors,  either  alone  or  together  with  their  collaborative  partners,  operate
larger  research  and  development  programs  and  have  substantially  greater  financial  resources  than  we  do,  as  well  as  significantly  greater
experience in:

● developing drugs;

● conducting preclinical testing and human clinical trials;

● obtaining FDA and other regulatory approvals of drugs;

● formulating and manufacturing drugs; and

● launching, marketing, distributing and selling drugs.

Government  agencies,  professional  and  medical  societies,  and  other  groups  may  establish  usage  guidelines  that  apply  to  our  Law
enforcement concerns over diversion of opioids and social issues around abuse of opioids may make the regulatory approval process and
commercialization of our drug candidates very difficult.

Media stories regarding the diversion of opioids and other controlled substances are commonplace. Law enforcement agencies or regulatory
agencies  may  apply  policies  that  seek  to  limit  the  availability  of  opioids.  Such  efforts  may  adversely  affect  the  regulatory  approval  and
commercialization of our drug candidates.

Developments by competitors may render our products or technologies obsolete or non-competitive.

Alternative technologies and products are being developed to improve or replace the use of opioids for pain management, several of which
are in clinical trials or are awaiting approval from the FDA. In addition, the active ingredients in nearly all opioid drugs are available in
generic form. Drug companies that sell generic opioid drugs represent substantial competition. Many of these organizations competing with
us have substantially greater capital resources, larger research and development staffs and facilities, greater experience in drug development
and in obtaining regulatory approvals and greater manufacturing and marketing capabilities than we do. Our competitors may market less
expensive or more effective drugs that would compete with our drug candidates or reach market with competing drugs before we are able
to  reach  market  with  our  drug  candidates.  These  organizations  also  compete  with  us  to  attract  qualified  personnel  and  partners  for
acquisitions, joint ventures or other collaborations.

Business interruptions could limit our ability to operate our business.

Our operations as well as those of our collaborators on which we depend are vulnerable to damage or interruption from computer viruses,
human  error,  natural  disasters,  electrical  and  telecommunication  failures,  international  acts  of  terror  and  similar  events.  We  have  not
established  a  formal  disaster  recovery  plan  and  our  back-up  operations  and  our  business  interruption  insurance  may  not  be  adequate  to
compensate us for losses we may suffer. A significant business interruption could result in losses or damages incurred by us and require us
to cease or curtail our operations.

Unfavorable media coverage of opioid pharmaceuticals could negatively affect our business.

Opioid drug abuse receives a high degree of media coverage. Unfavorable publicity regarding, for example, the use or misuse of oxycodone
or  other  opioid  drugs,  the  limitations  of  abuse-resistant  formulations,  public  inquiries  and  investigations  into  prescription  drug  abuse,
litigation  or  regulatory  activity,  or  the  independent  actions  regarding  the  sales,  marketing,  distribution  or  storage  of  our  drug  products,
could adversely affect our reputation. Such negative publicity could have an adverse effect on the potential size of the market for our drug
candidates and decrease revenues and royalties, which would adversely affect our business and financial results.

31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
Risks Related to Our Reliance on Third Parties  

We have no manufacturing capabilities and depend on other parties for our manufacturing operations. If these manufacturers fail to
meet our requirements and strict regulatory requirements, our product development and commercialization efforts may be materially
harmed.

We  currently  depend  on  contract  manufacturers.  We  plan  to  enter  into  long-term  commercial  supply  agreements  for  our  product
candidates. If any manufacturer is unable to produce required quantities on a timely basis or at all, our operations would be delayed and our
business harmed. Our reliance on contract manufacturers exposes us to additional risks, including:

● failure of our future manufacturers to comply with strictly-enforced regulatory requirements;

● failure to manufacture to our specifications, or to deliver sufficient quantities in a timely manner;

● the possibility that we may terminate a contract manufacturer and need to engage a replacement;

● the  possibility  that  our  future  manufacturers  may  not  be  able  to  manufacture  our  product  candidates  and  products  without

infringing the intellectual property rights of others;

● the  possibility  that  our  future  manufacturers  may  not  have  adequate  intellectual  property  rights  to  provide  for  exclusivity  and

prevent competition; and

● insufficiency of intellectual property rights to any improvements in the manufacturing processes or new manufacturing processes

for our products.

Any  of  these  factors  could  result  in  significant  delay  or  suspension  of  our  clinical  trials,  regulatory  submissions,  receipt  of  required
approvals or commercialization of our products and harm our business.

We  intend  to  rely  on  third  parties  to  conduct  our  clinical  trials.  If  these  third  parties  do  not  perform  as  contractually  required  or
otherwise expected, we may not be able to obtain regulatory approval for our product candidates.

We are currently conducting a Phase 2a clinical trial for dextromethadone. We do not currently intend to conduct clinical trials on our own,
and  instead  will  rely  on  third  parties,  such  as  contract  research  organizations,  medical  institutions,  clinical  investigators  and  contract
laboratories, to assist us with our clinical trials. We are also required to comply with regulations and standards, commonly referred to as
good  clinical  practices,  for  conducting,  recording  and  reporting  the  results  of  clinical  trials  to  assure  that  data  and  reported  results  are
credible and accurate and that the trial participants are adequately protected. If these third parties do not successfully carry out their duties
to us or regulatory obligations or meet expected deadlines, if the third parties 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  clinical  protocols  or  regulatory  requirements  or  for  other  reasons,  our
nonclinical development activities or clinical trials may be extended, delayed, suspended or terminated, and we may not be able to obtain
regulatory approval for our product candidates.

If  the  third  parties  on  which  we  rely  to  conduct  our  clinical  trials  and  to  assist  us  with  pre-clinical  development  do  not  perform  as
contractually required or expected, we may not be able to obtain regulatory approval for or commercialize our products.

We do not have the ability to independently conduct all the pre-clinical and clinical trials for our products and we must rely on third parties,
such as contract research organizations, medical institutions, clinical investigators and contract laboratories to conduct such trials. If these
third parties do not successfully carry out their contractual duties or regulatory obligations or meet expected deadlines, if these third parties
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 clinical protocols
or  regulatory  requirements  or  for  other  reasons,  our  pre-clinical  development  activities  or  clinical  trials  may  be  extended,  delayed,
suspended or terminated, and we may not be able to obtain regulatory approval for, or successfully commercialize, our products on a timely
basis,  if  at  all,  and  our  business,  operating  results  and  prospects  may  be  adversely  affected.  Furthermore,  our  third-party  clinical  trial
investigators may be delayed in conducting our clinical trials for reasons outside of their control.

We are dependent on third parties for manufacturing and marketing of our proposed proprietary products. If we are not able to secure
favorable arrangements with such third parties, our business and financial condition could be harmed.

We are not planning to manufacture any of our proposed proprietary products for commercial sale nor do we have the resources necessary
to do so. In addition, we currently do not have the capability to market our drug products ourselves. We intend to contract with specialized
manufacturing  companies  to  manufacture  our  proposed  proprietary  products  and  partner  with  larger  pharmaceutical  companies  for
commercialization of our products, retaining the marketing and promotion rights for specialty medical areas. In connection with our efforts
to commercialize our proposed proprietary products, we will seek to secure favorable arrangements with third parties to distribute, promote,
market  and  sell  our  proposed  proprietary  products.  If  we  are  not  able  to  secure  favorable  commercial  terms  or  arrangements  with  third
parties  for  distribution,  marketing,  promotion  and  sales  of  our  proposed  proprietary  products,  we  may  have  to  retain  promotional  and
marketing  rights  and  seek  to  develop  the  commercial  resources  necessary  to  promote  or  co-promote  or  co-market  certain  or  all  of  our
proprietary drug candidates to the appropriate channels of distribution in order to reach the specific medical market that we are targeting.
We may not be able to enter into any partnering arrangements on this or any other basis. If we are not able to secure favorable partnering
arrangements, or are unable to develop the appropriate resources necessary for the commercialization of our proposed proprietary products,
our  business  and  financial  condition  could  be  harmed.  In  addition,  we  will  have  to  hire  additional  employees  or  consultants,  since  our
current employees have limited experience in these areas. Sufficient employees with relevant skills may not be available to us. Any increase
in the number of our employees would increase our expense level, and could have an adverse effect on our financial position.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
32

 
 
In addition, we, or our potential commercial partners, may not successfully introduce our proposed proprietary products or our proposed
proprietary products may not achieve acceptance by patients, health care providers and insurance companies. Further, it is possible that we
may not be able to secure arrangements to manufacture, market, distribute, promote and sell our proposed proprietary products on favorable
commercial terms that would permit us to make a profit. To the extent that corporate partners conduct clinical trials, we may not be able to
control the design and conduct of these clinical trials.

We must enter into an agreement, including an existing agreement with our largest shareholder, with, and depend upon, one or more
partners to assist us in commercializing our product candidates.

Because of our limited financial and other resources, we must actively seek and enter into a collaboration with one or more partners to assist
us in our product launch, if marketing approval is granted. Any collaboration agreement we enter into may contain unfavorable terms, for
example,  with  respect  to  product  candidates  covered,  control  over  decisions  and  responsibilities,  termination  rights,  payment,  and  other
significant terms. Our ability to receive any significant revenue from our product candidates covered by the collaboration agreement will
be dependent on the efforts of our collaboration partner and may result in lower levels of income to us than if we marketed our product
candidates entirely on our own. The collaboration partner may not fulfill its obligations or commercialize our product candidates as quickly
as  we  would  like.  We  could  also  become  involved  in  disputes  with  our  partner,  which  could  lead  to  delays  in  or  termination  of  our
commercialization programs and time-consuming and expensive litigation or arbitration. If a collaboration partner terminates or breaches its
agreement  with  us,  or  otherwise  fails  to  complete  its  obligations  in  a  timely  manner,  the  chances  of  successfully  developing  or
commercializing our product candidates would be materially and adversely affected.

We also currently have an existing agreement with our largest shareholder where they have a right of first refusal to commercialize certain
of our products in Asia, including dextramethadone. If the parties do not agree to the terms of such a license then they could force binding
arbitration to protect their rights to commercialize in Asia. Accordingly, the terms of such a license could be on unfavorable terms to us.

Additionally, depending upon the collaboration partner that we choose, other companies that might otherwise be interested in developing
products  with  us  could  be  less  inclined  to  do  so  because  of  our  relationship  with  the  collaboration  partner.  If  our  ability  to  work  with
present or future strategic partners or collaborators is adversely affected as a result of our collaboration agreement, our business prospects
may be limited and our financial condition may be adversely affected.

Upon commercialization of our products, we may be dependent on third parties to market, distribute and sell our products.

Our ability to receive revenues may be dependent upon the sales and marketing efforts of any future co-marketing partners and third-party
distributors. At  this  time,  we  have  not  entered  into  an  agreement  with  any  commercialization  partner  and  only  plan  to  do  so  after  the
successful completion of Phase II clinical trials and prior to commercialization. If we fail to reach an agreement with any commercialization
partner or upon reaching such an agreement that partner fails to sell a large volume of our products, it may have a negative impact on our
business, financial condition and results of operations.

We are unable to develop our own sales, marketing and distribution capabilities, or if we are not successful in contracting with third
parties for these services on favorable terms, or at all, our product revenues could be disappointing.

We currently have no sales, marketing or distribution capabilities. In order to commercialize our products, if any are approved by the FDA,
we will either have to develop such capabilities internally  or  collaborate  with  third  parties  who  can  perform  these  services  for  us.  If  we
decide  to  commercialize  any  of  our  drugs  ourselves,  we  may  not  be  able  to  hire  the  necessary  experienced  personnel  and  build  sales,
marketing and distribution operations which are capable of successfully launching new drugs and generating sufficient product revenues. In
addition, establishing such operations will take time and involve significant expense.
If  we  decide  to  enter  into  new  co-promotion  or  other  licensing  arrangements  with  third  parties,  we  may  be  unable  to  locate  acceptable
collaborators  because  the  number  of  potential  collaborators  is  limited  and  because  of  competition  from  others  for  similar  alliances  with
potential  collaborators.  Even  if  we  are  able  to  identify  one  or  more  acceptable  new  collaborators,  we  may  not  be  able  to  enter  into  any
collaborative arrangements on favorable terms, or at all.

33

 
 
 
 
 
 
 
 
 
 
 
 
 
In addition, any revenues we receive would depend upon our collaborators’ efforts which may not be adequate due to lack of attention or
resource  commitments,  management  turnover,  change  of  strategic  focus,  business  combinations  or  other  factors  outside  of  our  control.
Depending upon the terms of our collaboration, the remedies we have against an under-performing collaborator may be limited. If we were
to terminate the relationship, it may be difficult or impossible to find a replacement collaborator on acceptable terms, or at all.

We have no experience selling, marketing or distributing products and no internal capability to do so.

We currently have no sales, marketing or distribution capabilities. In order to commercialize our products, if any are approved, we may
develop internal sales, marketing and distribution capabilities to target particular markets for our products, as well as make arrangements
with third parties to perform these services for us with respect to other markets for our products. We may not be able to establish these
capabilities  internally  or  hire  marketing  and  sales  personnel  with  appropriate  expertise  to  market  and  sell  our  products,  if  approved.  In
addition, even if we are able to identify one or more acceptable collaborators to perform these services for us, we may not be able to enter
into any collaborative arrangements on favorable terms, or at all. If we enter into any collaborative arrangements for the marketing or sale
of our products, our product revenues are likely to be lower than if we marketed and sold our products ourselves. In addition, any revenues
we  receive  would  depend  upon  the  efforts  of  our  collaborators,  which  may  not  be  adequate  due  to  lack  of  attention  or  resource
commitments,  management  turnover,  change  of  strategic  focus,  business  combinations,  and  their  inability  to  comply  with  regulatory
requirements  or  other  factors  outside  of  our  control.  Depending  upon  the  terms  of  our  collaboration,  the  remedies  we  have  against  an
under-performing collaborator may be limited. If we were to terminate a relationship, it may be difficult or impossible to find a replacement
collaborator on acceptable terms, if at all.

Risks Related to Ownership of Our Common Stock

There is a limited market for our common stock that may make it more difficult to dispose of your stock.

Our common stock is currently quoted on the OTCQB under the symbol “RLMD”. There is a limited trading market for our common stock.
Accordingly, there can be no assurance as to the liquidity of any markets that may develop for our common stock, the ability of holders of
our common stock to sell shares of our common stock, or the prices at which holders may be able to sell their common stock.

A sale of a substantial number of shares of our common stock may cause the price of the common stock to decline.

If our stockholders sell substantial amounts of our common stock in the public market, the market price of our common stock could fall.
These sales also may make it more difficult for us to sell equity or equity-related securities in the future at a time and price that we deem
reasonable  or  appropriate.  Stockholders  who  have  been  issued  shares  in  the  Reverse  Merger  will  be  able  to  sell  their  shares  pursuant  to
Rule 144 under the Securities Act of 1933, beginning one year after the stockholders acquired their shares, subject to limitations imposed
by the lock-up agreements.

We are subject to the reporting requirements of federal securities laws, which can be expensive and may divert resources from other
projects, thus impairing our ability grow.

We are a public reporting company and, accordingly, subject to the information and reporting requirements of the Exchange Act and other
federal securities laws, including compliance with the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”). The costs of preparing and
filing  annual  and  quarterly  reports,  proxy  statements  and  other  information  with  the  SEC  and  furnishing  audited  reports  to  stockholders
would cause our expenses to be higher than they would be if we remained privately held and did not consummate the Reverse Merger.

It may be time consuming, difficult and costly for us to develop and implement the internal controls and reporting procedures required by
the  Sarbanes-Oxley Act.  We  may  need  to  hire  additional  financial  reporting,  internal  controls  and  other  finance  personnel  in  order  to
develop  and  implement  appropriate  internal  controls  and  reporting  procedures.  If  we  are  unable  to  comply  with  the  internal  controls
requirements of the Sarbanes-Oxley Act, then we may not be able to obtain the independent accountant certifications required by such act,
which may preclude us from keeping our filings with the SEC current.

If we fail to establish and maintain an effective system of internal control, we may not be able to report our financial results accurately
or to prevent fraud. Any inability to report and file our financial results accurately and timely could harm our reputation and adversely
impact the trading price of our Common Stock.

Effective internal control is necessary for us to provide reliable financial reports and prevent fraud. If we cannot provide reliable financial
reports or prevent fraud, we may not be able to manage our business as effectively as we would if an effective control environment existed,
and our business and reputation with investors may be harmed. As a result, our small size and any current internal control deficiencies may
adversely affect our financial condition, results of operation and access to capital. We have not performed an in-depth analysis to determine
if  historical  un-discovered  failures  of  internal  controls  exist,  and  may  in  the  future  discover  areas  of  our  internal  control  that  need
improvement.

34

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
Public company compliance may make it more difficult to attract and retain officers and directors.

The Sarbanes-Oxley Act and new rules subsequently implemented by the SEC have required changes in corporate governance practices of
public companies. As a public company, we expect these new rules and regulations to increase our compliance costs in 2012 and beyond
and to make certain activities more time consuming and costly. As a public company, we also expect that these new rules and regulations
may make it more difficult and expensive for us to obtain director and officer liability insurance in the future and we may be required to
accept reduced policy limits and coverage or incur substantially higher costs to obtain the same or similar coverage. As a result, it may be
more difficult for us to attract and retain qualified persons to serve on our board of directors or as executive officers.

Our stock price may be volatile.

The market price of our Common Stock is likely to be highly volatile and could fluctuate widely in price in response to various factors,
many of which are beyond our control, including the following:

● changes in our industry;

● competitive pricing pressures;

● our ability to obtain working capital financing;

● additions or departures of key personnel;

● limited “public float” in the hands of a small number of persons whose sales or lack of sales could result in positive or negative

pricing pressure on the market price for our common stock;

● sales of our common stock;

● our ability to execute our business plan;

● operating results that fall below expectations;

● loss of any strategic relationship;

● regulatory developments;

● economic and other external factors;

● period-to-period fluctuations in our financial results; and

● inability to develop or acquire new or needed technology or products.

In addition, the securities markets have from time to time experienced significant price and volume fluctuations that are unrelated to the
operating performance of particular companies. These market fluctuations may also materially and adversely affect the market price of our
Common Stock.

Our Common Stock may be deemed a “penny stock,” which would make it more difficult for our investors to sell their shares.

Our common stock may be subject to the “penny  stock”  rules  adopted  under  Section  15(g)  of  the  Exchange Act.  The  penny  stock  rules
generally apply to companies whose common stock is not listed on The NASDAQ Stock Market or other national securities exchange and
trades at less than $5.00 per share, other than companies that have had average revenue of at least $6,000,000 for the last three years or that
have tangible net worth of at least $5,000,000 ($2,000,000 if the company has been operating for three or more years). These rules require,
among  other  things,  that  brokers  who  trade  penny  stock  to  persons  other  than  “established  customers”  complete  certain  documentation,
make suitability inquiries of investors and provide investors with certain information concerning trading in the security, including a risk
disclosure document and quote information under certain circumstances. Many brokers have decided not to trade penny stocks because of
the requirements of the penny stock rules and, as a result, the number of broker-dealers willing to act as market makers in such securities is
limited. If we remain subject to the penny stock rules for any significant period, it could have an adverse effect on the market, if any, for
our securities. If our securities are subject to the penny stock rules, investors will find it more difficult to dispose of our securities.

You may have difficulty trading and obtaining quotations for our Common Stock.

Our securities are not actively traded, and the bid and asked prices for our Common Stock on the Over-the-Counter Bulletin Board may
fluctuate widely. As a result, investors may find it difficult to dispose of, or to obtain accurate quotations of the price of, our securities. This
severely limits the liquidity of the Common Stock, and would likely reduce the market price of our Common Stock and hamper our ability
to raise additional capital. There is a limited market for our securities. Accordingly, investors may therefore bear the economic risk of an
investment in the Securities thereof, for an indefinite period of time. Even if an active market develops for the common stock, Rule 144
promulgated  under  the  Securities  Act  (“Rule  144”),  which  provides  for  an  exemption  from  the  registration  requirements  under  the
Securities Act under certain conditions, requires, among other conditions, a one-year holding period prior to the resale (in limited amounts)
of securities acquired in a non-public offering without having to satisfy the registration requirements under the Securities Act. There can be
no  assurance  that  we  will  fulfill  any  reporting  requirements  in  the  future  under  the  Securities  Exchange Act  of  1934,  as  amended,  or
disseminate  to  the  public  any  current  financial  or  other  information  concerning  the  Company,  as  is  required  by  Rule  144  as  part  of  the
conditions of its availability. Our securities have not been registered under the Securities Act.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
35

 
 
ITEM 1B. UNRESOLVED STAFF COMMENTS

Not applicable

ITEM 2. PROPERTIES

We do not own any property.

On  June  6,  2017,  the  Company  changed  its  corporate  headquarters  to  750  Third Avenue,  9th  Floor,  New  York,  New  York  10017  (the
“Premises”). Pursuant to a Lease Agreement, dated May 2, 2017 (the “Lease Agreement”), between the Company and Regus Management
Group, LLC, the Company occupies a portion of the 9th Floor at 750 Third Avenue, New York, NY 10017. The monthly rental fee for the
Premises is $9,454 per month. The Lease Agreement expires on January 31, 2019

On June 8, 2017, the Company entered into an Amended and Restated License Agreement (the “License”) with Actinium for office space
located at 275 Madison Avenue, 7th Floor, New York, New York 10016, our former corporate headquarters. This agreement amends and
restates  the  license  agreement  entered  into  between  the  parties  on  March  10,  2016.  Pursuant  to  the  terms  of  the  License, Actinium  will
continue to license the furniture, fixtures, equipment and tenant improvements located in the Premises (the “FFE”). Actinium will pay to
the Company a license fee of $7,529 per month. Actinium shall have at any time during the term of this Agreement the right to purchase
the FFE. The term of the License is contemporaneous with the Lease.

We  also  leased  an  office  at  Village  Square  Professional  Building  Two,  686  DeKalb  Pike,  Suite  202,  Blue  Bell,  Pennsylvania  19422  for
approximately $3,200 per month, that expired September, 2017. We entered into a sublease agreement through September 2016 whereby a
tenant reimbursed us $2,350 for rent per month.

ITEM 3. LEGAL PROCEEDINGS

From  time  to  time,  the  Company  may  become  involved  in  lawsuits  and  other  legal  proceedings  that  arise  in  the  course  of  business. 
Litigation  is  subject  to  inherent  uncertainties,  and  it  is  not  possible  to  predict  the  outcome  of  litigation  with  total  confidence.  Except  as
disclosed below, the Company is currently not aware of any legal proceedings or potential claims against it whose outcome would be likely,
individually or in the aggregate, to have a material adverse effect on the Company’s business, financial condition, operating results, or cash
flows.

Lawsuit Brought by Former Officer: In 2014, Relmada dismissed with prejudice its lawsuit against Najib Babul, which had sought to
compel Dr. Babul, Relmada’s former President, to account for questionable expenditures of Relmada funds made while Babul controlled
the Company. Relmada’s decision to end its claims was informed by the fact that Babul came forward with plausible explanations for some
of the expenditures, and the fact that, because Babul was a former officer and director of Relmada being sued for his conduct in office, the
Company was required to advance his expenses of the litigation; hence, Relmada was paying all the lawyers and consultants on both sides
of  the  dispute.  Relmada  also  agreed  to  reinstate  certain  stock  purchase  warrants  in  Babul’s  name,  which  had  been  cancelled  during  the
pendency of the litigation, and offered Babul the right to exchange his shares in RTI for shares in the Company.

Babul  has  brought  a  second  lawsuit  against  Relmada.  Ruling  on  Relmada’s  Motion  to  Dismiss,  the  United  States  District  Court  for  the
Eastern District of Pennsylvania dismissed Babul’s claims for breach of contract and intentional infliction of emotional distress, and left
intact  his  claims  for  defamation,  and  wrongful  use  of  civil  process.  Litigation  is  an  inherently  uncertain  process,  and  there  can  be  no
assurances with respect to either the outcome or the consequences of this litigation.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

36

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM  5.  MARKET  FOR  REGISTRANT’S  COMMON  EQUITY,  RELATED  STOCKHOLDER  MATTERS  AND  ISSUER
PURCHASES OF EQUITY SECURITIES

PART II

Market Information

Our common stock is listed on OTCQB, under the symbol “RLMD”.

The following table shows, for the years ended June 30, 2018 and 2017, the high and low closing prices per share of our common stock as
reported  by  the  OTCQB  quotation  service.  These  closing  prices  represent  prices  quoted  by  broker-dealers  on  the  OTCQB  quotation
service.  The  quotations  reflect  inter-dealer  prices,  without  retail  mark-up,  mark-down  or  commissions,  and  may  not  represent  actual
transactions.

For the Year Ended June 30, 2018

Three months ended June 30, 2018
Three months ended March 31, 2018
Three months ended December 31, 2018
Three months ended September 30, 2018

For the Year Ended June 30, 2017

Three months ended June 30, 2017
Three months ended March 31, 2017
Three months ended December 31, 2017
Three months ended September 30, 2017

Lack of a Public Market for Common Stock

High

Low

1.74    $
0.89    $
1.00    $
1.00    $

High

Low

1.23    $
1.34    $
1.45    $
2.29    $

0.89 
0.68 
0.69 
0.71 

0.80 
0.70 
0.61 
1.30 

  $
  $
  $
  $

  $
  $
  $
  $

Prior to our share exchange completed on May 20, 2014, there was no public market for our common stock. There is no assurance that our
shares will continue to be traded on the bulletin board, or if traded, that a public market will materialize.

The  Securities  Exchange  Commission  (SEC)  has  adopted  rules  that  regulate  broker-dealer  practices  in  connection  with  transactions  in
penny stocks. Penny stocks are generally equity securities with a price of less than $5.00, other than securities registered on certain national
securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect to transactions in
such securities is provided by the exchange or system. The penny stock rules require a broker-dealer, prior to a transaction in a penny stock,
to deliver a standardized risk disclosure document prepared by the SEC, that: (a) contains a description of the nature and level of risk in the
market for penny stocks in both public offerings and secondary trading;(b) contains a description of the broker’s or dealer’s duties to the
customer  and  of  the  rights  and  remedies  available  to  the  customer  with  respect  to  a  violation  to  such  duties  or  other  requirements  of
Securities’ laws; (c) contains a brief, clear, narrative description of a dealer market, including bid and ask prices for penny stocks and the
significance of the spread between the bid and ask price;(d) contains a toll-free telephone number for inquiries on disciplinary actions;(e)
defines significant terms in the disclosure document or in the conduct of trading in penny stocks; and;(f) contains such other information
and is in such form, including language, type, size and format, as the SEC shall require by rule or regulation.

37

 
 
 
 
 
 
 
 
   
 
 
   
     
 
 
 
   
 
 
   
     
 
 
 
 
 
 
 
The broker-dealer also must provide, prior to effecting any transaction in a penny stock, the customer with; (a) bid and offer quotations for
the penny stock;(b) the compensation of the broker-dealer and its salesperson in the transaction;(c) the number of shares to which such bid
and ask prices apply, or other comparable information relating to the depth and liquidity of the market for such stock; and (d) a monthly
account statements showing the market value of each penny stock held in the customer’s account.

In addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from those rules; the broker-
dealer must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser’s
written  acknowledgment  of  the  receipt  of  a  risk  disclosure  statement,  a  written  agreement  to  transactions  involving  penny  stocks,  and  a
signed and dated copy of a written suitability statement.

These  disclosure  requirements  may  have  the  effect  of  reducing  the  trading  activity  in  the  secondary  market  for  our  stock  if  it  becomes
subject  to  these  penny  stock  rules.  Therefore,  because  our  common  stock  is  subject  to  the  penny  stock  rules,  stockholders  may  have
difficulty selling those securities.

Holders

As of June 30, 2018, 12,549,870 shares of common stock were issued and outstanding, which were held by 129 holders of record. These
stockholders held their stock either individually or in nominee or “street” names through various brokerage firms. There are no shares of
Class A convertible preferred stock outstanding. Our transfer agent is:

Empire Stock Transfer
1859 Whitney Mesa Drive
Henderson, NV 89014
Telephone (702) 818-5898
www.empirestock.com

Inquiries regarding stock transfers, lost certificates or address changes should be directed to the above address.

Registration Rights

None.

Dividends

We plan to retain any earnings for the foreseeable future for our operations. We have never paid any cash dividends on our stock and do
not anticipate paying any cash dividends in the foreseeable future. Any future determination to pay cash dividends will be at the discretion
of our Board of Directors and will depend on our financial condition, operating results, capital requirements and such other factors as our
Board of Directors deems relevant.

Securities Authorized for Issuance under Equity Compensation Plans

Relmada has a 2014 Option and Equity Incentive Plan, as amended (the “Plan”) in which its directors, officers, employees and consultants
shall  be  eligible  to  participate.  The  Plan  allows  for  the  granting  of  common  stock  awards,  stock  appreciation  rights,  and  incentive  and
nonqualified stock options to purchase shares of the Company. As of June 30, 2018, the Company has 3,505,279 awards available to be
issued. 

38

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table summarizes our equity compensation plan information as of June 30, 2018.

Equity Compensation Plan Information

Number of
securities to be
issued upon
exercise of
outstanding
options and stock
appreciation
rights
(a)
 3,106,490    $

Weighted-
average
exercise price
of outstanding
options and
stock
appreciation
rights
(b)

1.55     

Number of
securities
remaining
available for
future issuance
under equity
compensation
plans (excluding
securities
reflected in
column (a))
(c)
3,505,279 

Plan Category

Equity compensation plans approved by security holders

Equity compensation plans not approved by security holders

-     

-     

- 

Total

3,106,490    $

1.55     

3,505,279 

ITEM 6. SELECTED FINANCIAL DATA

Smaller reporting companies are not required to provide the information required by this item.

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

The information and financial data discussed below is derived from the consolidated financial statements of Relmada for the year ended
June 30, 2018 and for the year ended June 30, 2017. The consolidated financial statements of Relmada were prepared and presented in
accordance with generally accepted accounting principles in the United States. The information and financial data discussed below is only
a summary and should be read in conjunction with the historical financial statements and related notes of Relmada contained elsewhere in
this  Report.  The  consolidated  financial  statements  contained  elsewhere  in  this  Report  fully  represent  Relmada’s  financial  condition  and
operations;  however,  they  are  not  indicative  of  the  Company’s  future  performance.  See  “Cautionary  Note  Regarding  Forward  Looking
Statements”  above  for  a  discussion  of  forward-looking  statements  and  the  significance  of  such  statements  in  the  context  of  this  Annual
Report.

This discussion contains forward-looking statements reflecting our current expectations that involve risks and uncertainties. Actual results
may differ materially from those discussed in these forward-looking statements due to a number of factors, including those set forth in the
section entitled “Risk Factors” and elsewhere herein. The information and financial data discussed below is only a summary and should be
read  in  conjunction  with  the  historical  financial  statements  and  related  notes  of  Relmada  Therapeutics,  Inc.  contained  elsewhere  in
this document. Relmada’s current consolidated financial position and consolidated results of operations; are not necessarily indicative of
the  Company’s  future  performance.  See  “Cautionary  Note  Regarding  Forward  Looking  Statements”  above  for  a  discussion  of  forward-
looking statements and the significance of such statements in the context of this document.

39

 
 
  
 
   
   
 
 
 
   
   
 
   
 
   
      
      
  
   
 
   
      
      
  
   
 
 
 
 
 
 
 
 
Our Corporate History and Background

Relmada Therapeutics is a clinical-stage, publicly traded biotechnology company developing new chemical entities (NCEs) together with
novel versions of proven drug products that potentially address areas of high unmet medical need in the treatment of central nervous system
(CNS)  diseases  -  primarily  depression.  The  Company  has  a  diversified  portfolio  of  four  products  at  various  stages  of  development,
including d-methadone (dextromethadone, REL-1017), an N-methyl-D-aspartate (NMDA) receptor antagonist for treating depression and
neuropathic pain; LevoCap ER (REL-1015), an abuse resistant, sustained release dosage form of the opioid analgesic levorphanol; BuTab
(oral  buprenorphine,  REL-1028),  an  oral  dosage  form  of  the  opioid  analgesic  buprenorphine;  and  MepiGel  (topical  mepivacaine,  REL-
1021), an orphan drug designated topical formulation of the local anesthetic mepivacaine.

Following  a  pipeline  prioritization  and  strategic  review  of  our  business,  we  emerged  with  clear  priorities  as  a  refocused  research  and
clinical development company. We identified d-methadone as the most promising clinical program on which we will focus the majority of
our development efforts going forward. We believe this refined strategy will drive Relmada’s long-term success.

As we continue the development of d-methadone, we are seeking strategic partnerships with  established  healthcare  companies  to  pursue
further  development,  regulatory  approval  and  commercialization  of  our  remaining  pipeline  programs.  We  do  not  expect  to  manufacture
finished  products  in-house,  nor  conduct  direct  or  indirect  sales  of  products  which  may  allow  the  Company  to  avoid  significant  capital
investment in production facilities and sales and marketing teams. It is difficult to predict whether we will be able to enter into beneficial
commercial partner relationships with recognized healthcare companies.

Our  lead  product  candidate,  d-methadone,  is  a  NCE  being  developed  as  a  rapidly  acting,  oral  agent  for  the  treatment  of  depression,
neuropathic  pain,  and/or  other  potential  conditions.  We  have  completed  Phase  I  single  and  multiple  ascending  dose  studies  and  have
confirmed safety, tolerability, and dose range for a planned Phase II study in treatment-resistant depression (“TRD”).

We have not generated revenues and do not anticipate generating revenues for the foreseeable future. We had net loss of approximately
$8,961,000 and $6,287,000 for the years ended June 30, 2018 and 2017, respectively. At June 30, 2018, we have an accumulated deficit of
approximately $94,344,307.

Results of Operations

For the year ended June 30, 2018 versus June 30, 2017

Research and Development Expense

Total research and development spending for the year ended June 30, 2018 was approximately $2,942,600, as compared to $1,293,500 for
the same period of 2017, an increase of $1,649,100. The increase in research and development expenses was primarily due to:

● Increase in research project spending $1,889,900 associated with the initiation of our Phase 2a study;

● decrease in salary and related costs from reduced scientific staff ($207,100);

● decrease in stock based compensation expense ($33,700).

40

 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
General and Administrative Expense

Total general and administrative expenses were approximately $3,974,900 for the year ended June 30, 2018, as compared to $5,925,300 for
the prior year, a decrease of ($1,950,400). The decrease in general and administrative expenses was primarily due to:

● Decrease in professional fees ($658,800);

● decrease in salary and related costs ($419,700);

● decrease in stock-based compensation ($152,800);

● decreased legal litigation ($430,300);

● decreased rent expense ($273,600); and

● an increase in patent legal fees of $436,600

● decrease in other general and administrative expenses ($451,800);

Change in Fair Value of Derivative Liabilities

The change in the fair value of derivative liabilities was an unrealized loss of approximately $709,000 for the year ended June 30, 2018, as
compared to the prior year unrealized gain of $716,700.

For the years ended June 30, 2018 derivative liabilities included derivatives associated with the Promissory Notes issued in the year ended
June  2018,  and  warrants  issued  with  the  May  2014  and  June  2014  offerings.  For  the  years  ended  June  30,  2017,  derivative  liabilities
included warrants issued with the May 2014 and June 2014 offerings. The derivative liability will decrease when warrants are exercised,
expire or when the anti-dilution feature is eliminated. The anti-dilution feature is eliminated when the Company is up-listed to a National
Exchange  (NYSE  or  NASDAQ).  The  derivative  liabilities  are  affected  by  factors  that  are  subject  to  significant  fluctuations  and  are  not
under  the  Company’s  control.  Therefore,  the  resulting  effect  upon  our  net  income  or  loss  is  subject  to  significant  fluctuations  and  will
continue to be subject to significant fluctuations until the derivatives are reduced to zero, expire or are exercised. The accounting guidance
applicable to these warrants requires the Company (assuming all other inputs to the pricing model remain constant) to record a non-cash
loss when the Company’s stock price is rising and to record non-cash income when the Company’s stock price is decreasing.

Interest Income and Expense, Net

Net interest expense for the year ended June 30, 2018 was approximately ($1,337,000) as compared to net interest expense of ($600) for
the  same  period  of  2017.  The  difference  primarily  consisted  of  increase  in  interest  expense  resulted  from  the  issuances  of  two-year
convertible promissory notes payable.

Other Income

Other income from Subleases for the year ended June 30, 2018 was approximately $2,350 compared to $211,000 for the same period of
2017. The decrease is due to a loss of income derived from two sublease agreements.

On March 10, 2016 and effective as of January 1, 2016, Relmada entered into an Office Space License Agreement (the “License”) with
Actinium Pharmaceuticals, Inc. (“Actinium”), for office space located at 275 Madison Avenue, 7th Floor, New York, New York 10016.
The  term  of  the  License  was  for  three  years  from  the  effective  date,  with  an  automatic  renewal  provision.  The  cost  of  the  License  is
approximately $16,600 per month for Actinium, subject to customary escalations and adjustments. The Company recorded the license fees
as other income in the consolidated statements of operations. On June 6, 2017, the landlord and Relmada agreed to assign the Lease for all
of the office space at 275 Madison Avenue to Actinium. As of such date all rights, titles, and interest to the Lease, including related duties,
liabilities,  and  obligations,  were  transferred  from  the  Company  to  Actinium.  Pursuant  to  the  assignment  of  the  lease,  the  Company
derecognized its deferred rent liability and recorded gain on assignment of office lease of $101,600.

The  Company  also  leased  an  office  at  Village  Square  Professional  Building  Two,  686  DeKalb  Pike,  Suite  202,  Blue  Bell,  Pennsylvania
19422,  for  approximately  $3,200  per  month,  through  September  2017.  We  entered  into  a  sublease  agreement  through  September  2016
whereby a tenant reimbursed Relmada $2,350 for rent per month.

On  June  8,  2017,  the  Company  entered  into  an Amended  and  Restated  License Agreement  with Actinium.  Pursuant  to  the  terms  of  the
agreement, Actinium will continue to license the furniture, fixtures, equipment and tenant improvements located in the office (“FFE”) for a
license fee of $7,529 per month until December 8, 2022. Actinium shall have at any time during the term of this agreement the right to
purchase the FFE for $496,909, less any previously paid license fees. The license of FFE qualifies as a sales-type lease. At inception, the
Company  derecognized  the  underlying  assets  of  $493,452,  recognized  discounted  lease  payments  receivable  of  $397,049  using  the
discount rate of 8.38% and recognized a loss on the lease of fixed assets of $96,403.

41

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
Income Taxes

The Company did not provide for income taxes for the years ended June 30, 2018 and 2017 since there were losses for both years and a full
valuation allowance against all deferred tax assets.

Loss per Common Share

The Company recorded a net loss of approximately $8,960,900 and $6,286,500 or $0.71 and $0.52 per common share, basic and diluted, for
the years ended June 30, 2018 and 2017, respectively, based on the factors described above.

Liquidity

To date, we have financed our operations primarily through issuance of common stock and warrants and subordinated debt (convertible to
common  stock).  Since  our  inception,  we  have  not  generated  any  product  revenue  and  do  not  anticipate  generating  any  revenues  for  the
foreseeable future. We have incurred losses from inception to June 30, 2018 of approximately $94,344,000. We have generated negative
cash flows from operations since inception. We expect to incur additional expenses over the next several years developing our products.
These conditions raise substantial doubt as to the Company’s ability to continue as a going concern.

At June 30, 2018 Relmada had cash and cash equivalents of approximately $2,238,900. The Company will need to raise additional funds in
order to continue its planned clinical trials. Insufficient funds may cause us to delay, reduce the scope of or eliminate one or more of our
development programs. Our future capital needs and the adequacy of our available funds will depend on many factors, including the cost of
clinical studies and other actions needed to obtain regulatory approval of our products in development. If additional funds are required, we
may raise such funds from time to time through public or private sales of equity or debt securities or from bank or other loans or through
strategic  research  and  development,  or  licensing.  Financing  may  not  be  available  on  acceptable  terms,  or  at  all,  and  our  failure  to  raise
capital when needed could materially adversely impact our growth plans and our financial condition or results of operations. Additional
equity financing, if available, may be dilutive to our shareholders.

Effects of Inflation

Our assets are primarily monetary, consisting of cash and cash equivalents. Because of their liquidity, these assets are not directly affected
by  inflation.  Because  we  intend  to  retain  and  continue  to  use  our  equipment,  we  believe  that  the  incremental  inflation  related  to
replacement costs of such items will not materially affect our operations. However, the rate of inflation affects our expenses, such as those
for employee compensation and contract services, which could increase our level of expenses and the rate at which we use our resources.

Contractual Obligations

The following tables sets forth our contractual obligations for the next five years and thereafter:

Office lease
Note payable
Convertible promissory notes payable
Total obligations

Total

66,178    $
285,170     
7,205,000     
7,556,348    $

  $

  $

Less than
1 year

1 - 2 years     3 - 5 years    

More than
5 years

66,178    $
285,170     
-     
351,348    $

-    $
-     
7,205,000     
7,205,000    $

           -    $
-     
-     
-    $

          - 
- 
- 
- 

The following tables sets forth selected cash flow information for the periods indicated below:

Cash used in operating activities
Cash used in investing activities
Cash raised (used) in financing activities
Net increase (decrease) in cash and cash equivalents

For the
Year Ended
June 30,
2018

For the
Year Ended
June 30,
2017

  $ (6,002,078)   $ (6,466,335)
(49,690)
(273,670)
528,431    $ (6,789,695)

(12,391)    
6,542,900     

For the years ended June 30, 2018 and 2017, cash used in operating activities was $6,002,078 and $6,466,335, respectively, primarily due
to the net loss for each respective period, of approximately $8,960,900 and $6,286,500, respectively. This was offset by non-cash expenses
which  primarily  consisted  of  stock-based  compensation  $517,999  and  $704,452;  the  change  in  the  fair  value  of  derivative  liabilities  of
$708,901  and  $(716,650),  and  amortization  of  deferred  financing  costs  of  $1,029,183  and  $0,  respectively,  for  the  years  ended  June  30,
2018  and  2017.  There  were  changes  in  operating  assets  and  liabilities  for  the  years  ended  June  30,  2018  and  2017  of  approximately
$700,100 and ($247,700), respectively.

42

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
   
   
  
 
 
 
   
 
   
   
   
 
 
 
 
Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial
condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that
is material to investors.

Seasonality

We do not have a seasonal business cycle.

Critical Accounting Policies and Use of Estimates

The  preparation  of  financial  statements  in  conformity  with  accounting  principles  generally  accepted  in  the  United  States  of  America
requires  management  to  make  estimates  and  assumptions  that  affect  the  reported  amounts  of  assets  and  liabilities  and  disclosure  of
contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the reporting
period.  Actual  results  could  differ  from  those  estimates.  The  significant  estimates  are  incurred  costs  of  clinical  studies,  stock-based
compensation expense, valuation of derivative financial liabilities, and income taxes and valuation of deferred tax assets.

Research and Development

Research and development costs primarily consist of research contracts for the advancement of product development, salaries and benefits,
stock-based  compensation,  and  consultants.  The  Company  expenses  all  research  and  development  costs  in  the  period  incurred.  The
Company makes an estimate of costs in relation to clinical study contracts. The Company analyzes the progress of studies, including the
progress of clinical studies and phases, invoices received and contracted costs when evaluating the adequacy of the amount expensed and
any related prepaid asset and accrued liability.

Stock-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. That cost is recognized over the period during which an employee is required to provide service in exchange for the
award  -  the  requisite  service  period.  The  grant-date  fair  value  of  employee  share  options  is  estimated  using  the  Black-Scholes  option
pricing model adjusted for the unique characteristics of those instruments. Compensation expense for warrants granted to non-employees is
determined  by  the  fair  value  of  the  consideration  received  or  the  fair  value  of  the  equity  instruments  issued,  whichever  is  more  reliably
measured, and is recognized over the service period. The expense is subsequently adjusted to fair value at the end of each reporting period
until such warrants vest, and the fair value of such instruments, as adjusted, is expensed over the related vesting period. Adjustments to fair
value  at  each  reporting  date  may  result  in  income  or  expense,  depending  upon  the  estimate  of  fair  value  and  the  amount  of  expense
recorded prior to the adjustment. The Company reviews its agreements and the future performance obligation with respect to the unvested
warrants for its vendors or consultants. When appropriate, the Company will expense the unvested warrants at the time when management
deems the service obligation for future services has ceased.

Income Taxes

The Company accounts for income taxes using the asset and liability method. Accordingly, deferred tax assets and liabilities are recognized
for the future tax consequences attributable to differences between financial statement carrying amounts  of  existing  assets  and  liabilities
and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income
in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of
a change in the tax rate is recognized in income or expense in the period that the change is effective. Tax benefits are recognized when it is
probable that the deduction will be sustained. A valuation allowance is established when it is more likely than not that all or a portion of a
deferred tax asset will either expire before the Company is able to realize the benefit, or that future deductibility is uncertain. As of June
30, 2018 and 2017, the Company recorded a valuation allowance to the full extent of our net deferred tax assets since  the  likelihood  of
realization of the benefit does not meet the more likely than not threshold.

Derivatives

All derivatives are recorded at fair value on the balance sheet. The Company has determined fair values using market based pricing models
incorporating  readily  prices  and  or  valuation  techniques  that  require  inputs  that  are  both  significant  to  the  fair  value  measurement  and
unobservable (supported by little or no market activity) that requires judgment and estimates.

Recent Accounting Pronouncements

The Company lists material recent accounting pronouncements in Note 2 of the consolidated financial statements.

43

 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
Opportunities, Challenges and Risks

The market for drugs for depression treatment is large and in need of new solutions. Where successful, depression products can generate
hundreds of millions of dollars in annual sales. A number of large pharmaceutical and biotechnology companies regularly acquire products
in  development,  with  preference  given  to  products  in  Phase  II  or  later  clinical  trials.  These  deals  are  typically  structured  to  include  an
upfront payment that ranges from several million dollars to tens of millions of dollars or more, and additional milestone payments tied to
development, regulatory and sales milestones. Our goal is to develop products up to the point where our resources are sufficient to sustain
the  costs,  and  subsequently  partner  them  with  larger  companies  to  share  further  development  expenses  and  leverage  their  sales  and
marketing infrastructure. We plan to retain the marketing or co-marketing rights for selected specialty medical areas in the U.S.

We believe our future success will be heavily dependent upon our ability to successfully conduct clinical trials and nonclinical development
of  our  drug  candidates.  This  will  in  turn  depend  on  our  ability  to  hire  competent  employees,  continue  our  close  collaboration  with  our
suppliers and our Scientific Advisory Board. It is possible that despite our best efforts our clinical trials results may not meet regulatory
requirements  for  approval.  If  our  efforts  are  successful,  we  will  be  able  to  partner  our  development  stage  products  on  commercially
favorable terms only if they enjoy appropriate market exclusivity. For that reason we intend to continue our efforts to maintain existing and
generate new intellectual property. Intellectual property is a key factor in the success of our business.

To achieve the goals discussed above we intend to continue to invest in research and development at likely increasing rates thus incurring
further  losses  until  one  or  more  of  our  products  is/are  sufficiently  developed  to  partner  them  to  large  pharmaceutical  and  biotechnology
companies.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Interest rate risk

Our cash and cash equivalents include all highly liquid investments with an original maturity of three months or less. Our cash equivalents
are in a money market account. Because of the short-term maturities of our cash and cash equivalents, we do not believe that an increase in
market rates would have a significant impact on the realized value of our investments. We place our cash and cash equivalents on deposit
with financial institutions in the United States. The Federal Deposit Insurance Corporation limits coverage for all depository accounts. Our
cash and cash equivalents at times may exceed covered limits.

Foreign currency exchange risk

We  currently  have  limited,  but  may  in  the  future  have  increased,  clinical  and  commercial  manufacturing  agreements  which  are
denominated  in  Euros  or  other  foreign  currencies. As  a  result,  our  financial  results  could  be  affected  by  factors  such  as  a  change  in  the
foreign  currency  exchange  rate  between  the  U.S.  dollar  and  the  Euro  or  other  applicable  currencies,  or  by  weak  economic  conditions  in
Europe or elsewhere in the world. We are not currently engaged in any foreign currency hedging activities.

Market indexed security risk

We have issued warrants to various holders underlying shares of our common stock. These warrants are re-measured to their fair value at
each  reporting  period  with  changes  in  their  fair  value  recorded  as  derivative  gain  (loss)  in  the  accompanying  consolidated  statement  of
operations. We use the Black-Scholes model for valuation of the warrants.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

Our audited consolidated financial statements for the years ended June 30, 2018 and 2017 are included beginning on Page F-1 immediately
following the signature page to this report. See Item 15 for a list of the financial statements included herein.

ITEM  9.  CHANGES  IN  AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND  FINANCIAL
DISCLOSURE

None.

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Under  the  supervision  and  with  the  participation  of  our  management,  including  our  Chief  Executive  Officer/Interim  Chief  Financial
Officer, we carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as defined in
Rules  13a-15(e)  and  15d-15(e)  under  the  Exchange Act.  Based  on  that  evaluation,  our  Chief  Executive  Officer/  Interim  Chief  Financial
Officer has concluded that, at June 30, 2018, such disclosure controls and procedures were effective.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed
in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified
by the SEC. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information
required  to  be  disclosed  in  our  reports  filed  or  submitted  under  the  Exchange Act  is  accumulated  and  communicated  to  management,
including our Chief Executive Officer/ Interim Chief Financial Officer, or persons performing similar functions, as appropriate, to allow
timely decisions regarding required disclosure.

Limitations on the Effectiveness of Controls

Our  disclosure  controls  and  procedures  are  designed  to  provide  reasonable,  not  absolute,  assurance  that  the  objectives  of  our  disclosure
control system are met. Because of inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that
all  control  issues,  if  any,  within  a  company  have  been  detected.  Our  Chief  Executive  Officer/  Interim  Chief  Financial  Officer  has
concluded,  based  on  his  evaluation  as  of  the  end  of  the  period  covered  by  this  Report  that  our  disclosure  controls  and  procedures  were
effective to provide reasonable assurance that the objectives of our disclosure control system were met.

Changes in Internal Control Over Financial Reporting

There were no changes in the Company’s internal controls over financial reporting that occurred during the fourth quarter of the fiscal year
covered by this Annual Report on Form 10-K that have materially affected, or are reasonably likely to materially affect, the Company’s
internal control over financial reporting. 

Management’s Report on Internal Control Over Financial Reporting

As  required  by  the  SEC  rules  and  regulations  for  the  implementation  of  Section  404  of  the  Sarbanes-Oxley Act,  our  management  is
responsible for establishing and maintaining adequate internal control over financial reporting. Our internal control over financial reporting
is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of our consolidated financial
statements for external reporting purposes in accordance with GAAP. Our internal control over financial reporting includes those policies
and procedures that:

(1)

(2)

pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the
assets of our company,

provide reasonable  assurance  that  transactions  are  recorded  as  necessary  to  permit  preparation  of  consolidated  financial
statements in accordance with accounting principles generally accepted in the United States of America, and that our receipts and
expenditures are being made only in accordance with authorizations of our management and directors, and

(3)

provide reasonable  assurance  regarding  prevention  or  timely  detection  of  unauthorized  acquisition,  use  or  disposition  of  our
assets that could have a material effect on the consolidated financial statements.

Because  of  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect  errors  or  misstatements  in  our
consolidated financial statements. 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 or compliance with the policies or procedures may deteriorate.
Management  assessed  the  effectiveness  of  our  internal  control  over  financial  reporting  at  June  30,  2018.  In  making  these  assessments,
management  used  the  criteria  set  forth  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission  COSO  (2013
framework).  Based  on  our  assessments  and  those  criteria,  management  determined  that  we  did  maintain  effective  internal  control  over
financial reporting at June 30, 2018.

ITEM 9B.  OTHER INFORMATION

None. 

45

 
 
 
 
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE

The following sets forth information about our directors and executive officers as of September 28, 2018:

Name
Sergio Traversa, PharmD.
Charles J. Casamento
Paul Kelly
Maged Shenouda, R.Ph, MBA

Age
58
73
61
54

  Position
  Chief Executive Officer, Interim CFO, and Director
  Chairman of the Board and Director
  Director
  Director

Sergio Traversa, PharmD, MBA   has  been  our  Chief  Executive  Officer  and  director  since April  2012,  and  our  Interim  Chief  Financial
Officer  since  February  2017.  Previously,  from  January  2010  to April  2012  he  was  the  CEO  of  Medeor  Inc.,  a  spinoff  pharmaceutical
company from Cornell University. From January 2008 to January 2010 Dr. Traversa was a partner at Ardana Capital. Dr. Traversa has over
twenty-five  years  of  experience  in  the  healthcare  sector  in  the  United  States  and  Europe,  ranging  from  management  positions  in  the
pharmaceutical  industry  to  investing  and  strategic  advisory  roles.  He  has  held  financial  analyst,  portfolio  management  and  strategic
advisory  positions  at  large  U.S.  investment  firms  specializing  in  healthcare,  including  Mehta,  Isaly  and  Mehta  Partners,  ING  Barings,
Merlin BioMed and Rx Capital. Dr. Traversa was a founding partner of Ardana Capital, a pharmaceutical and biotechnology investment
advisory firm. In Europe, he held the position of Area Manager for Southern Europe of Therakos Inc., a cancer and immunology division of
Johnson & Johnson. Prior to Therakos, Dr. Traversa was at Eli Lilly, where he served as Marketing Manager of the Hospital Business Unit.
He was also a member of the CNS (Central Nervous System) team at Eli Lilly, where he participated in the launch of Prozac and the early
development  of  Zyprexa  and  Cymbalta.  Dr.  Traversa  started  his  career  as  a  sales  representative  at  Farmitalia  Carlo  Erba,  the  largest
pharmaceutical  company  in  Italy,  now  part  of  Pfizer.  Mr.  Traversa  is  also  a  board  member  of  Actinium  Pharmaceuticals,  Inc.  and
previously served as interim CEO and CFO of Actinium. Dr. Traversa holds a Laurea degree in Pharmacy from the University of Turin
(Italy)  and  an  MBA  in  Finance  and  International  Business  from  the  New  York  University  Leonard  Stern  School  of  Business. As  Chief
Executive Officer of the Company, Dr. Traversa is the most senior executive of the Company and as such provides our Board of Directors
with  the  greatest  insight  into  the  Company’s  business  and  the  challenges  and  material  risks  it  faces.  Dr.  Traversa  has  approximately  30
years  of  healthcare  industry  experience  and  is  especially  qualified  to  understand  the  risks  and  leadership  challenges  facing  a  growing
pharmaceutical company from a senior management and financial expertise perspective led us to conclude that Dr. Traversa should serve as
Chief Executive Officer and Director of the Company.

Ottavio V. Vitolo, M.D., M.M.Sc. has been our Senior Vice President, Head of R&D and Chief Medical Officer since April 2018. Dr. is a
neuropsychiatrist and clinical researcher with 20 years of pre-clinical and clinical research experience both in academia and industry. His
expertise includes psychiatric and neurological disorders, such as depression, schizophrenia, Alzheimer’s disease, Parkinson’s disease, and
rare diseases, such as Duchenne’s muscular dystrophy, Huntington’s disease, Friedreich’s ataxia and phenylketonuria.

Prior  to  joining  Relmada,  from  January  2017  to  March  2018,  Dr.  Vitolo  was  Vice  President  of  Clinical  Development  at  Homology
Medicines,  Inc.,  a  gene  therapy  and  gene  editing  company,  where  he  led  the  clinical  development  for  the  company  lead  gene  therapy
program  and  built  the  clinical  strategy  for  the  company  portfolio.  From  May  2013  to  January  2017,  he  held  positions  of  increasing
responsibility  at  Pfizer  Inc.,  overseeing  studies  and  programs  ranging  from  small  molecules  to  biologics  to  gene  therapy,  first  in  the
Neuroscience  Research  Unit  and  later  in  the  Rare  Disease  Research  Unit,  where  he  served  as  Senior  Medical  Director  and  Head  of
Neuromuscular  Clinical  Research.  Prior  to  Pfizer,  from  July  2012  to April  2013,  he  was  an Associate  Medical  Director  in  Discovery
Research  at  Shire  Human  Genetic  Therapies  (HGT).  Since  2011,  Dr.  Vitolo  has  held  a  position  as  an  Assistant  Psychiatrist  at
Massachusetts General Hospital and has been an Instructor in Psychiatry at Harvard Medical School since 2009.

Dr. Vitolo received a  master of medical sciences in clinical investigation (M.M.Sc.) from Harvard Medical School, and a medical degree
(M.D.), summa cum laude, in medicine and surgery from the University of Rome - La Sapienza. He trained in psychiatry at Barnes Jewish
Hospital  and  Washington  University  in  St.  Louis  Medical  School  and  in  behavioral  neurology  and  neuropsychiatry  at  Brigham  and
Women’s Hospital and Harvard Medical School.

Board of Directors

Charles J. Casamento, MBA has been our Chairman of the Board since June 2017 and a director since July 2015. Mr. Casamento is also
Chairman  of  our Audit  Committee  and  a  member  of  Compensation  Committee  and  Corporate  Governance  and  Nominating  Committee.
Since 2007 Mr. Casamento is Executive Director and Principal of The Sage Group, a health care advisory group specializing in business
development strategies and transactions. Prior to The Sage Group he was President and CEO of Osteologix from October 2004 until April
2007.  Originally  a  private  VC  funded  company  in  Copenhagen,  Denmark  which  had  discovered  a  new  drug  for  the  treatment  of
Osteoporosis, Mr. Casamento commenced operations and initiated clinical trials in the US, completed a financing with Rodman & Renshaw
and Roth Capital Partners and took the company public through a merger with a public shell company. The product was eventually acquired
by  Servier  a  major  French  pharmaceutical  company.  Osteologix  was  Mr.  Casamento’s  fifth  startup  company,  all  of  which  were
successfully taken public, during his tenure, either through IPOs or through reverse mergers.

46

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
He was Senior Vice President & General Manager for Pharmaceuticals and Biochemicals at Genzyme. He joined Genzyme in 1985 while it
was an early stage venture backed company and was there during the time Genzyme was taken public. In 2011 Genzyme was acquired by
Sanofi for an estimated $20 Billion. In 1989 he co-founded and later took public, Interneuron Pharmaceuticals (Indevus) which eventually
reached a $1.6 billion market valuation after a weight loss product that was developed during his tenure was approved by FDA. Indevus
was acquired in 2009 by Endo for nearly $1 Billion. In 1993 Mr. Casamento joined RiboGene as Chairman, President and CEO. He took
the Company public and completed several major corporate collaborations and R&D collaboration agreements as well as a merger with a
public corporation in 1998 to form Questcor Pharmaceuticals, where he was Chairman, CEO and President until August 2004. He acquired
Acthar, a product for West Syndrome and MS, for a $100,000 cash payment plus a 1% royalty. Questcor was acquired by Mallinckrodt in
2014 at a valuation of $6 Billion and Acthar has revenue at a run rate of $1 Billion for 2014.

Prior to joining Genzyme in 1985 Mr. Casamento has held a number of marketing, sales, finance and business development positions with
Novartis, Hoffmann-LaRoche, Johnson & Johnson and American Hospital Supply Corporation where he was Vice President of Business
Development and Strategic Planning for the Critical Care Division from January 1983 until May 1985. During his career he has completed
well over 100 major business development/M&A deals which had the effect of enhancing and expediting the growth and development of
his businesses. He took four biotechnology companies public and secured pubic and VC financing for five biotechnology companies.

Mr. Casamento currently serves as an Independent Director for AzurRx Biopharma. During his career he has served on the boards of twelve
public companies and two private companies. Mr. Casamento also served as Chairman of the Audit Committee of Astex Pharmaceuticals
and is a SOX defined financial expert. He is a member of the Fordham University Science Council and has been a guest lecturer at Fordham
University. He was previously Vice Chairman of the Catholic Medical Mission Board, a large not for profit organization providing health
care services to third world countries. A graduate of Fordham University in New York City and Iona College in New Rochelle, New York.
Mr. Casamento has a degree in Pharmacy and an MBA.

Maged Shenouda, R.Ph, MBA, has been our director since November 2015. Mr. Shenouda is also a member of the Audit Committee and
Compensation Committee, and is Chairman of the Corporate Governance and Nominating Committee. Mr. Shenouda has over 25 years of
biotechnology and equity research experience. Mr. Shenouda is currently the Chief Financial Officer of AzurRx Biopharma where he also
serves  as  a  Mr.  Shenouda  also  currently  serves  as  a  Director.  Prior  to  this  Mr.  Shenouda  was  the  Head  of  Business  Development  and
Licensing  at  Retrophin,  Inc.  from  January  2014  to  November  2014.  From  January  2012  to  September  2013,  Mr.  Shenouda  was  the
managing  Director,  Head  of  East  Coast  Operations,  at  Blueprint  Life  Science  Group.  Prior  to  that,  he  spent  the  bulk  of  his  career  as  an
equity  analyst.  From  June  2010  to  November  2011,  Mr.  Shenouda  was  the  Managing  Director,  Senior  Biotechnology Analyst,  at  Stifel
Nicolaus. He also held senior level positions at UBS and JP Morgan, covering a broad range of small and large capitalization biotechnology
companies. Mr. Shenouda started his sell-side equity research career at Citigroup and Bear Stearns where his coverage universe focused on
U.S and European pharmaceutical companies. Before entering Wall Street, he was a management consultant with PricewaterhouseCoopers
Pharmaceutical Consulting practice and also spent time in pharmaceutical sales, having worked as a hospital representative and managed
care specialist for Abbott Laboratories Pharmaceutical Products Division. He earned a B.S. in Pharmacy from St. John’s University and is a
registered pharmacist in New Jersey and California. He also received an M.B.A from Rutgers Graduate School of Management. That Mr.
Shenouda  brings  over  25  years  of  biotechnology  and  equity  research  experience  to  our  Board  of  Directors,  having  served  in  various
executive-level positions over the course of his career, and that Mr. Shenouda has developed significant management and leadership skills
relating to the pharmaceutical industry, led us to conclude that Mr. Shenouda should serve as a director.

Paul Kelly has been a director of the Company since November 2015. Mr. Kelly is also Chairman of the Compensation Committee, and a
member  of  the Audit  Committee  and  Corporate  Governance  and  Nominating  Committee.  Mr.  Kelly  has  been  actively  involved  as  an
analyst, consultant and investor in the biotechnology sector for the past twenty years. He began as an equity analyst at Mabon Securities in
1993, and served in the same capacity at UBS Securities, Volpe, Brown, Whalen, ING Securities and Merrill Lynch. Mr. Kelly was named
to the inaugural Fortune magazine All Star Analyst team in 2000. Subsequently, since 2007 Mr. Kelly has engaged in consulting for both
private and public biotechnology companies and for hedge funds. He currently manages his own investments and continues his industry
consulting  activities.  Mr.  Kelly  has  advised  Spring  Bank  Pharmaceuticals,  Inc.  and  VisionGate,  Inc.  Mr.  Kelly  holds  an  A.B.  in
Biochemistry  from  Brown  University,  from  which  he  was  graduated  magna  cum  laude,  Sigma  Xi  and  Phi  Beta  Kappa.  He  attended  the
University  of  Rochester  School  of  Medicine  and  received  an  MBA  in  Finance  from  the  William  E.  Simon  School  at  the  University  of
Rochester. That Mr. Kelly brings over 25 years of biotechnology experience to our Board of Directors, having served in various executive-
level  positions  over  the  course  of  his  career,  and  that  he  has  developed  significant  management  and  leadership  skills  relating  to  the
pharmaceutical industry, led us to conclude that Mr. Kelly should serve as a director.

47

 
 
 
 
 
 
 
 
 
Board of Directors

CORPORATE GOVERNANCE

The  Board  of  Directors  oversees  our  business  affairs  and  monitors  the  performance  of  management.  In  accordance  with  our  corporate
governance  principles,  the  Board  of  Directors  does  not  involve  itself  in  day-to-day  operations  of  the  Company.  The  directors  keep
themselves  informed  through  discussions  with  the  Chief  Executive  Officer,  other  key  executives  and  by  reading  the  reports  and  other
materials that we send them and by participating in Board of Directors and committee meetings.

Term of Office

Directors are appointed until the director resigns or by reason of death or other cause is unable to serve in the capacity of a director. Our
officers are appointed by our Board and hold office until removed by our Board.

All officers and directors listed above will remain in office until their successors have been duly elected and qualified. Our bylaws provide
that our Board appoints officers and each executive officer serves at the discretion of our Board.

The term of each director is set forth below or until their successors are duly elected. The table below shows the term of each director under
our amended Articles of Incorporation:

Director
Maged Shenouda
Charles J. Casamento
Sergio Traversa
Paul Kelly

Class
Class I
Class II
Class II
Class III

Term (from 2017 Annual Meeting)
12 months
24 months
24 months
36 months

Directors elected at each annual meeting commencing in 2015 shall be elected for a 3-year term.

Director Independence

We use the definition of “independence” of the NYSE MKT to make this determination. We are not listed on the NYSE MKT, so although
we  use  its  definition  of  “independence”,  its  “independence”  rules  are  inapplicable  to  us.  NYSE  MKT  corporate  governance  rule  Sec.
803(A)(2) provides that an “independent director” means a person other than an executive officer or employee of the company. No director
qualifies as independent unless the issuer’s board of directors affirmatively determines that the director does not have a relationship that
would  interfere  with  the  exercise  of  independent  judgment  in  carrying  out  the  responsibilities  of  a  director.  The  following  is  a  non-
exclusive list of persons who shall not be considered independent under NYSE MKT rules:

● a  director  who  is,  or  during  the  past  three  years  was,  employed  by  the  company,  other  than  prior  employment  as  an  interim

executive officer (provided the interim employment did not last longer than one year);

● a  director  who  accepted  or  has  an  immediate  family  member  who  accepted  any  compensation  from  the  company  in  excess  of
$120,000 during any period of twelve consecutive months within the three years preceding the determination of independence, other
than the following:

○ (i)   compensation for board or board committee service,

○ (ii)  compensation paid to an immediate family member who is an employee (other than an executive officer) of the company,

○ (iii)  compensation  received  for  former  service  as  an  interim  executive  officer  (provided  the  interim  employment  did  not  last

longer than one year), or

○ (iv) benefits under a tax-qualified retirement plan, or non-discretionary compensation

● a director who is an immediate family member of an individual who is, or at any time during the past three years was, employed by

the company as an executive officer;

● a director who is, or has an immediate family member who is, a partner in, or a controlling shareholder or an executive officer of,
any organization to which the company made, or from which the company received, payments (other than those arising solely from
investments  in  the  company’s  securities  or  payments  under  non-discretionary  charitable  contribution  matching  programs)  that
exceed 5% of the organization’s gross revenues for that year, or $200,000, whichever is more, in any of the most recent three fiscal
years;

● a director who is, or has an immediate family member who is, employed as an executive officer of another entity where at any time
during the most recent three fiscal years any of the issuer’s executive officers serve on the compensation committee of such other
entity; or

● a director who is, or has an immediate family member who is, a current partner of the company’s outside auditor, or was a partner or
employee of the company’s outside auditor who worked on the company’s audit at any time during any of the past three years.

48

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Common Stock is not currently quoted or listed on any national exchange or interdealer quotation system with a requirement that a
majority of our board of directors be independent and, therefore, the Company is not subject to any director independence requirements.
Under  the  above-mentioned  NYSE  MKT  director  independence  rules  Charles  J.  Casamento,  Maged  Shenouda,  and  Paul  Kelly  are
independent directors of the Company.

Board Leadership Structure

Our  Board  of  Directors  has  a  policy  that  calls  for  the  leadership  role  of  the  Board  of  Directors  and  Company  management,  namely  the
Chairman of the Board of Directors and the Chief Executive Officer, to be separate as it believes that the most effective leadership structure
for us at this time is not to have these roles combined. Sergio Traversa, PharmD, MBA serves as our Chief Executive Officer and Charles J.
Casamento,  R.Ph,  MBA  is  our  Chairman  of  the  Board.  We  believe  this  structure  of  having  a  separate  Chief  Executive  Officer  and
Chairman of the Board provides proper oversight of the Company and its operations.

Board Risk Oversight

Risk  management  is  primarily  the  responsibility  of  the  Company’s  management;  however,  the  Board  of  Directors  has  responsibility  for
overseeing  management’s  identification  and  management  of  those  risks.  The  Board  of  Directors  considers  risks  in  making  significant
business  decisions  and  as  part  of  the  Company’s  overall  business  strategy.  The  Board  of  Directors  and  its  committees,  as  appropriate,
discuss and receive periodic updates from senior management regarding significant risks, if any, to the Company in connection with the
annual review of the Company’s business plan and its review of budgets, strategy and major transactions.

Board of Directors Meetings and Attendance

During  the  fiscal  year  ended  June  30,  2018,  the  Board  of  Directors  held  20  meetings  and  one  action  by  written  consent All  directors
attended at least 85% of the board meetings.

Code of Ethics and Business Conduct

We  adopted  a  Code  of  Ethics  and  Business  Conduct  that  applies  to  all  of  our  directors,  officers  and  employees,  including  our  principal
executive officer and principal financial and accounting officer. A copy of the Code of Ethics and Business Conduct is available on the
Company’s website, under About Relmada using the tab Governance/Compliance at  www.relmada.com. We will post on our website any
amendment to our Code of Ethics and Business Conduct or waivers of our Code of Ethics and Business Conduct for directors and executive
officers.

Communications with Directors

The Board of Directors has procedures for stockholders to send communications to individual directors or the non-employee directors as a
group. Written correspondence should be addressed to the director or directors in care of Charles J. Casamento, Chairman of the Board of
Relmada Therapeutics, Inc., 750 Third Avenue, 9 thFloor, New York, New York 10017. Correspondence received that is addressed to the
non-employee directors will be reviewed by our Chairman of the Board or his designee, who will regularly forward to the non-employee
directors a summary of all such correspondence and copies of all correspondence that, in the opinion of our Chairman of the Board, deals
with the functions of the Board of Directors or committees thereof or that the Chairman of the Board otherwise determines requires their
attention. Directors may at any time review a log of all correspondence received by Relmada Therapeutics, Inc. that is addressed to the non-
employee members of the Board of Directors and request copies of any such correspondence. You may also contact individual directors by
calling our principal executive offices at (212) 547-9591.

Committees of the Board of Directors

On July 14, 2015, the Company’s board of directors formed an Audit Committee and Compensation Committee. Actions taken by these
committees  are  reported  to  the  full  board.  On  March  28,  2017,  the  Company’s  board  of  directors  formed  a  Corporate  Governance  and
Nominating Committee. Actions taken by these committees are reported to the full board. The membership of these committees is set forth
below.

Audit Committee
Charles J. Casamento*
Paul Kelly
Maged Shenouda

*

Indicates committee chair

Corporate Governance and 
Nominating Committee
Maged Shenouda*
Paul Kelly
Charles Casamento

Compensation Committee
Paul Kelly*
Charles J. Casamento
Maged Shenouda

49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Audit Committee

Our  audit  committee,  which  currently  consists  of  three  directors,  provides  assistance  to  our  board  in  fulfilling  its  legal  and  fiduciary
obligations with respect to matters involving the accounting, financial reporting, internal control and compliance functions of the company.
The  committee  met  four  times  in  2018  and  has  a  charter  which  is  reviewed  annually.  Our  audit  committee  employs  an  independent
registered  public  accounting  firm  to  audit  the  financial  statements  of  the  company  and  perform  other  assigned  duties.  Further,  our  audit
committee  provides  general  oversight  with  respect  to  the  accounting  principles  employed  in  financial  reporting  and  the  adequacy  of  our
internal  controls.  In  discharging  its  responsibilities,  our  audit  committee  may  rely  on  the  reports,  findings  and  representations  of  the
company’s  auditors,  legal  counsel,  and  responsible  officers.  Our  board  has  determined  that  all  members  of  the  audit  committee  are
financially literate within the meaning of SEC rules and under the current listing standards of the NYSE MKT.  Charles J. Casamento is the
chairman of the audit committee.

Corporate Governance and Nominating Committee

Our board of directors has a Corporate Governance and Nominating Committee composed of Maged Shenouda, Charles J. Casamento and
Paul  Kelly.  Mr.  Shenouda  serves  as  the  chairman  of  the  committee.  The  committee  is  charged  with  the  responsibility  of  reviewing  our
corporate governance policies and with proposing potential director nominees to the board of directors for consideration. The committee
met one time in 2018 and has a charter which is reviewed annually. All members of the Nominating and Corporate Governance Committee
are independent directors as defined by the rules of the NASDAQ Stock Market. The Nominating and Corporate Governance Committee
will  assess  all  director  nominees  using  the  same  criteria.  During  2018,  we  did  not  pay  any  fees  to  any  third  parties  to  assist  in  the
identification of nominees. During 2018, we did not receive any director nominee suggestions from stockholders.

Compensation Committee

Our compensation committee, which currently consists of three directors, establishes executive compensation policies consistent with the
company’s objectives and stockholder interests. The committee met one time in 2018 and has a charter which is reviewed annually. Our
compensation  committee  also  reviews  the  performance  of  our  executive  officers  and  establishes,  adjusts  and  awards  compensation,
including incentive-based compensation, as more fully discussed below. In addition, our compensation committee generally is responsible
for:

● establishing and periodically reviewing our compensation philosophy and the adequacy of compensation plans and programs for our

directors, executive officers and other employees;

● overseeing our compensation plans, including the establishment of performance goals under the company’s incentive compensation

arrangements and the review of performance against those goals in determining incentive award payouts;

● overseeing  our  executive  employment  contracts,  special  retirement  benefits,  severance,  change  in  control  arrangements  and/or

similar plans;

● acting as administrator of any company stock option plans; and

● overseeing the outside consultant, if any, engaged by the compensation committee.

Our  compensation  committee  periodically  reviews  the  compensation  paid  to  our  non-employee  directors  and  the  principles  upon  which
their compensation is determined. The compensation committee also periodically reports to the board on how our non-employee director
compensation  practices  compare  with  those  of  other  similarly  situated  public  corporations  and,  if  the  compensation  committee  deems  it
appropriate, recommends changes to our director compensation practices to our board for approval.

Outside  consulting  firms  retained  by  our  compensation  committee  and  management  also  will,  if  requested,  provide  assistance  to  the
compensation committee in making its compensation-related decisions.

50

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Family Relationships

There are no family relationships among any of our officers or directors.

Involvement in Certain Legal Proceedings

None of our current directors or executive officers has, during the past ten years:

● been  convicted  in  a  criminal  proceeding  or  been  subject  to  a  pending  criminal  proceeding  (excluding  traffic  violations  and  other

minor offenses);

● had any bankruptcy petition filed by or against the business or property of the person, or of any partnership, corporation or business
association of which he was a general partner or executive officer, either at the time of the bankruptcy filing or within two years
prior to that time;

● been  subject  to  any  order,  judgment,  or  decree,  not  subsequently  reversed,  suspended  or  vacated,  of  any  court  of  competent
jurisdiction  or  federal  or  state  authority,  permanently  or  temporarily  enjoining,  barring,  suspending  or  otherwise  limiting,  his
involvement in any type of business, securities, futures, commodities, investment, banking, savings and loan, or insurance activities,
or to be associated with persons engaged in any such activity;

● been found by a court of competent jurisdiction in a civil action or by the SEC or the Commodity Futures Trading Commission to
have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated;

● been the subject of, or a party to, any federal or state judicial or administrative order, judgment, decree, or finding, not subsequently
reversed, suspended or vacated (not including any settlement of a civil proceeding among private litigants), relating to an alleged
violation of any federal or state securities or commodities law or regulation, any law or regulation respecting financial institutions or
insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil
money  penalty  or  temporary  or  permanent  cease-and-desist  order,  or  removal  or  prohibition  order,  or  any  law  or  regulation
prohibiting mail or wire fraud or fraud in connection with any business entity; or

● been  the  subject  of,  or  a  party  to,  any  sanction  or  order,  not  subsequently  reversed,  suspended  or  vacated,  of  any  self-regulatory
organization  (as  defined  in  Section  3(a)(26)  of  the  Exchange Act),  any  registered  entity  (as  defined  in  Section  1(a)(29)  of  the
Commodity Exchange Act), or any equivalent exchange, association, entity or organization that has disciplinary authority over its
members or persons associated with a member.

Except as set forth in our discussion below in “Certain Relationships and Related Transactions,” none of our directors or executive officers
has been involved in any transactions with us or any of our directors, executive officers, affiliates or associates which are required to be
disclosed pursuant to the rules and regulations of the SEC.

Shareholder Communications

Currently, we do not have a policy with regard to the consideration of any director candidates recommended by security holders. To date,
no security holders have made any such recommendations.

Whistle Blowing Policy

We have adopted a Company Whistle Blowing Policy, for which a copy will be provided to any person requesting same without charge. To
request a copy of our Whistle Blowing Policy please make written request to our CEO, at Relmada Therapeutics, Inc. 750 Third Avenue,
9th Floor, New York, New York 10017. We believe our Whistle Blowing Policy is reasonably designed to provide an environment where
our employees and consultants may raise concerns about any and all dishonest, fraudulent or unacceptable behavior, which, if disclosed,
could reasonably be expected to raise concerns regarding the integrity, ethics or bona fides of the Company.

Compliance with Section 16(a) of the Exchange Act

Based solely upon a review of copies of such forms filed on Forms 3, 4, and 5, and amendments thereto furnished to us, except as noted
below, we believe that as of the date of this Report, our executive officers, directors and greater than 10 percent beneficial owners have
complied on a timely basis with all Section 16(a) filing requirements.

51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 11. EXECUTIVE COMPENSATION

EXECUTIVE COMPENSATION

The following table provides information regarding the compensation earned during the years ended June 30, 2018 and 2017 for our
Executive Officers:

Name/Position

Year

Salary

Bonus

Option
Awards
(a)

All other
compensation
(b)

Total

Sergio Traversa (1)
Chief Executive Officer and Director

  June 30, 2018   $
  June 30, 2017   $

376,250    $
350,000    $

46,000    $
55,000    $

552,267    $
-    $

           -    $
-    $

974,517 
405,000 

Ottavio Vitolo, MD (2)
Senior Vice President, Head of R&D
and Chief Medical Officer

  June 30, 2018   $
  June 30, 2017   $

82,500    $
-    $

20,000    $
-    $

211,944    $
-    $

-    $
-    $

314,444 
- 

Michael Becker (3)
Former Chief Financial Officer

  June 30, 2018   $
  June 30, 2017   $

-    $
186,578    $

-    $
-    $

Richard Mangano (4)
Former Chief Scientific Officer

  June 30, 2018   $
  June 30, 2017   $

-    $
303,186    $

-    $
40,000    $

-    $
-    $

-    $
-    $

-    $
-    $

-    $
-    $

- 
186,578 

- 
343,186 

(1) Hired as CEO on April 18, 2012. Mr. Traversa was awarded a discretionary performance bonus of $46,000 and $55,000 in 2018 and

2017, respectively.

(2) Hired  as  Senior  Vice  President,  Head  of  R&D  and  Chief  Medical  Officer  on April  2,  2018.    Dr.  Vitolo  was  awarded  a  bonus  of

$20,000 in 2018

(3) Hired as Senior Vice President of Finance and Corporate Development on November 3, 2014 and promoted to Chief Financial Officer
on May 11, 2016. Mr. Becker resigned in February 2017. In February 2017 the Company entered into a consultant agreement with Mr.
Becker that expired December 15, 2017. Pursuant to the agreement, Mr. Becker provided financial, investor, digital media, and public
relations services for the Company.  Mr. Becker received $70,000 and $140,000 for his services as a consultant for the Company in
2018 and 2017 respectively

(4) Hired as Senior Vice President of Clinical Development on May 21, 2014 and promoted to Chief Scientific Officer on October 5, 2015.

Dr. Mangano was awarded a discretionary performance bonus of $40,000 in 2017, respectively. Dr. Mangano resigned in April 2017.

(a) This column shows the grant date fair value of awards computed in accordance with stock-based compensation accounting rules under

Accounting Standards Codification Topic 718.

(b) This column shows all other compensation, including severance, relocation expense reimbursement, reimbursement for taxes paid by

employees for restricted stock vesting, and payment for vacation days remaining upon termination.

52

 
 
 
 
 
 
 
   
   
   
   
 
 
 
 
 
 
   
 
   
 
   
 
   
 
 
 
 
 
   
      
      
      
      
  
 
 
   
      
      
      
      
  
 
 
 
   
      
      
      
      
  
 
 
 
   
      
      
      
      
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Employment Agreements

Compensatory Plan with Sergio Traversa (Principal Executive Officer, and Principal Financial and Accounting Officer)

Effective  August  5,  2015,  the  Company  and  Sergio  Traversa  entered  into  an  amended  and  restated  agreement  (the  “Employment
Agreement”), to employ Mr. Traversa (“Employee”) as the Company’s Chief Executive Officer. The term of the agreement is three years
provided  that  Mr.  Traversa’s  employment  with  the  Company  will  be  on  an  “at  will”  basis,  meaning  that  either  Mr.  Traversa  or  the
Company may terminate his employment at any time for any reason or no reason, without further obligation or liability, except as provided
in the Employment Agreement.

Salary

● Mr. Traversa’s current base annual salary is $367,500.

Bonus

● Mr.  Traversa  shall  be  entitled  to  participate  in  an  executive  bonus  program,  which  shall  be  established  by  the  board  pursuant  to
which the board shall award bonuses to Mr. Traversa, based upon the achievement of written individual and corporate objectives
such as the board shall determine.  Upon the attainment of such performance objectives, in addition to base salary, Mr. Traversa
shall be entitled to a cash bonus in an amount to be determined by the board with a target of forty percent (40%) of the base salary.  

Options

● During the term of the agreement, Mr. Traversa may also be awarded grants under the Company’s 2014 Stock Option and Equity

Incentive Plan, as amended, subject to board approval.

Termination

● Termination  for  death  or  disability  or  cause .  In  the  event  that  employment  is  terminated  because  of  death  or  disability,  the
Company’s  only  obligation  to  Mr.  Traversa  shall  be  to  pay  earned,  but  unpaid,  base  salary  (as  of  the  date  of  termination)  and
provide to Mr. Traversa, if eligible, with the option to elect health coverage under the Consolidated Omnibus Budget Reconciliation
Act of 1985, as amended (“COBRA”); provided that upon termination of employment due to death, Mr. Traversa’s estate also shall
be entitled to receive a single lump sum payment equal to three (3) months of base salary, payable within 30 days of your death.
Upon termination of employment for cause (as defined in the Employment Agreement) Mr. Traversa shall be paid any accrued and
unpaid base salary and benefits through the date of termination and shall have no further rights to any compensation or any other
benefits under the agreement or otherwise.

● Termination of Employment Other Than for Cause or Resignation for Good Reason (Not in Connection with a Change in Control).
If  the  Company  terminates  employment  other  than  for  cause  or  if  he  resigns  for  Good  Reason  (as  defined  in  the  Employment
Agreement),  Mr.  Traversa  shall  be  entitled  to  (i)  a  single  lump  sum  payment  equal  to  24  months  of  compensation  (at  the  rate  in
effect as of the date of termination), (ii) continued health benefits for the 24-month period beginning on the date of termination, and
(iii) all outstanding equity awards granted under the Company’s equity compensation plans shall become immediately vested and
exercisable  (as  applicable)  as  of  the  date  of  such  termination  and  the  performance  goals  with  respect  to  such  outstanding
performance awards, if any, will deemed satisfied at “target”.

● Change in Control.  If  the  Company  terminates  employment  other  than  for  cause  or  if  Mr.  Traversa  resigns  for  Good  Reason  (as
defined in the Employment Agreement), in any case during the 12-month period beginning on the date of a Change in Control (as
defined in the 2014 Equity Incentive Plan, as amended), Mr. Traversa shall be entitled to (i) a single lump sum payment equal to
thirty (30) months of your compensation (at the rate in effect as of the date of termination), (ii) continued health benefits for the 24-
month period beginning on the date of termination, (iii) all outstanding equity awards granted to Mr. Traversa under the Company’s
equity compensation plans shall become immediately vested and exercisable (as applicable) as of the date of such termination and
the performance goals with respect to such outstanding performance awards, if any, will deemed satisfied at “target”.

53

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-Solicitation

● Mr. Traversa agreed that during the term of employment with the Company, and for a period of 24 months following the cessation
of employment with the Company for any reason or no reason, Mr. Traversa shall not directly or indirectly solicit, induce, recruit or
encourage any of the Company’s employees or consultants to terminate their relationship with the Company, or attempt any of the
foregoing, either for himself or any other person or entity. For a period of 24 months following cessation of employment with the
Company  for  any  reason  or  no  reason,  Mr.  Traversa  shall  not  attempt  to  negatively  influence  any  of  the  Company’s  clients  or
customers from purchasing Company products or services or to solicit or influence or attempt to influence any client, customer or
other person either directly or indirectly, to direct his or its purchase of products and/or services to any person, firm, corporation,
institution or other entity in competition with the business of the Company.

Indemnification

● Mr. Traversa entered into an Indemnification Agreement with the Company on the effective date whereby the Company agreed to

indemnify Mr. Traversa in certain situations.

Compensatory Plan with Ottavio Vitolo (Chief Medical Officer)

Effective April 2, 2018, the Company and Ottavio Vitolo entered into an agreement (the “Employment Agreement”), to employ Dr. Vitolo
(“Employee”)  as  the  Company’s  Senior  Vice  President  Head  of  R&D  and  Chief  Medical  Officer.  Dr.  Vitolo’s  employment  with  the
Company will be on an “at will” basis, meaning that either Dr. Vitolo or the Company may terminate his employment at any time for any
reason or no reason, without further obligation or liability, except as provided in the Employment Agreement.

Salary

● Dr. Vitolo’s current base annual salary is $330,000.

Bonus

● Dr. Vitolo shall be entitled to participate in an executive bonus program, which shall be established by the board pursuant to which
the board shall award bonuses to Dr. Vitolo, based upon the achievement of written individual and corporate objectives such as the
board shall determine.  Upon the attainment of such performance objectives, in addition to base salary, Dr. Vitolo shall be entitled
to a cash bonus in an amount to be determined by the board with a target of forty percent (40%) of the base salary.  

Options

● During  the  term  of  the  agreement,  Dr.  Vitolo  may  also  be  awarded  grants  under  the  Company’s  2014  Stock  Option  and  Equity

Incentive Plan, as amended, subject to board approval.

Termination

● In the event of termination other than for cause, Dr. Vitolo will be entitled to severance equal to six months of base salary and health

benefits.

54

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Non-Solicitation

● Dr. Vitolo agreed that during the term of employment with the Company, and for a period of 24 months following the cessation of
employment  with  the  Company  for  any  reason  or  no  reason,  Dr.  Vitolo  shall  not  directly  or  indirectly  solicit,  induce,  recruit  or
encourage any of the Company’s employees or consultants to terminate their relationship with the Company, or attempt any of the
foregoing, either for himself or any other person or entity. For a period of 24 months following cessation of employment with the
Company  for  any  reason  or  no  reason,  Dr.  Vitolo  shall  not  attempt  to  negatively  influence  any  of  the  Company’s  clients  or
customers from purchasing Company products or services or to solicit or influence or attempt to influence any client, customer or
other person either directly or indirectly, to direct his or its purchase of products and/or services to any person, firm, corporation,
institution or other entity in competition with the business of the Company.

Indemnification

● Dr.  Vitolo  entered  into  a  standard  Indemnification Agreement  with  the  Company  on  the  effective  date  whereby  the  Company

agreed to indemnify Dr. Vitolo in certain situations.

Director Compensation

Non-management Directors of the Company receive a quarterly cash retainer of $10,000 per calendar quarter for their service on the Board
of Directors. They also receive reimbursement for out-of-pocket expenses and certain directors have received stock option grants for shares
of Company Common Stock as described below. Our Chairman of the Board receives additional compensation of $50,000 per year for his
role as chairman.

Board committee members will receive the following annual compensation for committee participation:

BOD Committee

Audit
Compensation
Corporate Governance and Nominating

  Chairman     Member

  $
  $
  $

18,000    $
13,000    $
13,000    $

8,000 
6,000 
6,000 

55

 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
  
 
 
 
The following table sets forth the compensation of our directors for the years ended June 30, 2018 and 2017:

Name

Charles J. Casamento (1)
Charles J. Casamento
Maged Shenouda (2)
Maged Shenouda
Paul Kelly (2)
Paul Kelly
Shreeram Agharkar, Ph.D.
Shreeram Agharkar, Ph.D.
Sandesh Seth, MS, MBA
Sandesh Seth, MS, MBA

Fees Earned
or Paid in
Cash

  Year

Stock
Awards

Option

Awards (a)    

All Other
Compensation   

Total

2018
2017
2018
2017
2018
2017
2018
2017
2018
2017

  $
  $
  $
  $
  $
  $
  $
  $
  $
  $

120,000    $
56,000    $
67,000    $
49,500    $
67,000    $
52,250    $
     $
11,500    $
-    $
35,500    $

-    $
-    $
-    $
-    $
-    $
-    $
-    $
-    $
-    $
-    $

276,134    $
-    $
276,134    $
-    $
292,377    $
-    $
-    $
-    $
-    $
-    $

-    $
-    $
65,918    $
-    $
-    $
-    $
-    $
13,000    $
-    $
250,000    $

396,134 
56,000 
409,052 
49,500 
359,377 
52,250 
- 
24,500 
- 
285,500 

(a)

  This  column  shows  the  grant  date  fair  value  of  awards  computed  in  accordance  with  stock-based  compensation  accounting  rules

Accounting Standards Codification Topic 718.

(1)

  On July 14, 2015, Relmada Therapeutics, Inc.’s (the “Company”) board of directors appointed Charles J. Casamento as a director of

the Company.

(2)

  On November 12, 2015, the Company’s board of directors appointed Maged Shenouda as a Class I director of the Company and Paul

Kelly as a Class III director.

The following distinguished individuals serve as scientific and business advisors.

Dr. Maurizio Fava is Director, Division of Clinical Research of the Massachusetts General Hospital (MGH) Research Institute, Executive
Vice Chair of the MGH Department of Psychiatry and Executive Director of the MGH Clinical Trials Network and Institute, and Associate
Dean for Clinical and Translational Research and the Slater Family Professor of Psychiatry at Harvard Medical School.

Dr. Fava is a world leader in the field of depression. He has authored or co-authored more than 800 original articles published in medical
journals with international circulation, edited eight books, and published more than 50 chapters and over 500 abstracts. The citation impact
of Dr. Fava’s work is extremely high, as his articles have been cited more than 55,000 times in the literature, with an h index of over 115.

Dr. Fava obtained his medical degree from the University of Padova School of Medicine and completed residency training in endocrinology
at the same university. He then moved to the United States and completed residency training in psychiatry at the Massachusetts General
Hospital. He founded and was Director of the hospital’s Depression Clinical and Research Program from 1990 until 2014. In 2007, he also
founded and is now the Executive Director of the MGH Psychiatry Clinical Trials Network and Institute (CTNI), the first academic CRO
specialized in the planning and coordination of multi-center clinical trials in psychiatry.

Under Dr. Fava’s direction, the Depression Clinical and Research Program became one of the most highly regarded depression programs in
the country, a model for academic programs that link, in a bi-directional fashion, clinical and research work.

Dr. Fava has been successful in obtaining funding as principal or co-principal investigator from both the National Institutes of Health and
other sources for a total of more than $95,000,000. Dr. Fava’s prominence in the field is reflected in his role as the co-principal investigator
of STAR*D, the largest research study ever conducted in the area of depression, and of the RAPID Network, the NIMH-funded series of
studies of novel, rapidly-acting antidepressant therapies.

Dr. Fava has received several awards during his career and is on the editorial board of five international medical journals. Since 1990, Dr.
Fava has also mentored more than 50 trainees who have gone on to become lead investigators in the area of psychiatry. He has developed
with Dr. David Schoenfeld a novel design (with over five patents) to address the problem of excessive placebo response in drug trials and to
markedly  reduce  sample  size  requirements  for  these  trials.  In  2009,  Dr.  Fava  received  the A.  Clifford  Barger  Excellence  in  Mentoring
Award  from  Harvard  Medical  School,  and  in  2013  the  John  T.  Potts,  Jr.,  MD  Faculty  Mentoring Award  from  Massachusetts  General
Hospital.

Dr.  Fava  is  a  well-known  national  and  international  lecturer,  having  given  more  than  300  presentations  at  national  and  international
meetings.

56

 
 
 
 
   
   
 
 
 
 
   
   
    
    
    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Charles  E.  Inturrisi,  PhD,  is  professor  of  pharmacology,  Weill  Medical  College  of  Cornell  University;  professor,  Programs  in
Pharmacology  and  Neuroscience,  Weill  Graduate  School  of  Medical  Sciences  of  Cornell  University;  and  visiting  investigator,  Pain  and
Palliative Care Service, Memorial Sloan-Kettering Cancer Center.

Dr.  Inturrisi's  current  research  activities  are  directed  toward  determining  the  comparative  effectiveness  of  interventions  used  for  chronic
pain management. This research prospectively and retrospectively examines the long-term outcomes of treatments for chronic cancer and
noncancer  pain  received  by  patients  at  the  four  New  York  City  hospital-based  outpatient  pain  clinics.  The  effectiveness  information
obtained determines which patients benefit from the currently available interventions used for the management of chronic pain and the cost-
effectiveness of these treatments. This approach is expected to improve pain management worldwide.

Dr. Inturrisi continues to have an interest the role of glutamate receptors in injury-induced pain opioid tolerance, dependence, and addictive
behaviors. These studies are intended to discover new treatments for pain and drug addiction.

Dr.  Inturrisi,  who  was  APS  president  between  2008  and  2010,  has  received  the  John  J.  Bonica  Lectureship  Award  (Eastern  Pain
Association,  1994),  Excellence  in  Mentoring Award  (Weill  Cornell  Medical  College  Postdoctoral Association,  2007),  Graduate  Dean's
Award for Excellence in Teaching and Mentoring of Graduate Students (Weill Cornell Graduate School of Medical Sciences, 2008), and
many other awards and honors. He has been an editorial board member for The Journal of Pain and Symptom Management since 1990.

Dr. Paolo Manfredi is board certified in Neurology and Psychiatry, in Pain Medicine and in Hospice and Palliative Care. He has completed
fellowships  at  MD Anderson  Cancer  Center  and  Massachusetts  General  Hospital,  where  he  obtained  the  Golden  Needle Award.  He  has
served as the Director of Pain Management and Palliative Care Program at Mount Sinai Medical Center where he was Assistant Professor
in Neurology, Anesthesia and Geriatric Medicine.

For over ten years Dr. Manfredi has served as the Pain and Palliative Care Fellowship director at Memorial Sloan Kettering Cancer Center.
Dr. Manfredi is the author of over fifty peer-reviewed publications and is recognized internationally as an expert on the use of methadone
and  its  isomers  for  pain  and  psychiatric  symptoms.  Dr.  Manfredi  is  the  inventor  of  several  pharmaceutical  patents  currently  under
development. The most advanced is d-methadone, an NMDA receptor antagonist and NE re-uptake inhibitor for the treatment of psychiatric
symptoms.

Dr. Michael E. Thase joined the faculty of the Perelman School of Medicine at the University of Pennsylvania in 2007 as Professor of
Psychiatry after more than 27 years at the University of Pittsburgh Medical Center and the Western Psychiatric Institute and Clinic.
Dr. Thase's research focuses on the assessment and treatment of mood disorders, including studies of the differential therapeutics of both
depression and bipolar affective disorder.

A  1979  graduate  of  the  Ohio  State  University  College  of  Medicine,  Dr.  Thase  is  a  Distinguished  Fellow  of  the American  Psychiatric
Association, a Founding Fellow of the Academy of Cognitive Therapy, a member of the Board of Directors of the American Society of
Clinical  Psychopharmacology,  and  Vice  Chairman  of  the  Scientific  Advisory  Board  of  the  National  Depression  and  Bipolar  Support
Alliance.  Dr.  Thase  has  been  elected  to  the  membership  of  the  American  College  of  Psychiatrists  and  the  American  College  of
Neuropsychopharmacology.

Dr. Thase has authored or co-authored more than 500 scientific articles and book chapters, as well as 15 books.

Michael E. Thase, MD joined the faculty of the Perelman School of Medicine at the University of Pennsylvania in 2007 as Professor of
Psychiatry after more than 27 years at the University of Pittsburgh Medical Center and the Western Psychiatric Institute and Clinic. Dr.
Thase’s  research  focuses  on  the  assessment  and  treatment  of  mood  disorders,  including  studies  of  the  differential  therapeutics  of  both
depression and bipolar affective disorder.

A  1979  graduate  of  the  Ohio  State  University  College  of  Medicine,  Dr.  Thase  is  a  Distinguished  Fellow  of  the American  Psychiatric
Association, a Founding Fellow of the Academy of Cognitive Therapy, a member of the Board of Directors of the American Society of
Clinical  Psychopharmacology,  and  Vice  Chairman  of  the  Scientific  Advisory  Board  of  the  National  Depression  and  Bipolar  Support
Alliance.  Dr.  Thase  has  been  elected  to  the  membership  of  the  American  College  of  Psychiatrists  and  the  American  College  of
Neuropsychopharmacology.  Dr.  Thase  has  authored  or  co-authored  more  than  500  scientific  articles  and  book  chapters,  as  well  as  15
books.

57

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table shows the pro forma beneficial ownership of our common stock as of September 5, 2018. The table shows the common
stock  holdings  of  (i)  each  person  known  to  us  to  be  the  beneficial  owner  of  at  least  five  percent  (5%)  of  our  common  stock;  (ii)  each
director; (iii) each executive officer; and (iv) all directors and executive officers as a group.

Beneficial ownership is determined in accordance with the rules of the SEC, and generally includes voting power and/or investment power
with respect to the securities held. Shares of common stock subject to options and warrants currently exercisable or exercisable within 60
days as of September1, 2018, are deemed outstanding and beneficially owned by the person holding such options or warrants for purposes
of  computing  the  number  of  shares  and  percentage  beneficially  owned  by  such  person,  but  are  not  deemed  outstanding  for  purposes  of
computing the percentage beneficially owned by any other person. Except as indicated in the footnotes to this table, the persons or entities
named have sole voting and investment power with respect to all shares of our common stock shown as beneficially owned by them.

The percentages in the table below are based on 12,549,870 outstanding shares of common stock. Unless otherwise indicated, the principal
mailing  address  of  each  of  the  persons  below  is  c/o  Relmada  Therapeutics,  Inc.,  750  Third Avenue,  9 th  Floor,  New  York,  New  York
10017. The Company’s executive office is also located at 750 Third Avenue, 9th Floor, New York, New York 10017.

5% Stockholders

Bruce Conway (1)

5403 Drane Drive, Dallas, TX  75209

Chris Laffey (2)

124 Hardscrabble Road, Bernardsville, NJ  07924

John Kemmerer (3)

Kemmerer Resources Corp., 323 Main Street, Chatham, NJ  07928

Eun Sun Uh (4)

810-1001 Ansan Purgio Apt, Wongok-dong, Danwon-Ku, Ansan-si, Kyunggi- do, Korea (15373)

Wonpung Mulsan Co., Ltd. (5)

539-3 Gajwa 3-dong, Seo-gu, Incheon, Korea

Sergio Traversa, PharmD, MBA (6)

Director and Chief Executive Officer

Paul Kelly (7)
Director

Charles J. Casamento (8)
Chairman of the Board

Maged Shenouda (9)

Director

Ottavio Vitolo (10)

SVP, Chief Medical Officer

All Directors and Executive Officers

*

Below 1% ownership.

Number of
Common
Shares
Beneficially
Owned

Percentage
Ownership  

1,500,000     

10.68%

1,252,000     

9.07%

1,200,000     

8.73%

1,031,319     

8.22%

728,000     

5.80%

639,159     

4.89%

441,824     

3.40%

131,385     

1.04%

130,574     

1.03%

37,500     

* 

1,380,440     

10.01%

(1)

(2)

Includes  1,000,000  shares  issuable  on  conversion  of  Promissory  Note  at  $0.75  and  500,000  warrants  that  have  an  exercise  price  of
$1.50

Includes 266,667 shares issuable on conversion of Promissory Note at $0.75; 133,333 warrants that have an exercise price of $1.50;
24,000 warrants that have an exercise price of $0.75 and 828,000 warrants that have an exercise price of $1.65

58

 
 
 
 
 
 
 
   
 
 
    
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
   
      
  
 
   
      
  
   
 
 
 
 
 
 
 
 
(3)

Includes 800,000 shares issuable on conversion of Promissory Note at $0.75 and 400,000 warrants that have an exercise price of $1.50

(4) Based on Schedule 13G filed November 23, 2016.

(5) Based on Schedule 13G filed June 24, 2016.

(6)

Includes vested options of 268,743 that have an exercise price of $4.00 per share; vested options of 39,375 that have an exercise price
of $13.50 per share; vested options of 212,500 that have an exercise price of $0.81 per share. Excludes unvested options of 5,625 that
have an exercise price of $13.50 per share; unvested options of 637,500 that have an exercise price of $0.81 per share.

The options vest in equal quarterly increments over four years. Includes 118,542 shares of common stock.

(7)

(8)

(9)

Includes  200,000  shares  issuable  on  conversion  of  Promissory  Note  at  $0.75  and  100,000  warrants  that  have  an  exercise  price  of
$1.50.  Includes vested options of 112,500 that have an exercise price of $0.81 per share; vested options of 19,324 that have an exercise
price of $3.45 per share. Excludes unvested options of 262,500 that have an exercise price of $0.81 per share; unvested options of 6,441
that have an exercise price of $3.45 per share.  The options vest in equal quarterly increments over four years.

Includes vested options of 106,250 that have an exercise price of $0.81 per share; vested options of 20,934 that have an exercise price
of $3.45 per share. Excludes unvested options of 318.750 that have an exercise price of $0.81 per share; unvested options of 4,831 that
have an exercise price of $3.45 per share.  The options vest in equal quarterly increments over four years.

Includes vested options of 106,250 that have an exercise price of $0.81 per share; vested options of 19,324 that have an exercise price
of $3.45 per share. Excludes unvested options of 318,750 that have an exercise price of $0.81 per share; unvested options of 6,441 that
have an exercise price of $3.45 per share.  The options vest in equal quarterly increments over four years.

(10) Includes vested options of 37,500 that have an exercise price of $0.88 per share. Excludes unvested options of 262,500,873 that have an
exercise  price  of  $0.80  per  share;  unvested  options  of  150,000  that  have  an  exercise  price  of  $0.80  per  share.    The  options  with  an
exercise  price  of  $0.88  vest  in  equal  quarterly  increments  over  four  years.    The  options  with  an  exercise  price  of  $0.80  vest  on
completion of the Phase 2a clinical trial.

Equity Compensation Plan Information

The Company has established the 2014 Stock and Equity Incentive Option Plan, as amended (the “Plan”), which allows for the granting of
common  stock  awards,  stock  appreciation  rights,  and  incentive  and  nonqualified  stock  options  to  purchase  shares  of  the  Company’s
common  stock  to  designated  employees,  non-employee  directors,  and  consultants  and  advisors.  In August  2015,  the  board  approved  an
amendment to the Plan (the “2015 Plan Amendment”). Among other things, the 2015 Plan Amendment updated the definition of “change
of control” and provided for accelerated vesting of all awards granted under the plan in the event of a change of control of the Company. In
December  2017,  the  board  approved  an  amendment  to  the  Plan  (the  “2017  Plan Amendment”)  that  increased the  number  of  shares  of
Common Stock authorized for issuance under the Plan to 6,611,768. At June 30, 2018, no stock appreciation rights have been issued. Stock
options are exercisable generally for a period of 10 years from the date of grant and generally vest over four years. As of June 30, 2018,
3,542,903 shares were available for future grants under the Plan.

59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
Outstanding Equity Awards at Fiscal Year-End Table

OUTSTANDING EQUITY AWARDS AT JUNE 30, 2018

The following table sets forth all unexercised options and unvested restricted stock that have been awarded to our named executives by the
Company and were outstanding as of June 30, 2018.

Option Awards

Stock Award

Equity
Incentive
Plan
Awards:
Number
of
Unearned
Shares,
Units or
Other
Rights
That
Have Not
Vested
(#)
(i)

Equity
Incentive
Plan
Awards:
Market
or Payout
Value of
Unearned
Shares,
Units or
Other
Rights
That
Have Not
Vested
($)
(j)

Number
of
Shares
or Units
of Stock
That
Have
Not
Vested
(#)
(g)

Market
Value of
Shares
or Units
of Stock
That
Have
Not
Vested()
($)
(h)

Equity
Incentive
Plan
Awards:
Number of
Securities
Underlying
Unexercised
Unearned
Options
(#)
(d)

Option
Exercise
Price($)
(e)

Option
Expiration
Date
(f)

Number of
Securities
Underlying
Unexercised
Options (#)
(Exercisable)
(b)

Number of
Securities
Underlying
Unexercised
Options (#)
(Unexercisable)
(c)

Name (a)

Sergio Traversa

135,592   

Sergio Traversa

133,150   

-   

-   

-   

4.00   09/30/2023   

          -   

4.00   07/10/2022   

          -     

          -     

          -     

          - 

-     

-     

-     

-     

-     

-     

-     

-     

-     

- 

- 

- 

Sergio Traversa

36,563   

8,438   

-   

13.50   02/23/2025   

Sergio Traversa

106,250   

743,750   

-   

0.81   10/20/2027   

Ottavio Vitolo

411,555   

300,000   
1,052,188   

0.88  04//02/2028  

Indemnification of Directors and Officers

We are a Nevada corporation and generally governed by the Nevada Private Corporations Code, Title 78 of the Nevada Revised Statutes,
or NRS. Section 78.138 of the NRS provides that, unless the corporation’s Articles of Incorporation provide otherwise, a director or officer
will  not  be  individually  liable  unless  it  is  proven  that  (i)  the  director’s  or  officer’s  acts  or  omissions  constituted  a  breach  of  his  or  her
fiduciary  duties,  and  (ii)  such  breach  involved  intentional  misconduct,  fraud,  or  a  knowing  violation  of  the  law.  Our  Articles  of
Incorporation provide that no director or officer shall be personally liable to the corporation or any of its stockholders for damages for any
breach of fiduciary duty as a director or officer except for liability of a director or officer for (i) acts or omissions involving intentional
misconduct, fraud, or a knowing violation of law or (ii) payment of dividends in violation of Section 78-300 of the NRS.

60

 
 
 
 
 
 
 
 
 
 
  
  
  
  
 
   
   
   
 
 
  
   
   
   
   
  
     
     
     
 
  
 
  
    
    
    
   
   
      
      
      
  
  
 
  
    
    
    
   
   
      
      
      
  
  
 
  
    
    
    
    
  
      
      
      
  
  
 
  
    
    
    
   
 
  
      
      
      
  
  
    
    
      
      
      
  
 
  
    
   
 
  
      
      
      
  
  
 
 
 
 
Section 78.7502 of the NRS permits a company to indemnify its directors and officers against expenses, judgments, fines, and amounts paid
in  settlement  actually  and  reasonably  incurred  in  connection  with  a  threatened,  pending,  or  completed  action,  suit,  or  proceeding,  if  the
officer or director (i) is not liable pursuant to NRS 78.138, or (ii) acted in good faith and in a manner the officer or director reasonably
believed to be in or not opposed to the best interests of the corporation and, if a criminal action or proceeding, had no reasonable cause to
believe the conduct of the officer or director was unlawful. Section 78.7502 of the NRS also precludes indemnification by the corporation
if  the  officer  or  director  has  been  adjudged  by  a  court  of  competent  jurisdiction,  after  exhaustion  of  all  appeals,  to  be  liable  to  the
corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court determines that in view of all
the circumstances, the person is fairly and reasonably entitled to indemnity for such expenses and requires a corporation to indemnify its
officers and directors if they have been successful on the merits or otherwise in defense of any claim, issue, or matter resulting from their
service as a director or officer.

Section  78.751  of  the  NRS  permits  a  Nevada  company  to  indemnify  its  officers  and  directors  against  expenses  incurred  by  them  in
defending a civil or criminal action, suit, or proceeding as they are incurred and in advance of final disposition thereof, upon determination
by the stockholders, the disinterested board members, or by independent legal counsel. Section 78.751 of NRS requires a corporation to
advance expenses as incurred upon receipt of an undertaking by or on behalf of the officer or director to repay the amount if it is ultimately
determined by a court of competent jurisdiction that such officer or director is not entitled to be indemnified by the company if so provided
in the corporation’s articles of incorporation, bylaws, or other agreement. Section 78.751 of the NRS further permits the company to grant
its directors’ and officers’ additional rights of indemnification under its articles of incorporation, bylaws, or other agreement.

Section 78.752 of the NRS provides that a Nevada company may purchase and maintain insurance or make other financial arrangements on
behalf  of  any  person  who  is  or  was  a  director,  officer,  employee,  or  agent  of  the  company,  or  is  or  was  serving  at  the  request  of  the
company as a director, officer, employee, or agent of another company, partnership, joint venture, trust, or other enterprise, for any liability
asserted against him and liability and expenses incurred by him in his capacity as a director, officer, employee, or agent, or arising out of
his status as such, whether or not the company has the authority to indemnify him against such liability and expenses.

The Bylaws implement the indemnification and insurance provisions permitted by Chapter 78 of the NRS.

At  the  present  time,  except  as  provided  in  “Legal  Proceedings”  above,  there  is  no  pending  litigation  or  proceeding  involving  a  director,
officer,  employee,  or  other  agent  of  ours  in  which  indemnification  would  be  required  or  permitted.  Except  as  described  in  “Legal
Proceedings” above, we are not aware of any threatened litigation or proceeding that may result in a claim for such indemnification.

Equity Compensation Plan Information

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

Consulting Agreement

On August 4, 2015, the Company also entered into an Advisory and Consulting Agreement (the “Consulting Agreement”) with Sandesh
Seth, the Company’s Chairman of the Board. The effective date of the Consulting Agreement is June 30, 2015. Mr. Seth has substantial
experience in, among other matters, business development, corporate planning, corporate finance, strategic planning, investor relations and
public  relations,  and  an  expansive  network  of  connections  spanning  the  biopharmaceutical  industry,  accounting,  legal  and  corporate
communications professions. Mr. Seth will provide advisory and consulting services to assist the Company with strategic advisory services,
assist in prioritizing product development programs per strategic objectives, assist in recruiting of key personnel and directors, corporate
planning, business development activities, corporate finance advice, and assist in investor and public relations services. In consideration for
the  services  to  be  provided,  the  Company  agreed  to  pay  Mr.  Seth  $12,500  per  month  on  an  ongoing  basis.  On  June  6,  2017,  Mr.  Seth
resigned  from  the  Company  to  focus  his  attention  on  matters  external  to  Relmada.  The  Company  agreed  to  continue  its  advisory  and
consulting arrangement with Mr. Seth until December 31, 2017.

On  June  12,  2017,  the  Company  and  Maged  Shenouda,  a  director  of  the  Company,  entered  into  a  Consulting  Agreement  (the
“Agreement”). Pursuant to the terms of the Agreement, Mr. Shenouda assisted the Company with matters requested by the Company. Mr.
Shenouda was paid a consulting fee of $10,000 per month. The Agreement was terminated effective December 31, 2017.

61

 
 
  
 
 
 
 
  
 
 
 
 
 
 
ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Audit Fees

The aggregate fees billed to us by our principal independent public accountant for services rendered for the years ended June 30, 2018 and
2017, are set forth in the table below:

Fee Category
Audit fees (1)

GBH CPAs PC
Marcum LLP

Audit-related fees (2)
Tax fees
All other fees (4)
Total fees

For the Year
Ended
June 30,
2018

For the Year
Ended
June 30,
2017

  $

  $

54,000    $
57,000     
-     
-     
-     
104,000    $

85,000 
- 
- 
- 
- 
85,000 

(1) Audit fees consist of fees incurred for professional services rendered for the audit of consolidated financial statements, for reviews of
our  interim  consolidated  financial  statements  included  in  our  quarterly  reports  on  Forms  10-Q  and  for  services  that  are  normally
provided  in  connection  with  statutory  or  regulatory  filings  or  engagements.  Includes  professional  services  performed  for  filing  of  the
Company’s registration statement on Form S-1 and for the Company’s equity offerings.

(2) Audit-related fees consist of fees billed for professional services that are reasonably related to the performance of the audit or review of

our consolidated financial statements, but are not reported under “Audit fees.”

(3) Tax fees consist of fees billed for professional services relating to tax compliance, tax planning, and tax advice.

(4) All other fees consist of fees billed for all other services.

Audit Committee’s Pre-Approval Practice

In  July  2015,  the  Company’s  Board  of  Directors  formed  an Audit  Committee  and  Compensation  Committee. Actions  taken  by  these
committees are reported to the full board. Our board of directors selected Marcum LLP and GBH CPAs, PC as our independent registered
public  accounting  firm  for  purposes  of  auditing  our  financial  statements  for  the  years  ended  June  30,  2018  and  2017,  respectively.  In
accordance with board of director’s practice, Marcum LLP’s services were pre-approved to perform these audit services for us prior to its
engagement. 

62

 
 
 
 
 
 
   
 
   
      
  
   
   
   
   
 
 
 
 
 
 
 
  
 
  
 
 
ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

Financial Statement Schedules

PART IV

Our  consolidated  financial  statements  are  listed  on  the  Index  to  Financial  Statements  on  this  annual  report  on  Form  10-K  beginning  on
page F-1.

All  financial  statement  schedules  are  omitted  because  they  are  not  applicable  or  the  required  information  is  shown  in  the  financial
statements or notes thereto.

63

 
 
 
 
 
 
 
 
 
RELMADA THERAPEUTICS, INC.
Audited Financial Statements

As of June 30, 2018 and 2017
and for the years then ended

F-1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RELMADA THERAPEUTICS, INC.
(INDEX TO FINANCIAL STATEMENTS)

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets as of June 30, 2018 and 2017

Consolidated Statements of Operations for the Years Ended June 30, 2018 and 2017

Consolidated Statements of Stockholders’ Equity (Deficit)  for the Years Ended June 30, 2018 and 2017

Consolidated Statements of Cash Flows for the Years Ended June 30, 2018 and 2017

Notes to Consolidated Financial Statements

F-2

Page
F-3

F-5

F-6

F-7

F-8

F-10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors of
Relmada Therapeutics, Inc.

Opinion on the Financial Statements

We  have  audited  the  accompanying  consolidated  balance  sheet  Relmada  Therapeutics,  Inc.  (the  “Company”)  as  of  June  30,  2018,  the
related consolidated statements of operations, stockholders’ equity (deficit) and cash flows for the year then ended and the related notes
(collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the
financial position of the Company as of June 30, 2018, and the results of its operations and its cash flows for the year ended June 30, 2018,
in conformity with accounting principles generally accepted in the United States of America.

Explanatory Paragraph – Going Concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As
more fully described in Note 2, the Company has incurred significant losses and incurred negative operating cash flows and needs to raise
additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company's ability to
continue  as  a  going  concern.  Management's  plans  in  regard  to  these  matters  are  also  described  in  Note  2.  The  consolidated  financial
statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These  financial  statements  are  the  responsibility  of  the  Company's  management.  Our  responsibility  is  to  express  an  opinion  on  the
Company's  financial  statements  based  on  our  audit.  We  are  a  public  accounting  firm  registered  with  the  Public  Company Accounting
Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S.
federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our 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 the financial statements are free of material misstatement, whether due to error or fraud. The
Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our
audit we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audit 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  audit  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  audit
provides a reasonable basis for our opinion.

/s/ Marcum llp

We have served as the Company’s auditor since 2014.

Marcum llp

Houston, Texas
September 28, 2018 

F-3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and
Stockholders of Relmada Therapeutics, Inc.
New York, New York

We  have  audited  the  accompanying  consolidated  balance  sheet  of  Relmada  Therapeutics,  Inc.  as  of  June  30,  2017,  and  the  related
consolidated statements of operations, stockholders’ equity (deficit) and cash flows for the year then ended. Relmada Therapeutics, Inc.’s
management is responsible for these financial statements. Our responsibility is to express an opinion on these financial statements based on
our audit.

We  conducted  our  audit  in  accordance  with  the  standards  of  the  Public  Company Accounting  Oversight  Board  (United  States).  Those
standards  require  that  we  plan  and  perform  the  audit  to  obtain  reasonable  assurance  about  whether  the  financial  statements  are  free  of
material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial
reporting.  Our  audit  included  consideration  of  internal  control  over  financial  reporting  as  a  basis  for  designing  audit  procedures  that  are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control
over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting
the  amounts  and  disclosures  in  the  financial  statements,  assessing  the  accounting  principles  used  and  significant  estimates  made  by
management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for
our opinion.

In  our  opinion,  the  consolidated  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  financial  position  of
Relmada Therapeutics, Inc. as of June 30, 2017, and the results of its operations and its cash flows for the year then ended in conformity
with accounting principles generally accepted in the United States of America.

The  accompanying  consolidated  financial  statements  have  been  prepared  assuming  that  Relmada  Therapeutics,  Inc.  will  continue  as  a
going concern. As discussed in Note 2 to the consolidated financial statements, Relmada Therapeutics, Inc. has incurred negative operating
cash  flows  and  suffered  recurring  losses  from  operations  that  raise  substantial  doubt  about  its  ability  to  continue  as  a  going  concern.
Management’s  plans  in  regard  to  these  matters  are  also  described  in  Note  2.  The  consolidated  financial  statements  do  not  include  any
adjustments that might result from the outcome of this uncertainty.

/s/ GBH CPAs, PC
GBH CPAs, PC
www.gbhcpas.com
Houston, Texas
September 28, 2017

F-4

 
 
 
 
 
 
 
 
 
 
 
 
 
Relmada Therapeutics, Inc.
Consolidated Balance Sheets

Assets

Current assets:

Cash and cash equivalents
Other receivable
Lease payments receivable – short term
Prepaid expenses
Total current assets
Fixed assets, net of accumulated depreciation
Other assets
Lease payments receivable – long term
Total assets

Liabilities and Stockholders’ Equity (Deficit)

Current liabilities:

Accounts payable
Accrued expenses
Notes payable
Derivative liabilities
Total current liabilities

Promissory notes payable, net of discount of $4,548,543 and $0

Total liabilities

Commitments and contingencies

Stockholders’ Equity (Deficit) :
Preferred stock, $0.001 par value, 200,000,000 shares authorized, none issued and outstanding
Class A convertible preferred stock, $0.001 par value, 3,500,000 shares authorized, none issued and

outstanding

Common stock, $0.001 par value, 100,000,000 shares authorized, 12,549,870 and 12,528,374 shares issued

and outstanding, respectively

Additional paid-in capital
Accumulated deficit
Total stockholders’ equity (deficit)
Total liabilities and stockholders’ equity (deficit)

  $

  $

  $

As of
June 30,
2018

As of
June 30,
2017

2,238,943    $
7,617     
64,486     
426,921     
2,737,967     
12,080     
24,788     
273,244     
3,048,079    $

1,710,512 
232,597 
59,319 
472,489 
2,474,917 
2,315 
21,961 
337,730 
2,836,923 

765,439    $
659,455     
285,170     
4,194,634     
5,904,698     

529,558 
394,558 
276,670 
175,853 
1,376,639 

2,656,457     

- 

8,561,155     

1,376,639 

-     

-     

- 

- 

12,550     

12,528 
88,818,681      86,831,211 
(94,344,307)     (85,383,455)
1,460,284 
(5,513,076)    
2,836,923 
3,048,079    $

  $

The accompanying notes are an integral part of these consolidated financial statements.

F-5

 
 
 
 
 
   
 
   
     
 
   
     
 
   
   
   
   
   
   
   
 
   
      
  
   
      
  
 
   
      
  
   
      
  
   
   
   
   
 
   
      
  
   
 
   
      
  
   
 
   
      
  
   
      
  
 
   
      
  
   
      
  
   
   
   
   
   
   
 
 
 
 
Relmada Therapeutics, Inc.
Consolidated Statements of Operations
For the Years Ended June 30, 2018 and 2017

Operating expenses:

Research and development
General and administrative

Total operating expenses

Loss from operations

Other income (expenses):

Change in fair value of derivative liabilities
Interest expense, net
Sublease income
Gain on assignment of office lease
Loss on sales-type lease of fixed assets

Total other income (expenses)

Net loss

Net loss per common share – basic and diluted

2018

2017

  $

2,942,625    $
3,974,850     
6,917,475     

1,293,498 
5,925,335 
7,218,833 

(6,917,475)    

(7,218,833)

(708,901)    
(1,336,826)    
2,350     
-     
-     
(2,043,377)    

716,650 
(550)
211,018 
101,597 
(96,403)
932,312 

  $ (8,960,852)   $ (6,286,521)

  $

(0.71)   $

(0.52)

Weighted average number of common shares outstanding – basic and diluted

12,545,342      12,074,244 

The accompanying notes are an integral part of these consolidated financial statements.

F-6

 
 
 
 
 
   
 
 
   
     
 
 
    
  
   
   
 
   
      
  
   
 
   
      
  
   
      
  
   
   
   
   
   
   
 
   
      
  
 
   
      
  
 
   
      
  
   
 
  
 
 
Relmada Therapeutics, Inc.
Consolidated Statements of Stockholders’ Equity (Deficit)
For the Years Ended June 30, 2018 and 2017

Balance - June 30, 2016
Issuance of restricted common stock
Stock-based compensation expense
Issuance of common stock for cashless exercises of
warrants from consultants and Series A Preferred
Stock warrant holder

Net loss
Balance - June 30, 2017
Issuance of restricted common stock
Issuance of common stock for cashless exercises of
warrants from consultants and Series A Preferred
Stock warrant holder

Stock-based compensation expense
Issuance of warrants to promissory notes payable

placement agent

Issuance of warrants to holders of promissory notes

payable

Net loss
Balance - June 30, 2018

Common Stock

    Par Value    

Additional
Paid-in
Capital

    Accumulated     
Deficit

12,035    $ 86,127,252    $ (79,096,934)   $
-     
-     

(6)    
704,452     

6     
-     

Shares
12,035,037    $
6,125     
-     

487,212     
-     
12,528,374    $
3,750     

487     
-     

-     
(6,286,521)    
12,528    $ 86,831,211    $ (85,383,455)   $
-     

(487)    
-     

4     

Total
7,042,353 
- 
704,452 

- 
(6,286,521)
1,460,284 
4 

17,746     
-     

18     
-     

(18)    
517,999     

-     
-     

- 
517,999 

200,658     

-     

200,658 

-     
-     
12,549,870    $

-     
-     

1,268,831 
(8,960,852)
12,550    $ 88,818,681    $ (94,344,307)   $ (5,513,076)

-     
(8,960,852)    

1,268,831     
-     

The accompanying notes are an integral part of these consolidated financial statements.

F-7

 
 
 
 
 
   
 
 
 
   
   
 
   
   
   
   
   
   
   
      
   
   
   
      
      
   
   
   
  
 
 
 
Relmada Therapeutics, Inc.
Consolidated Statements of Cash Flows
For the Years Ended June 30, 2018 and June 30, 2017

Cash flows from operating activities
Net loss
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense
Stock-based compensation
Amortization of deferred financing costs
Loss on sales-type lease of fixed assets
Gain on lease assignment
Change in fair value of derivative liabilities

Changes in operating assets and liabilities:

Prepaid expenses and other assets
Other receivable
Other assets
Accounts payable
Accrued expenses

Net cash used in operating activities

Cash flows from investing activities
Purchase of fixed assets
Net cash used in investing activities

Cash flows from financing activities
Proceeds from promissory notes and warrants, net of fees
Payment on notes payable
Net cash provided by (used in) financing activities

Net Increase (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of the year

2018

2017

  $ (8,960,852)   $ (6,286,521)

2,627     
517,999     
1,029,183     
-     
-     
708,901     

85,271 
704,452 

96,403 
(101,597)
(716,650)

42,741     
224,980     
59,319     
157,392     
215,632     
(6,002,078)    

370,333 
(655)
392,394 
(730,153 
(279,612 
(6,466,335)

(12,391)    
(12,391)    

(49,690)
(49,690)

6,534,400     
8,500     
6,542,900     

(273,670)
(273,670)

528,431     
1,710,512     

(6,789,695)
8,500,207 

Cash and cash equivalents at end of the year

  $

2,238,943    $

1,710,512 

F-8

 
 
 
 
 
   
 
 
   
   
  
 
    
  
   
      
  
   
   
   
  
   
   
   
   
      
  
   
   
   
   
   
   
 
   
      
  
   
      
  
   
   
 
   
      
  
   
      
  
   
  
   
   
 
   
      
  
   
   
 
   
      
  
 
 
 
Relmada Therapeutics, Inc.
Consolidated Statements of Cash Flows (continued)
For the Years Ended June 30, 2018 and June 30, 2017

Supplemental disclosure of cash flows information:

Cash paid during the period for:
Income taxes
Interest

Non-cash investing and financing transactions:
Notes payable issued in connection with director and officer insurance policies
Derivative liabilities associated with issuance of promissory notes
Issuance of warrants to promissory notes payable placement agent
Issuance of warrants to holders of promissory notes payable
Cashless exercise of warrants for common stock
Issuance of restricted stock for service
Reclassification of long-term liabilities to accrued expense

2018

2017

  $
  $

  $
  $
  $
  $
  $
  $
  $

-    $
2,559    $

- 
2,651 

285,170    $
3,309,880    $
200,658    $
1,268,832    $
18    $
4    $
-    $

276,670 
- 
- 
- 
487 
6 
39,385 

The accompanying notes are an integral part of these consolidated financial statements.

F-9

 
 
 
 
 
   
 
 
   
     
 
 
    
  
 
 
    
  
 
    
  
 
   
      
  
   
      
  
 
 
 
 
NOTE 1 - BUSINESS

Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

Relmada  Therapeutics,  Inc.  (“Relmada”  or  the  “Company”)  (a  Nevada  corporation),  is  a  clinical-stage,  publicly  traded  biotechnology
company  focused  on  the  development  of  d-methadone  (dextromethadone,  REL-1017),  an  N-methyl-D-aspartate  (NMDA)  receptor
antagonist. d-methadone is a new chemical entity that potentially addresses areas of high unmet medical need in the treatment of central
nervous system (CNS) diseases and other disorders. REL-1017 is in Phase II for the treatment of major depressive disorder.

In addition, the Company has a portfolio of three 505b2 product candidates at various stages of development. These products are: LevoCap
ER (REL-1015), an abuse resistant, sustained release dosage form of the opioid analgesic levorphanol; BuTab (oral buprenorphine, REL-
1028),  an  oral  dosage  form  of  the  opioid  analgesic  buprenorphine;  and  MepiGel  (topical  mepivacaine,  REL-1021),  an  orphan  drug
designated topical formulation of the local anesthetic mepivacaine. These products are not currently in active development.

In  addition  to  the  normal  risks  associated  with  a  new  business  venture,  there  can  be  no  assurance  that  the  Company’s  research  and
development will be successfully completed or that any product will be approved or commercially viable. The Company is subject to risks
common to companies in the biotechnology industry including, but not limited to, dependence on collaborative arrangements, development
by the Company or its competitors of new technological innovations, dependence on key personnel, protection of proprietary technology,
and compliance with the FDA and other governmental regulations and approval requirements.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Principles of Consolidation

The  accompanying  consolidated  financial  statements  and  related  notes  have  been  prepared  in  accordance  with  accounting  principles
generally accepted in the United States of America (“U.S. GAAP”). The consolidated financial statements include the Company’s accounts
and  those  of  the  Company’s  wholly-owned  subsidiary. All  significant  intercompany  accounts  and  transactions  have  been  eliminated  in
consolidation.

Going Concern

The  accompanying  consolidated  financial  statements  have  been  prepared  assuming  that  the  Company  will  continue  as  a  going  concern,
which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the twelvemonth period
following  the  issuance  of  these  consolidated  financial  statements.  As  shown  in  the  accompanying  financial  statements,  the  Company
incurred  negative  operating  cash  flows  of  $6,002,078  for  the  year  ended  June  30,  2018  and  accumulated  losses  of  $94,344,307  from
inception through June 30, 2018. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. These
financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

We will need to raise additional funds in order to continue our clinical trials. Insufficient funds may cause us to delay, reduce the scope of
or eliminate one or more of our development programs. Our future capital needs and the adequacy of our available funds will depend on
many factors, including the cost of clinical studies and other actions needed to obtain regulatory approval of our products in development.
Management  plans  to  raise  additional  funds  through  public  or  private  sales  of  equity  or  debt  securities  or  from  bank  or  other  loans  or
through strategic collaboration and/or licensing agreements, to fund operations until the Company is able to generate enough revenues to
cover  operating  costs.  Financing  may  not  be  available  on  acceptable  terms,  or  at  all,  and  our  failure  to  raise  capital  when  needed  could
materially adversely impact our growth plans and our financial condition or results of operations. Additional equity financing, if available,
may be dilutive to our shareholders. In addition, the Company may never be able to generate sufficient revenue if any from its potential
products.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses for the reporting period. Actual results could differ from those estimates. The significant
estimates are the valuation of derivative liabilities, stock-based compensation expenses and recorded amounts related to income taxes.

Cash and Cash Equivalents

The Company considers cash deposits and all highly liquid investments with a maturity of three months or less when purchased to be cash
equivalents.  The  Company’s  cash  deposits  are  held  at  two  high-credit-quality  financial  institutions.  The  Company’s  cash  deposits  of
$2,238,943 at June 30, 2018 at these institutions exceed federally insured limits.

Patents

Costs related to filing and pursuing patent applications are recorded as general and administrative expense and expensed as incurred since
recoverability of such expenditures is uncertain.

F-10

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fixed Assets

Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

Fixed  assets  are  stated  at  cost  less  accumulated  depreciation.  Fixed  assets  are  comprised  of  computers  and  software,  leasehold
improvements,  and  furniture  and  fixtures.  Depreciation  is  calculated  using  the  straight-line  method  over  the  estimated  useful  life  of  the
assets.  Computers  and  software  have  an  estimated  useful  life  of  three  years.  Furniture  and  fixtures  have  an  estimated  useful  life  of
approximately seven years.

Derivatives

All derivatives are recorded at fair value on the balance sheet. The Company has determined fair values using market based pricing models
incorporating readily available prices and or valuation techniques that require inputs that are both significant to the fair value measurement
and unobservable (supported by little or no market activity) that requires judgment and estimates.

Fair Value of Financial Instruments

The Company’s financial instruments primarily include cash, derivative liabilities and accounts payable. Due to the short-term nature of
cash, other receivable and accounts payable the carrying amounts of these assets and liabilities approximate their fair value. Derivatives are
recorded  at  fair  value  at  each  period  end.  Fair  value  is  defined  as  the  price  that  would  be  received  to  sell  an  asset  or  paid  to  transfer  a
liability (an exit price) in an orderly transaction between market participants at the reporting date. The accounting guidance establishes a
three-tiered hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:

Fair value is defined as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between
market participants. A fair value hierarchy has been established for valuation inputs that gives the highest priority to quoted prices in active
markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows:

Level  1  Inputs  -  Unadjusted  quoted  prices  in  active  markets  for  identical  assets  or  liabilities  that  the  reporting  entity  has  the  ability  to
access at the measurement date.

Level 2 Inputs - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly.
These might include quoted prices for similar assets or 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 (such as interest rates, volatilities,
prepayment  speeds,  credit  risks,  etc.)  or  inputs  that  are  derived  principally  from  or  corroborated  by  market  data  by  correlation  or  other
means.

Level 3 Inputs - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable
(supported by little or no market activity).

Fair Value on a Recurring Basis

As required by Accounting Standard Codification (“ASC”) Topic No. 820 - 10  Fair Value Measurement, financial assets and liabilities are
classified based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance
of a particular input to the fair value measurement requires judgment and may affect the valuation of the fair value of assets and liabilities
and  their  placement  within  the  fair  value  hierarchy  levels.  The  estimated  fair  value  of  the  derivative  instruments  resulting  from  equity
offerings in May 2014 and June 2014 have a down-round protection provision that was calculated with the Black Scholes option pricing
model. Sensitivity analysis for the Black-Scholes has many inputs and is subject to judgement which includes volatility. Volatility is based
upon the Company’s historical volatility and the expected term is based upon the expiration date of the warrants. The estimated fair value
of the derivative instruments from the convertible promissory notes issued during the year ended June 30, 2018, which have a redemption
feature was estimated using the Monte Carlo pricing model. The assumptions used in the valuation model at June 30, 2018 consider the
probability of redemption, the length of time to maturity and the value of the redemption feature.

The following table sets forth, by level within the fair value hierarchy, the Company’s financial liabilities that were accounted for at fair
value on a recurring basis as of June 30, 2018:

Description
Derivative liability – warrant instruments
Derivative liabilities – embedded redemption feature

  Quoted Prices     
In Active
  Markets for    
Identical
Assets
(Level 1)

    Significant

Total

Other

    Significant
    Observable     Unobservable    Value as of  

    Carrying

Inputs
(Level 2)

Inputs
(Level 3)

June 30,
2018

  $

  $

     -    $
-     
-    $

     -    $
-     
-    $

30,526    $
4,164,108     
4,194,634    $

30,526 
4,164,108 
4,194,634 

F-11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
   
 
 
 
 
     
   
 
 
 
 
 
 
 
   
   
   
 
 
   
   
   
 
   
 
 
 
 
Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

The following table sets forth, by level within the fair value hierarchy, the Company’s financial liabilities that were accounted for at fair
value on a recurring basis as of June 30, 2017:

Description
Derivative liabilities - warrant instruments

Quoted Prices 
In Active 
Markets 
for Identical
Assets 
(Level 1)

Significant 
Other 
Observable
Inputs 
(Level 2)

Significant
Unobservable
Inputs 
(Level 3)

  $

       -    $

        -    $

175,853    $

Total
Carrying
Value as of
June 30, 
2017
175,853 

The following table sets forth a reconciliation of changes in the fair value of financial liabilities classified as level 3 in the fair value
hierarchy:

Beginning balance
Fair value of derivative liabilities from redemption feature of issued promissory notes payable
Change in fair value of derivative liabilities included in net loss for the years ended June 30, 2018 and

June 30, 2017
Ending balance

Income Taxes

Significant Unobservable
Inputs 
(Level 3)

Year Ended 
June 30,
2018

Year Ended 
June 30,
2017

  $

  $

175,853    $
3,309,880     

892,503 
- 

708,901     
4,194,634    $

(716,650)
175,853 

The Company accounts for income taxes using the asset and liability method. Accordingly, deferred tax assets and liabilities are recognized
for the future tax consequences attributable to differences between financial statement carrying amounts  of  existing  assets  and  liabilities
and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income
in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of
a change in the tax rate is recognized in income or expense in the period that the change is effective. Tax benefits are recognized when it is
probable that the deduction will be sustained. A valuation allowance is established when it is more likely than not that all or a portion of a
deferred tax asset will either expire before the Company is able to realize the benefit, or that future deductibility is uncertain. At June 30,
2018  and  2017,  the  Company  had  recorded  a  valuation  allowance  to  the  full  extent  of  the  Company’s  net  deferred  tax  assets  since  the
likelihood of realization of the benefit does not meet the more likely than not threshold.

The  Company  files  a  U.S.  Federal  income  tax  return  and  various  state  returns.  Uncertain  tax  positions  taken  on  our  tax  returns  will  be
accounted  for  as  liabilities  for  unrecognized  tax  benefits.  The  Company  will  recognize  interest  and  penalties,  if  any,  related  to
unrecognized  tax  benefits  in  general  and  administrative  expenses  in  the  statements  of  operations.  There  were  no  liabilities  recorded  for
uncertain tax positions at June 30, 2018 and 2017. The open tax years, subject to potential examination by the applicable taxing authority,
for the Company are from June 30, 2015 through June 30, 2018. 

Research and Development

Research and development costs primarily consist of research contracts for the advancement of product development, salaries and benefits,
stock-based  compensation,  and  consultants.  The  Company  expenses  all  research  and  development  costs  in  the  period  incurred.  The
Company makes an estimate of costs in relation to clinical study contracts. The Company analyzes the progress of studies, including the
progress of clinical studies and phases, invoices received and contracted costs when evaluating the adequacy of the amount expensed and
the related prepaid asset and accrued liability. 

F-12

 
 
  
 
 
   
   
   
 
 
 
 
 
 
 
 
   
 
   
   
 
 
 
 
 
 
 
 
Stock-Based Compensation

Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

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. That cost is recognized over the period during which an employee is required to provide service in exchange for the
award  -  the  requisite  service  period.  The  grant-date  fair  value  of  employee  share  options  is  estimated  using  the  Black-Scholes  option
pricing model adjusted for the unique characteristics of those instruments. Compensation expense for warrants granted to non-employees is
determined  by  the  fair  value  of  the  consideration  received  or  the  fair  value  of  the  equity  instruments  issued,  whichever  is  more  reliably
measured, and is recognized over the service period. The expense is subsequently adjusted to fair value at the end of each reporting period
until such warrants vest, and the fair value of such instruments, as adjusted, is expensed over the related vesting period. Adjustments to fair
value  at  each  reporting  date  may  result  in  income  or  expense,  depending  upon  the  estimate  of  fair  value  and  the  amount  of  expense
recorded prior to the adjustment. The Company reviews its agreements and the future performance obligation with respect to the unvested
warrants for its vendors or consultants. When appropriate, the Company will expense the unvested warrants at the time when management
deems the service obligation for future services has ceased. 

Net Loss per Common Share

Basic  net  loss  per  common  share  attributable  to  common  stockholders  is  calculated  by  dividing  the  net  loss  attributable  to  common
stockholders  by  the  weighted-average  number  of  common  shares  outstanding  for  the  period,  without  consideration  for  common  stock
equivalents. Diluted net loss per common share attributable to common stockholders is computed by dividing the net loss attributable to
common  stockholders  by  the  weighted-average  number  of  common  share  equivalents  outstanding  for  the  period  determined  using  the
treasury-stock method. Dilutive common stock equivalents are comprised of Class A convertible preferred stock, Series A preferred stock,
restricted stock awards, options and warrants to purchase common stock. For all periods presented, there is no difference in the number of
shares used to calculate basic and diluted shares outstanding due to the Company’s net loss position.

Potentially dilutive securities are not included in the calculation of diluted net loss per share attributable to common stockholders because
to do so would be anti-dilutive are as follows (in common stock equivalent shares):

Common stock warrants
Restricted stock awards
Common stock options
Total

Recent Accounting Pronouncements

Year Ended
June 30,
2018
9,815,025     
-     
3,068,865     
12,883,890     

Year Ended
June 30,
2017
3,886,866 
8,750 
559,972 
4,455,588 

In February 2016, the FASB issued ASU 2016-02, “Leases” (Topic 842), whereby lessees will be required to recognize for all leases at the
commencement date a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted
basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease
term. A  modified  retrospective  transition  approach  for  leases  existing  at,  or  entered  into  after,  the  beginning  of  the  earliest  comparative
period  presented  in  the  financial  statements  must  be  applied.  The  modified  retrospective  approach  would  not  require  any  transition
accounting for leases that expired before the earliest comparative period presented. Companies may not apply a full retrospective transition
approach. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018. Early application is permitted. The
Company is currently evaluating the effects of this pronouncement on the consolidated financial statements. 

In July 2017, the FASB issued ASU No. 2017-11,  Earnings  Per  Share (Topic  260); Distinguishing  Liabilities  from  Equity (Topic  480);
Derivatives  and  Hedging (Topic  815):  (Part  I) Accounting  for  Certain  Financial  Instruments  with  Down  Round  Features.  These
amendments  simplify  the  accounting  for  certain  financial  instruments  with  down  round  features.  The  amendments  require  companies  to
disregard the down round feature when assessing whether the instrument is indexed to its own stock, for purposes of determining liability
or equity classification. This ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those
fiscal years, and early adoption is permitted. The Company is currently evaluating the effects of this pronouncement on the consolidated
financial statements. 

In  June  2018,  the  FASB  issued ASU  2018-07,  Compensation-Stock  Compensation  (Topic  718):  Improvements  to  Non-employee  Share-
Based Payment Accounting, which simplifies the accounting for share-based payments made to non-employees so the accounting for such
payments is substantially the same as those made to employees. Under this ASU, share based awards to non-employees will be measured at
fair  value  on  the  grant  date  of  the  awards,  entities  will  need  to  assess  the  probability  of  satisfying  performance  conditions  if  any  are
present, and awards will continue to be classified according to ASC 718 upon vesting which eliminates the need to reassess classification
upon  vesting,  consistent  with  awards  granted  to  employees.  This ASU  is  effective  for  fiscal  years  beginning  after  December  15,  2018,
including interim periods within those fiscal years, and early adoption is permitted. The Company is currently evaluating the effects of this
pronouncement on the consolidated financial statements. 

F-13

 
 
 
 
 
 
 
 
 
 
   
 
   
   
   
   
 
 
 
 
 
 
 
Subsequent Events

Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

The  Company’s  management  reviewed  all  material  events  through  the  date  the  financial  statements  were  issued  for  subsequent  event
disclosure consideration. 

NOTE 3 - OTHER RECEIVABLE AND PREPAID EXPENSES

New York City allows investors and owners of emerging technology companies focused on biotechnology to claim a tax credit against the
General Corporation Tax and Unincorporated Business Tax for amounts paid or incurred for  certain  facilities,  operations,  and  employee
training in New York City. The Company had other receivable of biotechnology tax credit from New York City of approximately $0 and
$232,000 at June 20, 2018 and June 30, 2017 respectively.

Prepaid expenses consisted of the following (rounded to nearest $00):  

Rent
Research and development
Insurance
Legal
Other
Total

NOTE 4 - FIXED ASSETS

June 30,
2018

June 30, 
2017

  $

  $

9,200    $
20,800     
345,700     
10,000     
41,200     
426,900    $

3,300 
9,600 
344,000 
64,800 
50,800 
472,500 

Fixed assets consisted of the following (rounded to nearest $00): 

Computer and software
Less: accumulated depreciation
Fixed assets, net

  Useful lives  
3 years

  $

  $

June 30, 
2018

June 30, 
2017

16,700    $
(4,600)    
12,100    $

4,300 
(2,000)
2,300 

In June 2015, the Company entered into an Agreement of Lease (the “Lease”) for office space located at 275 Madison Avenue, 7th Floor,
New York, New York 10016, its former corporate headquarter, with a third party. On March 10, 2016 and effective as of January 1, 2016,
the  Company  entered  into  an  Office  Space  License Agreement  (the  “License”)  with Actinium  Pharmaceuticals,  Inc.  (“Actinium”),  with
whom the Company shared two common board members until June 6, 2017, for the office space. The term of the License was three years
from the effective date, with an automatic renewal provision. The cost of the License was approximately $16,600 per month for Actinium,
subject to customary escalations and adjustments. The Company recorded the license fees as other income in the consolidated statements of
operations.

On  June  6,  2017,  the  landlord  and  the  Company  agreed  to  assign  the  Lease  for  all  of  the  office  space  to  Actinium,  pursuant  to  an
Assignment  and  Consent Agreement. As  of  such  date  all  rights,  titles,  and  interest  to  the  Lease,  including  related  duties,  liabilities,  and
obligations, were transferred from the Company to Actinium for a gain of approximately $100,000.

On  June  8,  2017,  the  Company  entered  into  an Amended  and  Restated  License Agreement  with Actinium.  Pursuant  to  the  terms  of  the
agreement, Actinium will continue to license the furniture, fixtures, equipment and tenant improvements located in the office (“FFE”) for a
license fee of $7,529 per month until December 8, 2022. Actinium shall have at any time during the term of this agreement the right to
purchase the FFE for $496,914, less any previously paid license fees. The license of FFE qualifies as a sales-type lease. At inception, the
Company  derecognized  the  underlying  assets  of  $493,452,  recognized  discounted  lease  payments  receivable  of  $397,049  using  the
discount rate of 8.38% and recognized loss on sales-type lease of fixed assets of $96,403. As of June 30, 2018, the balance of unearned
interest income was approximately $68,800.

The future minimum lease payments to be received under the lease for each of the fiscal years as of June 30 are as follows:

2019
2020
2021
2022
2023
Total

90,348 
90,348 
90,348 
90,348 
45,174 
406,566 

  $

F-14

 
 
 
 
 
 
 
 
 
 
   
 
   
   
   
   
 
 
 
 
   
 
 
 
 
   
 
 
 
 
 
 
 
   
   
   
   
   
 
 
 
Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

NOTE 5 - ACCRUED EXPENSES

Accrued expenses consisted of the following (rounded to nearest $00):

Research and development
Professional fees
Interest on promissory notes
Accrued vacation
Other
Total

NOTE 6 - NOTES PAYABLE

June 30, 
2018

June 30, 
2017

  $

  $

10,400    $
173,600     
371,600     
48,000     
55,900     
659,500    $

- 
293,400 
- 
56,900 
44,300 
394,600 

In  June  2018,  the  Company  entered  into  a  note  for  approximately  $285,200  in  conjunction  with  a  renewal  of  its  director  and  officer
insurance policy. The interest rate was 2.35% per annum. The note matures on April 9, 2019.

In  June  2017,  the  Company  entered  into  a  note  for  approximately  $276,700  in  conjunction  with  a  renewal  of  its  director  and  officer
insurance policy. The interest rate was 2.05% per annum. The note matured on April 9, 2018 and was repaid during the year ended June 30,
2018.

At June 30, 2018 and 2017, the note payable outstanding balances were approximately $285,200 and $276,700, respectively.

NOTE 7 - DERIVATIVE LIABILITIES

ASC  Topic  No.  815  - Derivatives and Hedging provides guidance on determining what types of instruments or embedded features in an
instrument issued by a reporting entity can be considered indexed to its own stock for the purpose of evaluating the first criteria of the scope
exception in the pronouncement on accounting for derivatives. These requirements can affect the accounting for warrants and convertible
preferred instruments issued by the Company. At June 30, 2018 and 2017, the Company had warrants resulting from equity offerings in
May 2014 and June 2014 that do not have fixed settlement provisions because their conversion and exercise prices may be lowered if the
Company issues securities at lower prices in the future. The Company concluded that the instruments are not indexed to the Company’s
stock and are to be treated as derivative liabilities. In determining the fair value of the derivative liabilities, the Company used the Black-
Scholes option pricing model at June 30, 2018 and 2017.

The following is a summary of the assumptions used in the valuation model at June 30, 2018 and 2017:

Common stock issuable upon exercise of warrants
Market value of common stock on measurement date
Exercise price
Risk free interest rate (1)
Expected life in years
Expected volatility (2)
Expected dividend yields (3)

June 30,
2018
2,574,570 
1.01 
  $
  $7.50 and $11.25 

June 30,
2017
2,574,570 
0.82 
  $
  $7.50 and $11.25 

2.33%   
0.95 
102%   

None 

1.38%
1.95 
106%

None 

(1) The risk-free interest rate was determined by management using the applicable Treasury Bill as of the measurement date.
(2) The historical trading volatility was determined by calculating the volatility of the Company’s common stock.
(3) The Company does not expect to pay a dividend in the foreseeable future.

The Company has promissory notes with a redemption feature which is not clearly and closely related to the host instrument and therefore
is  considered  an  embedded  derivative  which  was  bifurcated  and  recorded  as  a  derivative  liability.  In  determining  the  fair  value  of  the
derivative  liabilities,  the  Company  used  the  Monte-Carlo  pricing  model.  The  assumptions  used  in  the  valuation  model  considers  the
probability of redemption, the length of time to maturity and value of the redemption feature.

F-15

 
 
 
 
  
 
 
   
 
   
   
   
   
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
 
 
 
 
 
Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

The following table sets forth, by level within the fair value hierarchy, the Company’s derivative liabilities that were accounted for at fair
value on a recurring basis as of June 30, 2018:

Initial
valuation of
derivative 
liabilities
upon issuance
of new
warrants
during the    

period

Balance at 
June 30,
2017

Increase
(decrease) in
fair value of
derivative    
liabilities

Fair value of
derivatives 
reclassified to
additional
paid-in-
capital

Balance at 
June 30,
2018

Series B warrants issued in connection with May and

June 2014 offering

  $

98,114    $

-    $

(84,989)   $

      -    $

13,125 

Placement Agent warrants issued in connection with

May and June 2014 offering

Redemption feature of promissory notes
Total

77,739     

  $

175,853    $

-     
3,309,880     
3,309,880    $

(60,338)    
854,228     
708,901    $

-     

-    $

17,401 
4,164,108 
4,194,634 

The following table sets forth, by level within the fair value hierarchy, the Company’s derivative liabilities that were accounted for at fair
value on a recurring basis as of June 30, 2017:

Initial
valuation of
derivative 
liabilities
upon issuance
of new
warrants
during the    

period

Balance at 
June 30,
2016

Fair value of
derivatives 
reclassified to
additional
paid-in-
capital

Decrease in
fair value of
derivative
liabilities

Balance at 
June 30,
2017

Series B warrants issued in connection with May and

June 2014 offering

  $

504,482    $

             -    $

(406,368)   $

              -    $

98,114 

Placement Agent warrants issued in connection with

May and June 2014 offering

Total

388,021     
892,503    $

  $

-     
-    $

(310,282)    
(716,650)   $

-     
-    $

77,739 
175,853 

F-16

 
 
 
 
 
 
   
   
 
 
 
   
   
   
   
 
   
   
      
      
 
 
 
 
   
   
   
 
 
 
   
   
   
   
 
   
 
 
 
NOTE 8 – PROMISSORY NOTES PAYABLE

Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

During  the  year  ended  June  30,  2018  the  Company  issued  two  year  Convertible  Promissory  Notes,  (the  “Notes”)  and  warrants,  for
aggregate gross proceeds of $7,205,000, $6,534,400 net of direct debt issuance costs. The Notes are convertible at the option of the holder
at any time prior to maturity into shares of the Company’s common stock at $0.75 per share. In addition, the Notes automatically convert at
a discount upon the Company attaining an Equity Financing, as defined in the Note agreements. The warrants have a seven year term and
are exercisable at $1.50 per share. The redemption features in the Notes is an embedded derivative which has been bifurcated and will be
adjusted to fair value at each reporting period.

In connection with the Notes, the Company incurred fees to the placement agent and other professionals. In addition, the placement agent
received 804,000 warrants exercisable into the Company’s common stock at $1.65 per share. The warrants had an aggregate fair value of
approximately  $200,700  using  the  Black  Scholes  option  pricing  model.  The  fees  were  recorded  as  a  reduction  to  the  Notes  and  will  be
amortized over the term of the Notes as additional interest using the effective interest method.

NOTE 9 – STOCKHOLDERS’ EQUITY

Common Stock

During the years ended June 30, 2018 and 2017, the Company issued 17,746 and 487,212 shares of common stock for cashless exercise of
17,770 and 487,707 warrants, respectively.

During the years ended June 30, 2018 and 2017, the Company issued 3,750 and 6,125 shares of common stock for issuances of restricted
common stocks, respectively.

Options and warrants

In December 2014, the Board of Directors adopted and the shareholders approved Relmada’s 2014 Stock Option and Equity Incentive Plan,
as amended (the “Plan”), which allows for the granting of common stock awards, stock appreciation rights, and incentive and nonqualified
stock options to purchase shares of the Company’s common stock to designated employees, non-employee directors, and consultants and
advisors. The Plan allowed for the granting of 1,611,769 options or stock awards. In August 2015, the board approved an amendment to the
Plan. Among other things, the Plan Amendment updates the definition of “change of control” and provides for accelerated vesting of all
awards granted under the plan in the event of a change of control of the Company. In January 2017, the stockholders approved an increase
of 2,500,000 shares to 4,111,769. In December 2017 the board approved, and in February 2018 the shareholders approved, an amendment
to the Plan that increased the number of shares of Common Stock authorized for issuance under the Plan by an additional 2,500,000 shares
from 4,111,768 to 6,611,768. As of June 30, 2018, no stock appreciation rights have been issued. Stock options are exercisable generally
for a period of 10 years from the date of grant and generally vest over four years. As of June 30, 2018 3,505,279 shares were available for
future grants under the Plan.

The  Company  utilizes  the  Black-Scholes  option  pricing  model  to  estimate  the  fair  value  of  stock  options  and  warrants.  The  price  of
common stock prior to the Company being public was determined from a third party valuation. The risk-free interest rate assumptions were
based  upon  the  observed  interest  rates  appropriate  for  the  expected  term  of  the  equity  instruments.  The  expected  dividend  yield  was
assumed  to  be  zero  as  the  Company  has  not  paid  any  dividends  since  its  inception  and  does  not  anticipate  paying  dividends  in  the
foreseeable  future.  The  expected  volatility  was  based  historical  volatility.  The  Company  routinely  reviews  its  calculation  of  volatility
changes in future volatility, the Company’s life cycle, its peer group, and other factors.

The  Company  uses  the  simplified  method  for  share-based  compensation  to  estimate  the  expected  term  for  employee  option  awards  for
share-based compensation in its option-pricing model. The Company uses the contractual term for non-employee options to estimate the
expected term, for share-based compensation in its option-pricing model.

On February 13, 2017, Mr. Michael Becker, the Company’s Chief Financial Officer, resigned and entered into a consulting agreement with
the  Company  to  provide  financial,  investor,  digital  media,  and  public  relations  services  for  the  Company. As  a  result  of  Mr.  Becker’s
change from an employee to a consultant, his options and shares of restricted stock outstanding on such date continued to vest pursuant to
the  awards’  original  terms  and  were  reclassified  as  non-employee  awards.  On  December  15,  2017  Mr.  Becker’s  consulting  agreement
expired and all unvested options were cancelled.

F-17

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Stock-based compensation - options

Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

During the year ended June 30, 2018, the Company granted various employees options to purchase a total of 2,650,000 shares of common
stock. The options have a ten-year term and have an exercise price ranging from $0.80 to $0.88 per share. 2,450,000 options vest at a rate of
6.25% each quarter over 4 years, and 200,000 vest on the accomplishment of a clinical trial event. The fair value of the options on the grant
date ranges from $0.65 to $0.71 per share using the Black-Scholes Option pricing model.

The Company did not grant any options to employees during the year ended June 30, 2017.

A summary of the changes in options outstanding for the year ended June 30, 2018 and 2017 is as follows:

Outstanding and expected to vest at June 30, 2016

Forfeited

Outstanding and expected to vest at June 30, 2017

Granted
Forfeited

Outstanding and expected to vest at June 30, 2018
Options exercisable at June 30, 2018

Weighted
Average
Exercise Price
Per Share

Weighted
Average
Remaining
Contractual
Term (Years)    

Aggregate
Intrinsic
Value

Number of
Shares

642,204    $
(82,232)   $
559,972    $
2,650,000    $
(141,107)   $
3,068,865    $
653,106    $

6.41     
6.41     
6.41     

0.82     
9.25     
1.45     
3.47     

7.7    $
-    $
6.7    $

9.3    $
     $
8.8    $
7.0    $

21,500 
- 
- 

- 
- 
511,000 
53,750 

At  June  30,  2018,  the  Company  has  unrecognized  stock-based  compensation  expense  of  approximately  $1,511,000  related  to  unvested
stock options over the weighted average remaining service period of 3.1 years. The weighted average fair value of options granted during
the years ended June 30, 2018 and 2017 was approximately $0.66 and $0.52 per share, respectively, on the date of grant using the Black-
Scholes option pricing model with the following assumptions:

Risk free interest rate
Dividend yield
Volatility
Expected term (in years)

F-18

Year Ended
June 30,
2018

Year Ended
June 30,
2018

    2.14 to 2.61%    2.14 to 2.31%
0%
0%   
105.7%
99.9-101.6%   
6.25 

6.25 

 
 
 
 
 
 
 
 
 
   
   
 
   
   
 
 
   
   
   
   
 
  
 
 
 
 
 
   
   
   
   
  
 
 
Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

Stock-based compensation – restricted common stock

A summary of the changes in outstanding restricted stocks during the years ended June 30, 2018 and 2017 is as follows:

Outstanding and expected to issue at June 30, 2016
Issued
Forfeited
Outstanding and vested at June 30, 2017
Issued
Forfeited
Outstanding and vested at June 30, 2018

Weighted
Average Fair
Value Per
Share

Number of
Shares

20,375    $
(4,625)   $
(7,000)   $
8,750    $
(3,750)   $
(5,000)   $
-     

14.10 
14.91 
13.45 
15.25 
15.25 
15.25 
- 

The restricted stock grants vest over four years. The Company had an unrecognized expense at June 30, 2018 and 2017 of approximately $0
and $6,150, respectively, related to unvested restricted stock grants which will be recognized over the remaining weighted average service
periods  of  0  and  1.4years,  respectively.  During  the  year  ended  June  30,  2018  and  2017,  the  Company  issued  3,750  and  4,625  shares,
respectively, in relation to vested restricted stock. As of June 30, 2018, all restricted stock shares are issued.

Stock-based compensation – warrants

A summary of the changes in outstanding warrants during the years ended June 30, 2018 and 2017 is as follows:

Outstanding and vested at June 30, 2016
Issued
Exercised
Outstanding and vested at June 30, 2017
Issued
Exercised
Outstanding and vested at June 30, 2018

F-19

Weighted
Average
Exercise Price
Per Share

7.04 
1.64 
0.001 
7.71 
1.50 
0.001 
3.96 

Number of
Shares
4,224,573    $
150,000    $
(487,707)   $
3,886,866    $
5,945,929    $
(17,770)   $
9,815,025    $

 
 
 
 
 
 
 
   
 
   
   
   
   
   
   
   
 
 
  
 
 
 
   
 
   
   
   
   
   
   
   
  
 
 
Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

During  the  year  ended  June  30,  2017,  the  Company  issued  an  aggregate  of  150,000  warrants  to  a  consultant  for  services  rendered.  The
exercise price was determined based on the trading price of the Company’s common stock at warrant issuance date and range from $1.00 to
$3.55  per  share.  The  warrants  are  non-cancellable,  vest  upon  issuance  and  expire  the  seventh  anniversary  of  the  date  of  issuance.  The
aggregate fair value of these warrants using the Black-Scholes option pricing model was $209,740 based on the following assumption:

During  the  year  ended  June  30,  2018,  the  Company  issued  an  aggregate  of  338,600  warrants  to  a  consultant  for  services  rendered.  The
exercise price was determined on trading price of the Company’s common stock at warrant issuance date and range from $0.75 to $1.65 per
share. The warrants are non-cancellable, vest upon issuance or over the service period and expire on the tenth or the seventh anniversary of
the date of issuance.

In addition, the Company issued an aggregate of 4,803,330 and 804,000 warrants to the holders of promissory notes payable and placement
agent, respectively, during the year ended June 30, 2018. These warrants have exercise price from $1.50 to $1.65. The warrants are non-
cancellable, vest upon issuance or over the service period and expire the seventh anniversary of the date of issuance

The aggregate fair value of these warrants issued during the year ended June 30, 2018 using the Black-Scholes option pricing model was
approximately $1,594,000 based on the following assumptions:

Risk free interest rate
Dividend yield
Volatility
Expected term (in years)

Year Ended
June 30,
2018
    2.13% to 2.86%
0%
    83.7% to 99.4%

6 to 10 

At  June  30,  2018  and  2017,  the  Company  has  $81,000  and  $0  unrecognized  stock  based  compensation  expense  related  to  outstanding
warrants. At June 30, 2018 and 2017, the aggregate intrinsic value of warrants vested and outstanding was approximately $215,000 and
$149,000,  respectively.  During  the  years  ended  June  30,  2018  and  June  30,  2017,  the  Company  recorded  approximately  $50,000  and
$210,000 of expenses from issuances of warrants.

Stock-based compensation by class of expense

The following summarizes the components of stock-based compensation expense which includes common stock, stock options, warrants
and  restricted  stock  in  the  consolidated  statements  of  operations  for  the  years  ended  June  30,  2018  and  2017  (rounded  to  nearest  $00)
respectively:

Research and development
General and administrative
Total

NOTE 10 - RELATED PARTY TRANSACTIONS

Advisory Firm

Year ended
June 30,
2018

Year ended
June 30,
2017

  $

  $

62,500    $
455,500     
518,000    $

136,500 
568,000 
704,500 

On August 4, 2015, the Company entered into an Advisory and Consulting Agreement (the “Consulting Agreement”) with Sandesh Seth,
the  Company’s  Chairman  of  the  Board.  The  effective  date  of  the  Consulting  Agreement  is  June  30,  2015.  Mr.  Seth  has  substantial
experience in, among other matters, business development, corporate planning, corporate finance, strategic planning, investor relations and
public  relations,  and  an  expansive  network  of  connections  spanning  the  biopharmaceutical  industry,  accounting,  legal  and  corporate
communications professions. Mr. Seth will provide advisory and consulting services to assist the Company with strategic advisory services,
assist in prioritizing product development programs per strategic objectives, assist in recruiting of key personnel and directors, corporate
planning, business development activities, corporate finance advice, and assist in investor and public relations services. In consideration for
the  services  to  be  provided,  the  Company  agreed  to  pay  Mr.  Seth  $12,500  per  month  on  an  ongoing  basis.  On  June  6,  2017,  Mr.  Seth
resigned  from  the  Company  to  focus  his  attention  on  matters  external  to  Relmada.  The  Company  agreed  to  continue  its  advisory  and
consulting arrangement with Mr. Seth until December 31, 2017. 

Consulting Agreement

On June 12, 2017, the Company and Maged Shenouda, a director of the Company, entered into a Consulting Agreement. Pursuant to the
terms of the agreement, Mr. Shenouda assisted the Company with matters requested by the Company. Mr. Shenouda was paid a consulting
fee of $10,000 per month. The agreement was terminated effective December 31, 2017.

F-20

 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
   
 
   
 
  
 
 
 
 
 
 
NOTE 11 - INCOME TAXES

Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

No provision or benefit for federal or state income taxes has been recorded because the Company has incurred net losses for all periods
presented and has recorded a valuation allowance against its deferred tax assets.

The components of the Company’s deferred tax assets are as follows at:

June 30, 
2018

June 30, 
2017

Deferred tax assets:
Federal net operating loss
State net operating loss
Stock-based compensation
Research and development tax credits
Accruals
Other
Less: valuation allowance
Total

2,959,000     
-     
1,081,000     
13,000     
37,000     

  $ 11,123,000    $ 15,425,000 
2,538,000 
191,000 
925,000 
23,000 
65,000 
(15,213,000)     (19,167,000)
- 
-    $

  $

The Company has maintained a full valuation allowance against its deferred tax assets at June 30, 2018 and 2017. A valuation allowance is
required to be recorded when it is more likely than not that some portion or all of the net deferred tax assets will not be realized. Since the
Company cannot be assured of realizing the net deferred tax asset, a full valuation allowance has been provided. The valuation allowance
(decreased)/increased for the years ended June 30, 2018 and 2017, by approximately ($3,954,000) and $4,650,000, respectively.

At June 30, 2018 and 2017, the Company had federal and state net operating loss (NOL) carryforwards of approximately $52,967,000 and
$45,470,000, respectively, which begin expiring in 2027 and 2032, respectively. The Company also has federal research and development
tax  credit  carryforwards  of  approximately  $1,081,000  that  will  begin  to  expire  in  2028.  The  Company’s  ability  to  use  its  NOL
carryforwards may be limited if it experiences an “ownership change” as defined in Section 382 (“Section 382”) of the Internal Revenue
Code of 1986, as amended. An ownership change generally occurs if certain stockholders increase their aggregate percentage ownership of
a corporation’s stock by more than 50 percentage points over their lowest percentage ownership at any time during the testing period, which
is  generally  the  three-year  period  preceding  any  potential  ownership  change.  The  Company  has  not  completed  an  analysis  to  determine
whether any such limitations have been triggered as of June 30, 2018.

A reconciliation of the statutory tax rate to the effective tax rate is as follows:

Statutory federal income tax rate
State (net of federal benefit)
Non-deductible expenses
Impact of Tax Cuts and Jobs Act
Change in valuation allowance
Effective income tax rate

Year Ended
June 30,
2018

Year Ended
June 30, 
2017

27.5%    
6.0%    
(6.0)%   
(71.6)%   
44.1%    
0%    

34.0%
6.0%
(0.75)%
- 

(39.25)%
0%

The Company does not have any uncertain tax positions at June 30, 2018 and 2017 that would affect its effective tax rate. The Company
does not anticipate a significant change in the amount of unrecognized tax benefits over the next twelve months. Because the Company is
in a loss carryforward position, the Company is generally subject to US federal and state income tax examinations by tax authorities for all
years  for  which  a  loss  carryforward  is  available.  If  and  when  applicable,  the  Company  will  recognize  interest  and  penalties  as  part  of
income tax expense.

On December 22, 2017, the Tax Cuts and Jobs Act (“The Act”) was enacted into law. The Act provides for significant changes to the U.S.
Internal Revenue Code of 1986 that impact corporate taxation requirements, such as the reduction of the federal tax rate for corporations
from 34% to 21%. As a result of the Tax Act, deferred tax assets decreased by approximately $6,197,000, with an offsetting decrease to the
valuation allowance.

F-21

 
 
  
 
  
 
 
 
   
 
 
    
  
   
   
   
   
   
   
 
 
  
 
 
 
 
 
 
   
   
   
   
   
   
 
 
 
 
 
Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

NOTE 12 - COMMITMENTS AND CONTINGENCIES

License Agreements

Wonpung

On August 20, 2007, the Company entered into a License Development and Commercialization Agreement with Wonpung Mulsan Co, a
shareholder of the Company. Wonpung has exclusive territorial rights in countries it selects in Asia to market up to two drugs the Company
is currently developing and a right of first refusal (“ROFR”) for up to an additional five drugs that the Company may develop in the future
as defined in more detail in the license agreement.

The Company received an upfront license fee of $1,500,000 and will earn royalties of up to 12% of net sales for up to two licensed products
it is currently developing. The licensing terms for the ROFR products are subject to future negotiations and binding arbitration. The terms
of each licensing agreement will expire on the earlier of any time from 15 years to 20 years after licensing or on the date of commercial
availability  of  a  generic  product  to  such  licensed  product  in  the  licensed  territory.  The  Company’s  current  focus  is  on  developing  and
marketing its products in the United States and not Asia. It will be several years before the Company markets its products in Asia.

Third Party Licensor

Based upon a prior acquisition, the Company assumed an obligation to pay a third party: (A) royalty payments up to 2% on net sales of
licensed products that are not sold by sublicensee and (B) on each and every sublicense earned royalty payment received by licensee from
its sublicensee on sales of license product by sublicensee, the higher of (i) 20% of the royalties received by licensee; or (ii) up to 2% of net
sales of sublicensee. The Company will also make milestone payments of up to $4 or $2 million, for the first commercial sale of product in
the field that has a single active pharmaceutical ingredient, and for the first commercial sale of product in the field of product that has more
than one active pharmaceutical ingredient, respectively. As of June 30, 2018, the Company has not generated any revenue related to this
license agreement.

Inturrisi / Manfredi

In January 2018, we entered into an Intellectual Property Assignment Agreement (the “Assignment Agreement”) and License Agreement
(the  “License Agreement”  and  together  with  the Assignment Agreement,  the  “Agreements”)   with  Dr.  Charles  E.  Inturrisi  and  Dr.  Paolo
Manfredi  (collectively,  the  “Licensor”).  Pursuant  to  the Agreements,  Relmada  assigned  its  existing  rights,  including  patents  and  patent
applications, to d-methadone in the context of psychiatric use (the “Existing Invention”) to Licensor. Licensor then granted Relmada under
the License Agreement a perpetual, worldwide, and exclusive license to commercialize the Existing Invention and certain further inventions
regarding d-methadone in the context of other indications such as those contemplated above.

Leases

In June 2015, the Company entered into a lease for its former corporate headquarter office. The lease expired in December 2023 and was
subject to customary escalations and adjustments. On June 6, 2017, the landlord and the Company agreed to assign the Lease for all of the
office space to Actinium. See Note 4. As of such date all rights, titles, and interest to the Lease, including related duties, liabilities, and
obligations,  were  transferred  from  the  Company  to Actinium.  Pursuant  to  the  assignment  of  the  lease,  the  Company  derecognized  its
deferred rent liability and recorded gain on assignment of office lease of $101,597.

The Company incurred rent expense of approximately $95,500, and $369,200 for the years ended June 30, 2018 and 2017, respectively.

As  of  June  30,  2017,  the  Company  changed  its  corporate  headquarters  to  750  Third Avenue,  9th  Floor,  New  York,  New  York  10017
pursuant to a lease agreement with an initial monthly rent of $8,294. The lease contract periods are for 6 month periods. In November 2017
and May 2018, the Company renewed the lease for 6 month terms. The current lease expires on January 31, 2019, current monthly rent
payments are $9,454.

The Company leased an office in Pennsylvania for approximately $3,200 per month through September 2017. The Company entered into a
sublease agreement through September 2016 whereby a tenant reimbursed the Company $2,350 for rent per month.

F-22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Legal

Relmada Therapeutics, Inc.
Notes to Consolidated Financial Statements

From  time  to  time,  the  Company  may  become  involved  in  lawsuits  and  other  legal  proceedings  that  arise  in  the  course  of  business. 
Litigation  is  subject  to  inherent  uncertainties,  and  it  is  not  possible  to  predict  the  outcome  of  litigation  with  total  confidence.  Except  as
disclosed below, the Company is currently not aware of any legal proceedings or potential claims against it whose outcome would be likely,
individually or in the aggregate, to have a material adverse effect on the Company’s business, financial condition, operating results, or cash
flows.

Lawsuit Brought by Former Officer
In  2014,  Relmada  dismissed  with  prejudice  its  lawsuit  against  Najib  Babul,  which  had  sought  to  compel  Dr.  Babul,  Relmada’s  former
President, to account for questionable expenditures of Relmada funds made while Babul controlled the Company. Relmada’s decision to
end its claims was informed by the fact that Babul came forward with plausible explanations for some of the expenditures, and the fact that,
because Babul was a former officer and director of Relmada being sued for his conduct in office, the Company was required to advance his
expenses of the litigation; hence, Relmada was paying all the lawyers and consultants on both sides of the dispute. Relmada also agreed to
reinstate  certain  stock  purchase  warrants  in  Babul’s  name,  which  had  been  cancelled  during  the  pendency  of  the  litigation,  and  offered
Babul the right to exchange his shares in Relmada Therapeutics, Inc. (a Delaware corporation and subsidiary of the Company) for shares in
the Company.

Babul  has  brought  a  second  lawsuit  against  Relmada.  Ruling  on  Relmada’s  Motion  to  Dismiss,  the  United  States  District  Court  for  the
Eastern District of Pennsylvania dismissed Babul’s claims for breach of contract and intentional infliction of emotional distress, and left
intact  his  claims  for  defamation,  and  wrongful  use  of  civil  process.  Litigation  is  an  inherently  uncertain  process,  and  there  can  be  no
assurances  with  respect  to  either  the  outcome  or  the  consequences  of  this  litigation.  The  Company  recorded  no  contingent  liability
associated with litigation during the twelve months ended June 30, 2018.

NOTE 13 - SUBSEQUENT EVENTS

None.

F-23

 
 
 
 
 
 
 
 
 
 
 
Exhibits

Certain of the agreements filed as exhibits to this Report contain representations and warranties by the parties to the agreements that have
been made solely for the benefit of the parties to the agreement. These representations and warranties:

●

●

●

may have been qualified by disclosures that were made to the other parties in connection with the negotiation of the agreements,
which disclosures are not necessarily reflected in the agreements;

may apply standards of materiality that differ from those of a reasonable investor; and

were  made  only  as  of  specified  dates  contained  in  the  agreements  and  are  subject  to  subsequent  developments  and  changed
circumstances.

Accordingly, these representations and warranties may not describe the actual state of affairs as of the date that these representations and
warranties were made or at any other time. Investors should not rely on them as statements of fact.

Exhibit
Number

  Description

2.1

3.1

Share Exchange  Agreement,  dated  May  20,  2014,  by  and  among  Camp  Nine,  Inc.,  Relmada  Therapeutics,  Inc.,  and  the
stockholders  of Relmada Therapeutics, Inc. (incorporated by reference to Exhibit 2.1 of Relmada’s Form 8-K filed with the
SEC on May 27, 2014).

(i) Articles of Incorporation of Camp Nine, Inc. (incorporated by reference to Exhibit 3.1 of Relmada’s Registration Statement
on Form S-1 filed with the SEC on November 13, 2012).

(ii) Certificate of Designation dated May 13, 2014 (incorporated by reference to Exhibit 4.1 to Relmada’s Report on Form 8-K
filed with the SEC on May 19, 2014).

(iii) Nevada Certificate of Amendment to Articles of Incorporation of Camp Nine, Inc., effective May 30, 2014 (incorporated
by reference to Exhibit 3.1 of Relmada’s Form 8-K filed with the SEC on May 27, 2014).

(iv) Nevada Certificate of Amendment to Articles of Incorporation of Camp Nine, Inc., effective July 8, 2014 (incorporated by
reference to Exhibit 3.1 of Relmada’s Form 8-K filed with the SEC on July 14, 2014).

3.2

(i) Amended  and  Restated  Certificate  of  Incorporation  of  Relmada  Therapeutics,  Inc.  (incorporated  by  reference  to  Exhibit
3.2(i) of Relmada’s Form 8-K filed with the SEC on May 27, 2014).

(ii) Amendment  effective  April  19,  2013  to  Certificate  of  Incorporation  of  Relmada  Therapeutics,  Inc.  (incorporated  by
reference to Exhibit 3.2(ii) of Relmada’s Form 8-K filed with the SEC on May 27, 2014).

(iii) Certificate of Amendment to Articles of Incorporation of Relmada Therapeutics, Inc. (incorporated by reference to Exhibit
3.1 of Relmada’s Form 10-Q filed with the SEC on February 13, 2015).

(iv) Certificate  of  Change  of  Relmada  Therapeutics,  Inc.  dated August  4,  2015  (incorporated  by  reference  to  Exhibit  3.1  of
Relmada’s Form 8-K filed with the SEC on August 10, 2015).

Amended and Restated Bylaws of Relmada Therapeutics, Inc. (incorporated by reference to Exhibit 3.1 of Relmada’s Form 8-
K filed with the SEC on August 7, 2015).

Form of Warrants to Purchase Common Stock issued in 2012 and 2013 in connection with Relmada Therapeutics, Inc. Series
A Preferred Stock (incorporated by reference to Exhibit 4.1 of Relmada’s Form 8-K filed with the SEC on May 27, 2014).

Form of  Warrants  to  Purchase  Common  Stock  issued  in  2012  and  2013  in  connection  with  Relmada  Therapeutics,  Inc.  8%
Senior Subordinated Promissory Notes (incorporated by reference to Exhibit 4.2 of Relmada’s Form 8-K filed with the SEC on
May 27, 2014).

Form of  B  Warrant  dated  May  __,  2014  issued  to  investors  by  Relmada  Therapeutics,  Inc.  (incorporated  by  reference  to
Exhibit 4.4 of Relmada’s Form 8-K filed with the SEC on May 27, 2014).

Form of B Warrant dated June 10, 2014 issued to investors by Camp Nine, Inc. (incorporated by reference to Exhibit 4.2 of
Relmada’s Form 8-K filed with the SEC on June 16, 2014).

  Form of Convertible Promissory Note (incorporated by reference to Exhibit 4.1 of Relmada’s Form 10-Q filed with the SEC

on February 12, 2018).

  Form of Warrant to Purchase Common Stock (incorporated by reference to Exhibit 4.2 of Relmada’s Form 10-Q filed with the

SEC on February 12, 2018).

3.3

4.1

4.2

4.3

4.4

4.5

4.6

64

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
 
   
 
   
 
 
 
Exhibit
Number

  Description

10.1

  Agreement and  Plan  of  Merger  dated  as  of  December  31,  2013  between  Relmada  Therapeutics,  Inc.  and  Medeor,  Inc.

(incorporated by reference to Exhibit 10.1 of Relmada’s Form 8-K filed with the SEC on May 27, 2014).

10.2

  Non-Disclosure, Assignment of Inventions, Non-Solicitation and Non-Compete Agreement dated as of April 18, 2012 between
Sergio Traversa and Relmada Therapeutics, Inc. (incorporated by reference to Exhibit 10.2 of Relmada’s Form 8-K filed with
the SEC on May 27, 2014).

10.3

  Form of Unit Purchase Agreement dated May __, 2014 by and among Relmada Therapeutics, Inc. and the Purchasers party

thereto (incorporated by reference to Exhibit 10.7 of Relmada’s Form 8-K filed with the SEC on May 27, 2014).

10.4

10.5

  Form of  2014  Unit  Investor  Rights Agreement  dated  __________,  2014  by  and  among  Relmada  Therapeutics,  Inc.  and  the
Investors  party thereto  (incorporated  by  reference  to  Exhibit  10.8  of  Relmada’s  Form  8-K  filed  with  the  SEC  on  May  27,
2014).

  Form of Subscription Agreement dated as of May 12, 2014 and May 15, 2014 by and among Relmada Therapeutics, Inc. and
the Purchasers party thereto (incorporated by reference to Exhibit 10.9 of Camp Nine’s Form 8-K filed with the SEC on May
27, 2014).

10.6

  Indemnification Agreement  dated  July  10,  2012  between  Relmada  Therapeutics,  Inc.  and  Sergio  Traversa  (incorporated  by

reference to Exhibit 10.10 of Relmada’s Form 8-K filed with the SEC on May 27, 2014).

10.7

10.8

10.9

10.10

10.11

10.12

10.13

10.14

  2012 Relmada  Therapeutics,  Inc.  Stock  Option  and  Equity  Incentive  Plan  (incorporated  by  reference  to  Exhibit  10.11  of
Relmada’s Form 8-K filed with the SEC on May 27, 2014).

  Unit Purchase Agreement,  dated  June  10,  2014,  by  and  among  Camp  Nine,  Inc.  and  signatories  thereto  (incorporated  by
reference to Exhibit 10.1 of Relmada’s Form 8-K filed with the SEC on June 16, 2014).

  Subscription Agreement,  dated  June  10,  2014,  by  and  among  Camp  Nine,  Inc.  and  signatories  thereto  (incorporated  by
reference to Exhibit 10.2 of Relmada’s Form 8-K filed with the SEC on June 16, 2014).

  Form of Investor Rights Agreement, dated June 10, 2014, by and among Camp Nine, Inc. and signatories thereto (incorporated
by reference to Exhibit 10.3 of Relmada’s Form 8-K filed with the SEC on June 16, 2014).

  2014 Stock Option and Equity Incentive Plan (incorporated by reference to Exhibit 10.14 of Relmada’s Form S-1/A filed with
the SEC on December 9, 2014)

  Agreement of Lease, dated June 9, 2015, by and between Relmada Therapeutics, Inc. and GP 275 Owner, LLC (incorporated
by reference to Exhibit 99.1 of Relmada’s Form 8-K filed with the SEC on June 15, 2015)

  Director Agreement, dated July 14, 2015, by and between Charles J. Casamento and Relmada Therapeutics, Inc. (incorporated
by reference to Exhibit 10.1 of Relmada’s Form 8-K filed with the SEC on July 16, 2015)

  Director Indemnity Agreement,  dated  July  14,  2015,  by  and  between  Charles  J.  Casamento  and  Relmada  Therapeutics,  Inc.
(incorporated by reference to Exhibit 10.2 of Relmada’s Form 8-K filed with the SEC on July 16, 2015)

65

 
 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
 
   
 
   
 
   
 
   
 
   
 
 
 
Exhibit
Number

  Description

10.15

  Amended 2014  Stock  Option  and  Equity  Incentive  Plan  (incorporated  by  reference  to  Exhibit  10.1  of  Relmada’s  Form  8-K

filed with the SEC on August 7, 2015).

10.16

  Form of Indemnification Agreement (incorporated by reference to Exhibit 10.2 of Relmada’s Form 8-K filed with the SEC on

August 7, 2015).

10.17

  Amended and Restated Employment Agreement, dated August 5, 2015, by and between Relmada Therapeutics, Inc. and Sergio

Traversa (incorporated by reference to Exhibit 10.4 of Relmada’s Form 8-K filed with the SEC on August 7, 2015).

10.18

  Advisory and  Consulting Agreement,  dated August  4,  2015,  by  and  between  Relmada  Therapeutics,  Inc.  and  Sandesh  Seth

(incorporated by reference to Exhibit 10.6 of Relmada’s Form 8-K filed with the SEC on August 7, 2015).

10.19

  Agreement dated, September 6, 2016, by and between Shreeram Agharkar and Relmada Therapeutics, Inc. (incorporated by

reference to Exhibit 10.25 of Relmada’s Form 10-K filed with the SEC on September 9, 2016).

10.20

  Consulting Agreement,  dated  February  15,  2017,  between  Relmada  Therapeutics,  Inc.  and  MDB  Consulting  LLC.

(incorporated by reference to Exhibit 10.20 of Relmada’s Form 10-K filed with the SEC on September 28, 2017).

10.21

10.22

10.23

10.24

10.25

10.26

  Assignment and  Consent Agreement,  dated  June  6,  2017,  among  275  Madison Avenue  RPW  1  LLC,  275  Madison Avenue
RPW 2, LLC, Actinium Pharmaceuticals, Inc. and Relmada Therapeutics, Inc. (incorporated by reference to Exhibit 10.21 of
Relmada’s Form 10-K filed with the SEC on September 28, 2017).

  Lease Agreement,  dated  May  2,  2017,  between  Relmada  Therapeutics,  Inc.  and  Regus  Management  Group,  LLC.
(incorporated by reference to Exhibit 10.22 of Relmada’s Form 10-K filed with the SEC on September 28, 2017).

  Amended and  Restated  License  Agreement,  dated  June  8,  2017,  between  Actinium  Pharmaceuticals,  Inc.  and  Relmada
Therapeutics, Inc. (incorporated by reference to Exhibit 10.23 of Relmada’s Form 10-K filed with the SEC on September 28,
2017).

  Agreement, dated June 6, 2017, between Relmada Therapeutics, Inc. and Sandesh Seth. (incorporated by reference to Exhibit
10.24 of Relmada’s Form 10-K filed with the SEC on September 28, 2017).

  Consulting Agreement,  dated  June  12,  2017,  between  Relmada  Therapeutics,  Inc.  and  Maged  Shenouda.  (incorporated by
reference to Exhibit 10.20 of Relmada’s Form 10-K filed with the SEC on September 28, 2017).

  Consulting Agreement  Termination Agreement,  dated  November  13,  2017,  between  Relmada  Therapeutics,  Inc.  and  Maged
Shenouda (incorporated by reference to Exhibit 10.1 of Relmada’s Form 10-Q filed with the SEC on November 14, 2017).

66

 
 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
 
 
Exhibit
Number

  Description

10.27

  License Agreement,  dated  January  16,  2018,  between  Relmada  Therapeutics,  Inc.  Dr.  Charles  E.  Inturrisi  and  Dr.  Paolo

Manfredi (incorporated by reference to Exhibit 10.1 of Relmada’s Form 8-K filed with the SEC on January 19, 2018).

10.28

  Intellectual Property Assignment Agreement,  dated  January  16,  2018,  between  Relmada  Therapeutics,  Inc.  Dr.  Charles  E.
Inturrisi  and  Dr.  Paolo Manfredi (incorporated  by  reference  to  Exhibit  10.2  of  Relmada’s  Form 8-K  filed  with  the  SEC  on
January 19, 2018).

10.29

  Form of Note and Warrant Purchase Agreement (incorporated by reference to Exhibit 10.1 of Relmada’s Form 10-Q filed with

the SEC on February 12, 2018).

10.30

  Offer Letter,  Dated  March  28,  2018,  between  Relmada  Therapeutics,  Inc.  and  Ottavio  Vitolo (incorporated by  reference  to

Exhibit 10.1 of Relmada’s Form 10-Q filed with the SEC on May 14, 2018).

10.31

  Indemnification Agreement,  dated April  2,  2018,  between  Relmada  Therapeutics,  Inc.  and  Ottavio  Vitolo   (incorporated by

reference to Exhibit 10.2 of Relmada’s Form 10-Q filed with the SEC on May 14, 2018).

10.32

  Third Amendment to the 2014 Stock Option and Equity Incentive Plan, as amended (incorporated by reference to Exhibit 10.3

of Relmada’s Form 10-Q filed with the SEC on May 14, 2018).

21.1

  List of Subsidiaries (incorporated by reference to Exhibit 21.1 of Relmada’s Form 10-K filed with the SEC on September 9,

2014).

31.1*

31.2*

32.1*

32.2*

  Certification  of  Principal  Executive  Officer,  pursuant  to  18  U.S.C.  Section  1350  as  adopted  pursuant  to  Section  302  of  the
Sarbanes-Oxley Act of 2002.

  Certification of Principal Financial and Accounting Officer, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section
302 of the Sarbanes-Oxley Act of 2002.

  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.

  Certification of Principal Financial and Accounting Officer, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002.

101.INS *

  XBRL Instance Document

101.SCH *   XBRL Taxonomy Schema

101.CAL *   XBRL Taxonomy Calculation Linkbase

101.DEF *   XBRL Taxonomy Definition Linkbase

101.LAB*   XBRL Taxonomy Label Linkbase

101.PRE *   XBRL Taxonomy Presentation Linkbase

*

Filed herewith

67

 
 
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
   
 
 
 
 
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf
of the Registrant.

Dated: September 28, 2018

RELMADA THERAPEUTICS, INC.

SIGNATURES

By:

/s/ Sergio Traversa
Sergio Traversa
Chief Executive Officer and
Interim Chief Financial Officer
(Duly Authorized Officer,
Principal Executive Officer and
Principal Financial and Accounting Officer)

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

Signature

/s/ Sergio Traversa
Sergio Traversa

/s/ Charles J. Casamento
Charles J. Casamento

/s/ Paul Kelly
Paul Kelly

/s/ Maged Shenouda
Maged Shenouda

Title

Date

  Chief Executive Officer,
  Interim Chief Financial Officer and Director

September 28, 2018

  Chairman of the Board

September 28, 2018

  Director

  Director

68

September 28, 2018

September 28, 2018

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
   
 
 
 
 
 
 
Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO 18U.S.C SECTION
1350 AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXELY ACT OF 2002

I, Sergio Traversa, certify that:

1. I have reviewed this report on Form 10-K of Relmada Therapeutics, Inc. for the year ended June 30, 2018.

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(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the registrant and have:

(a)  Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our
supervision,  to  ensure  that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiary,  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(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent
functions):

(a) All  significant  deficiencies  and  material  weaknesses  in  the  design  or  operation  of  internal  control  over  financial  reporting  which  are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal
control over financial reporting.

/s/ Sergio Traversa
Sergio Traversa
Chief Executive Officer
(Principal Executive Officer)

Date: September 28, 2018

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit 31.2

CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER PURSUANT TO 18U.S.C SECTION
1350 AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXELY ACT OF 2002

I, Sergio Traversa, certify that:

1. I have reviewed this report on Form 10-K of Relmada Therapeutics, Inc. for the year ended June 30, 2018.

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(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) for the registrant and have:

(a)  Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our
supervision,  to  ensure  that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiary,  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(s) and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent
functions):

(a) All  significant  deficiencies  and  material  weaknesses  in  the  design  or  operation  of  internal  control  over  financial  reporting  which  are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal
control over financial reporting.

/s/ Sergio Traversa
Sergio Traversa
Chief Executive Officer and Interim Chief Financial
Officer
(Principal Financial and Accounting Officer)

Date: September 28, 2018

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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

Exhibit 32.1

In connection with the Annual Report of Relmada Therapeutics, Inc. a Nevada corporation (the “Company”), on Form 10-K for the year
ended June 30, 2018 as filed with the Securities and Exchange Commission (the “Report”), I, Sergio Traversa, Chief Executive Officer and
Interim Chief Financial Officer of the Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section
1350), that to my knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or
78o(d)); and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the
Company.

/s/ Sergio Traversa
Sergio Traversa
Chief Executive Officer and Interim Chief Financial
Officer
(Principal Executive Officer)

Date: September 28, 2018

 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER,
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 of Relmada Therapeutics, Inc. a Nevada corporation (the “Company”), on Form 10-K for the year
ended June 30, 2018 as filed with the Securities and Exchange Commission (the “Report”), I, Sergio Traversa, Chief Executive Officer and
Interim Chief Financial Officer of the Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section
1350), that to my knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or
78o(d)); and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the
Company.

/s/ Sergio Traversa
Sergio Traversa
Chief Executive Officer and Interim Chief Financial
Officer
(Principal Financial and Accounting Officer)

Date: September 28, 2018